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All Journal JDM Jurnal Manajemen Terapan dan Keuangan Jurnal Konseling dan Pendidikan El Dinar The Indonesian Accounting Review 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) SELODANG MAYANG 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) Action Research Literate (ARL) 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 Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan 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) Journal of Comprehensive Science Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Asian Journal of Management Analytics Jurnal Pengabdian Masyarakat Bhinneka 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 Journal of Artificial Intelligence and Digital Business 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 Riset Akuntansi 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 Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Ekonomi Bisnis dan Manajemen Student Research Journal Nian Tana Sikka: Jurnal Ilmiah Mahasiswa Journal of Management and Innovation Entrepreneurship (JMIE) Majority Science Journal Jurnal Pengabdian Sosial 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) Jurnal Bisnis Inovatif dan Digital International Journal of Business and Quality Research International Journal of Economics, Business and Innovation Research Akuntansi dan Ekonomi Pajak: Perspektif Global Greenation International Journal of Economics and Accounting Journal of Global Economic Research Jurnal Pengabdian Masyarakat Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Journal of Management Jurnal Cakrawala Akuntansi International Journal of Economics, Education, Law and Social Sciences (IJEELSC) Oikonomia : Journal of Management Economics and Accounting Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis Jurnal Ilmiah Ekonomi dan Manajemen Indonesia INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE) BORJUIS (JURNAL OF ECONOMY) INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Ratih Kusumastuti
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Faktor-Faktor yang Mempengaruhi Keberhasilan Implementasi Activity-Based Costing (ABC) di Indonesia Tumiar Deliana Gultom; Kholifah Kholifah; Ratih Kusumastuti
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 1 (2024): Januari: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i1.2403

Abstract

Even though Activity Based Costing (ABC) has been implemented by large companies in Indonesia, there are still obstacles that limit its implementation, such as high implementation costs and the long time required. The aim of this research is to find out what factors influence the success of the implementation of Activity Based Costing (ABC) in Indonesia. The type of research is a descriptive method with a qualitative approach. The data used in this research was obtained from the results of a literature review of these articles. The research results show that management understanding and commitment are the main factors influencing the success of implementation. The constraints of high implementation costs and the long time required are special concerns in implementing ABC in Indonesia. Technology support and staff skills determine the smoothness of the implementation process. Implementing ABC requires activity mapping, identification of cost drivers, and appropriate cost allocation to optimize resources and improve company performance.
Analysis Of The Relationship Of Work Environment To Employee Performance BPJS Employment Jambi Cindy Shelomita; Irgi Sahrinra; Ratih Kusumastuti
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 2 (2024): April : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i2.2431

Abstract

This study aims to evaluate the work environment and employee performance at BPJS Employment in Kota Jambi, emphasizing the influence of the work environment on employee performance. Utilizing a quantitative descriptive method, the authors clarify objectives, plan the approach, and collect data for comparison between work environment conditions and employee performance. BPJS Employment in Kota Jambi, functioning as a government institution and Social Security program, is dedicated to providing community services with a commitment to excellence. The study identifies a positive relationship between the work environment and employee performance, with a regression coefficient of 0.949 indicating a potential 94.9% increase in performance with a 1% improvement in the work environment. The research confirms a significant impact of the work environment on employee performance, accounting for 76,7% of the variance, while the remaining 23.3% is influenced by unexplored variables.
Analyzing the Implementation of Educational Accounting at Madrasah Tsanawiyah Tarbiyah Islamiyah, Koto Lubuk Jambi Village Jipa, Ester Salsanabila; Nada Salsabila; Ratih Kusumastuti
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 2 (2024): April : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i2.2439

Abstract

This research aimed to assess the alignment of the accounting practices at Madrasah Tsanawiyah Tarbiyah Islamiyah in Koto Lubuk Village, Jambi, with the generally accepted accounting principles. The data for this study were gathered from both primary and secondary sources, utilizing techniques such as interviews and documentation. The findings revealed that Madrasah X in Jambi City employed accounting procedures that included daily cash books, ledgers, income statements, balance sheets, and a list of fixed assets. However, the institution did not record depreciation for fixed assets at the end of the period and failed to prepare financial statements as per SFAS ETAP, which includes activity reports, financial position statements, cash flow statements, and notes to the financial statements. In conclusion, the application of accounting practices in X Jambi City, was found not to align with the generally accepted accounting principles.
Helping MSMEs Use The Marketplace Ratih Kusumastuti; Rika Riwayatiningsih; Ekbal Santoso; Syamsu Rijal; Nuridha Matiin; Azhar Ibrahim
International Journal of Community Engagement and Development Vol. 2 No. 2 (2024): June : International Journal of Community Engagement and Development
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/ijced.v2i2.18

Abstract

To support the government's efforts to encourage the adoption of digital technology for MSMEs to adapt to consumer behavior in the current digital era, Community Service activities are carried out through the distribution of training and training in the market via the market education website. The aim of this activity is to increase the knowledge and skills of MSME players so that they can sell and market their goods using the current marketplace platform. This community service activity is carried out online using the Zoom application. The implementation method consists of three stages: planning, implementation, and evaluation. The socialization of marketplace training presentations to 25 MSME participants in the Bandung Regency area was carried out through the Marketplace Education website. The expected result of this socialization is that MSME players will gain better knowledge and skills through market-related training available through the market education website. The results of completing the questionnaire by twenty MSME actors involved as respondents showed that 85% of participants really needed it and 15% needed to take further training to increase their knowledge and abilities about the market. This activity increases the knowledge of MSME players about how to create marketing strategies and display products that attract consumer interest in the market.
Analisis Profitabilitas Terhadap Bank Syariah Indonesia (BSI) Sebelum Dan Setelah Merger Yumiza Aprilia Putri; Kartika Malika Putri; Ratih Kusumastuti
Student Scientific Creativity Journal Vol. 1 No. 4 (2023): Juli : Student Scientific Creativity Journal
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/sscj-amik.v1i4.1592

Abstract

The merger of Islamic Banks is to encourage larger Islamic banks to participate in the global market and to become a catalyst for Islamic economic growth in Indonesia. In addition, the merger of Islamic banks is considered more efficient in raising funds, operations and spending. Therefore, this study aims to determine the financial performance of Bank Syariah Indonesia before and after the merger. The object of this study is the financial statements of Bank Syariah Indonesia for 2018 – 2021. The method used is descriptive quantitative with the aim of analyzing BSI profitability before and after the merger. The types of data used are primary and secondary data obtained from several journals and the official website of the Indonesia Stock Exchange and the official website of Bank Syariah Indonesia (BSI). The results showed that there was no increase that was too specific between before and after the merger was carried out, where each company had its own operational and non-operational costs if the merger was not automatically carried out, so looking at the assets owned by each company, it can be said that the merger should be done. At the time the merger was carried out because the costs incurred by the company from all costs due to the implementation of the merger were more profitable than before the merger.
THE EFFECT OF PRICE AND SERVICE QUALITY ON CUSTOMER SATISFACTION OF GOJEK USERS Pratama, M Aditiya; Kusumastuti, Ratih
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol 6, No 1 (2024): Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v6i1.31511

Abstract

This study aims to investigate the effect of price and service quality on customer satisfaction of Gojek service users in Jambi City. In a modern society that is increasingly adopting technology, Gojek as an online transportation service provider offers a variety of products and services, leading the market in Indonesia. This study involved 50 students majoring in accounting from Jambi University who often use Gojek services. This research method adopts an associative research approach with analysis involving validity, reliability, normality, multicollinearity, and heteroscedasticity tests, as well as multiple linear regression analysis with SPSS version 23. The results showed that price and service quality have a significant influence on Gojek customer satisfaction. Price and service quality are positive, indicating the importance of setting the right price and improving service quality in increasing customer satisfaction. The coefficient of determination is 82.7%, indicating the model can explain variations in customer satisfaction. A flexible pricing strategy and improved service quality can strengthen relationships with customers and maintain competitiveness in the online transportation service market. By understanding the factors that influence customer satisfaction, companies can continuously improve their services according to local customer expectations and needs.
Pengaruh Kepemilikan Manajerial, Audit Report Lag, Leverage dan Financial Distress Terhadap Integritas Laporan Keuangan Andini, Sri; Hizazi, Achmad; Kusumastuti, Ratih
Studi Akuntansi dan Keuangan Indonesia Vol 7 No 1 (2024): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.7.1.1-16

Abstract

Abstrak: Penelitian bertujuan untuk melihat pengaruh kepemilikan manajerial, audit report lag, leverage, dan financial distress terhadap integritas laporan keuangan pada perusahaan sektor transportasi dan logistik yang tercatat di Bursa Efek Indonesia periode 2020-2023. Pendekatan penelitian yang digunakan adalah kuantitatif dengan menerapkan analisis regresi linier berganda dan memanfaatkan perangkat lunak SPSS untuk mengolah data. Sampel dipilih menggunakan metode purposive sampling , dengan jumlah sampel 85 selama periode empat tahun. Hasil penelitian menunjukkan adanya pengaruh secara simultan antara variabel independen dan variabel dependen. Secara spesifik, kepemilikan manajerial berdampak positif terhadap integritas laporan keuangan, sedangkan audit report lag, leverage dan financial distress tidak berdampak signifikan. Temuan ini memberikan informasi akan pentingnya integritas dalam penyusunan laporan keuangan untuk mencegah praktik kejadian yang dapat menyebabkan kerugian. Selain itu, hasil penelitian ini memberikan wawasan kepada calon investor tentang pentingnya evaluasi yang cermat terhadap laporan keuangan sebelum membuat keputusan investasi.
The Effect of Capital Structure, Firm Size, and Institutional Ownership on Firm Value with Profitability as a Mediating Variable In Pharmaceutical Companies Listed on the Indonesia Stock Exchange in 2020-2023 Sohabat Nasuha; Yuliusman, Yuliusman; Ratih Kusumastuti
International Journal of Economic Research and Financial Accounting Vol 3 No 1 (2024): IJERFA OCTOBER 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i1.222

Abstract

This research aimed to examine the impact of capital structure, firm size, and institutional ownership on firm value, with profitability acting as a mediating variable. The study utilized secondary data from the annual reports and financial statements of pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange for the period 2020-2023. Using Smart-PLS software, the results revealed that capital structure negatively affects profitability, while firm size and institutional ownership do not influence profitability. Additionally, capital structure, firm size, and institutional ownership were found to have no effect on firm value. However, profitability positively impacts firm value, yet when mediated by profitability, capital structure, firm size, and institutional ownership do not affect firm value.
Effect of the Application of Accounting Information Systems Artificial Intelligence Based on Quality Financial Statements with Control System Internal as a variable moderation in Bank 9 Jambi Ayudia Febrihartini; Yuliusman Yuliusman; Ratih Kusumastuti
International Journal of Economic Research and Financial Accounting Vol 3 No 1 (2024): IJERFA OCTOBER 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i1.237

Abstract

This study aims to determine the effect of implementing an artificial intelligence-based Accounting Information System on the Quality of Financial Statements moderated by the Internal Control System. The population used in this study were Bank 9 Jambi employees. Determination of the research sample using the Purposive Sampling method. The data used in this study is primary data. Respondents in this study were 30 respondents by distributing questionnaires using a Likert Scale. The analysis technique used is Partial Least Square (PLS). The result showed that The Artificial Intelligence-Based Accounting Information System has a positive effect on the Quality of Financial Statements and the Internal Control System can moderate the effect of the Artificial Intelligence-Based Accounting Information System on the Quality of Financial Statements.
Influence Of Financial Performance On Carbon Performance In Companies Disclosing Sustainability Reports In Indonesia Wasti Margaretha, Widya; Ferinluary, Fadila; Anjarsari, Putri Salsa; Febrila, Ariqo; Mukhzarudfa; Kusumastuti, Ratih; Putra, Wirmie Eka
ILTIZAM Journal of Shariah Economics Research Vol. 8 No. 2 (2024): Iltizam Journal of Shariah Economics Research
Publisher : Islamic Economics Department, Faculty of Islamic Economics and Business, UIN SULTHAN THAHA SAIFUDDIN JAMBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/iltizam.v8i2.2779

Abstract

Business is essential for a country’s economic development, especially for its citizens. The purpose of this study is to investigate how financial performance affects carbon performance in companies listed on the Indonesia Stock Exchange (IDX) that report sustainability in 2020–2023. Leverage, Size, ROA, Capsend, and TobinQ are used to measure financial performance as the dependent variable. Greenhouse gas emission disclosure is used to measure carbon performance (CP), the independent variable. Companies reporting carbon emissions on the Indonesia Stock Exchange are 934 companies that publish sustainability reports. A total of 44 Indonesian businesses that are willing to be involved in releasing sustainability reports between 2020 and 2023 are the study samples. T-test and F-test are two multiple linear regression tests used by the author. In addition, this study offers empirical support for the ways in which businesses can communicate their underlying carbon performance through the use of some form of carbon information. According to the study findings, leverage, size, capsend, and tobinq have no effect on CP; only ROA has an effect. CP is simultaneously affected by leverage, size, ROA, capsend, and tobinQ because businesses with more resources usually have better sustainability reports and are more aware of climate change impacts. This is in line with signaling theory, which states that a company's strong financial results are an indication of its operational success.
Co-Authors - Afrizal A.A. Ketut Agung Cahyawan W Abdilla Rungki P Abdilla Rungki P Abdurrahman, Rezi Abdurrohim Abdurrohim Achmad Hizazi Achmad, Muhardi Adib, Adib Asyraf adin, Farhan Adin Saputra Adinata Kurnia Putra Adinata Kurnia Putra Adisti Wulandari Adrian Dimas Pratama Afriantoni Afriantoni Afriantoni Afriza, Afriza Afrizal Agnes Soukotta Agung Soeharto, Muhammad Agus Kurniawan Dly Agustian Zen Agustinus Nicolas Saputra Ahmad Amri Firdaus Ahmad Mukhlis, Ahmad Alfajri, Danil Alif Al Ghifari Pulungan Alika Ragnavilia Aphrodite Almira Yumna Putri Alvin Andika Putra Alviony Intania Andang Fazri Andi Uliyanti Andini, Sri Angelin, Devna Callista Anggraini, Atika Anisa Nainggolan Anjarsari, Putri Salsa Anjelika Denya Putri Anjelika Denya Putri Annisa Rahmadhani Apriani, Tari Apriyanto Sinuhaji Ariny Asyhari Ariny Asyhari Arjang Arjang 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 Christine Yosephine Ginting Cindy Shelomita Cipto Wijaya 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 Derist Touriano Desy Safitri Dewi Fitriyani Dewi Sutra Dian Octama Putra Dica Lady Silvera Diksi Metris Dinda Agung Trisna Dini Martinda Lestari Dion Pramudana Dista Anggini Disya Yuke Farhana Ditha Yolanda Ramadhani Dri Asmawanti Edgar, Gabeando Edo Agus Pratama Egi Rodlia Fitri Ekbal Santoso Eko Prasetyo Elly Indra Swari Endang Fatmawati Enggar Diah P.A Enggar Diah Puspa Arum Erawati, Misni Erma Yani Ester Salsanabila Jipa Ester Salsanabila Jipa Fadhilah, Afifah Nurul Fadila, Nazhira Farid Ardyansyah Fatmawati Fatmawati Fauzan, Fikri Haiqal Al Febrianty, Erica Febrila, Ariqo Feby Anisya Nabila 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 Habib Riziq Alkeimi Habiba Diva Amelia Hafiz Assiddiqi Hakima Maris Hakima Maris Hanif, Ikhdan Fatih Hanifah, Alya Hany Putri Br. Sitanggang Hari Anugrah Hasbi Ashshiddiqi Hazman Tharis Hendra Railis Hendri Hermawan Adinugraha Hendri Syahputra Heriyani, Heriyani Hernando, Riski Hizazi , Achmad I KETUT KUSUMA WIJAYA Ida Masriani, Ida Ida Rosinta Ikhdan Fatih Hanif Ikhdan Fatih Hanif Ilham Wahyudi Imam Ripa’i 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 Lailia Rahmawati Latresia Aprilia Br. Sitepu Lestari, Rinda Liana, Jenny 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 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 Maisyarah, Nyimas Dian Maria Cristina Raja Maruf, Irma Rachmawati Maulana Akmal Malik Maulana Zulma, Gandy Wahyu Mekar Meilisa Amalia Mifthahul Nurzanah Mifthahul Nurzanah Mimi Sintia Nodera Misni Erwati Mohammad Imron Mokhtar, Widad Yuliawati Muhammad Ali Najib Muhammad Febriansyah Muhammad Firdaus Saputra Muhammad Lukman Hakim 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 Mukhzarudfa, Mukhzarudfa Mulyani, Suci Mulyono S. Baskoro Musdalifa Musdalifa Muthmainah Mursidin Muthmainnah Mursidin Mutiara Kinanti Mutiara Kinanti Mutiara Rahmi 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 Ningtyas, Arie Dea Nisriinaa Faihaa Farhha Azwar Novi Rahmadani Novrianti, Ning Intan Nur Hasanah Nur Sangkut Nuridha Matiin Nurlia Nurnadia Nurohimah Nurul Tsalatsa Azizah Nurul Tsalatsa Azizah Ocha Ananda OKta, Okta Adi Saputra Osman, Rani Nur Az-zahra Ozi Saifirman S Paula Agustina Sitorus Prasetiyo, Shidiq Lanang Prasetyo, Primadi Pratama, M Aditiya Pratenta, Christian Prihastuti, Asepma Hygi Puan Maharanti Puspita, Deta Putra, Dios Nugraha Putri Afrilia Putri Amelia Mailensun PUTRI HANDAYANI Rachman, Al Dzahabi Rachmani, Diah Ayu Rahayu Rahayu Rahayu Rahayu Rahayu Rahma Deni Putri Haimda Rahma Riskiyah Cahyani Rahmadina Rahmadina Rahmadina Rahmadina Rahmat Da’i Raja Sharah Fatricia Rani Amalia Rara Rara Ratu Munawarah 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 Salsa Vonni Indrayani Sam, Iskandar Sarah Sinadela Sari Dewi, Ni Putu Ayu Kartika Sari, Dwi Rahmita Sarni Handayani Puspita Sari Satyaningrum, Dewanti Dwi Selia Meilantika Sevia Pasaribu Silvy Sondari Gadzali Sintia Marselina Sintya Dame Kristin S Siswahyudianto Sitepu, Latresia Aprilia BR Siti Sarra Siti Umami Khikmah Sitorus, Paula Agustina Sitti Nur Alam Soehadi, Imam Sohabat Nasuha Solly Aryza Somad, Tiara Risonia Sonia, Reiny Erica Sri Andini Sri Devi Andriani Sri Handayani Sri Mulyono Sri Rahayu SRI RAHAYU Sri Wahyuni Sri Widiyati, Sri Sry Rosita Steven Wilsen Sudadi Suhardi Suhardi Suhardi Suhardi Sukini Sukini SUMARIYATI, RINA RUSDIANA Sumarni Sumarni Sumarni Sumarni Sumarni5 Sumarsid Sumarsid Surachman Surachman Suryati Suryati Susfayetti Syafira Ramadhani Syahmardi Yacob 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 Warda Mumtaza Wardani, Puti 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 Yayuk Suprihartini Yeremia Lie Yono Yosfian Capriranda Aji Yudi Yudi Yudi Yuliana Yuliana Yuliusman - Yumiza Aprilia Putri Zaimah Zaimah Zakwan Zahran Zikral, Zikral Zulma, Gandy Wahyu Maulana