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Analisis Hubungan Penerapan Environmental, Social, and Governance (ESG) Reporting dengan Profitabilitas Perusahaan (Studi Empiris pada Perusahaan Sektor Energi yang terdaftar di BEI Periode 2021-2023) Mulya, Melati; Wahyudi, Ilham; Olimsar, Fredy
Innovative: Journal Of Social Science Research Vol. 5 No. 3 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i3.19750

Abstract

Penelitian ini bertujuan untuk menganalisis hubungan antara penerapan Environmental, Social, and Governance (ESG) reporting dengan profitabilitas perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2021–2023. Latar belakang dari penelitian ini didasarkan pada meningkatnya kebutuhan akan transformasi energi global serta tekanan terhadap perusahaan untuk mengadopsi praktik bisnis berkelanjutan yang tercermin dalam pelaporan ESG. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang dianalisis dengan metode regresi data panel. Profitabilitas diukur menggunakan Return on Assets (ROA), sedangkan pelaporan ESG dianalisis secara terpisah melalui tiga aspek utama: lingkungan, sosial, dan tata kelola. Hasil penelitian menunjukkan bahwa secara simultan, penerapan ESG reporting memiliki hubungan positif dan signifikan terhadap profitabilitas. Secara parsial, aspek lingkungan dan tata kelola memiliki pengaruh yang signifikan terhadap profitabilitas, sedangkan aspek sosial tidak menunjukkan pengaruh signifikan. Temuan ini menegaskan bahwa pelaporan keberlanjutan sangat penting untuk meningkatkan kinerja keuangan perusahaan sektor energi di tengah tantangan transisi menuju ekonomi hijau. Penelitian ini membantu dalam pengembangan strategi keberlanjutan perusahaan serta menjadi pedoman bagi pembuat kebijakan dan investor. Kata Kunci: ESG Reporting, Profitabilitas, Sektor Energi, Bursa Efek Indonesia.
Pengaruh Mekanisme Good Corporate Governance Terhadap Financial Distress pada Sektor Consumer Cyclicals yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023 Zuhairoh, Zulva; Wahyudi, Ilham; Jumaili, Salman
Innovative: Journal Of Social Science Research Vol. 5 No. 3 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i3.19772

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh mekanisme good corporate governance terhadap financial distress pada perusahaan sektor consumer cyclicals yang terdaftar di Bursa Efek Indonesia periode 2021–2023. Latar belakang penelitian ini didasari oleh banyaknya perusahaan sektor consumer cyclicals di Indonesia menghadapi risiko financial distress akibat dinamika ekonomi dan persaingan yang ketat. Oleh karena itu, penerapan mekanisme Good Corporate Governance (GCG) menjadi krusial untuk memastikan pengelolaan perusahaan yang sehat dan mencegah potensi financial distress. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang dianalisis dengan metode analisis regresi logistik. Hasil penelitian menunjukkan bahwa secara parsial kepemilikan manajerial berpengaruh signifikan terhadap financial distress. Sedangkan dewan komisaris, dewan direksi, komite audit dan kepemilikan institusional tidak berpengaruh signifikan terhadap financial distress. Temuan ini menegaskan bahwa penerapan GCG merupakan langkah penting dalam menjaga kestabilan keuangan dan keberlangsungan perusahaan. Tata kelola yang baik mencerminkan komitmen terhadap transparansi, akuntabilitas, dan manajemen yang bertanggung jawab. Kata Kunci: Bursa Efek Indonesia, Financial Distress, Mekanisme GCG, Sektor Consumer Cyclicals.
Towards inclusive green growth: a holistic analysis of sustainable development goals in the agritourism sector of Jambi Province Junaidi, Junaidi; Zulgani, Zulgani; Wahyudi, Ilham; Zevaya, Faradina
Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Vol. 12 No. 2 (2024): Jurnal Perspektif Pembiayaan dan Pembangunan Daerah
Publisher : Program Magister Ilmu Ekonomi Pascasarjana Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/ppd.v12i2.29273

Abstract

This research aims to measure the extent of inclusive green growth in Jambi Province by considering the components of the Inclusive Green Growth Index that contribute to the potential of agrotourism and sustainable growth. It seeks to identify and analyze tourism potentials that can be leveraged to support inclusive green growth in various districts of Jambi Province. Additionally, the study aims to formulate strategies applicable to tourism villages in Jambi Province to realize agrotourism areas focused on improving the well-being of communities and the environment. This research employs both quantitative and descriptive qualitative methodologies. Data sources include primary and secondary data collected through interviews, observations, literature studies, and documentation. Informants were selected using purposive sampling, covering three regencies in Jambi Province: mountainous areas in Merangin Regency, non-mountainous and non-marine areas in Muaro Jambi Regency, and marine areas in Tanjung Jabung Timur Regency. The results indicate that Jambi Province has not yet achieved green inclusivity, with an Inclusive Green Growth Index value of 3.191. The study identifies several sample areas with green development potential, including Rantau Kermas Village in Merangin Regency, Tangkit Baru Village in Muaro Jambi Regency, and Kuala Simbur Village in Tanjung Jabung Timur Regency. Key findings include the green potential of tourism and plantations, dance arts, micro-hydropower plants (PLTMH), electricity, awards, funding, fishermen, locations, culinary, mangrove forests, customary forests, and marine products. Strategies to realize agrotourism areas based on improving community well-being and the environment include strengthening organizations, enhancing the quality of human resources, developing infrastructure, funding programs, applying customary law sustainability, offering tour packages, forming customary forest management groups, conducting research and development, implementing disaster mitigation measures, promoting tourism, and initiating the adopt-a-tree program.
The Fraud Hexagon Model and Corporate Governance Moderation in the Investigation of Financial Statement Fraud Enggar Diah Puspa Arum; Wahyudi, Ilham
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 2 (2024): Dinasti International Journal of Economics, Finance & Accounting (May - June 20
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i2.2547

Abstract

Financial statement fraud is fraud committed by management in the form of misstatements of financial information that can harm other parties for personal or certain group interests. In recent years, the theory of financial statement fraud has developed, starting with the triangle, diamond, pentagon, and finally hexagon theories. The hexagon theory is a development of the previous theory with the components of stimulus, capability, collusion, opportunity, rationalization, and ego. The effect of the Hexagon Theory component on financial statement fraud is investigated in this study, with corporate governance serving as a moderating variable. This quantitative research was developed by observing 235 sets of data obtained from annual reports of public companies in the property and real estate sectors listed on the Indonesia Stock Exchange for the 2016–2020 period and analyzing them using a panel data regression model processed with the EViews program. The results of the study prove that only the stimulus component, as measured by financial targets, and external pressure affect financial statement fraud. Furthermore, corporate governance has been shown to moderate the relationship between financial statement fraud and stimulus, opportunity, rationalization, and ego.
Implementasi Penggunaan Metode At-Tartil dalam Pembelajaran BTQ di MI Thoriqussalam Wahyudi, Ilham; Salahuddin, Rahmad
Jurnal Ilmiah Universitas Batanghari Jambi Vol 24, No 2 (2024): Juli
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v24i2.5014

Abstract

The implementation of learning to read and write the Quran can be maximized with the support of competent teachers, adequate facilities, and effective methods. The At-Tartil method is considered suitable for enhancing students' abilities in reading and writing the Quran. The aim of this research is to understand the implementation in terms of planning, execution, and evaluation regarding the application of the At-Tartil method in Quranic learning at MI Thoriqussalam. This qualitative study utilizes observational and interview data, which are then analyzed descriptively. The findings of this research indicate that overcoming difficulties in reading the Quran for students at MIThariqussalam is designed and discussed collaboratively. The application of the At-Tartil method to address the challenges in reading the Quran by students at MI Thariqussalam is carried out through a modular system. The evaluation of the results of implementing the At-Tartil method to overcome difficulties in reading the Quran at MI Thariqussalam is conducted as a form of assessment. This evaluation aims to improve the students' Quran reading abilities and provides data as the basis for revising the At-Tartil method at the end of each year.Evaluation of the At-Tartil method at MI Thariqussalam generally involves oral tests as a form of assessment. Despite this, the At-Tartil method is considered to have been implemented effectively, with its main advantage lying in the simplicity of the language used in the materials delivered by instructors and learned by students.
Peran Strategis Modal Ventura Syariah dalam Mempercepat Pertumbuhan Startup dalam Lanskap Ekonomi Digital Ichfan, Hoirul; Wahyudi, Ilham
Moderasi : Journal of Islamic Studies Vol. 4 No. 2 (2024): Desember
Publisher : Lajnah Ta'lif wan Nasyr Nahdlatul Ulama (LTN-NU) Kabupaten Probolinggo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/moderasi.v4i2.129

Abstract

The development of the digital economy has created new opportunities for the emergence of technology- and innovation-based startups. However, limited access to financing is a major challenge to the growth and sustainability of startups, especially in the early stages. Sharia venture capital offers a strategic solution by providing high-risk financing coupled with managerial support, network access, and business mentoring. This article aims to analyze the strategic role of Sharia venture capital in accelerating startup growth in the digital economy landscape, reviewing its contribution to growth, challenges faced, and future prospects. The method used is a literature review with a qualitative-descriptive approach. The results of the study indicate that Sharia venture capital serves not only as a source of funding but also as a catalyst for innovation and a business accelerator. However, challenges such as unequal access, high risk, and incomplete regulations remain obstacles to optimizing the role of Sharia venture capital in Indonesia. Therefore, collaboration between the government, industry players, and financial institutions is key to creating a healthy and sustainable startup financing ecosystem
Interactive Multimedia for Pancasila Education: Development and Feasibility Study in Primary Education Wahyudi, Ilham; Kawuryan, Sekar Purbarini
Edunesia : Jurnal Ilmiah Pendidikan Vol. 6 No. 3 (2025)
Publisher : Research, Training and Philanthropy Institution Natural Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51276/edu.v6i3.1408

Abstract

This study aims to develop interactive multimedia products suitable for educational use. The research method used is Research and Development (R&D) through ten stages, namely: (1) preliminary study; (2) planning; (3) initial product development; (4) initial field trial at SD Negeri Demangan with nine research subjects; (5) product revision; (6) main field trial at SD Negeri Giwangan with eighteen subjects; (7) product revision; (8) operational field trial at SD Negeri Jetisharjo with twenty-six subjects; (9) final revision; and (10) dissemination. The study results indicate that the interactive multimedia developed to enhance understanding of concepts and characters in Pancasila Education learning for grade 4 elementary schools is deemed suitable for use. The validation results from media and material experts place the product in the "very suitable" category. In the initial field trial, teachers gave the response "very suitable," while students gave the assessment "suitable." Furthermore, teachers and students assigned assessments to the "very suitable" category in both the main field trial and the operational field test. These findings indicate that the interactive multimedia effectively supports the Pancasila Education learning process and demonstrates the importance of integrating technology in modern classroom practices in elementary schools.
The Implementation Of Strategic Planning In Improving Education Quality: Swot Analysis As A Key Instrument Yusuf, Syahril; Wahyudi, Ilham; Adriyana, Mainur; Syaifuddin, Muhammad
Ar-Rosikhun: Jurnal Manajemen Pendidikan Islam ARJMPI Vol 4, No 3, August 2025
Publisher : Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/rosikhun.v4i3.38178

Abstract

This study aims to examine and find out the implementation of strategic planning in improving the quality of education at UPT SDN 032 Kualu and to examine and find out the supporting and inhibiting factors for the implementation of strategic planning in improving the quality of education at UPT SDN 032 Kualu. This research uses a qualitative approach, as an effort to provide answers to the problems that have been described, because it uses a descriptive analysis approach using data collection techniques through observation, interviews and documentation. With data analysis techniques, namely: data reduction, data presentation, conclusion drawn, and data tringulation. The results of the study can be concluded that: (1) The implementation of strategic planning in improving the quality of education at UPT SDN 032 Kualu has been implemented, the use of strategic plans in improving quality is very helpful, with a plan prepared with strategic decisions is certainly able to facilitate the implementation of school quality improvement,   with the use of environmental SWOT analysis which is part of the strategic plan can help by looking at strengths,  friendliness, opportunities and threats owned by schools and that schools will face in the future. (2) Supporting factors, the role of the school principal, good cooperation, quality human resources, regular evaluation, having guidelines in carrying out activities to improve the quality of education. Inhibiting factors, inadequate programs, facilities and infrastructure, gaps between school curriculum and government policies, and lack of creativity of teachers make it difficult to understand technological developments.
PENDIDIKAN DI MASA KHALIFAH UMAR BIN KHATTAB (13-12 H/634 M-644 M) Wahyudi, Ilham; Sindo, Pabio; Roza , Ellya
Nazharat: Jurnal Kebudayaan Vol. 32 No. 2 (2025): NAZHARAT: Jurnal Kebudayaan
Publisher : Fakultas Adab dan Humaniora UIN Sulthan Thaha Saifuddin Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/nazharat.v32i2.163

Abstract

Penulis mengatakan bahwa Al-Qur'an dan Sunnah adalah kitab terbaik tentang Nabi Muhammad (saw), dan bahwa Nabi Muhammad (saw) adalah satu-satunya yang memiliki otoritas untuk menghakimi di antara dua agama. Pesan Nabi Muhammad saw. kepada kaum Muslimin: “Janganlah kalian takut kepada manusia, karena merekalah yang paling membutuhkan pertolongan dan bimbingan Allah. Tulisan ini menganalisis sistem pendidikan yang diterapkan oleh Khalifah Umar Bin Khattab dan berbagai situasi yang melatarbelakangi sistem pendidikan yang berlaku pada saat itu. Tulisan ini merupakan analisis komprehensif mengenai sistem pendidikan yang diterapkan oleh Khalifah Umar bin Khattab dan berbagai keadaan yang melatarbelakangi sistem pendidikan yang berlaku pada saat itu. Pada masa Khalifah Umar bin Khattab radhiyallahu 'anhu, perkembangan Islam sangat pesat, yang kemudian dilanjutkan oleh Khalifah Usman bin Affan radhiyallahu 'anhu. Namun, sejumlah perubahan mendasar terjadi, terutama yang berkaitan dengan kebijakan dan metode pendidikan yang diterapkan. Penelitian ini mengkaji dan mengeksplorasi gagasan Khalifah Umar Bin Khattab dalam bidang Pendidikan Islam. Umar bin Khattab dikenal dengan kepemimpinannya yang sangat menarik, karena ia menjalankan hak dan tanggung jawabnya, pandangannya terhadap bawahannya penuh kasih sayang dan kebaikan, dan ia adalah seorang komunikator yang aktif (Active Comukation). Sikap ini adalah semangat dan harus menjadi denyut nadi seorang pemimpin yang baik. Penulis mencoba untuk memperjelas pemikiran dalam pengembangan pendidikan Islam pada masa kepemimpinan Khalifah Umar bin Hattab sebagai Khalifah kedua. Metodologi penelitian ini menggunakan pendekatan penelitian kepustakaan yang bersifat deskriptif kualitatif.
Pengaruh Kompetensi Sumber Daya Manusia, Pemanfaatan Teknologi Informasi dan Efektivitas Sistem Informasi Akuntansi terhadap Kualitas Laporan Keuangan pada Pemerintah Kabupaten Tebo Putri, Shelsa Moertiriany; Afrizal, Afrizal; Wahyudi, Ilham
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 3 (2025): Desember 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i3.1169

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Kompetensi Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, dan Efektivitas Sistem Informasi Akuntansi terhadap Kualitas Laporan Keuangan pada Pemerintah Kabupaten Tebo. Kerangka teori penelitian didasarkan pada Resource-Based View (RBV) yang menekankan pentingnya optimalisasi sumber daya internal organisasi, serta model keberhasilan sistem informasi DeLone & McLean sebagai landasan dalam menilai efektivitas sistem informasi akuntansi. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei melalui penyebaran kuesioner kepada 125 responden yang merupakan pegawai pengelola keuangan pada Organisasi Perangkat Daerah (OPD) Kabupaten Tebo. Teknik analisis data yang digunakan adalah regresi linear berganda untuk menguji pengaruh masing-masing variabel independen terhadap variabel dependen. Hasil penelitian menunjukkan bahwa secara simultan Kompetensi SDM, Pemanfaatan Teknologi Informasi, dan Efektivitas Sistem Informasi Akuntansi berpengaruh signifikan terhadap Kualitas Laporan Keuangan. Namun secara parsial, hanya Efektivitas Sistem Informasi Akuntansi yang berpengaruh positif dan signifikan, sedangkan Kompetensi SDM dan Pemanfaatan Teknologi Informasi tidak berpengaruh signifikan. Temuan ini menunjukkan bahwa efektivitas sistem informasi akuntansi merupakan faktor utama dalam meningkatkan kualitas laporan keuangan pemerintah daerah.   This study examines the influence of Human Resource Competence, Information Technology Utilization, and the Effectiveness of Accounting Information Systems on the Quality of Financial Reports within the Tebo Regency Government. The theoretical foundation draws on the Resource-Based View (RBV), which underscores the strategic importance of optimizing internal organizational resources, alongside the DeLone and McLean Information System Success Model, which provides a framework for evaluating the effectiveness of accounting information systems. A quantitative approach was employed using a survey method, in which questionnaires were administered to 125 financial management personnel across the Regional Government Organizations (OPD) of Tebo Regency. Multiple linear regression analysis was conducted to assess the individual and simultaneous effects of the independent variables on the dependent variable. The results show that Human Resource Competence, Information Technology Utilization, and Accounting Information System Effectiveness collectively exert a significant influence on the Quality of Financial Reports. However, when tested individually, only the Effectiveness of the Accounting Information System demonstrates a positive and significant effect, whereas Human Resource Competence and Information Technology Utilization do not exhibit significant impacts. These findings indicate that the effectiveness of the accounting information system serves as the key determinant in enhancing the quality of financial reporting within regional government entities.  
Co-Authors - Afrizal Adriyana, Mainur Afrizal Agerta, Maya Tiara Agustin Rani Nurfadila Andriadi, Deki Apriani, Tari Arif Saefudin Arry Rodjani Attoillah, Muhammad Farhan Budiman Cahyo, Agung Dwi Candra Tri Utami Dadang Iskandar Mulyana` Dailami - Dani, M. Fadly Delvito Vano Sembiring, Venasius Denny Walady Utama Dupa, Anissa Wulan Enggar Diah Puspa Arum Faradina Zevaya Fendri, Fendri Firdaus, Ahmad Amri Fitrian, Rahma Fitriyasni, Fitriyasni Fredy Olimsar Gowon, Muhammad Habib Satria HARIYANTO, MASHUDI Harjo, Satria Budi Hasibuan, Yetti Meuthia Hawalid, Heniyati Hawayanti, Erni Heki, Kosuke Henni Noviasari Herwin Herwin, Herwin Hizazi, Ahmad Husniawan, Adamsyah Ichfan, Hoirul Irfan Wahyudi Isabella Isabella Jayanti, Eka Fajri Jose RL Batubara Junaidi Junaidi Kanadi Sumadipradja Krisnantara, Guruh Loryena Ayu Karondia, Loryena Ayu Misni Erwati Mohammad Mulyadi Mohammad Zaenal Abidin, Mohammad Zaenal Muafiry, Ihsan Naufal Muhammad Nur Kholis Muhammad Nur Kholis Muhammad Syaifuddin Muhammad Yani, Muhammad Mulya, Melati Mulyana Mulyana Mulyana NA, Athoullah Nadziroh Nazariah, Nazariah Netrawati, Netrawati Netty Herawaty Nursyaifullah, Iqbal Oktavia, Rice Osman, Rani Nur Az-zahra Pernando, Erik Petricia, Echa Pratama, Alfiq Resya Pratama, Tito Purwonegoro, Lesgawati Putra, Andi Juhanesa Putri Lestari, Putri Putri, Novica Putri, Shelsa Moertiriany Rahmad Salahuddin Tri Putra Rahmat, Syahril Rico Wijaya Z Rindiani, Rindiani Riski Hernando Rizki, Muhammad Fiqih Julian Roza , Ellya Rustam Rustam Salfen Hasri, Salfen Salman Jumaili Salwa, Amirah Sapitri, Yulia Sari, Hanifa Sekar Purbarini Kawuryan Septari, Al-Iqrom Serviana, Serviana Sianturi, Dame Siburian, Moria Norberta Sindo, Pabio Sindo, Pablo Sipatuhar, Elisabhet Siska, Erisa Putri Dwi Siswahyudianto Sohiron, Sohiron sukarda, sukarda Sukatin, Sukatin Supartinah Sutyowati, Sutyowati Syafaruddin Syafaruddin Tamaulina Br Sembiring Tuti Andriani Utari, Annisa Wahyu Syarvina Widia Edorita Wiralestari, Wiralestari Wuri Wuryandani Yudi Yudi Yusuf, Syahril Zaharuddin Zaharuddin Zai, Neliana Zuhairoh, Zulva Zuhrinal M. Nawawi Zulfikar, M. Zulgani Zulgani Zulma, Gandy Wahyu Maulana