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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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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

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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
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.
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