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Systematic Literature Review: Relevansi Prinsip Akuntansi Syariah dalam Konteks Bisnis Kontemporer Susanti, Susi; Aryanti Putri, Difa; Rustania, Serli; Aisyah, Saidah; Elliyanti; Pauno, Novi
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 1 No. 4 (2025): OKTOBER-DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/e2x8f722

Abstract

Penelitian ini merupakan Systematic Literature Review (SLR) yang bertujuan untuk mengidentifikasi, menganalisis, dan mensintesis berbagai penelitian terkait prinsip akuntansi syariah serta relevansinya terhadap praktik bisnis kontemporer. Dari 150 artikel yang diidentifikasi, sebanyak 25 artikel dipilih melalui proses seleksi berbasis PRISMA, mencakup jurnal nasional dan internasional terindeks SINTA dan Scopus. Hasil penelitian menunjukkan bahwa prinsip akuntansi syariah seperti keadilan (‘adl), kebenaran (ṣidq), amanah, dan tanggung jawab sosial masih sangat relevan dengan perkembangan praktik bisnis modern yang menekankan transparansi, akuntabilitas, dan keberlanjutan. Literatur umumnya menegaskan bahwa akuntansi syariah tidak hanya berfungsi sebagai sistem pencatatan keuangan, tetapi juga sebagai instrumen moral dalam menjaga integritas pelaporan bisnis. Selain itu, penerapan akuntansi syariah berkembang pada bisnis digital, perbankan syariah, UMKM halal, dan keuangan berkelanjutan. Sinergi antara nilai-nilai syariah dan praktik kontemporer terbukti meningkatkan kepercayaan publik, memperkuat tata kelola perusahaan, serta mendorong pertumbuhan ekonomi beretika. Dengan demikian, akuntansi syariah terbukti adaptif dalam menghadapi tantangan ekonomi kontemporer tanpa kehilangan esensi spiritualnya.
THE INFLUENCE OF CAPITAL EXPENDITURE, ECONOMIC GROWTH, AND FISCAL STRESS ON LOCAL GOVERNMENT FINANCIAL PERFORMANCE Susanti, Susi; Sam, Iskandar; Yudi, Yudi
Jurnal Cakrawala Akuntansi Vol. 17 No. 1 (2025): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v17i1.46767

Abstract

This study investigates the influence of capital expenditure, economic growth, and fiscal stress on the financial performance of Regency/City Governments in Jambi Province from 2017 to 2023. The background of this research lies in the disparity of financial performance across regions and the growing fiscal pressures faced during and after the COVID-19 pandemic. Using a quantitative approach, the study employed secondary data from the Audit Reports of the Supreme Audit Agency and analyzed them using multiple regression. The findings reveal that capital expenditure and fiscal stress have a positive and significant impact on regional financial performance, whereas economic growth has no substantial influence. These results suggest that local governments’ financial outcomes are more sensitive to internal fiscal management than to macroeconomic changes. The study implies that increasing capital investment and effectively managing fiscal stress can enhance financial performance, and offers recommendations for policy and future research to support sustainable regional financial governance
Pembelajaran Berbasis Geopark dengan Pemanfaatan Museum 13 Sebagai Pembelajaran Kreatif Berbasis Potensi Lokal di SDN Panjunan II Kalitidu Susanti, Susi; Suprayitno; Andriyati, Alif; Nugroho, Febri Setyo
Journal of Contemporary Issues in Primary Education Vol. 3 No. 2 (2025): Journal of Contemporary Issues in Primary Education
Publisher : CV. Kurnia Grup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61476/xdnd6n76

Abstract

Geopark-based learning is a contextual learning approach that utilizes the potential of the environment as a source of learning. SDN Panjunan II Kalitidu has a unique feature in the form of Museum 13, which is directly integrated with the school environment and the Bojonegoro geopark area. This study aims to describe the implementation of geopark-based learning through the use of Museum 13 as creative learning based on local potential at SDN Panjunan II Kalitidu. This study uses a descriptive qualitative approach with a case study design. Data collection was carried out through literature study, document study, and semi-structured interviews with the principal and teachers. Data analysis was carried out through the stages of data reduction, data presentation, and conclusion drawing, and its validity was tested using source triangulation. The results showed that geopark-based learning at SDN Panjunan II was implemented in an integrated manner at the stages of learning planning, LKPD preparation, evaluation, and extracurricular activities related to archaeology. The use of Museum 13 was able to realize contextual, authentic, and meaningful learning, as well as encourage the development of critical, analytical, and collaborative thinking skills and student learning awareness in accordance with the principles of deep learning and constructivism. In addition, geopark-based learning increases learning motivation, science literacy, and fosters concern for the preservation of local geological, historical, and cultural heritage. Thus, Museum 13 plays a strategic role as a source of contextual learning based on local potential in elementary schools.
Strategi Butterfly dalam Meningkatkan Hasil Belajar Bilangan Pecahan Siswa SDI Darul Hikmah Sidoarjo Dzakiyyah, Nilna Iqbal; Susanti, Susi; Sari, Harum Ita Puspa
Indonesian Research Journal on Education Vol. 6 No. 1 (2026): Irje 2026
Publisher : Fakultas Keguruan dan Ilmu Pendidikan, Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/irje.v6i1.4104

Abstract

Penelitian ini bertujuan untuk mengetahui keefektifan penerapan Strategi Butterfly untuk meningkatkan pemahaman siswa tentang bilangan pecahan pada kelas 5 SDI Darul Hikmah. Metode penelitian yang digunakan adalah penelitian Kualitatif dengan pendekatan study kasus. Peneliti akan lebih menekankan terhadap bagaimana strategi yang diimplementasikan dalam pembelajaran. Guru akan melakukan penyelidikan mendalam pada satu kasus tertentu yaitu pada objek penelitian yaitu kelas 5. Pengumpulan data yang digunakan adalah observasi mendalam, wawancara mendalam, serta dokumentasi. Berdasarkan penelitian penulis menganalisis bahwa dalam penelitian ini memperoleh pemahaman persepsi siswa tentang strategi butterfly, selain itu impelemntasi guru menjadi lebih adaptif dan profesional, meningkatkan dinamika dan interaksi kelas, meningkatkan pemahaman yang prosedural dan yang terkhir adalah perubahan perilaku belajar. Berdasarkan penelitian tersebut penulis dapat menyimpulkan bahwa penerapan Strategi Butterfly dapat meningkatkan pemahaman siswa tentang operasi pecahan pada siswa kelas 5 SDI Darul Hikmah Sidoarjo
The effect of attitude, subjective norm, perceived behavioral control and gender on whistleblowing intention Larasati, Meita; Nugroho, Arif Widodo; Rahayu, Dewi Pudji; Susanti, Susi; Cahyani, Meti Regita
Journal of Accounting and Investment Vol. 26 No. 3: September 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i3.25171

Abstract

Research aims: This study aims to investigate the impact of Attitudes, Subjective Norms, Perceived Behavioral Control, and Gender on Whistleblowing Intentions among auditors.Design/Methodology/Approach: The research uses Attitudes, Subjective Norms, Perceived Behavioral Control, and Gender as independent variables, with Whistleblowing Intention as the dependent variable. The sample consists of 202 auditors working at Public Accounting Firms (PAF) in East and South Jakarta. Data were analyzed using SmartPLS version 4.0.93.Research findings: The results show that Attitudes, Subjective Norms, and Perceived Behavioral Control positively influence whistleblowing intentions. However, Gender does not have a significant effect. Collectively, the variables influence whistleblowing intentions, with an adjusted R-square of 32.10%.Theoretical Contribution/Originality: This study expands the limited research on whistleblowing in Indonesia, particularly among external auditors, and provides empirical evidence concerning behavioral factors influencing whistleblowing intentions.Practitioner/Policy implication: The findings offer guidance for organizations in developing effective training, internal policies, and reporting systems to strengthen whistleblowing culture and support fraud prevention.Research limitation/Implication: Whistleblowing intentions are explained by only 32.10% of the tested variables, indicating that 67.90% is influenced by other factors such as religiosity, professionalism, and perceived good governance. Future research should include additional variables and larger samples to capture broader behavioral dynamics.
ANALISIS PENERAPAN MANAJEMEN OPERASIONAL PADA PT AMERTA INDAH OTSUKA (STUDI KASUS PRODUK POCARI SWEAT) Haliza, Nor; Haridah, Haridah; Mutmainnah, Arniatun; Susanti, Susi
Prosiding Pengabdian Ekonomi dan Keuangan Syariah Vol. 4 No. 2 (2025): Prospeks
Publisher : LP2M IAI AL-KHAIRAT PAMEKASAN

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

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan manajemen operasional pada proses produksi Pocari Sweat di PT Amerta Indah Otsuka. Latar belakang penelitian ini adalah pentingnya efektivitas dan efisiensi proses produksi pada industri minuman isotonik yang memiliki tingkat persaingan tinggi. Metode yang digunakan adalah pendekatan kualitatif dengan jenis studi kasus melalui kegiatan Kuliah Observasi Lapangan (KOL) yang melibatkan observasi langsung, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa penerapan manajemen operasional pada PT Amerta Indah Otsuka mencakup tiga aspek utama, yaitu manajemen input, manajemen proses produksi, dan manajemen output. Manajemen input meliputi pengelolaan bahan baku seperti air artesis, gula, mineral, serta bahan tambahan seperti resin PET dan tutup botol. Manajemen proses produksi meliputi pembuatan botol dengan injection moulding dan blow moulding, serta pembuatan larutan menggunakan timbangan, tangki penampung, dan mixer. Sementara itu, manajemen output mencakup proses pengisian, penutupan botol, pelabelan, sterilisasi, sortir kualitas, dan pengemasan akhir menggunakan mesin otomatis. Kesimpulan dari penelitian ini menunjukkan bahwa PT Amerta Indah Otsuka telah menerapkan sistem produksi modern yang efektif, higienis, dan efisien dalam setiap tahap operasionalnya.
Calibration of the Qibla Direction for Places of Worship Modern Cafe in Sungai Penuh City Zahira, Nisha; Darlius, Darlius; Susanti, Susi; Arzam, Arzam
AL-MUTSLA Vol. 7 No. 2 (2025): Jurnal Al Mutsla
Publisher : STAIN MAJENE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46870/jstain.v7i2.1912

Abstract

Qibla direction calibration is an effort to ensure the accuracy of the correct qibla direction. This study aims to determine the accuracy of the qibla direction indicated in various cafes in Sungai Penuh City by comparing it precisely with the correct direction through accurate geographical measurements and to examine the Islamic legal perspective on the accuracy of the qibla direction that does not point exactly to the Kaaba or causes deviation in performing prayers. This research is qualitative research with descriptive analysis, which describes the position of the qibla direction of each cafe before calibration and after this research was conducted, so that new findings on the true qibla direction were obtained. The primary data source was five pieces of initial qibla direction data from modern cafes in Sungai Penuh City that were found directly. The data collection techniques used were field observation and documentation. The results of this study found that the qibla direction of five cafes in Sungai Penuh City were all deviated from the correct direction, namely Shifa Donat 3°, Dapoer Qdoes 4°, Cafe Dapur Bunda 11°, Cafe Syahamma 17°, and Puji Sera 28°. Meanwhile, according to experts, a mosque/prayer room is considered accurate if the direction of the building does not deviate more than 2° from the direction of the Kaaba. A deviation of 0° 6' 36“ and -0° 10' 12” from the position of the Kaaba is the permissible limit for facing the qibla in Indonesia, and the magnitude of the qibla direction deviation is only 6 arc minutes.
The Contestation of Authority Among Traditional Leaders in Sungai Penuh City in Determining the Direction of the Qibla Darlius, Darlius; Susanti, Susi
AL-MUTSLA Vol. 7 No. 2 (2025): Jurnal Al Mutsla
Publisher : STAIN MAJENE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46870/jstain.v7i2.1922

Abstract

This study examines the differences among traditional leaders in determining the direction of the qibla for public cemeteries of indigenous communities in the village of Hamparan Rawang, Sungai Penuh City. Traditional leaders claim that their respective communities' graves face the correct direction of the qibla. The purpose of this study is to explain the causes of these differences and the methods used to determine the direction of the qibla for cemeteries. This study uses a qualitative method with data collection techniques through observation, interviews, and literature review with descriptive analysis. The results of this study indicate that the cause of the contestation between indigenous groups is due to several factors, namely differences in customs, ideology, and interpretation of religious values towards culture. In determining the direction of the qibla, traditional leaders only use two methods, namely: first, referring to the graves of ancestors or previous graves. Second, following the direction of the nearest mosque.
Textile wastewater treatment using Moringa oleifera seeds: optimization via polyacrylamide combination Rendana, Muhammad; Renaldi, Fadhlurrahman; Akbar, M. Naufal; Susanti, Susi; Hardestyariki, Dwi
Sriwijaya Journal of Environment Vol 10, No 1 (2025): Environmental Impacts
Publisher : Program Pascasarjana Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22135/sje.2025.10.1.22-26

Abstract

Moringa oleifera (MO) seeds have a protein with positive charges which act as cationic polyelectrolyte and active substances; rhamnosyloxy benzyl isothiocyanate. These substances are useful to reduce and adsorb pollutants and dyes in textile wastewaters. However, the use of MO seeds as a coagulant is inadequate to improve the wastewater quality. Therefore, in this study, the coagulation performance was improved by the addition of anionic polyarcylamide (PAM). Results revealed that the combination of MO+PAM showed a better performance than MO only. The removal efficiency of wastewater parameters enhanced to 88.83%, 80.58%, 19.90%, and 5.86% for dye, TSS, BOD, and COD, respectively. The addition of PAM in MO coagulant also assisted in reducing the settling time significantly (30 min). Furthermore, SEM images proved that dye solid and MO seeds combine to create clumps or flocs. Then, dye substances were drawn or trapped by the porous nature of the charge-containing MO seeds.  As a whole, the use of MO+PAM give a new notion in treating textile wastewater quality.
Sexsual Awareness for Education Melalui Media Puzzle Sebagai Upaya Pencegahan Seks Bebas Di SMK Yadika 2 Cijagra Paseh Winengsih, Ecih; Kurniawati, Ratna Dian; Noprianty, Richa; Munawaroh, Madinatul; Sutriyawan, Agung; Marton, Rizma Raisa; Rahmah, Nazwa Nisrina; Charlina, Yolla; Susanti, Susi
Sasambo: Jurnal Abdimas (Journal of Community Service) Vol. 7 No. 4 (2025): November
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/ggexwg18

Abstract

Permasalahan rendahnya pengetahuan remaja terkait kesehatan reproduksi dan risiko seks bebas masih menjadi tantangan serius di Kabupaten Bandung. Data BPS 2024 menunjukkan 5,78% perempuan usia 20–24 tahun di Jawa Barat menikah atau hidup bersama sebelum usia 18 tahun, dengan peningkatan kasus signifikan di wilayah Kabupaten Bandung. Laporan DP2KBP3A juga mencatat kenaikan kasus pernikahan dini dari 1.962 kasus (2021) menjadi 1.998 kasus (2023). Penelitian pengabdian ini bertujuan meningkatkan kesadaran remaja mengenai bahaya seks bebas melalui program Sexual Awareness for Education berbasis media puzzle edukatif sebagai metode belajar interaktif. Metode yang digunakan adalah pendekatan edukasi partisipatif melalui tahapan persiapan, pelaksanaan, evaluasi, dan tindak lanjut. Media puzzle dikembangkan untuk menjelaskan konsep seks bebas, risiko kesehatan, dampak sosial, serta strategi pencegahannya. Kegiatan dilaksanakan melalui diskusi kelompok, pemaparan materi, simulasi permainan puzzle, serta evaluasi menggunakan pre-test dan post-test. Hasil kegiatan menunjukkan peningkatan pemahaman siswa terkait risiko seks bebas serta meningkatnya kemampuan siswa dalam mengidentifikasi langkah pencegahan perilaku seksual berisiko. Selain itu, media puzzle terbukti menciptakan suasana belajar yang lebih aktif dan menyenangkan. Program ini memberikan model edukasi kreatif yang dapat diterapkan secara berkelanjutan oleh pihak sekolah sebagai upaya pencegahan permasalahan kesehatan reproduksi remaja. Sexual Awareness for Education Through Puzzle Media as an Effort to Prevent Free Sex at SMK Yadika 2 Cijagra Paseh The issue of low adolescent knowledge regarding reproductive health and the risks of free sex remains a serious challenge in Bandung Regency. Data from BPS 2024 indicate that 5.78% of women aged 20–24 in West Java were married or cohabiting before the age of 18, with a significant increase recorded in Bandung Regency. Reports from DP2KBP3A also show a rise in early marriage cases from 1,962 cases in 2021 to 1,998 cases in 2023. This community service study aims to improve adolescents’ awareness of the dangers of free sex through the “Sexual Awareness for Education” program utilizing educational puzzle media as an interactive learning method. The method applied was a participatory educational approach consisting of preparation, implementation, evaluation, and follow-up stages. The puzzle media was developed to explain the concept of free sex, health risks, social impacts, and preventive strategies. Activities included group discussions, material presentations, puzzle simulations, and evaluation using pre- and post-tests. The results showed an increase in students’ understanding of the risks associated with free sex and an improvement in their ability to identify preventive measures against risky sexual behavior. Moreover, the puzzle media succeeded in creating a more active and engaging learning atmosphere. This program offers a creative educational model that can be implemented sustainably by schools as an effort to prevent adolescent reproductive health problems
Co-Authors a. totok priyadi Abdullah Adelita Lubis, Adelita Adhi, Oktaviani ADITYA NUGRAHA Afiat, Husnul Afriza Citra Rahmadhini Agbal Andrean Agung Mataram Agus Wartiningsih Agustini Andriani Ahsani Paramita Aini, Hizratun Ainun Jariah Aisyah, Saidah Akbar, M. Naufal Alfaruqy, Doni Alfauzi, Elvira Alfiah Insani, Nurul alfira, alfira Aliyah, Shafira Tasya Amalia, Rizka Maulidia Iffani Aminuyati An Nur, Muhammad Hajid Andi Chairil Ichsan Andi Ihwan Andita Noviar, Rizki Andrianys, Irma Andriyati, Alif Annika Maizeli Ansyah, Ferdi Ansyah, Ferdy Ansyory, Deby Appulembang, Imelda Aras, Rezky Ariany Ariani , Sri Aris Rismawan, Deni Arliatin, Arliatin Aryanti Putri, Difa As’ad, Muhammad Aulia, Mizar Azmi, Novia Amirah Bagus Kisworo, Bagus Budi Santoso Cahyani, Meti Regita Cayadewi, Nurabilla Maharani Charlina, Yolla Dadi Setiadi Dahlan, Zainil darlius, darlius David Bahrin Deby Ansyory Deliana Delmi Sulastri Dema, Theresia Deni Tri Agus Mahardikha Desmawati Desmawati Devi, Jesica Rahmawati Dewi Pudji Rahayu Didi Kusaeri Dona Alicia Dwi Hardestyariki, Dwi Dyah Ayu Irawati, Dyah Ayu Dzakiyyah, Nilna Iqbal Edi Pramono Ega Gradini Elliyanti Endang Uliyanti Ervina Eka Subekti F.Y. Khosmas Fadli, Khalikul Fahmi Fajar Sadik Islami Faliha Muthmainah Fariz, Ferdinan Fatah, Vera Fauziah Fattah, Vera Fauziah Fauziah, Desna Febiola, Cahya Putri Februati, Sofia Fika Dewi Pratiwi Fuad Fitriawan Gatot Nazir Ahmad Gumelar, Anjas Gustiana Gustiana, Gustiana Habsyari, Mutiara Aiko Hafifah, Hafifah Halimah Maulidia Haliza, Nor Hamengkubuwono Hamengkubuwono Hamzah, Abd Natsir Happy Fitria, Happy Harahap, Irawan Harianto, Meyzi Haridah, Haridah Harlina Harlina Hendrik Jimmyanto Hendrival Hendrival Heni Siswanto Herdianto, Rudi Hermansyah Hermansyah Heru Fahlevi, Heru Hieronymus Soerjatisnanta Hieronymus Soerjatisnanta Hilal, Achmad Husni, Achmad Ida Nurhayati Ihda, Shufiatul Iin Maulina Indradewa, Rhian Indrarini Dyah Irawati INDRASARI, NELLY Indri Muflikhatul Khoiriyah Ismunandar Isnawati Isnawati Istiq’faroh, Nurul Iwan Purnama Jamaluddin Jamaluddin Jannah, Azzahri Jejen Jaelani Josua Parulian Hutajulu Juli Julaiha P Jumira Warlizasusi Kamelia, Risantika Kamsatun, Kamsatun Kartono . Khaer, Rijalul Khaerul Anam Kholida, Putri Kumala Dewi, Intan Kurniasih, Neng Kusen Kusen, Kusen Laila Indra Lestari Larasati, Meita Lastari, Lastari Lia Meilianingsih Liana Dewi Lola Yustrisia Lukman Hadi, Lukman M. Y. Tiyas Tinov Madinatul Munawaroh Maharani Maharani, Maharani Mahsup, Mahsup Mairanda, Annisa Maroni Maroni Marton, Rizma Raisa Marwono Marwono Maskun Masriani . Maula, Inayatul Maulana, Firdausi Kahfi Maulidia, Shofia Amin Mega Fatimah Rosana Megawati - Meyniar Albina Mhd. Pujiono Mirah Widhisastri, IGA Moh. Wahyu Aminullah Mohamad Husni, Mohamad Mohammad Agung Nugraha Monika Handayani, Monika Mualimah, Eka Nurul Muawanah Muawanah Muh. Ishak Jumarang Muhaimin, Fitriari Izzatunnisa Muhamad Risal Tawil Muhamad Zainudin Muhammad Havez Muhammad Istan, Muhammad Muhammad Rendana Muhammad Yahya Munandar, Syaiful Mutiara Syagitta, Mutiara Mutmainnah, Arniatun N. Afandi, Ichlas Nahria, Syarifatun Nanang Maulana Nazilah, Risma Hidayatu Nina Haryani Ninin Ernawati Nisak, Nur Fadlilatun Noprianty, Richa Novia Novia Nugroho, Arif Widodo Nugroho, Febri Setyo Nunu Burhanuddin Nur Amin Barokah Asfari Nur Wulandari Nurambiya, Nurambiya Nurdin, Fadilah Nurfitria Tsani, Nia Nurhalyza, Nurhalyza Nurhidayah, Adinda Nurhidayat Nurhidayat Nurjanah, Vausta Nurpratiwi, Resti Nursinah, Andi Nursyamsiyah, Nursyamsiyah Nurul Istiqomah Nyimas Ulfatry Utami Pangoloan Soleman Ritonga Pannyiwi, Rahmat Pauno, Novi Permatasari, Rosmalinda Pratiwi, Charine Alya Prayogi, Candra Pridilla, Utari Puspita, Yenny Pusvitasari, Devina Adinda Putri Andriani Putri, Saskia Laila Qadriati Putri, Yunita Maya Qonitah Faizatul Fitriyah Rahayu, Dian Yuniar Syanti Rahmadini, Salsa Rahmah, Nazwa Nisrina Rahmatullah Ramadhani, Novia Putri Ramziati, Ramziati Rasmida Rasmida Rasyid, Nur Qadri Ratna Dian Kurniawati Renaldi, Fadhlurrahman rendana, muhammad Resviani, Resi Ria Wierma Putri Ria Wierma Putri, Ria Wierma Ridwan Rismanto Rina Febriana Rindrayani, Sulastri Rini Rini Fathonah Risma Niswaty Ritonga, Paisal Ipanda Rizaldy Pinzon Rizka Wulandari Putri Rizki, Budi Rizky Patria Nevangga Robekca Purba ROCHMANIA, AZIZATI Rohadatul Aisy, Zahra Rohman, Tefur Nur Rosavina, Tyesa Resti Rosliana Harahap Rosmawati, Andini Dwi Rumelawanto, Fajar Putra Prastina Rumijati, Tjutju Rustania, Serli Rustham, Andi Tenri Sahati, Sahati Salmawati Salmawati, Salmawati Salsabila, Ihda Sam, Iskandar Sampe, Sr Anita Sarah, Rizki Awaludin Sardi Anto Sari, Harum Ita Puspa Sarip, Sri Kurnia Sefna Rismen Selpiana Setiawan, Budhy Sherli Novalinda Simanjuntak, Herlina Sintayana Muhardini Siregar, Muhammad Fajar Rasyiid Siska Nerita Siti Aisyah Siti Halidjah Siti Halimah Siti Nurhaliza Solehah, Erni Solihatulmilah, Elih Sri Ariani Sri Hermawati Stevanus Nalendra Jati SUBHANADRI, SUBHANADRI Subriyer Nasir Sudarti Sudarti Sudarwo, Raden Sugiarto, Yanto Sugiyanto - Suhardi Marli Suharni Suharni Sukardi, Agustina Trianita Nency Sumarlini, Tri Sumarto Sunandar, Kuslan Sundari, Asri Suparman Arif SUPRAYITNO Supriadi Supriadi SURYANI Susanti, Suparti Susanto Susanto Susmanto, Prahady Sutisna, Atang Sutriyawan, Agung Syafei, Indra Syamsul Muqorrobin, Syamsul Tarsinah, Tarsinah Tita Rachma Ayuningtyas Totok Victor Didik Saputro Treasa, Adisty Dwi Tsani, Nia Nurfitria Ulfi Aminatuz Zahroh, Ulfi Aminatuz Umaknun, Lulu Umi Mardiyati Usnawiyah, Usnawiyah Utami, Yulia Wahyuni2, Sri Wijayanti, Meta Winengsih, Ecih Wulandari, Azizah Yandriani, Yandriani Yudi Yudi Yuli Puspito Rini, Yuli Puspito Yusoff, Hanita Mohd Yusuf Hidayat Yusuf Hidayat Z, Yenny Fitri Zaenal Muttaqin Zaenal Zaenal, Zaenal Zahira, Nisha Zahiroh, Najmah Zikri Rahman Rizal