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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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Analysis Of Financial Statements Of Company Operating Segments In Accordance With PSAK 108 At PT Mayora Indah Tbk And Its Subsidiaries Nur Miftahul Janah; Mutiara Rahmanisa; Ulfa Wati; Emanuel Bria; Rimi Gusliana Mais
International Journal of Multidisciplinary Research and Innovation Vol. 1 No. 2 (2025): Vol 1 no 2 December 2025
Publisher : Badan Usaha Milik Desa Berkaho Pungpungan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64084/ijmri.v1i2.92

Abstract

This study aims to analyze the application of Financial Accounting Standards (PSAK) No. 108 regarding the reporting of operating segments at PT Mayora Indah Tbk and its subsidiaries for the period 2023–2024. The research method used is descriptive qualitative, with data analysis techniques that include a 10% test on segment revenue, profit/loss, and assets. The results of this test show that two main segments packaged processed foods and packaged processed beverages meet the 10% threshold and are therefore required to be reported as operating segments. Conversely, the financial services segment did not meet the reporting criteria due to its contribution being below the materiality threshold set in PSAK 108. These findings suggest that the implementation of PSAK 108 at PT Mayora Indah Tbk is generally good but not fully effective, particularly in terms of the disclosure of insignificant segments. Although the company has largely adhered to segment reporting requirements, it still faces challenges in providing full transparency regarding smaller segments that do not have a significant impact on overall financial performance. This study is expected to serve as a useful reference for companies and stakeholders in Indonesia, guiding them to improve compliance with segment financial reporting standards. Additionally, the research highlights the importance of accurately applying materiality thresholds and ensuring that segment disclosures align with actual business activities. By improving segment reporting practices, companies can achieve more transparent and accountable financial reporting, which will ultimately enhance the decision-making process for stakeholders and foster greater trust in the company’s financial management.
Apakah Ukuran Perusahaan dan Profitabilitas Berpengaruh terhadap Penghindaran Pajak pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2022-2024? Irma Rezki Saputri; Mustika Mutiara Dewi Laras; Tania Wulandari; Reventina Natalia; Rimi Gusliana Mais
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 4 No. 1 (2026): Februari : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v4i1.2480

Abstract

This study aims to analyze the effect of company size and profitability on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The research uses secondary data obtained from published financial statements, with a sample of 333 companies selected through a purposive sampling technique. Panel data regression is employed as the main analytical method to examine the relationship between the independent variables and tax avoidance practices. The results of the analysis indicate that profitability has a positive and significant effect on tax avoidance, suggesting that more profitable companies tend to engage more actively in tax planning strategies to reduce tax burdens. In contrast, company size is found to have no significant effect on tax avoidance, indicating that large and small manufacturing firms exhibit similar tax behavior. Overall, this study provides empirical evidence regarding the determinants of corporate tax avoidance and contributes to the literature by offering insights for policymakers, regulators, and stakeholders in understanding tax avoidance behavior in the manufacturing sector.
Analisis Jurnal Penyesuaian Pendapatan dan Beban Dalam Sistem Akuntansi PPKD dan SKPD : Studi Kasus pada Dinas Pendidikan Kota Bandung Nasywa Muthia Nurazizah; Nadhilah Hafshah; Ai Fatimatuz Zahro; Anando Ridho Raschani; Rimi Gusliana Mais
Jurnal ISO: Jurnal Ilmu Sosial, Politik dan Humaniora Vol. 6 No. 2 (2026): Desember
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/iso.v6i2.3867

Abstract

Penerapan akuntansi berbasis akrual di sektor publik Indonesia merupakan salah satu bentuk reformasi tata kelola keuangan daerah yang bertujuan untuk meningkatkan transparansi dan akuntabilitas publik. Namun, dalam praktiknya, masih ditemukan berbagai kendala terutama dalam proses jurnal penyesuaian pendapatan dan beban antara Pejabat Pengelola Keuangan Daerah (PPKD) dan Satuan Kerja Perangkat Daerah (SKPD). Penelitian ini bertujuan untuk menganalisis pelaksanaan jurnal penyesuaian pendapatan dan beban pada sistem akuntansi Dinas Pendidikan Kota Bandung, serta menilai kesesuaiannya dengan Standar Akuntansi Pemerintahan (SAP) berbasis akrual. Metode yang digunakan adalah kualitatif deskriptif dengan pendekatan content analysis terhadap laporan keuangan pemerintah daerah tahun 2023. Hasil penelitian menunjukkan bahwa proses penyesuaian pendapatan dan beban masih belum optimal karena perbedaan basis akuntansi antarunit, keterbatasan SDM, dan belum maksimalnya pemanfaatan sistem SIPD. Kondisi ini berdampak pada keterlambatan laporan keuangan dan menurunkan akuntabilitas publik. Penelitian ini menegaskan pentingnya integrasi sistem keuangan, pelatihan teknis, serta internalisasi nilai stewardship dalam meningkatkan transparansi dan efisiensi pelaporan keuangan publik.
Internal Control And Cyber Risk Mitigation In The Regional Government Information System (SIPD): Evidence From Tabanan Regency Government, Indonesia Chinta Nadia; Sherly Alika Zefanya; Rimi Gusliana Mais
International Journal of Interdisciplinary Research Vol. 2 No. 2 (2026): Vol 2 no 2 July 2026
Publisher : Ponpes As-Salafiyyah Asy-Syafi'iyyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71305/ijir.v2i2.1688

Abstract

The increasing adoption of digital technologies in public sector organizations has transformed regional financial management practices while simultaneously exposing local governments to growing cybersecurity risks. In Indonesia, the Regional Government Information System (Sistem Informasi Pemerintahan Daerah—SIPD) has become a strategic platform for integrating planning, budgeting, administration, and financial reporting processes. Despite the widespread implementation of SIPD, previous studies have primarily focused on administrative effectiveness and financial reporting quality, with limited attention given to the role of internal control in mitigating cyber risks within local government information systems. This study aims to analyze the role of internal control as a cyber risk mitigation mechanism in the implementation of SIPD within the Tabanan Regency Government, Indonesia. A qualitative descriptive approach was employed using secondary data obtained from official government documents, public reports, regulatory documents, and relevant academic literature. Data were analyzed through data reduction, data presentation, and conclusion drawing to identify the relationship between internal control practices and cyber risk management in SIPD implementation. The findings indicate that SIPD has strengthened the integration of regional financial management processes and supported the advancement of digital governance in Tabanan Regency. Furthermore, internal control contributes significantly to cyber risk mitigation by enhancing user access monitoring, ensuring data accuracy, strengthening system supervision, and protecting digital financial information from potential cybersecurity threats. Effective internal control mechanisms help maintain accountability, system reliability, and information security in digital-based financial administration. This study contributes to the literature by extending the discussion of SIPD beyond financial reporting effectiveness toward cyber governance and information security perspectives. Practically, the findings provide insights for local governments seeking to strengthen cybersecurity readiness and internal control frameworks to support sustainable digital governance and secure public financial management.
ANALISIS KESIAPAN UMKM BERBASIS DIGITAL DALAM PENERAPAN SAK EMKM: STUDI LITERATUR Mardiani Mardiani; Nadila Puteri; Rimi Gusliana Mais
ECONOMIST: Jurnal Ekonomi dan Bisnis Vol. 3 No. 2 (2026): April 2026
Publisher : CV Sentra Nusa Connection

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63545/economist.v3i2.230

Abstract

Penelitian ini bertujuan untuk menganalisis kesiapan Usaha Mikro, Kecil, dan Menengah (UMKM) berbasis digital dalam penerapan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM). Perkembangan digitalisasi di Indonesia telah mendorong transformasi signifikan pada UMKM, khususnya dalam aspek operasional dan pelaporan keuangan. Namun, masih ditemukan berbagai kendala dalam penerapan SAK EMKM, seperti rendahnya literasi akuntansi, keterbatasan pemahaman teknologi, serta minimnya penggunaan aplikasi akuntansi digital. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi literatur dan analisis deskriptif terhadap berbagai penelitian terdahulu serta fenomena empiris terkini. Hasil penelitian menunjukkan bahwa kesiapan UMKM berbasis digital dalam menerapkan SAK EMKM masih berada pada kategori moderat, di mana sebagian pelaku usaha telah memanfaatkan teknologi digital untuk pencatatan keuangan, namun belum sepenuhnya sesuai dengan standar akuntansi yang berlaku. Faktor utama yang memengaruhi kesiapan tersebut meliputi literasi digital, tingkat pendidikan, dukungan pemerintah, serta akses terhadap aplikasi akuntansi berbasis digital. Penelitian ini diharapkan dapat memberikan kontribusi dalam pengembangan kebijakan serta strategi peningkatan kapasitas UMKM dalam implementasi SAK EMKM secara optimal di era digital
Analisis Sustainability Reporting JYP Entertainment Berdasarkan IFRS S1, IFRS S2, dan PSAK Puteri Yudhita Widyawati; Alya Nanda Natasya; Rimi Gusliana Mais
Indonesia Economic Journal Vol. 2 No. 1 (2026): JANUARI-JUNI
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/77bb4v10

Abstract

Penelitian ini bertujuan untuk menganalisis implementasi ESG disclosure dan sustainability reporting pada JYP Entertainment berdasarkan IFRS S1, IFRS S2, serta relevansinya terhadap perkembangan PSAK berbasis IFRS di Indonesia. Penelitian menggunakan metode deskriptif kualitatif dengan pendekatan studi kasus melalui analisis sustainability report tahun 2022–2024. Hasil penelitian menunjukkan bahwa perusahaan telah menerapkan sustainability disclosure yang relatif komprehensif melalui pengelolaan climate risk, human rights management, corporate governance, renewable energy transition, dan carbon neutrality roadmap. Selain itu, perusahaan juga telah mengadopsi standar pelaporan berbasis K-IFRS (Korean International Financial Reporting Standards), GRI Standards, dan SASB yang selaras dengan perkembangan IFRS Sustainability Disclosure Standards. Penelitian ini menunjukkan bahwa sustainability reporting pada industri hiburan global tidak lagi hanya berfokus pada kinerja keuangan, tetapi telah berkembang menjadi bagian dari strategic sustainability accountability yang menekankan transparansi, keberlanjutan, dan tata kelola perusahaan dalam praktik akuntansi kontemporer.
Analysis Of The Effectiveness Of Government Accounting System Digitalization On Financial Reporting Quality In Regional Governments Of East Kalimantan Syafa Ananda Descianti; Rifandi Fauji Pratama; Rimi Gusliana Mais
International Journal of Economics and Development Vol. 2 No. 1 (2026): Vol 2 No 1 June 2026
Publisher : Ponpes As-Salafiyyah Asy-Syafi'iyyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71305/ijed.v2i1.1636

Abstract

This study aims to analyze the effectiveness of government accounting system digitalization regional government financial reports in five regional governments in East Kalimantan, namely Balikpapan City, Samarinda City, Kutai Kartanegara Regency, North Penajam Paser Regency, and Berau Regency. This research addresses the inconsistency of previous findings and the limited studies that comprehensively examine the effectiveness of government accounting system digitalization on regional financial reporting quality across different local government contexts, particularly in East Kalimantan. This study employs a qualitative descriptive approach. Secondary data were obtained from Regional Government Financial Reports (LKPD), BPK audit reports, and official regional government portals. The data were analyzed using descriptive and comparative analysis techniques. The results show that the implementation of the Regional Government Information System (SIPD) has generally been effective in improving financial management, particularly in terms of system integration, data accuracy, reporting timeliness, and transparency. The achievement of Unqualified Opinions (WTP) by all research objects indicates relatively good financial reporting quality. However, differences in human resource capacity, technological infrastructure, and system integration readiness still affect the effectiveness of digitalization across regions. The study contributes to the development of public sector accounting digitalization studies and provides practical recommendations for regional governments to improve digital infrastructure, employee competence, and system optimization to support transparent and accountable financial reporting.
Analisis Perbedaan Penyusunan Laporan Keuangan BUMD Berdasarkan SAK ETAP dengan SAK Entitas Privat Di Perumda Air Minum Tirta Taman Kota Bontang Tia Tamsira Zahra; Putri Maryam; Rimi Gusliana Mais
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 3 No. 3 (2026): Mei
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v3i3.10347

Abstract

Penelitian ini bertujuan untuk menganalisis perbedaan penyusunan laporan keuangan Badan Usaha Milik Daerah (BUMD) berdasarkan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) dan Standar Akuntansi Keuangan Entitas Privat (SAK EP) pada Perumda Air Minum Tirta Taman Kota Bontang. Metode penelitian yang digunakan adalah pendekatan kualitatif deskriptif dengan menggunakan data sekunder berupa laporan keuangan perusahaan serta literatur yang relevan. Teknik pengumpulan data dilakukan melalui studi dokumentasi dan studi literatur. Hasil penelitian menunjukkan bahwa Perumda masih menggunakan SAK ETAP dalam penyusunan laporan keuangannya. Namun, setelah dilakukan penyusunan kembali berdasarkan SAK Entitas Privat, ditemukan beberapa perbedaan, antara lain pada terminologi laporan keuangan, struktur penyajian, fleksibilitas metode laporan arus kas, serta tingkat kelengkapan informasi. SAK Entitas Privat memberikan penyajian laporan keuangan yang lebih sistematis, relevan, dan informatif dibandingkan SAK ETAP. Meskipun demikian, dalam penelitian ini perusahaan masih menggunakan pendekatan biaya historis sehingga belum sepenuhnya memanfaatkan fleksibilitas yang ditawarkan oleh SAK Entitas Privat. Dengan demikian, penerapan SAK Entitas Privat berpotensi meningkatkan kualitas laporan keuangan, namun memerlukan kesiapan sumber daya manusia dan sistem akuntansi untuk implementasi yang optimal
Pemberdayaan dan Sosialisasi Kader Pendampingan Keluarga Untuk Mencegah Stunting pada Anak-anak di Desa Mekarsari Bogor Rilla Sovitriana; Rimi Gusliana Mais; Sri Sintawati
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol. 5 No. 3 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v5i3.1102

Abstract

The prevalence in Bogor Regency of stunting cases will decrease in 2021 to 9.89% with the target of 2023 being Stunting Free Bogor Regency. However, in Mekarsari Village there were still 27 stunted children found. Mekarsari Village has a population of 6,392 people with a maximum education level of high school. In 2021, there will be 1,713 people who have not found work, causing low awareness of health and the family economy. This results in inadequate family nutrition and stunting in children. The aim of Community Service by Empowering and Socializing Family Assistance Cadres to Prevent Stunting in Children in Mekarsari Village, Bogor is one of them. Increasing community knowledge, especially parents and families, about the importance of balanced nutrition and good nutritional practices for optimal growth of children.
Analisis Implementasi IRFS S2 Terhadap Transparansi Dan Akuntabilitas Perusahaan: Studi Kasus Pada PT. Mayora Indah Tbk Faiz Mawla Sakamto; Ainun Sella; Bagas Pranata Mukti; Rahma Mutiarani; Rimi Gusliana Mais
Indonesian Journal of Economics Management and Accounting Vol. 2 No. 12 (2025): IJEMA - Desember 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

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

Abstract

Penelitian ini bertujuan untuk melakukan analisis mendalam terhadap implementasi IFRS S2 serta dampaknya terhadap transparansi dan akuntabilitas pada PT Mayora Indah Tbk. Menggunakan metode studi literatur dan analisis kualitatif terhadap laporan keuangan serta laporan keberlanjutan tahun 2024, penelitian ini mengevaluasi kepatuhan perusahaan berdasarkan empat pilar utama IFRS S2: Tata Kelola, Strategi, Manajemen Risiko, serta Metrik dan Target. Temuan penelitian menunjukkan bahwa PT Mayora Indah Tbk telah menunjukkan akuntabilitas yang kuat melalui realisasi alokasi modal pada aset rendah karbon, yang terbukti secara empiris dari mutasi akun uang muka menjadi aset tetap operasional berupa teknologi hemat energi dan instalasi energi terbarukan. Dari sisi transparansi, perusahaan berhasil mengungkapkan metrik kinerja iklim secara terukur, termasuk penurunan intensitas energi sebesar 7% dan inisiasi mitigasi emisi Scope 3 pada rantai pasok petani lokal. Namun, penelitian ini juga mengidentifikasi adanya tantangan pada pilar konektivitas informasi, di mana rincian biaya investasi keberlanjutan belum disajikan secara eksplisit dalam laporan keuangan auditan. Hasil penelitian ini merekomendasikan perlunya peningkatan granulasi data keuangan terkait investasi hijau untuk memperkuat kualitas pelaporan terintegrasi di masa depan
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