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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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Implementasi Sak Entitas Privat Dalam Penyusunan Laporan Keuangan Yang Mendukung Keberlanjutan Bisnis Pada BPR Bank Daerah Gianyar Destriana M Tampubolon; Elfrida Yoyanita Juita; Erik Ricardo; Allicia Rahma Rizqi; Rimi Gusliana Mais
Indonesian Journal of Economics Management and Accounting Vol. 2 No. 12 (2025): IJEMA - Desember 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

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Abstract

Penerapan Standar Akuntansi Keuangan Entitas Privat (SAK EP) memiliki peran penting bagi entitas tanpa akuntabilitas publik signifikan, termasuk BPR sebagai lembaga keuangan daerah yang membutuhkan laporan keuangan yang andal, relevan, dan dapat dibandingkan. Penelitian ini bertujuan untuk menganalisis implementasi SAK Entitas Privat dalam penyusunan laporan keuangan PT BPR Bank Daerah Gianyar serta implikasinya terhadap keberlanjutan bisnis.. Pendekatan kualitatif deskriptif digunakan melalui analisis laporan posisi keuangan, laporan laba rugi dan penghasilan komprehensif lain, laporan arus kas, laporan perubahan ekuitas, serta pengungkapan yang tersedia. Hasil penelitian menunjukkan bahwa BPR Gianyar telah menerapkan sebagian besar ketentuan SAK EP, terutama pada aspek pengakuan pendapatan berbasis akrual, pengukuran aset menggunakan model biaya, serta penyajian struktur laporan yang sesuai standar. Namun, beberapa elemen pengungkapan seperti kebijakan akuntansi tertentu, estimasi signifikan, dan rincian catatan atas laporan keuangan belum sepenuhnya disajikan secara komprehensif. Secara keseluruhan, implementasi SAK EP pada BPR Gianyar telah meningkatkan transparansi dan kualitas informasi keuangan, meskipun masih diperlukan perbaikan pada aspek pengungkapan agar pelaporan memenuhi karakteristik kualitatif secara optimal
Analisis Penerapan PSAK 201 Pada Laporan Keuangan Perusahaan Otomotif Yang Terdaftar Di BEI Tahun 2024 Rosita Wisda; Atika Maulida; Danar Nasuka; Rimi Gusliana Mais
Indonesian Journal of Economics Management and Accounting Vol. 3 No. 1 (2026): IJEMA - Januari 2026
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

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Abstract

Penelitian ini bertujuan untuk menganalisis penerapan PSAK 201 pada Laporan Keuangan Perusahaan Otomotif yang terdaftar di BEI Tahun 2024. Penelitian menggunakan metode kualitatif deskriptif. Jenis data yang digunakan adalah data sekunder berupa dokumen atau sumber-sumber tertulis. Pengumpulan data yang digunakan dalam penelitian ini adalah teknik dokumentasi. Hasil penelitian menunjukkan perusahaan otomotif yang terdaftar di Bursa Efek Indonesia (BEI) belum sepenuhnya menerapkan Pernyataan Standar Akuntansi Keuangan No. 201 (PSAK 201) pada tahun 2024 dalam penyajian laporan keuangan tetapi hanya pada unsur-unsur penyusun laporan keuangan. Namun faktor-faktor tersebut tetap perlu diperhatikan. Untuk penyajian informasi judul dan karakteristik dalam penyajian laporan keuangan seluruh perusahaan otomotif yang terdaftar di Bursa Efek Indonesia (BEI) semua sudah mencakup seperti yang terdapat dalam PSAK 201
Analisis PSAK 210 : Peristiwa Setelah Periode Pelaporan atas Dampak Isu Boikot Global terhadap PT Unilever Indonesia Tbk Tahun 2024 Liza Riskiani Putri; Silva Anggraini; Nur Dimas; Fajar Subekti; Rimi Gusliana Mais
Indonesian Journal of Economics Management and Accounting Vol. 3 No. 1 (2026): IJEMA - Januari 2026
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

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Abstract

This study aims to analyze the application of Statement of Financial Accounting Standards (PSAK) 210 Events After the Reporting Period to the case of a global boycott that impacted PT Unilever Indonesia Tbk in 2024, in response to the geopolitical conflict that occurred at the end of 2023. This phenomenon had a significant reputational and social impact, although it did not directly affect the financial position as of December 31, 2023. This study uses a descriptive-quantitative approach with a documentary analysis method of Unilever Indonesia's financial statements and sustainability reports for the 2023–2024 fiscal year. The analysis results show that the global boycott is categorized as a non-adjusting event, as it occurred after the reporting date and did not provide additional evidence regarding pre-existing conditions. However, this event is material in social and reputational terms, so it needs to be disclosed in the Notes to the Financial Statements (CALK) in accordance with the provisions of PSAK 210 and Auditing Standards (SA) 560. The 9% decline in net sales and 29.8% decline in net profit in 2024 indicate that reputational impact has an effect on the company's financial performance. This study emphasizes the importance of integrating financial reporting and sustainability (ESG disclosure) in strengthening corporate transparency and social accountability. These findings have implications for auditors, regulators, and management to broaden their understanding of the materiality of non-financial social events as part of subsequent events disclosure.
Apakah Kecerdasan Emosional, Intelektual, Spiritual Berpengaruh Terhadap Tingkat Pemahaman Akuntansi Mahasiswa Jurusan Akuntansi? Rimi Gusliana Mais; Sri Handoko Sakti; Tutty Nuryati; Thoriqoh Salsabila
JRAK: Journal of Accounting Research and Computerized Accounting Vol 15 No 1 (2024): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v15i1.7937

Abstract

This research aims to examine the influence of emotional intelligence, intellectual intelligence, and spiritual intelligence on the level of understanding of accounting among several classes of students majoring in Accounting at private campuses in the East Jakarta area. This type of research is quantitative. The data collection technique uses a survey method using a questionnaire via Google Forms. The total sample obtained was 284 students as respondents. The criteria used in this research were accounting study program students class 2018-2022. Based on the discussion of research results, it shows that partially the emotional intelligence variable has no effect on the level of accounting understanding, while intellectual intelligence and spiritual intelligence have a positive and significant effect on the level of accounting understanding. The results of this research provide an implication for every teacher to pay attention to students' emotional intelligence so that they do not feel bored and fed up quickly in studying accounting and are lazy to try again if they fail in accounting courses. This means that if a student often feels quickly bored, fed up and does not want to try to learn from failures that occur, it is certain that the student's understanding of accounting lessons will not develop.
Beyond Compliance: Internal Control Systems and Public Financial Accountability in Salatiga City Governance Juniarti; Rimi Gusliana Mais
Economics and Business Journal (ECBIS) Vol. 4 No. 4 (2026): May
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i4.363

Abstract

This study explores how the Salatiga City Government operationalizes principles of good governance and implements the Government Internal Control System (GICS), as reflected in the 2024 Local Government Financial Report– LKPD. The research also assesses how these mechanisms contribute to achieving Sustainable Development Goal (SDG) 16. Employing a descriptive qualitative approach, this study analyzes secondary data 2024 LKPD, performance accountability reports, and related internal control evaluations. This is complemented by triangulated insights from interviews with key government personnel. The findings reveal that Salatiga City has embedded core governance principles-transparency, accountability, and participatory engagement-within its financial reporting processes. The city's internal control system has reached Maturity Level 3 (Defined), indicating that control mechanisms are well-documented, institutionalized, and consistently applied. The use of digital reporting tools and community-based oversight further supports a culture of openness and accountability. The case of Salatiga City provides actionable insights for other local governments seeking to enhance financial governance. These practices directly support Indonesia's commitment to SDG 16, by fostering public trust and institutional integrity. This study adds to the emerging literature by integrating GICS analysis with local-level governance outcomes, not only to meet compliance standards but also to advance broader, effective, accountable, and inclusive development goals.
Implementasi Digitalisasi Sistem Informasi Akuntansi Berbasis PSAK 14 Persediaan dalam Meningkatkan Efektivitas Operasional Perusahaan Distribusi Fastener PT Multi Teknik Indonesia Viona Febriana; Alfitri Yani; Rimi Gusliana Mais
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 3 No. 2 (2026): Mei: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v3i2.2282

Abstract

This study examines the implementation of digitalization of accounting information systems based on PSAK 202 Inventory in improving operational effectiveness at PT Multi Teknik Indonesia, a fastener distribution company. The objective of this research is to analyze how the implementation of an integrated digital accounting information system influences inventory management and operational efficiency. This study uses a qualitative descriptive approach with data collected through observation, interviews, and documentation. The results show that the implementation of a digital accounting information system integrated with inventory management software and barcode technology significantly improves the accuracy, speed, and reliability of inventory recording. The system enables real-time monitoring of stock levels and automatically records inventory transactions, reducing human errors and delays in reporting. Furthermore, the application of PSAK 202 ensures that inventory is measured based on acquisition cost and systematically recorded, improving the transparency and reliability of financial information. The findings also indicate that digitalization enhances coordination among departments, accelerates decision-making processes, and improves customer service quality through accurate stock availability information. However, several challenges were identified, including limited human resource competence, system disruptions, and high implementation costs. Overall, the study concludes that digital transformation of accounting information systems based on PSAK 202 significantly improves operational effectiveness in fastener distribution companies.
Bank Profitability Level Based on Good Corporate Governance, Macroeconomics, and Specific Banks in Foreign Exchange Banks in Indonesia Hasddin Hasddin; Muhammad Sardy Sujadi Mido; Melati Melati; Misnawati Misnawati; Muhammad Irfan Rama; Andi Muh Dzul Fadli; Nartin Nartin; Mirad Mirad; Marjani Marjani; Dahlifah Dahlifah; Rimi Gusliana Mais
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.
Pemberdayaan Ibu Rumah Tangga melalui Smart Family Finance Syariah untuk Memperkuat Ketahanan Ekonomi Keluarga Juniarti; Lina Noersanti; Helda Rahmi Sina; Ali Akhmadi; Rimi Gusliana Mais
Jurnal Pengabdian Kepada Masyarakat 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/jpkm.v2i2.1752

Abstract

Ketahanan ekonomi keluarga dipengaruhi oleh kemampuan mengelola keuangan, mengembangkan usaha produktif, dan menerapkan prinsip-prinsip keuangan syariah. Namun, sebagian besar ibu rumah tangga masih menghadapi keterbatasan pada ketiga aspek tersebut sehingga diperlukan model pemberdayaan yang bersifat terpadu. Kegiatan Pengabdian kepada Masyarakat ini bertujuan meningkatkan kapasitas ibu rumah tangga melalui model Smart Family Finance Syariah berbasis Trio Edukasi yang mengintegrasikan literasi keuangan keluarga, penguatan kewirausahaan, dan edukasi keuangan syariah. Kegiatan dilaksanakan menggunakan pendekatan Participatory Action Research (PAR) terhadap 30 ibu rumah tangga di RT 07/RW 003 Rawamangun Tegalan, Kecamatan Pulo Gadung, Jakarta Timur, dengan metode Lecture–Demonstration–Discussion (LDD) yang dipadukan dengan prinsip andragogi dan experiential learning. Evaluasi dilakukan menggunakan desain one-group pre-test–post-test melalui observasi, wawancara, dokumentasi, serta pengukuran hasil belajar peserta. Hasil kegiatan menunjukkan tingkat partisipasi peserta mencapai 93,3%. Rata-rata skor literasi keuangan meningkat dari 52,3 menjadi 87,6, kewirausahaan dari 41,5 menjadi 78,9, dan literasi keuangan syariah dari 48,7 menjadi 85,2. Sebanyak 85,7% peserta mampu menyusun anggaran rumah tangga, 67,9% mampu menghitung harga pokok produksi, 64,3% menunjukkan kesiapan memulai usaha, serta 82,1% memahami larangan riba dan 78,6% memahami kewajiban zakat. Kebaruan kegiatan ini adalah pengembangan Smart Family Finance Syariah (SFFS Model) yang mengintegrasikan literasi keuangan, kewirausahaan, dan etika keuangan syariah dalam satu model pemberdayaan. Model ini terbukti efektif meningkatkan kompetensi dan perilaku finansial peserta serta berpotensi direplikasi sebagai strategi penguatan ketahanan ekonomi keluarga pada komunitas masyarakat dengan karakteristik serupa.
Peran Etika Profesi dalam Pembentukan Budaya Organisasi di PT. Bank Syariah Indonesia Tbk Neni Karlena; Alfiatul Hasanah; Rimi Gusliana Mais
Madani: Jurnal Ilmiah Multidisiplin Vol 4, No 1 (2026): February 2026
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18310927

Abstract

This study aims to analyze the role of professional ethics in shaping organizational culture at PT Bank Syariah Indonesia Tbk and its influence on employee performance. Professional ethics function as behavioral guidelines that regulate integrity, responsibility, competence, and employees’ moral standards, thereby influencing work patterns and the values that develop within the organization. This study employs a qualitative approach using a literature review (library research) method, drawing on scholarly journals, books, and official reports relevant to professional ethics, organizational culture, and work behavior at PT Bank Syariah Indonesia Tbk. The findings indicate that the work environment, organizational culture, and Islamic work ethics play an important role in supporting the performance of Bank Syariah Indonesia employees. These findings are supported by interview and observational results, which indicate a relationship between these three aspects and improvements in employee work quality. The implications of this study emphasize that PT Bank Syariah Indonesia Tbk needs to strengthen its systems of education, supervision, and enforcement of the code of ethics in order to create a healthy, professional, and sustainable organizational culture.
ANALISIS PENERAPAN SAK ETAP DALAM PENYUSUNAN LAPORAN KEUANGAN PADA PT UTAMA RADAR CAHAYA TBK Naomi Christine Sarah; Anggun Putri Banowati; Nita Nurani; Tika Alifiani; Rimi Gusliana Mais
PUBLIKASI RISETMAHASISWA AKUNTANSI Vol 6 No 1 (2025): Publikasi Riset Mahasiswa Akuntansi (PRIMA)
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/prima.v6i1.10118

Abstract

Penelitian ini dilakukan bertujuan untuk menganalisis penerapan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) pada PT Utama Radar Cahaya Tbk dalam menyusunan laporan keuangan. Laporan keuangan merupakan laporan yang berisi informasi penting yang menggambarkan kondisi keuangan dan operasional perusahaan, serta menjadi alat untuk mengevaluasi kinerja perusahaan. SAK ETAP yang berlaku untuk entitas tanpa akuntabilitas publik, memberikan pedoman akuntansi yang lebih sederhana jka dibandingkan dengan PSAK dan bertujuan untuk meningkatkan transparansi, efisiensi biaya, dan memudahkan akses pembiayaan. Penelitian ini dilakukan menggunakan metode deskriptif kuantitatif dengan pengumpulan data melalui dokumentasi dan kajian pustaka, serta analisis terhadap laporan keuangan PT Utama Radar Cahaya Tbk yang diperoleh dari situs IDX dan situs resmi perusahaan. Hasil penelitian menunjukkan bahwa penerapan SAK ETAP oleh perusahaan ini sudah sesuai dengan prinsip-prinsip penyusunan laporan keuangan yang transparan, relevan, dan dapat dibandingkan. Namun penelitian ini juga menemukan beberapa area yang masih perlu perbaikan untuk meningkatkan kepatuhan terhadap standar yang berlaku. Penelitian ini diharapkn dapat memberi tambahan wawasan terkait efektivitas penerapan SAK ETAP dan kontribusinya terhadap peningkatan akuntabilitas dan transparansi laporan keuangan perusahaan.
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