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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 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
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Artificial Intelligence (AI) dalam Akuntansi: Peluang dan Tantangan untuk Profesi Akuntan Mais, Rimi Gusliana; Wulaningsih, Ririn Widyastuti; Oktasari, Erita; Setiawan, Desy Amaliati; Wulandari, Winda
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 8 No 1 (2025): Artikel Riset Januari 2025
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v8i1.1976

Abstract

Penelitian ini bertujuan untuk menganalisis dampak implementasi Artificial Intelligence (AI) dalam profesi akuntan yang telah membawa perubahan yang terlihat signifikan, dengan menawarkan peluang sekaligus tantangan. Penelitian ini menganalisis dampak AI terhadap profesi akuntan, dengan fokus pada bagaimana AI dapat meningkatkan efisiensi dalam tugas-tugas rutin seperti pencatatan data, pemrosesan, dan rekonsiliasi bank. Penelitian ini menggunakan pendekatan kualitatif, dengan teknik pengumpulan data melalui wawancara. Hasil penelitian menunjukkan bahwa kemampuan AI memungkinkan akuntan untuk mengalihkan fokus mereka ke aspek yang lebih strategis dalam peran mereka, termasuk analisis data yang lebih mendalam dan pengambilan keputusan yang lebih informatif. Selain itu, AI memberikan data yang lebih cepat dan akurat kepada akuntan, yang meningkatkan kualitas laporan keuangan dan manajemen risiko. Namun, adopsi AI ini juga menimbulkan kekhawatiran terkait potensi penggantian pekerjaan dan kebutuhan peningkatan keterampilan dikalangan akuntan agar dapat beradaptasi dengan perkembangan teknologi yang terus berkembang. Secara keseluruhan, penelitian ini menyoroti efek transformasional AI terhadap profesi akuntan. Oleh karena itu pentingnya beradaptasi dengan perubahan ini untuk memanfaatkan potensi AI secara maksimal dengan pengembangan ketrampilan akuntan dan penyesuaian kurikulum Pendidikan.
Ethnomethodological Insights into Hybrid Contract Practices in Islamic Accounting Annurria, Wanti; Dahlifah, Dahlifah; Mais, Rimi Gusliana
Economica: Jurnal Ekonomi Islam Vol. 13 No. 2 (2022)
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/economica.2022.13.2.14142

Abstract

This study aims to explore the implementation of Sharia accounting for hybrid contract financing at PT Bank Syariah Indonesia Tbk., where several contracts are not yet regulated under current Sharia Accounting Standards. The focus of this research is to identify how these hybrid contracts align with Sharia principles and the existing regulatory framework while assessing the practical challenges faced by Islamic financial institutions. The primary data sources include direct observations and in-depth interviews with informants, specifically employees of PT Bank Syariah Indonesia Tbk., who provide insights into the operationalization of Sharia accounting in practice. This research adopts a qualitative approach with an interpretive paradigm, utilizing the ethnomethodology method to conduct an in-depth analysis of indexicality, reflexivity, and accountability within the accounting processes. The findings reveal that the application of Sharia accounting in hybrid contract financing at PT Bank Syariah Indonesia Tbk. represents a form of innovation that consistently aligns with regulations, Sharia principles, and Sharia accounting standards. Despite the absence of comprehensive standards, the bank effectively adapts existing guidelines to manage these hybrid contracts realistically. To support the ongoing development of Islamic banking in Indonesia, it is imperative for regulators and standards boards to establish detailed rules and guidelines for Sharia accounting in hybrid contract financing, ensuring uniformity and transparency across the industry.
Determinan Minat Membayar Zakat Generasi Milenial Jawa Barat Melalui Platform Fintech Mais, Rimi Gusliana; Munir, Munir; Setiawan, Desy Amaliati; Aldina, Nabiilah
Jurnal Accounting Information System (AIMS) Vol. 8 No. 1 (2025)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v8i1.1165

Abstract

This study aims to determine and analyze the factors that influence the interest of the millennial generation in paying zakat online through the fintech platform. The sample used in this study was 108 respondents from the millennial generation who live or are domiciled in the West Java region. There are three independent variables used in this study, namely Income, Religiosity, and Accountability. While the dependent variable used is the interest of the millennial generation in paying zakat online. The sample selection method in this study uses a purposive sampling technique. This study uses a descriptive research method with a type of research using a quantitative approach, which is measured by the panel data regression method using the Statistical Product and Service Solution (SPSS) version 23. The results of this study indicate that income and accountability have a significant positive effect on the interest of the West Java millennial generation in paying zakat online through the fintech platform, while religiosity does not affect the interest of the West Java millennial generation in paying zakat online through the fintech platform.
Budget Analysis, Employee Competence and Classification of Standard Account Charts in Realizing Reliability Financial Statements Agus Prasetyo; Rimi Gusliana Mais
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 3 No 2 (2021)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v3i2.104

Abstract

This research aims to analyze whether the Budget, Employee Competency and Standard Account Chart Classification (BAS) can realize the reliability of the Ministry of Maritime and Fisheries Financial Statements.This research uses descriptive research with a qualitative approach, research using interview techniques from informants. The population of this study is the Ministry of Maritime Affairs and Fisheries with the study sample determined based on work units with the authority of positions that exist within the Ministry..The results showed that dominantly employee competence can realize the reliability of the financial statements of the Ministry of Maritime Affairs and Fisheries because by placing employee competencies adjusted to the job will maximize work results. The budget and BAS can be structured properly when the competencies of employees can be met.
Financial performance analysis of sharia banking with maqashid shariah index method Saiful Muchlis; Munir Munir; Rimi Gusliana Mais
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 3 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v4i3.669

Abstract

This study aims to determine the financial performance of Islamic banking using the Maqashid Shariah Index financial approach. This study uses a type of descriptive research with a quantitative approach. The population of this study is Islamic commercial banks in Indonesia operating from 2015 to 2020. The sample was determined based on the purposive sampling method, with a total sample of 10 Islamic commercial banks with six years of observation. Data was used in this study in the form of secondary data. The data collection technique uses the documentation method in the form of annual financial reports (annual reports) on the official website of each Islamic commercial bank. The results of the study prove that 1) Bank Muamalat Indonesia (BMI) ranks first in calculating the performance of the maqashid sharia index, and Bank BTPN Syariah (BTPNS) ranks lowest. 2) In general, Islamic banks in Indonesia have fulfilled the three objectives of sharia well, so in the future, this good achievement needs to be developed and improved. Management may be made to determine and implement a reasonable and also appropriate strategy, such as increasing the knowledge and capabilities of the company's human resources, optimizing capital, developing various financing products, and maintaining a spirit of cooperation between Islamic financial institutions with related customers
REVEALING THE ACCOUNTABILITY AND TRANSPARENCY OF FINANCIAL MANAGEMENT PUBLIC SECTOR ORGANIZATIONS IN IMPLEMENTING ISAK 35 Mais, Rimi Gusliana; Munir, Munir; Guvra, Hanifah Ellia; Wulaningsih, Ririn Widyastuti; Setiawan, Desy Amaliati
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 11, No 1 (2025): Vol 11, No. 1 (2025)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v11i1.10904

Abstract

ABSTRACTThis study aims to analyze the accountability and transparency of the financial management of the Istiqlal Mosque and the suitability of the financial report presentation format of the Istiqlal Mosque with the financial report presentation format in the Interpretation of Financial Accounting Standards (ISAK) 35. The research method used is qualitative with a descriptive research type. Data was collected through interviews with three informants responsible for the Istiqlal Mosque's financial management. The findings show that of the eight accountability indicators, only two have been successfully met: Evaluation Learning and Accountability. In addition, only five of the nine indicators, Timely, Clear, Accurate, Comparable, and Organizational Structure, have been met. The Istiqlal Mosque has not presented the standard financial report format of ISAK 35 in implementing Accountability and Transparency. This study is expected to significantly impact and increase the awareness of the daily management of the Istiqlal Mosque in maintaining the mandate of stakeholders and the community.ABSTRAKPenelitian ini bertujuan untuk menganalisis akuntabilitas dan transparansi pengelolaan keuangan Masjid Istiqlal dan kesesuaian format penyajian laporan keuangan Masjid Istiqlal dengan format penyajian laporan keuangan dalam Interpretasi Standar Akuntansi Keuangan (ISAK) 35. Metode penelitian yang digunakan adalah kualitatif dengan jenis penelitian deskriptif. Pengumpulan data dilakukan melalui wawancara kepada tiga informan yang bertanggung jawab terhadap pengelolaan keuangan Masjid Istiqlal. Hasil temuan menunjukkan bahwa dari delapan indikator akuntabilitas, hanya dua yang berhasil dipenuhi, yaitu Evaluasi Pembelajaran dan Akuntabilitas. Selain itu, hanya lima dari sembilan indikator yang terpenuhi, seperti Tepat Waktu, Jelas, Akurat, Dapat Dibandingkan dan Struktur Organisasi. Masjid Istiqlal belum menyajikan format laporan keuangan standar ISAK 35 dalam menerapkan Akuntabilitas dan Transparansi. Penelitian ini diharapkan memberikan dampak yang signifikan terhadap peningkatan kesadaran Pengurus Harian Masjid Istiqlal dalam menjaga amanah para pemangku kepentingan dan masyarakat.
TRANSFORMASI MANAJEMEN KEPATUHAN PAJAK MELALUI IMPLEMENTASI BALANCED SCORECARD DAN STRATEGY MAP: STUDI LITERATUR KUALITATIF Adie Tirtakusuma; Rimi Gusliana Mais
Juremi: Jurnal Riset Ekonomi Vol. 4 No. 6: Mei 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v4i6.10558

Abstract

Penelitian ini mengkaji implementasi Balanced Scorecard (BSC) dan Strategy Map sebagai instrumen strategis dalam transformasi manajemen kepatuhan pajak. Melalui studi literatur kualitatif yang sistematis, penelitian ini mengembangkan kerangka konseptual yang mengadaptasi empat perspektif BSC untuk konteks perpajakan: perspektif penerimaan dan kepatuhan, perspektif wajib pajak, perspektif proses administrasi perpajakan, dan perspektif kapabilitas organisasi. Strategy Map yang dihasilkan memvisualisasikan hubungan sebab-akibat antar sasaran strategis yang mendorong peningkatan kepatuhan pajak. Penelitian mengidentifikasi enam faktor kritis keberhasilan implementasi, antara lain komitmen kepemimpinan, kualitas data, dan alignment strategis. Hasil penelitian menunjukkan bahwa implementasi BSC dan Strategy Map berkontribusi pada pengambilan keputusan berbasis bukti dan alokasi sumber daya yang lebih efisien dalam manajemen kepatuhan pajak. Model adaptasi untuk konteks Indonesia yang menggabungkan pendekatan top-down dan bottom-up direkomendasikan untuk transformasi manajemen kepatuhan pajak yang lebih strategis. Penelitian ini menegaskan pentingnya transformasi paradigma dari pendekatan berbasis penegakan hukum menuju model kepatuhan kooperatif yang didukung oleh pengukuran kinerja komprehensif dan visualisasi strategi yang jelas untuk mencapai kepatuhan pajak yang berkelanjutan
ANALISA PENERAPAN ACTIVITY BASED COSTING DIBANDINGKAN DENGAN STANDAR COSTING DALAM PENYUSUNAN ANGGARAN BIAYA KAMAR RAWAT INAP PADA RUMAH SAKIT XYZ Sukamto, Sukamto; Rimi Gusliana Mais
Juremi: Jurnal Riset Ekonomi Vol. 5 No. 1: Juli 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v5i1.10700

Abstract

This study discusses the problems in preparing the budget for inpatient room costs at XYZ Hospital, which currently still uses standard costing in its calculations. By using the standard costing method, the calculation of the budget is considered to use the same allocation for all inpatient classes, even though each inpatient class has different specifications. This calculation causes the preparation of the budget to be biased and less precise. Because of this condition, the researcher tried to use activity based costing in preparing the budget for inpatient rooms. The purpose of this study is to provide an overview of the benefits of implementing activity based costing in preparing the budget for inpatient rooms. This study uses a qualitative method, using data obtained from XYZ Hospital, analysis and observation and interviews
Studi Kualitatif Mengenai Pengetahuan Perpajakan dan Kepatuhan Wajib Pajak Pengusaha E-Commerce Jihan Alfadila; Hotmavica Natalia; Iswandi; Rimi Gusliana Mais; Uun Sunarsih
Journal of Economics and Business Aseanomics Vol. 9 No. 1 (2024): JANUARI-JUNI 2024
Publisher : Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jeba.v9i1.5564

Abstract

This research aims to determine the perceptions of e-commerce entrepreneurs regarding tax obligations. This research uses qualitative methods with an interpretive paradigm in order to explain social world phenomena from the perspective of e-commerce entrepreneurs. The research subjects are e-commerce entrepreneurs with gross turnover of between IDR 500 million and IDR 4.8 billion per year. The results of this research indicate that business actors are aware of taxes but do not have sufficient understanding to fulfill their tax obligations, so they tend to prefer to hand it over to employees who have a tax background. Three participants met all the criteria for compliant taxpayers. The other two participants did not carry out most of their tax obligations, which will result in tax arrears in the future.
The impact of stakeholder pressure on sustainability reporting Ardheta, Preztika Ayu; Mustika, Maya; Mais, Rimi Gusliana; Safitri, Adelia
Jurnal Akuntansi dan Manajemen Vol. 22 No. 1 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v22i1.33

Abstract

This study examines the impact of stakeholder pressure on sustainability reporting disclosure, focusing on three types of pressure: consumer pressure, employee pressure, and environmental pressure. The research objects are companies participating in ASSRAT from 2019 to 2022 and listed on the Indonesia Stock Exchange. This quantitative study employs a purposive sampling technique, resulting in a sample of 28 companies. The data used are secondary data obtained from the company’s official websites or the Indonesia Stock Exchange in the form of sustainability reports. Data analysis was conducted using multiple linear regression with the assistance of the EViews 10 software. The results indicate that consumer and employee pressure does not significantly affect sustainability reporting disclosure, while environmental pressure has a positive effect. Stakeholders tend to pressure companies to ensure their needs and objectives are addressed. Companies should remain transparent, particularly in economic, environmental, and social aspects. By disclosing comprehensive information in the sustainability report, companies demonstrate their commitment to transparency and maintaining strong relationships with stakeholders.
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 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 Damayanti, Defi 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 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 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