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All Journal Jurnal Reviu Akuntansi dan Keuangan MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi The International Journal of Accounting and Business Society Journal of Accounting and Investment Jurnal Ilmiah Ekonomi Islam Economica: Jurnal Ekonomi Islam Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Syntax Literate: Jurnal Ilmiah Indonesia JRMSI - Jurnal Riset Manajemen Sains Indonesia Jurnal Ilmiah Wahana Akuntansi Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Owner : Riset dan Jurnal Akuntansi JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Jurnal Manajemen Strategi dan Aplikasi Bisnis Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Jurnal Online Insan Akuntan @is The Best [Accounting Information System & Information Technology Business Enterprise] AKURASI: Jurnal Riset Akuntansi dan Keuangan SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam Journal of Economics and Business Aseanomics Jurnal STEI Ekonomi Jurnal Akuntansi dan Manajemen BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat JURNAL AKUNTANSI Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Kordinat : Jurnal Komunikasi antar Perguruan Tinggi Agama Islam Jurnal Akuntansi dan Governance International Journal of Social Science Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi juremi: jurnal riset ekonomi Journal of Financial and Behavioural Accounting Akuntansi'45 Sustainable : Jurnal Akuntansi EKONOMIKA45 JAMANTA Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi Jurnal Akuntansi dan Ekonomi Bisnis Indonesian Journal of Business, Accounting and Management PROGRESIF DINAMIKA ILMU: Jurnal Pendidikan Akuntansiku Jurnal Riset Perbankan, Manajemen dan Akuntansi Publikasi Riset Mahasiswa Akuntansi Media Bina Ilmiah Economics and Business Journal Journal of Governance Risk Management Compliance and Sustainability Jurnal Riset Manajemen dan Bisnis Journal of Accounting, Management and Economics Research Journal of Artificial Intelligence and Digital Business Balance : Media Informasi Akuntansi dan Keuangan Madani: Multidisciplinary Scientific Journal ELIGIBLE : Journal of Social Sciences Research of Accounting and Governance AMMA : Jurnal Pengabdian Masyarakat Riset Ilmu Manajemen Bisnis dan Akuntansi Research of Finance and Banking Entrepreneurship and Community Development Jurnal Akuntansi dan Keuangan Islam (JAKIs) Jurnal Accounting Information System (AIMS) JURNAL RUMPUN MANAJEMEN DAN EKONOMI Advances: Jurnal Ekonomi & Bisnis ECONOMIST: Jurnal Ekonomi dan Bisnis Taxation and Public Finance Economics & Islamic Finance Journal Analisa: Jurnal Manajemen dan Akuntansi Akuntansi dan Ekonomi Pajak: Perspektif Global Dinasti Accounting Review Journal of Studies in Academic, Humanities, Research, and Innovation Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Jurnal Pengabdian Kepada Masyarakat Akurasi Atestasi : Jurnal Ilmiah Akuntansi Journal of Business and Information System International Journal of Interdisciplinary Research Indonesia Economic Journal IJMRI Jurnal Ilmiah Akuntansi dan Keuangan (JIAN) International Journal of Economics and Development Jurnal ISO: Jurnal Ilmu Sosial, Politik dan Humaniora IJEMA
Rimi Gusliana Mais
Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta
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Perilaku Oportunistik dalam Praktik Manajemen Laba dengan Nilai Akhlak sebagai Ethicality Judgment Rimi Gusliana Mais; Munir; Fanisyah Maliki; Joko Bagio Santoso
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 9 No 4 (2024)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v9i4.23362

Abstract

This study aims to examine how opportunistic behavior in earnings management practices with moral values ​​as ethical judgment in Islamic banking, especially in Bank Syariah Mandiri. This study uses a qualitative research method with a phenomenological approach where the phenomena that occur in Bank Syariah Mandiri will be examined both in its operational activities whether they are in accordance with Islamic sharia principles and analyzing the presentation of its financial statements whether they are disclosed fairly and transparently. Data acquisition was carried out through in-depth interviews with informants and internet searches as complementary data. The results of this study indicate that Bank Syariah Mandiri is a sharia bank that holds principles in accordance with Islamic values ​​so that it is not found to be practicing earnings management, let alone reflecting opportunistic behavior, but in Islamic banks it applies moral values ​​as the main reference in its operational activities, earnings management practices that are permitted if they avoid deviant behavior and are in accordance with PABU/GAAP. Then the presentation of financial statements is in accordance with PSAK 101 and includes the values ​​of truth, justice and honesty in it.
Kebijakan Deviden: Peran Likuiditas, Profitabilitas, dan Ukuran Perusahaan (Studi Kasus pada Perusahaan yang Terdaftar di IDX High Deviden 20) Timothy Tanujaya; Roberto Josua Fermadius Hasibuan; Rimi Gusliana Mais
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 10 No 1 (2025)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v10i1.25472

Abstract

Perusahaan dapat membuat keputusan tentang keuangannya berdasarkan keadaan dan kebutuhannya, salah satunya merupakan kebijakan dividen. Kebijakan dividen ini dapat dibuat dengan mempertimbangkan beberapa faktor yang mampu memiliki pengaruh kepada keputusan tersebut. Keputusan kebijakan dividen yang tepat dapat berkontribusi pada pertumbuhan bisnis. Dividen, sebagai investor, adalah salah satu faktor penting dalam membuat keputusan investasi. Peningkatan dan penurunan dividen dapat menunjukkan prospek perusahaan di masa depan. Studi ini bertujuan untuk mempelajari apakah beberapa variabel yang berkaitan dengan keuangan perusahaan dapat memengaruhi kebijakan dividen mereka. Penelitian ini menguji bagaimana kebijakan dividen suatu perusahaan yang dinilai dengan rasio dividend payout secara parsial dan simultan memiliki pengaruh pada likuiditas yang dinilai dengan current ratio, profitabilitas yang dinilai dengan ratio return on assets (ROA), dan ukuran perusahaan yang dinilai dengan logaritma natural dari total asset. Peneliti menggunakan 32 data sampel dari 16 perusahaan dalam Indeks IDX High Dividend 20 periode 2021 pada tahun buku 2018-2019 untuk menguji hipotesis. Mereka menggunakan analisis statistik deskriptif, uji hipotesis, uji asumsi klasik, dan uji regresi linear berganda. Data sampel diproses menggunakan program statistik SPSS 21. Hasil pengujian menunjukkan bahwa kebijakan dividen perusahaan dipengaruhi secara parsial oleh likuiditas, sementara ukuran dan profitabilitas perusahaan tidak.
Analisis Implementasi SAK ETAP Pada Laporan Keuangan BumDes Ayu Bagia, Desa Baha, Kecamatan Mengwi, Kabupaten Badung Azizah, Nurul; Kusnoto, Margi Astatanu; Nurafifah, Nurul; Dhewi, Deasyanti Aryani; Mais, Rimi Gusliana
SUSTAINABLE Vol 4 No 2 (2024): Volume 4 No 2, November 2024
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v4i2.25017

Abstract

Badan Usaha Milik Daerah (BUMD) memainkan peran penting dalam pengembangan ekonomi lokal, dengan meningkatkan pemberdayaan masyarakat melalui pengelolaan sumber daya lokal dan layanan publik. Penelitian ini bertujuan untuk menganalisis implementasi Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) pada BUMDes Ayu Bagia, Desa Baha, Kecamatan Mengwi, Kabupaten Badung, serta menganalisis secara mendalam faktor-faktor yang mempengaruhi keberhasilan atau kegagalan BUMDes, serta memberikan rekomendasi konkret untuk memperkuat dukungan pemerintah dan kebijakan yang relevan bagi sektor BUMDes di Indonesia. Penelitian ini menggunakan pendekatan deskriptif, sumber data yang digunakan adalah data sekunder berupa laporan keuangan BUMDes Ayu Bagia periode 2022-2023 serta dokumen lain yang berkaitan dengan penelitian ini. Hasil penelitian menunjukan laporan keuangan yang disajikan oleh BUMDes Ayu Bagia belum sepenuhnya mematuhi SAK ETAP. BUMDes Ayu Bagia belum menyajikan pos pendapatan pada laporan perubahan modal, serta belum menyajikan arus kas investasi dan pendanaan dalam laporan arus kas. Faktor yang menyebabkan ketidaksesuaian SAK ETAP pada laporan keuangan BUMDes Ayu Bagia yaitu kurangnya pengetahuan dan pemahaman, serta kesadaran pengurus BUMDes Ayu Bagia mengenai SAK ETAP, dan kurangnya sosialisasi oleh pemerintah setempat tentang penyajian laporan keuangan berdasarkan SAK ETAP.
Ethical Perceptions of Accountant: The Role of Professional Ethical Knowledge, God's Locus of Control and Love of Money Mais, Rimi Gusliana; Nuryati, Tutty
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 1 (2023): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v6i1.792

Abstract

This study investigates the impact of accounting students' knowledge of professional ethics on their ethical perceptions, with the moderating variable of the love of money. The study employs SmartPLS software and focuses on accounting students from the 2018 to 2020 classes at various state and private campuses in East Jakarta. The research sample comprises 96 participants who completed a questionnaire distributed online via Google Forms. The findings indicate that while knowledge of professional ethics does not predict ethical perceptions, a God Locus of Control does have a positive effect. Also, Love Of Money was not found to moderate ethical knowledge, but God's Locus of Control impacts ethical perceptions. These results suggest that accounting students must strengthen their knowledge of professional ethics, understand God's Locus of Control, and avoid excessive love of money to become successful and integrated accountants.
Kebijakan Redesain Sistem Perencanaan Dan Penganggaran: Implementasi Pada Pusat Pelaporan Dan Analisis Transaksi Keuangan Mais, Rimi Gusliana; Hendra, Lim; Fathurrochman, Galih
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.2018

Abstract

Government budgeting system reform policies or in Indonesia call “Redesain Sistem Perencanaan dan Penganggaran” (RSPP) is a system initiated by the Ministry of Finance and the Ministry of National Development Planning that is effective for all ministries and institutions in 2021. RSPP aims to be a real implementation of the money follow program policy and strengthen the application of performance-based budgeting. This research aims to analyse the implementation of RSPP, along with its constraints and impacts. This research used a qualitative research method using a case study approach by interviewing 4 informants. This research was conducted at one of the state institutions, namely the Indonesian Financial Transaction Reports and Analysis Center (INTRAC). Data collection is carried out in a natural setting, primary data sources, and data collection techniques are more on direct observation, and interviews. From the analysis conducted by researchers, the implementation of INTRAC budgeting in 2023, which was carried out in 2022, is in accordance with the RSPP based on the Joint Circular Letter of the Minister of Finance and the Ministry of National Development Planning. This has an impact on budget documents that are easier to understand, and more visible activities and outputs produced by INTRAC. RSPP makes it easier for leaders to carry out monitoring, evaluation and increase effectiveness and efficiency in government budgeting.
Analisis Sustainability Reporting Terhadap Pelaksanaan Corporate Social Responsibility Pada Perusahaan BUMN Apandi, Sukma; Panjaitan, Sanni Fia Defela; Mais, Rimi Gusliana; Dewi, Chintania Eka P; Sari, Nurul Indah
Balance: Media Informasi Akuntansi dan Keuangan Vol. 16 No. 2 (2024): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/blnc.v16i2.14638

Abstract

Penelitian ini menganalisis hubungan antara Laporan Keberlanjutan (SR) dan Tanggung Jawab Sosial Perusahaan (CSR) di PT Pertamina (Persero) pada tahun 2022, serta pengaruh regulasi lokal dan global terhadap praktik tersebut dalam mencapai tujuan pembangunan berkelanjutan. Penelitian ini juga menyoroti pentingnya pelaporan keberlanjutan dalam strategi perusahaan dan komitmen terhadap keberlanjutan. Penelitian ini menggunakan desain kualitatif dengan analisis dokumen sebagai metode utama. Fokusnya adalah PT Pertamina di Indonesia, dengan sampel berupa laporan keberlanjutan dan dokumen terkait. Analisis tematik digunakan untuk mengidentifikasi pola dan korelasi antara praktik CSR dan pelaporan keberlanjutan. Peneliti menemukan bahwa PT Pertamina mengintegrasikan SR dan CSR dalam strateginya. Aktivitas CSR mencakup lingkungan, pemberdayaan masyarakat, dan etika bisnis. SR sesuai standar GRI digunakan untuk mengkomunikasikan komitmen keberlanjutan, meningkatkan citra perusahaan, dan mendukung Tujuan Pembangunan Berkelanjutan (SDGs). Pembahasan mencakup dukungan SR dan CSR terhadap tujuan pembangunan berkelanjutan, dampak regulasi, dan pentingnya pelaporan keberlanjutan dalam strategi perusahaan. Penerapan SR dan CSR di PT Pertamina meningkatkan citra perusahaan, keterlibatan pemangku kepentingan, dampak lingkungan positif, kepatuhan regulasi, dan peluang inovasi berkelanjutan, memperkuat komitmen terhadap keberlanjutan dan hubungan dengan pemangku kepentingan.
Islamic ethics intervention on dysfunctional audit behavior Muchlis, Saiful; Hasugian, Hotbin; Mais, Rimi Gusliana; Munir, Munir
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 5 No. 1 (2023): Journal of Business and Information System
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v5i1.178

Abstract

This study aims to determine the effect of locus of control, organizational commitment, and turnover intention on dysfunctional audit behaviour, as well as the influence of Islamic ethics, which moderates locus of control, organizational commitment, and turnover intention on dysfunctional audit behaviour of auditors who work in the Makassar inspectorate office. This research is a type of quantitative research. This study using attribution theory and attitude and behaviour theory. The population in this study were auditors who worked in the inspectorate office of the city of Makassar using the saturated sample method. The research data is primary data collected through a questionnaire survey. Data analysis used multiple linear regression analysis to determine the locus of control, organizational commitment, and turnover intention to the auditors' dysfunctional audit behaviour. The results showed that locus of control had a positive effect, the organizational commitment had a negative impact, and turnover intention did not affect dysfunctional audit behaviour. In addition, this study shows that Islamic ethics moderations organizational commitment to auditors 'dysfunctional audit behaviour and Islamic ethics cannot moderate locus of control and turnover intention on auditors' dysfunctional audit behaviour.
Analysis of the consumptive behavior of Muslim consumers: A study on social, psychological, and financial literacy Munir, Munir; Mais, Rimi Gusliana; Achmad, Aisah; Nuryati, Tutty; Sakti, Sri Handoko
SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam Vol 5 No 3 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/serambi.v5i3.1235

Abstract

This research aimed to examine how social, psychological, and financial literacy factors influence the online shopping behavior of college students. The study included 350 undergraduates from Jakarta who were selected using a convenience sampling method. The data was analyzed using regression analysis, which revealed that social and psychological factors significantly negatively impact students' online shopping behavior. On the other hand, financial literacy has a significantly positive impact. This study gives students and the community important insights into managing finances effectively and avoiding impulsive purchases of unnecessary items. Public interest statement As the Muslim population continues to grow, it becomes increasingly important to understand the values, preferences, and needs of Muslim consumers. This knowledge can help businesses develop relevant products, improve marketing strategies, and build stronger relationships with their target markets. This study provides valuable insights into consumer behavior, particularly among Muslim consumers.
ANALISIS SUMBER DAN PENGGUNAAN KAS PADA PT. ADI SARANA ARMADA TBK Edy Sarwono; Rimi Gusliana Mais
Juremi: Jurnal Riset Ekonomi Vol. 4 No. 1: Juli 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v4i1.8040

Abstract

Penelitian ini bertujuan untuk mengetahui sumber kas yang diperoleh dan alokasi penggunaan kas pada PT Adi Sarana Armada Tbk. Penelitian ini mengambil data Laporan Keuangan atau Neraca periode 2021 –2023. Metode penelitian ini dilakukan dengan teknik pengumpulan data melalui studi kepustakaan dengan teknik pengumpulan data secara time series yaitu dari website resmi perusahaan yaitu www.assa.co.id. Pengolahan data dilakukan dengan membandingkan data laporan posisi keuangan 3 tahun terakhir (2021-2023). Hasil penelitian ini menunjukkan bahwa sumber dana terbesar perusahaan berasal dari hutang bank, penambahan modal sedangkan pengalokasiannya digunakan untuk pembelian aset kendaraan, lalu penggunaan dana yang dilakukan oleh PT Adi Sarana Armada Tbk. sudah sesuai dengan tepat, dimana penggunaan dana yang keluarkan untuk kebutuhan jangka panjang menggunakan sumber dana dari hutang jangka panjang juga, dan begitu juga sebaliknya
Islamic Enterpreneurship Sebagai Eksistensi Nilai Tambahan Syariah Berbasis Rezeki: Ustman Bin Affan Mais, Rimi Gusliana
Jurnal Ilmiah Ekonomi Islam Vol. 9 No. 3 (2023): JIEI : Vol.9, No.3, 2023
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v9i3.10910

Abstract

This research explores thoughts related to economics and entrepreneurship from an Islamic perspective as the existence of sustenance-based sharia added value, taking into account the guidelines of the Koran and facts about Islamic figures. This research method uses literature studies from various article and library sources. Researchers collect and analyze all literary sources that are relevant to the views or thoughts of the Islamic world and Islamic economics of Uthman bin Affan as well as the context of the Islamic world and economics today. The results of research research explain that the Al-Qur'an is a source of Islamic law which has a philosophical basis which is implemented as the objectives of Islamic law determined by Allah SWT to bring goodness to society/humans. With Islamic entrepreneurship and implementation as an existence of added value of sharia based on sustenance for all mankind for success and prosperity. One of the policies implemented by Caliph Uthman bin Affan regarding Islamic economics that is still relevant today is income from commerce
Co-Authors Abdul Kadir Abu Abu, Abdul Kadir Achmad Jaelani Achmad, Aisah Adie Tirtakusuma Aeniyatul Muhaqiyah Agita Prima Istiqorul Agus Prasetyo Agus Prasetyo Ai Fatimatuz Zahro Ainun Komala Indah Ainun Komala Indah Ainun Sella Aji Dedi Mulawarman Aldina, Nabiilah Alfiatul Hasanah Alfitri Yani Ali Akhmadi Alifa Salsabilla Allicia Rahma Rizqi Almurni, Siti Alya Nanda Natasya Anando Ridho Raschani Andi Muh Dzul Fadli Anggi Windu Safitri Anggun Putri Banowati Ani Cahyadi Anisa Defi Julia Anisa Dwi Nurfajriah Anisya Dwi Fazriani Annisa Nurislami Annurria, Wanti Anselmus Rufus Kodu Apandi, Sukma Apriliasti, Tiftalief Sapta Aski Khoirunnisa Atika Maulida Aulia Destiana Destiana Aulia Fuad Rahman Azka Maulina Bagas Pranata Mukti Baya, Hindar Burda, Agustian Chandra, Rama Chinta Nadia Dahlifah Dahlifah Dahlifah, Dahlifah Danar Nasuka Danny Syachreza Dea Maharani Dean Salomo Kumenaung Destriana M Tampubolon Desy Amaliati Setiawan Dewi Patmaningsih Dewi, Aisha Candra Dewi, Chintania Eka P Dhewi, Deasyanti Aryani Dika Fuji Okta Dwi Tiara Putri Edy Sarwono Eko Ganis Sukoharsono Elfrida Yoyanita Juita Elin Tri Budiyani Emanuel Bria Engkur Engkur Erik Ricardo Erita Oktasari Ester Rumondang Fachri, Muhammad Ridwan Fadhli Arr Rabbani Fadlan Nuari Faiz Mawla Sakamto Fajar Subekti Fajriana Ramadhanty Fajriati, Feti Fanisyah Maliki Faruqi, Faris Fathurrochman, Galih Firman Hidayat Fitri Marlistiara Sutra Fransiska Aprilia Gatot Prabantoro Guvra, Hanifah Ellia Handoko Sakti, Sri Harimurti Wulandjani Harry Indradjit Soeharjono Hasan Hasan Hasddin Hasddin Hastuti, Dian Dwi Hasugian, Hotbin Hayuningtyas, Roro Helda Rahmi Sina Hendarto, Deny Tri Hendra, Lim Hendrawati Hendryadi Hendryadi Henny Rahayu Heri Heri, Heri Hotbin Hasugian Hotmavica Natalia Hudi, Norman Alam Iman S. Suriawinata Iman Sofian Suriawinata Imelda Aprileny Indah, Ainun Komala Indriani, Azizah Defi Irma Rezki Saputri Iswandi Jihan Alfadila Joko Bagio Santoso Juliono, Sigit Juniarti Kawung, Goerge M.V. Khairunisa, Nabila khusnul khotimah Kirioma, Rosalinda Komalasari, Nistianti Krisdayanti, Septhia Ayu Kuncoro, David Sri Kusnoto, Margi Astatanu Lestari Lestari Lina Noersanti Lini Palindri Liza Riskiani Putri Lubis, Mita Fatimah Maliki, Fanisyah Mardiani Mardiani Marjani Marjani Maserih Maserih Megayani Megayani Megayani, Megayani Melati Melati Merliyana mia agustina Mia Fatiria Mirad Mirad Misnawati Misnawati Muhamad Gilang Wibawan Muhammad Anhar Muhammad Fakhri Hibaturrachman muhammad fikri Muhammad Ikhsan Muhammad Irfan Rama Muhammad Sardy Sujadi Mido Mulyati, Ade Munir Munir , Munir Munir Munir Munir Munir, Munir Muslim Muslim Mustika Mutiara Dewi Laras Mustika, Maya Mutiara Rahmanisa Nabila Lutfiah Nuha Nadhilah Hafshah Nadila Puteri Naomi Christine Sarah Nartin Nartin Nasywa Muthia Nurazizah Nawasiah, Nana Nelli Novyarni Neni Karlena Nia Agusetiani Nia Sulfiani Niqita Khaerunisa Nita Nurani Novita Dyan Saputri Nuari, Fadlan Nuning Lufiani Nur Dimas Nur Miftahul Janah Nurafifah, Nurul Nursanita, Nursanita NURUL AZIZAH NURUL HIDAYAH Nuryasa Nuryasa Nuryati, Tutty Okta, Agatha Danar Kristia Panjaitan, Sanni Fia Defela Pranggoro, Kukuh Preztika Ayu Ardheta Preztika Ayu Ardheta Prihatna, Nandang Priscila, Ega Purbojati, Nurrakhman Puteri Yudhita Widyawati Putri Maryam Rachmad Risqy Kurniawan Rahma Mutiarani Rahmat, Nur Raissha Andini Regina Teflaka Reventina Natalia Ridwan Maronrong Rifandi Fauji Pratama Ririn Widyastuti Wulaningsih Rita Sandrasari Rizky Eka Hamidullah Roberto Josua F Hasibuan Roberto Josua Fermadius Hasibuan Rommel Togatorop Romsiyatul Afifah Rosita Wisda Roviah, Roviah Saefurahman, Asep Safitri, Adelia Safitri, Raisa Arifahani Saiful Muchlis Saiful Muchlis Saiful Muchlis Saiful Muchlis Saiful Muchlis Sakti, Sri Handoko Salsabila, Nadia Saputra, Pandu Perdana Saputri, Mutiara Indah Sari, Hastuti Indra Sari, Nurul Indah Shafa Ardhita Putri Sherly Alika Zefanya Silva Anggraini Siti Almurni Siti Nafisah Sitio, Maha Pradana Siwu, Hanly F.J Soetjiati Soetjiati Sovitriana, Rilla Sri Handoko Sakti Sri Handoko Sakti Sri Sintawati Stefani Darmawan Sukamto Sukamto Sumitro Sumitro Supriadi Thalib Suryadi, Arief Suwantika, Suwantika Syafa Ananda Descianti Syafrinaldi, Zidan Tania Wulandari Thoriqoh Salsabila Tia Tamsira Zahra Tika Alifiani Timothy Tanujaya Tuti Alawiyah Tutty Nuryati Ulfa Wati Uun Sunarsih Uun Sunarsih Viona Febriana Wahyudin Halim Wahyuni, Sinta Sri Wastuaji, Agung Winda Wulandari Winda Wulandari, Winda Wira Andhika Putra Wiwiek Rabiatul Adawiyah Wulansari, Siti Sarah Yeni Alfiana, Yeni Zainal Abidin Zainal Abidin Zainal Abidin