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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 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 @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 Indonesian Journal of Applied Accounting and Finance 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 Journal of Entrepreneurship and Community Innovations 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 Akuntansi dan Ekonomi Pajak: Perspektif Global Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung 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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Akuntabilitas Dana Lingkungan Hidup Indonesia: Studi Kasus pada Program Dana Bergulir Sektor Kehutanan Mais, Rimi Gusliana; Baya, Hindar
Jurnal Akuntansi Vol 14 No 2 (2025): Agustus 2025 - Januari 2026
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v14i2.1523

Abstract

This study examines accountability mechanisms within the Indonesian Environment Fund (IEF) using a qualitative case study approach. It analyzes institutional practices, financial governance structures, and key challenges in managing environmental funds, with particular emphasis on the revolving fund program for forestry enterprises. The findings indicate that IEF demonstrates strong institutional commitment to accountability through the internalization of “ECO CARES” values, supported by a multi-tiered governance framework that includes the Internal Audit Unit, Supervisory Board, Audit Committee, and oversight from the Directorate General of Treasury, complemented by layered audits and disclosure mechanisms. Despite these strengths, several limitations persist. Fragmented information systems, semi-manual processes, slow digitalization, and persistent non-performing loans hinder transparency, real-time monitoring, and effective fund management. Addressing these issues requires integrated digital systems, enhanced credit risk management, capacity building, and strengthened internal and external oversight, particularly through empowering the Internal Audit Unit (SPI). The study contributes to the discourse on climate finance accountability in the public sector and offers policy insights for strengthening environmental fund governance under the Public Service Agency (PSA) model, with particular relevance for developing countries such as Indonesia.
Merekonstruksi Corporate Spiritual Responsibility (CSpR): Kerangka Al-Qur'an dari Surah Al-Ma'idah dalam Tata Kelola Sekolah Islam Munir, Munir; Mais, Rimi Gusliana
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 9 No 1 (2026): Artikel Riset Januari 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v9i1.2539

Abstract

Penelitian ini bertujuan untuk mengeksplorasi penerapan Corporate Spiritual Responsibility (CSpR) di SMP Plus Al-Hikmah, Bekasi melalui perspektif Al-Qur’an, khususnya Surah Al-Ma’idah ayat 2, 8, 12, 32, dan 48. Penelitian ini menggunakan pendekatan kualitatif dengan paradigma interpretatif. Data dikumpulkan melalui observasi, wawancara, dan dokumentasi dengan melibatkan informan yang terdiri dari kepala sekolah, komite sekolah, staf administrasi, wakil kepala sekolah, guru, serta pengurus OSIS. Hasil penelitian menunjukkan bahwa terdapat enam nilai CSpR yang relevan berdasarkan Surah Al-Ma’idah ayat 2, 8, 12, 32, dan 48, yaitu ta’awun (tolong-menolong dalam kebaikan), larangan saling menolong dalam dosa dan permusuhan, fastabiqul khairat (berlomba-lomba dalam kebaikan), menjadikan Al-Qur’an sebagai pedoman, menegakkan keadilan tanpa diskriminasi, serta menjaga dan memuliakan kehidupan sesama manusia. Temuan lapangan menunjukkan bahwa SMP Plus Al-Hikmah telah menerapkan lima dari enam nilai tersebut secara konsisten melalui kegiatan sosial dan spiritual yang terintegrasi dalam budaya sekolah. Namun, penerapan prinsip larangan tolong-menolong dalam dosa dan permusuhan masih memerlukan penguatan karena masih ditemukan perundungan verbal antar siswa. Penelitian ini berkontribusi dengan mengembangkan model CSpR sebagai bentuk perluasan teori CSR spiritual berbasis nilai Qurani ynag bersumber dari Surah Al-Ma’idah yang diharapkan dapat menjadi pedoman bagi sekolah Islam dalam mengintegrasikan tanggung jawab sosial dan spiritual secara lebih komprehensif dan berkelanjutan.
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.
Digitalisasi UMKM Untuk Mendongkrak Produk Lokal dan Ekonomu Daerah Prabantoro , Gatot; Mais, Rimi Gusliana; Lovita, Erna; Nursanita, Nursanita; Apandi, Aden; Aprileny, Imelda
Journal of Entrepreneurship and Community Innovations Vol 4 No 2 (2026): FEBRUARI 2026
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jeci.v4i2.430

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran penting dalam perekonomian daerah, namun masih menghadapi permasalahan rendahnya literasi digital dan keterbatasan akses pasar yang berdampak pada daya saing produk lokal. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman dan kapasitas pelaku UMKM dalam menerapkan strategi digitalisasi usaha. Kegiatan dilaksanakan melalui webinar internasional yang diikuti oleh sekitar 150 peserta UMKM dari berbagai daerah Kepulauan Sangihe Sulawesi Utara. Metode yang digunakan meliputi penyampaian materi, diskusi interaktif, dan sesi tanya jawab. Data diperoleh secara deskriptif dan kualitatif melalui tingkat partisipasi peserta, interaksi selama kegiatan, serta umpan balik yang diberikan. Hasil kegiatan menunjukkan peningkatan pemahaman peserta mengenai pentingnya digitalisasi UMKM, perubahan sikap yang lebih positif terhadap pemanfaatan teknologi digital, serta kesiapan peserta dalam menerapkan strategi digital pada pengelolaan dan pemasaran usaha. Kegiatan ini menyimpulkan bahwa edukasi digital berbasis webinar efektif sebagai langkah awal transformasi digital UMKM dan memiliki implikasi manajerial dalam mendorong peningkatan daya saing serta keberlanjutan usaha
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.
Bank Profitability Level Based on Good Corporate Governance, Macroeconomics, and Specific Banks in Foreign Exchange Banks in Indonesia Hasddin, Hasddin; Mido, Muhammad Sardy Sujadi; Melati, Melati; Misnawati, Misnawati; Rama, Muhammad Irfan; Fadli, Andi Muh Dzul; Nartin, Nartin; Mirad, Mirad; Marjani, Marjani; Dahlifah, Dahlifah; Mais, Rimi Gusliana
Journal of Governance Risk Management Compliance and Sustainability Vol. 6 No. 1 (2026): April Volume
Publisher : Center for Risk Management & Sustainability and RSF Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/jgrcs.v6i1.3502

Abstract

This study examines how Good Corporate Governance (GCG), macroeconomic conditions, and bank-specific characteristics influence the profitability of foreign exchange banks in Indonesia. Using a quantitative approach, the research analyzes secondary data from the annual financial statements of foreign exchange banks listed on the Indonesia Stock Exchange over the period 2014–2022. The study investigates the direct effects of GCG on profitability, the influence of macroeconomic factors on bank-specific characteristics and profitability, and the role of bank-specific characteristics in determining profitability. Data were analyzed using partial least squares with a resampling technique to test the significance of relationships. The results show that GCG contributes positively to overall bank financial performance; however, its direct effect on profitability is positive but not statistically significant. Macroeconomic conditions are found to positively affect bank-specific characteristics, while exerting a negative influence on profitability. In contrast, bank-specific characteristics—particularly bank size, total assets, and deposit growth—have a significant and positive impact on profitability. These findings suggest that strengthening governance practices alone is not sufficient to directly increase profitability. Banks also need to improve asset management and expand deposit bases to enhance financial performance. In addition, effective management of macroeconomic risks is essential to reduce their adverse effects on bank profitability. This study provides empirical insights into the interaction between governance, economic conditions, and internal bank factors in Indonesia’s banking sector.
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.
Co-Authors Abdul Kadir Abu Abu, Abdul Kadir Achmad Jaelani Achmad, Aisah Adie Tirtakusuma Aeniyatul Muhaqiyah Agita Prima Istiqorul Agus Prasetyo Agus Prasetyo Agustina, Mia Ai Fatimatuz Zahro Ainun Komala Indah Ainun Komala Indah Ainun Sella Aji Dedi Mulawarman Aldina, Nabiilah Alfitri Yani Alifiani, Tika Allicia Rahma Rizqi Allifia, Athaya Almurni, Siti Alya Nanda Natasya Anando Ridho Raschani Anggi Windu Safitri Ani Cahyadi Anisa Defi Julia Anisa Dwi Nurfajriah Anisya Dwi Fazriani Annisa Nurislami Annurria, Wanti Anselmus Rufus Kodu Apandi, Aden Apandi, Sukma Aprileny, Imelda Apriliasti, Tiftalief Sapta Aski Khoirunnisa Atika Maulida Aulia Fuad Rahman Ayu, Arsukma Bagas Pranata Mukti Banowati, Anggun Putri Baya, Hindar Burda, Agustian Chandra, Rama Chinta Nadia Dahlifah, Dahlifah Danar Nasuka Danny Syachreza Dea Maharani Dean Salomo Kumenaung Destiana, Aulia Destiana 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 Fachri, Muhammad Ridwan Fadlan Nuari Fadli, Andi Muh Dzul Faiz Mawla Sakamto Fajar Subekti Fajriana Ramadhanty Fajriati, Feti Fanisyah Maliki Faruqi, Faris Fathurrochman, Galih Fatikahsari, Inayah Fatiria, Mia Firman Hidayat Fitri Marlistiara Sutra Fransiska Aprilia Galih, Aufi Sekar Gatot Prabantoro Guvra, Hanifah Ellia Handoko Sakti, Sri Harimurti Wulandjani Harry Indradjit Soeharjono Hasan Hasan Hasanah, Alfiatul Hasddin, Hasddin Hastuti, Dian Dwi Hasugian, Hotbin Hayuningtyas, Roro Hendarto, Deny Tri Hendra, Lim Hendrawati Hendryadi Hendryadi Henny Rahayu Heri Heri, Heri Hibaturrachman, Muhammad Fakhri Hotbin Hasugian Hotmavica Natalia Hudi, Norman Alam Iman S. Suriawinata Iman Sofian Suriawinata Imelda Aprileny Indah, Ainun Komala Indriani, Azizah Defi Irani, Julia Irma Rezki Saputri Iswandi Jihan Alfadila Joko Bagio Santoso Juliono, Sigit Juniarti Karlena, Neni Kawung, Goerge M.V. Khairunisa, Nabila khusnul khotimah Kirioma, Rosalinda Komalasari, Nistianti Krisdayanti, Septhia Ayu Kuncoro, David Sri Kusnoto, Margi Astatanu Lestari Lestari Lini Palindri Liza Riskiani Putri Lovita, Erna Lubis, Mita Fatimah Maliki, Fanisyah Mardiani Mardiani MARJANI MARJANI, MARJANI Maserih Maserih Maulina, Azka Megayani Megayani Megayani, Megayani Merliyana Mido, Muhammad Sardy Sujadi Mirad, Mirad Misnawati Misnawati Muhammad Anhar muhammad fikri Muhammad Ikhsan 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 Najah, Dhea Sholiviwanda Nartin, Nartin Nasywa Muthia Nurazizah Nawasiah, Nana Nelli Novyarni Nia Agusetiani Nia Sulfiani Nuari, Fadlan Nuning Lufiani Nur Dimas Nur Miftahul Janah Nurafifah, Nurul Nurani, Nita Nursanita, Nursanita NURUL AZIZAH NURUL HIDAYAH Nuryasa Nuryasa Nuryati, Tutty Okta, Agatha Danar Kristia Panjaitan, Sanni Fia Defela Prabantoro , Gatot Pranggoro, Kukuh Preztika Ayu Ardheta Preztika Ayu Ardheta Prihatna, Nandang Priscila, Ega Purbojati, Nurrakhman Puteri Yudhita Widyawati Putri Maryam Rabbani, Fadhli Arr Rachmad Risqy Kurniawan Rahma Mutiarani Rahmat, Nur Rama, Muhammad Irfan Reventina Natalia Ridwan Maronrong Rifandi Fauji Pratama Ririn Widyastuti Wulaningsih Rizky Eka Hamidullah Roberto Josua F Hasibuan Roberto Josua Fermadius Hasibuan Rommel Togatorop Romsiyatul Afifah Rosita Wisda Roviah, Roviah Rumondang, Ester 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 Sarah, Naomi Christine Sari, Hastuti Indra Sari, Nurul Indah Shafa Ardhita Putri Sherly Alika Zefanya Silva Anggraini 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 Timothy Tanujaya Tuti Alawiyah Ulfa Wati Uun Sunarsih Viona Febriana Wahyudin Halim Wahyuni, Sinta Sri Wastuaji, Agung Winda Wulandari Winda Wulandari, Winda Wiwiek Rabiatul Adawiyah Wulandari, Amanda Wulansari, Siti Sarah Yaqin, Lilis Ainul Zainal Abidin Zainal Abidin Zainal Abidin