p-Index From 2020 - 2025
21.967
P-Index
This Author published in this journals
All Journal Jurnal Teknologi Perikanan dan Kelautan JDM Jurnal Manajemen Terapan dan Keuangan El Dinar JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) JOURNAL OF ECONOMIC SCIENCE Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Albacore : Jurnal Penelitian Perikanan Laut PROCEEDINGS Edukasi Islami: Jurnal Pendidikan Islam Martabe : Jurnal Pengabdian Kepada Masyarakat Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan ILTIZAM Journal of Sharia Economic Research Journal on Education IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Jurnal Riset Terapan Akuntansi Journal of Islamic Accounting and Finance Research Management Studies and Entrepreneurship Journal (MSEJ) Studi Akuntansi dan Keuangan Indonesia (SAKI) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Revenue : Jurnal Ilmiah Akuntansi International Journal of Educational Research and Social Sciences (IJERSC) International Journal of Economy, Education and Entrepreneurship (IJE3) International Journal of Engagement and Empowerment (IJE2) JCA (Jurnal Cendekia Akuntansi) Jurnal Ekonomi Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) INVOICE : JURNAL ILMU AKUNTANSI Jurnal Pajak dan Bisnis (Journal of Tax and Business) Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Al-Buhuts (e-journal) Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Indonesian Journal of Business Analytics (IJBA) Jurnal Ekonomi Bisnis dan Akuntansi Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Formosa Journal of Multidisciplinary Research (FJMR) JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Ekonomi, Bisnis dan Manajemen Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Asian Journal of Management Analytics Gemilang: Jurnal Manajemen dan Akuntansi Populer: Jurnal Penelitian Mahasiswa Profit: Jurnal Manajemen, Bisnis dan Akuntansi Jurnal Karya Abdi Masyarakat Asian Journal of Applied Business and Management (AJABM) Journal of Creative Student Research Journal of Student Research Jambi Accounting Review (JAR) Jurnal Mutiara Ilmu Akuntansi Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Student Scientific Creativity Journal Jurnal Penelitian Ekonomi Manajemen dan Bisnis Jurnal Ekonomi, Teknologi dan Bisnis Jurnal Manajemen dan Ekonomi Kreatif Manajemen Kreatif Jurnal JURNAL EKONOMI BISNIS DAN MANAJEMEN Trending: Jurnal Manajemen dan Ekonomi Jurnal Manajemen Dan Bisnis Ekonomi Jurnal Riset Manajemen dan Ekonomi Jurnal Kajian dan Penelitian Umum Economos : Jurnal Ekonomi dan Bisnis International Journal of Trends in Accounting Research International Journal of Management Research and Economics International Journal of Multidisciplinary Approach Research and Science Ekalaya : Jurnal Ekonomi Akuntansi Bisma : Business and Management Journal Jurnal Ekonomi dan Bisnis Jurnal Ekonomi Bisnis dan Manajemen Student Research Journal Nian Tana Sikka: Jurnal Ilmiah Mahasiswa INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE International Journal of Economic Research and Financial Accounting JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi International Journal of Community Engagement and Development Indonesian Journal of Economic & Management Sciences (IJEMS) International Journal of Social and Education (INJOSEDU) Jurnal Bisnis Inovatif dan Digital International Journal of Business and Quality Research International Journal of Economics, Business and Innovation Research Journal of Global Economic Research Jurnal Pengabdian Masyarakat Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Journal of Management Jurnal Cakrawala Akuntansi
Claim Missing Document
Check
Articles

Literature Review: Dysfunctional Audit Behavior Kusumastuti, Ratih; Indayani, Indayani
JOURNAL OF ECONOMIC SCIENCE Vol 1, No 1 (2015)
Publisher : JOURNAL OF ECONOMIC SCIENCE

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This paper is aimed to present a literature review about Dysfunctional Audit Behavior. It explores a recent development of this topic and offers some suggestions for future research. This paper presents a review for several findings from some journal articles and research, most of them notable accounting journals. Several sections included in this paper are the review method, topic discussion and finding of the literature review. The last section concludes the paper and suggestions for future research.
APAKAH FLEXIBLE PROCESS WORKFLOW BERPERAN MENENTUKAN NILAI PUBLIK? Alviony Intania; Sri Rahayu; Ratih Kusumastuti
Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam Vol 6 No 2 (2021): IMANENSI: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam
Publisher : Forum Dosen Ekonomi dan Bisnis Islam (FORDEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34202/imanensi.6.2.2021.77-88

Abstract

Penelitian ini mengkaji pengaruh tingkat improve situation, capability level of actors, dan flexible process workflow terhadap nilai publik. Regresi linier berganda dipergunakan sebagai metode, dengan responden terpilih adalah masyarakat yang pernah melakukan pengurusan izin dan memanfaatkan e-government di Kota Sungai Penuh. Hasil penelitian membuktikan nilai publik dari proyek e-government dipengaruhi oleh improve situation dan capability level of actors. flexible process workflow tidak dapat mempengaruhi nilai publik. Hasil penelitian ini menemukan bahwa partisipasi masyarakat dibutuhkan proyek e-government. Partisipasi ini bukan hanya dalam penggunaan tetapi sebaiknya juga pada tahap perencanaan dan pengembangan. Abstract This study examines the effect of improve situation, capability level of actors, and flexible process workflow on public value. Multiple linear regression was used as a method, with the selected respondents being people who had done permit processing and used e-government in Sungai Penuh City. The results of the study prove that the public value of e-government projects is influenced by the improve situation and capability level of actors. flexible process workflow cannot affect public values. The results of this study found that community participation is required for e-government projects. This participation is not only in use but preferably also at the planning and development stages.
ANALISIS PENGARUH UKURAN PERUSAHAAN DAN RISIKO PERUSAHAAN TERHADAP PENGUNGKAPAN RISIKO DALAM LAPORAN TAHUNAN Misni Erwati; Ratih Kusumastuti; Dewi Fitriyani
Jurnal Manajemen Terapan dan Keuangan Vol. 1 No. 2 (2012): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v1i2.1831

Abstract

Penelitian ini menguji pengaruh ukuran perusahaan dan risiko perusahaan terhadap pengungkapan risiko dalam laporan tahunan perusahaan. Ukuran perusahaan diukur dengan menggunakan logaritma natural dari total penjualan dan risiko diukur dengan leverage. Terdapat 101 perusahaan yang menjadi sampel yang mempublikasikan laporan tahunannya pada tahun 2010 di situs resmi Bursa Efek Indonesia.  Hasil uji statistik regresi linear berganda menunjukkan ukuran perusahaan memiliki pengaruh terhadap pengungkapan risiko sedangkan risiko perusahaan tidak berpengaruh terhadap pengungkapan risiko. Dengan demikian dapat disimpulkan bahwa semakin besar ukuran suatu perusahaan lebih akan mengungkapkan pengungkapan risiko. Sementara besarnya risiko pada perusahaan tidak dapat mempengaruhi suatu perusahaan untuk melakukan pengungkapan risiko dalam laporan tahunannya.
PENGARUH SISTEM PENGENDALIAN INTERN, KETAATAN PELAPORAN KEUANGAN, BUDAYA ETIS ORGANISASI DAN WHISTLEBLOWING TERHADAP PENCEGAHAN FRAUD PENGELOLAAN DANA DESA DENGAN MORALITAS SEBAGAI VARIABEL MODERATING Atar Satria F; Achmad Hizazi; Ratih Kusumastuti
Jurnal Akuntansi & Keuangan Unja Vol. 6 No. 4 (2021): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v6i4.16361

Abstract

Penelitian ini memfokuskan perhatian pada faktor-faktor pencegahan fraud pengelolaan Dana Desa dengan tujuan untuk mengetahui pengaruh sistem pengendalian intern, ketaatan pelaporan keuangan, budaya etis organisasi dan whistleblowing terhadap pencegahan fraud pengelolaan Dana Desa Kecamatan Sekernan Kabupaten Muaro Jambi dengan menggunakan S.C.O.R.E Model sebagai indikator pengukuran fraud. Penelitian ini merupakan penelitian deskriptif kuantitatif. Sumber data yang digunakan dalam penelitian ini adalah data primer. Pengumpulan data dilakukan dengan menggunakan metode survei berupa kuesioner. Populasi pada penelitian ini adalah desa-desa yang menerima Dana Desa sebanyak 16 desa yang tersebar pada Kecamatan Sekernan Kabupaten Muaro Jambi. Sampel yang digunakan pada penelitian ini menggunakan teknik purpose sampling. Sistem pengendalian intern, ketaatan pelaporan keuangan, budaya etis organisasi dan whistleblowing berpengaruh secara simultan dan parsial terhadap pencegahan fraud. Moralitas mampu memoderasi dan ketaatan pelaporan keuangan dan whistleblowing terhadap pencegahan fraud. Moralitas tidak memoderasi sistem pengendalian intern dan budaya etis organisasi terhadap pencegahan fraud.
PERILAKU REDUKSI KUALITAS AUDIT : LITERATUR REVIEW Ratih Kusumastuti
PROCEEDINGS Vol 1, No 1 (2017): PROCEEDING Bingkai Manajemen (BIMA)
Publisher : Sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (99.513 KB)

Abstract

ABSTRAKBanyaknya skandal akuntansi yang terjadi di seluruh dunia dan di Indonesia pada khususnya, menunjukkan adanya individu auditor yang melakukan tindakan-tindakan yang dapat mereduksi kualitas audit. Literatur Review ini merupakan studi mengenai perilaku reduksi kualitas audit. LiteratureReview ini bertujuan untukmengetahui variabel-variabel yang mempengaruhi perilaku reduksi kualitas audit pada auditor yang bekerja di KAP di seluruh Indonesiaseperti Tekanan Anggaran waktu dan kontrol individu seperti kendali Agama dan Lokus kendali serta model yang dibangun berdasarkan penelitian-penelitian terdahulu yang disampaikan untuk selanjutnya masih sangat berpotensi untuk dimodifikasi atau dikembangkan lebih baik lagi. Keywords : Literatur Review, Perilaku Reduksi Kualitas Audit, Kendali Agama, Locus Kendali, Tekanan Anggaran Waktu.  ABSTRACTThe large number of accounting scandals that occur worldwide and in Indonesia in particular, indicates the existence of individual auditors who perform actions that can reduce the quality of the audit. ThisLiterature review is a study of the Reduce Audit Quality Behavior. Literature Review aims to determine the variables that affect theReduce Audit Quality Behavior of auditors working in KAP across Indonesia such as Time Budget Pressure and individual control such as control of Religion and Locus of Control as well as models built on previous studies submitted for the next Still very potential to be modified or developed better. Keywords: Literature Review, Reduce Audit Quality Behavior, Religion Control, Locus of Control, Time Budget Pressure.
Effect of Return on Equity and Firm Size on Stock Return in Coal Mining Companies Farid Ardyansyah; Kartika Sari; Mekar Meilisa Amalia; Ratih Kusumastuti; Rifki Abdul Malik
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.4792

Abstract

This study aims to determine effect of return on equity and firm size on stock return in Coal Mining Companies. The type of research use in this research is associative research. The population in this study are Coal Mining Companies listed on the Indonesia Stock Exchange for the period 2013-2020. Companies that meet the criteria to be sampled are 17 samples. The regression model estimation method uses panel data to test the hypothesis using analysis of partial significance test (t test) and simultaneous significance test (F test). The results show that return on equity has positive and insignificant effect on stock return. Firm size has negative and significant effect on stock return. Return on equity and firm size simultaneously have significant effect on stock return.
THE ANALYSIS OF LEARNING ACTIVITY DURING ONLINE LEARNING IN THE TIME OF COVID-19 Hakima Maris; Ratih Kusumastuti; Muthmainnah Mursidin; Dada Suhaida
International Journal of Economy, Education and Entrepreneurship Vol. 2 No. 1 (2022): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v2i1.58

Abstract

The Covid-19 pandemic has had a considerable impact on the lives of Indonesian people, one of which is in the aspect of education. This pandemic has prompted the government to issue policies regarding the implementation of learning in Indonesia. Namely, learning must carrY out online or remotely. This study describes the implementation of learning activities during online learning in universities. The research method used in this study is a qualitative method with data collection techniques, namely through observation, documentation and interviews. The results of this study illustrate that the implementation of learning activities during online learning in universities has been carried out well. In the implementation of online learning, lecturers have carried out lesson plans. They have carried out learning well, namely using learning media, strategies, methods, and learning approaches tailored to students' needs. Online learning has flexibility in its implementation and can encourage lecturers to be more creative in teaching. Besides that, students must be more independent and motivated to be more active. However, online learning has obstacles in its implementation. Unstable network conditions and difficulties for students to understanding learning materials are challenges in online learning
IMPROVING FINANCIAL LITERACY IN MSMES THROUGH BOOKKEEPING TRAINING AND LITERACY EDUCATION Hakima Maris; Ratih Kusumastuti; Muthmainah Mursidin; Hendra Railis; Dada Suhaida; Yuliana Yuliana
International Journal of Engagement and Empowerment Vol. 2 No. 1 (2022): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v2i1.53

Abstract

MSMEs  are expected to   be the forefront to strengthen economic pillars  in achieving  sustainable development goals (SGDs). This is  because MSMEs   are  one of the most able businesses to survive in deteriorating economic conditions, especially in this Covid-19  pandemic. Therefore    , MSMEs must have good financial management so that the business carried out can be  sustainable. One of them is by   having the correct financial record and compiling the financial statements needed to make   decisions in planning the next business strategy. Food MSMEs  in Indonesia do not have a good record, so they cannot produce financial statements. The results  of training and mentoring make simple bookkeeping and compile these financial statements  increase the awareness of MSME  actors for the importance of information generated by financial  statements. as the basis for decision making  and preparing business strategies  to achieve sustainable  business
Effectiveness of accrual basis accounting system in state budget and treasury system in TAM 3 framework Ratih Kusumastuti; Derist Touriano; Sry Rosita; Raja Sharah Fatricia
Journal of Islamic Accounting and Finance Research Vol 4, No 1 (2022)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2022.4.1.10896

Abstract

Purpose - This study establishes a basic theoretical model developed using Technology Acceptance Model (TAM 3) with several critical factors on the effectiveness of accrual basis accounting systems in the State Budget and the Treasury System.Method - This basic research uses a causal model with primary data collected quantitatively and presented descriptively. The study population was users of the State Budget and Treasury System in the Regional Office V of Jambi Province using the convenience sampling method.Result - The results of this study stated that all TAM variables were correlated with each other and TAM 3 variables were correlated with the effectiveness of the accrual-based accounting system in SPAN. It was proven that there was a significant relationship between all variables. However, the accrual-based accounting system in SPAN practically does not provide convenience and tends to have low intensity of use and low effectiveness.Implication - The result of this research states that all variables of TAM are correlated to each other and TAM 3 variables are correlated to the effectiveness of accrual basis accounting system in SPAN.Originality - This study focuses on the effectiveness of accrual basis accounting system in State Budget and Treasury System: migration of the Indonesian Islamic banking system of BSI.
Speed strategy of public administration services in fulfilling the basic rights of citizens in rural areas in Indonesia Sry Rosita; Andang Fazri; Ratih Kusumastuti; Syahmardi Yacob
Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Vol. 7 No. 2 (2019): Jurnal Perspektif Pembiayaan dan Pembangunan Daerah
Publisher : Program Magister Ilmu Ekonomi Pascasarjana Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (417.062 KB) | DOI: 10.22437/ppd.v7i2.7574

Abstract

The main purpose of this research is to examine the speed strategy of public administration services in fulfilling the basic rights of citizens in rural areas in Indonesia. The method in this research is descriptive type with quantitative approach and use explanatory survey. The target of the research was villagers in four districts in Jambi Province. The instrument used to collect the data is by using a structured questionnaire given to the sample respondents. The statistical tool to examine the hypotehsis is by using Partial Least Square (PLS) method with smart-PLS as the software. The study found that the speed strategy of public administration services has a positive and significant influence on fulfilling the basic rights of citizens in rural areas. However, these positive and significant effect towards fulfilling the basic rights of citizens are mediated by public administration services. These suggest that the role of public administration services in rural areas should be transparent, accountable, and it needs to accommodate public participants and public right equally.
Co-Authors - Afrizal A.A. Ketut Agung Cahyawan W Abdilla Rungki P Abdilla Rungki P Abdurrahman, Rezi Abdurrohim Abdurrohim Abu Muna Almaududi Ausat Achmad Hizazi Adib, Adib Asyraf adin, Farhan Adin Saputra Adinata Kurnia Putra Adinata Kurnia Putra Adisti Wulandari Adrian Dimas Pratama Afriantoni Afriantoni Afriza, Afriza Afrizal Agnes Soukotta Agus Kurniawan Dly Agustian Zen Agustinus Nicolas Saputra Ahmad Amri Firdaus Ahmad Mukhlis, Ahmad Alfajri, Danil Alif Al Ghifari Pulungan Alika Ragnavilia Aphrodite Alvin Andika Putra Alviony Intania Andang Fazri Andi Uliyanti Andini, Sri Angelin, Devna Callista Anggraini, Atika Anisa Nainggolan Anjarsari, Putri Salsa Anjelika Denya Putri Annisa Rahmadhani Apriyanto Sinuhaji Ariny Asyhari Ariny Asyhari Arjang Arjang Arum, Enggar Diah Puspa Arya Satria Arzali Astrina, Herwinda Atar Satria F Aulia Suci Rahmadani Aurin, Rizkiza Aurya Dewitri Angel Siboro Ayudia Febrihartini Azhar Ibrahim Bambang Ismaya Bangkit Hamonangan Simangunsong Bobi Sadli Boki Anggara Cakranegara, Pandu Adi Cherlita Anjani Chintiya Mayliana Cindy Shelomita Dada Suhaida Damanik, Eva Setia Rini Danil Alfajri Dea Agung Nugraha Dea Putri Anggraini Dea Putri Anggraini Dedy Setiawan Dedy Suryadi Derist Touriano Derist Touriano Derist Touriano Derist Touriano Derist Touriano Derist Touriano Derist Touriano Desy Safitri Dewi Fitriyani Dewi Sutra Dian Octama Putra Diksi Metris Dinda Agung Trisna Dini Martinda Lestari Dion Pramudana Dios Nugraha Putra Dios Nugraha Putra Dios Nugraha Putra Dista Anggini Ditha Yolanda Ramadhani Dri Asmawanti Edgar, Gabeando Edo Agus Pratama Egi Rodlia Fitri Ekbal Santoso Eko Prasetyo Endang Fatmawati Enggar Diah P.A Erma Yani Ester Salsanabila Jipa Fadhilah, Afifah Nurul Fadila, Nazhira Farid Ardyansyah Fatmawati Fatmawati Fauzan, Fikri Haiqal Al Febrianty, Erica Febrila, Ariqo Fenni Juniati Manurung Ferinluary, Fadila Fernadi Abi Wijaya Fitri Setya Ningrum Fitriani Fitriani Fitrini Mansur Fitrini Mansur FRANCO BENONY LIMBA Fredy Olimsar FRIYANI, RITA Glisina Dwinoor Rembulan Gowon, Muhammad Guna, Rian Adi Gustina, Azira Annisa Nelya Hafiz Assiddiqi Hakima Maris Hakima Maris Hanif, Ikhdan Fatih Hanifah, Alya Hany Putri Br. Sitanggang Hari Anugrah Hasbi Ashshiddiqi Hazman Tharis Hendayana, Yomivin Varel Hendra Railis Hendri Hermawan Adinugraha Hernando, Riski I KETUT KUSUMA WIJAYA Ida Rosinta Ikhdan Fatih Hanif Ikhdan Fatih Hanif Ilham Wahyudi Imam Ripa’i Indra, Salsabila Ardelia Inggrit Syahla Octalin Irgi Sahrinra Isbul Waton Iskandar Sam Iskandar Sam Jabida Latuamury Jaiyanti Jaiyanti Jipa, Ester Salsanabila Juantara, Billy Akbar Jusmarni, Jusmarni Kartika Malika Putri Kartika Sari Khanifah, Nur Kholifah Kholifah Klemens Mere Kurnia, Triono Aries Kurniawan, Rafmil Kurniawati, Rizki Laga, Anastasya Latresia Aprilia Br. Sitepu Lestari, Rinda Lilis Wahyu Ningsih Lindawati Kartika Lismawati Livitri Sri Yunita Sari Lovia Nur Puspita Lovia Nur Puspita Lovinza Lovinza Luluq il Jannah Luluq il Jannah Lutfi Lutfi Luthfi Luthfi, Luthfi M Rapi Saputra M Rapi Saputra M. Ihsan Dacholfany M. Khairun Najmi Ali M. Rapi Saputra M. Rizal Dika Putra M. Tio Riyando M. Tio Riyando Maria Cristina Raja Maruf, Irma Rachmawati Maulana Zulma, Gandy Wahyu Mekar Meilisa Amalia Mifthahul Nurzanah Mimi Sintia Nodera Misni Erwati, Misni Mohammad Imron Mokhtar, Widad Yuliawati Muhammad Agung Soeharto Muhammad Ali Najib Muhammad Febriansyah Muhammad Firdaus Saputra Muhammad Lukman Hakim, Muhammad Lukman Muhammad Raghib Ardianto Muhammad Ridwan Muhammad Ridwan Muhammad Ridwan Muhammad Riyan Fahlefi Muhammad Syahratul Ikhsan Muhammad Syahratul Ikhsan Muhsin Muhsin Mukhzarudfa Mukhzarudfa Mukhzarudfa Mukhzarudfa Mukhzarudfa, Mukhzarudfa Mulyono S. Baskoro Musdalifa Musdalifa Muthmainah Mursidin Muthmainnah Mursidin Mutiara Kinanti Mutiara Kinanti Nada Salsabila Nany Anggriany Natasya Febrina Nazipah Putri, Wiwik Nela Safelia Nelsi Adryana Netty Herawaty NI PUTU AYU KARTIKA SARI DEWI Nico Afrizela Nieko Siregar Ningsih, Novitta Nisriinaa Faihaa Farhha Azwar Novi Rahmadani Novrianti, Ning Intan Nur Sangkut Nuridha Matiin Nurlia Nurnadia Nurohimah Nurul Tsalatsa Azizah Ocha Ananda OKta, Okta Adi Saputra Ozi Saifirman S Paula Agustina Sitorus Prasetiyo, Shidiq Lanang Prasetyo, Primadi Pratama, M Aditiya Pratenta, Christian Prihastuti, Asepma Hygi Puan Maharanti Puspita, Deta Putri Afrilia Putri Amelia Mailensun PUTRI HANDAYANI Rachmani, Diah Ayu Rahayu Rahayu Rahma Deni Putri Haimda Rahmadina Rahmadina Rahmawati, Lailia Raja Sharah Fatricia Rani Amalia Rara Rara Reni Indah Kurnia Reni Yustien Resame Putri Retha Tesalonika S Revina Zahara Ricgo Putra Andalas Riesna Apramilda Rifal Dwi Putra Rifal Dwi Putra Rifka Lusiana Sinurat Rifki Abdul Malik Riko Mersandro Permana Rini Oktaviani Putri Riski Hernando Riszki, Riszki Riwayatiningsih, Rika Rizal Syafiie, Moh. Rizky Ramadhan Rodisna Marselin Sitompul Rts Dheby Dwi Thamara Rudy Haryanto Rusadi, Lia Atthahira Sabina Dewanda Putri Safitri, Yulia Safittri, Wahyu Sahrani Amalia Saipul Al Sukri Salman Jumaili Salman Jumaili Sam, Iskandar Sarah Sinadela Sari Dewi, Ni Putu Ayu Kartika Sari, Dwi Rahmita Sarni Handayani Puspita Sari Satyaningrum, Dewanti Dwi Sevia Pasaribu Silvy Sondari Gadzali Sintia Marselina Sintya Dame Kristin S Sitepu, Latresia Aprilia BR Siti Sarra Siti Umami Khikmah Sitorus, Paula Agustina Sitti Nur Alam Soehadi, Imam Sohabat Nasuha Solly Aryza Somad, Tiara Risonia Sri Andini Sri Devi Andriani Sri Mulyono SRI RAHAYU Sri Rahayu Sry Rosita Steven Wilsen Sudadi Suhardi Suhardi Suhardi Suhardi Sukini, Sukini SUMARIYATI, RINA RUSDIANA Sumarsid Sumarsid Suprihartini, Yayuk Surachman Surachman Suryati Suryati Susfayetti Syafira Ramadhani Syahmardi Yacob Syahputra, Hendri Syamsu Rijal Tanti Widia Nurdiani Taufiq Akbar Dewi Fidrdaus Taufiq Akbar Dewi Firdaus TEGAR ZAKI HANAFI Tegar Zaki Hanafi Tegar Zaki Hanafi Teguh Setiawan Wibowo Tiar Natalia Simarmata Tirza Venisia Sinambela Titania Nurul Haliza Tri Agil Azhari Tri Candra Anggraini Triadhi, Joko Tumiar Deliana Gultom Uju Ulhaq, Dhiya Uli Budi Yanti S Umi Hidayati Villya Marsheela Putri Vivi Indah Sari Wahyono Wahyono Wahyu Wiguna Warda Mumtaza Wardani, Puti Wardani, Puti Nursitaning Kusuma Wasti Margaretha, Widya Wendy Wenaldo Widad Yuliawati Mokhtar Widakso, Mochamad Badar Ranu Widya Ayu C Widya Sari Wendry Windi Rahayu Setia Ningsih Wiralestari, Wiralestari Wirmie Eka Putra Wiwik Tiswiyanti Wiwik Tiswiyanti Wiwik Tiswiyanti Yeremia Lie Yono Yudi Yudi Yudi Yuliana Yuliana Yuliusman - Yuliusman Yuliusman Yumiza Aprilia Putri Zaimah Zaimah Zakwan Zahran Zikral, Zikral Zulma, Gandy Wahyu Maulana