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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
Ratih Kusumastuti
Universitas Jambi
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mechanical Engineering Public Health Social Sciences Transportation Other

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Uncovering the Relationship between Corporate Social Responsibility (CSR), Fraudulent Financial Statements (FFS), and Culture: A Literature Review Study Rizal Syafiie, Moh.; Herawaty, Netty; Mansur, Fitrini; Safelia, Nela; Kusumastuti, Ratih
International Journal of Educational Research & Social Sciences Vol. 6 No. 3 (2025): June 2025 ( Indonesia - Nigeria - Uzbekistan - Philippines )
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v6i2.947

Abstract

This study aims to examine the relationship between Corporate Social Responsibility (CSR), Fraudulent Financial Statements (FFS), and Culture through a Systematic Literature Review (SLR) approach. CSR is a form of corporate social responsibility that covers economic, social, and environmental aspects. At the same time, FFS is the manipulation of financial statements that aims to present information that does not match the actual conditions. The relationship between these two concepts is debated in the literature because although CSR is expected to increase transparency and accountability, cases of FFS are still common even in companies that claim to implement CSR well. Through the SLR method, this study collects and analyzes previous studies in the past five years to identify the relationship patterns and factors influencing CSR, FFS, and Culture. The results show uncertainty, with some studies supporting that CSR can reduce FFS risk through increased ethics and transparency. In contrast, other studies find that CSR can be used as a legitimization tool to hide manipulative practices. This research enriches the accounting and financial management literature by providing a more comprehensive understanding of the role of CSR in FFS control and its practical implications for firms and stakeholders.
Analysis of the Influence of Pentagon Fraud on FraudAcademics of Students of the S1 Accounting Study Program, Faculty of Economics and Business, University of Jambi Khanifah, Nur; Sri Rahayu; Ratih Kusumastuti
International Journal of Economic Research and Financial Accounting Vol 3 No 3 (2025): IJHESS APRIL 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i3.319

Abstract

This study aims to determine the effect of pressure, opportunity, rationalization, ability, and arrogance on academic fraud behavior of students of the Accounting Study Program, Faculty of Economics and Business, University of Jambi. The data used in this study are primary data. The data collection method applied is quantitative using a questionnaire as a data collection tool. The population studied included Accounting students from 2020 to 2023, with a sampling technique using probability sampling through proportional random sampling, resulting in a total sample of 215 respondents. The results of this study indicate that the Pressure and Arrogance factors do not affect academic fraud of Accounting students at the University of Jambi, students feel no need to commit academic fraud because there is no pressure or main reason that supports committing fraud, besides that students are able to control their egos so that arrogance does not influence someone in committing fraud. However, in the Opportunity, Rationalization and Ability factors, they have an influence on academic fraud behavior, the greater the opportunity obtained, the greater the possibility of academic fraud behavior, in addition, undergraduate students of Accounting at Jambi University consider that fraud will not harm others, therefore rationalization is still one of the supporting factors in carrying out academic fraud, while in the ability factor, the higher the ability to cheat, the greater the possibility of academic fraud behavior occurring.
Determinants of Internal Control System on the Financial Performance of Rural and Urban Land and Building Tax (PBB-P2) at the Regional Tax and Retribution Management Agency (BPPRD) of Jambi City Tegar Zaki Hanafi; Ratih Kusumastuti; Fredy Olimsar
International Journal of Economic Research and Financial Accounting Vol 3 No 3 (2025): IJHESS APRIL 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i3.323

Abstract

This study aims to analyze the influence of control environment, risk assessment, control activities, information and communication, and monitoring on financial performance. The research employs a descriptive quantitative approach. The sample selection was conducted purposively based on specific criteria. Primary data were collected through questionnaire distribution. Data analysis was performed using descriptive statistics and multiple linear regression with the assistance of SPSS software. The results indicate that, simultaneously, these factors have a positive and significant effect. However, partially, the control environment, risk assessment, and control activities do not have a significant impact on financial performance. Meanwhile, information and communication, as well as monitoring, have a positive and significant effect on financial performance.  
Influence Leverage And Profitability To Company Values With Sustainability Report As Intervening Variable ( Study Empirical In the Company Sector Infrastructure Listed on the Indonesia Stock Exchange in 2020-2023) Livitri Sri Yunita Sari; Ratih Kusumastuti; Muhammad Gowon
International Journal of Economic Research and Financial Accounting Vol 3 No 3 (2025): IJHESS APRIL 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i3.331

Abstract

This study was conducted to determine the effect of leverage, profitability, on firm value mediated by sustainability reports. This study uses secondary data taken directly from the financial statements and annual reports of Infrastructure Sector Companies listed on the Indonesia Stock Exchange in 2020-2023. This study uses the Smart-PLS application with results showing that leverage has a positive effect on firm value, profitability has no effect on firm value, leverage has no effect on sustainability reports, profitability has no effect on sustainability reports, sustainability reports have no effect on firm value, institutional ownership has no effect on firm value, and leverage and profitability mediated by sustainability reports have no effect on firm value.
Applicantion Model of Transparency and Accountability of Regional Government Financial Reporting: It’s Influence on the Level of Regional Government Corruption in Indonesia Sam, Iskandar; Kusumastuti, Ratih; Misni Erwati
Asian Journal of Management Analytics Vol. 3 No. 3 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v3i3.9057

Abstract

This research aims to empirically analyze the influence of transparency and accountability of local government financial reports (LKPD) on the level of local government corruption. It is important to carry out this research to see that the unqualified opinion (WTP) given by the Financial Audit Agency (BPK) has increased which shows that the presentation of regional government financial reports (LKPD) is getting better, but cases of corruption in government institutions continue to increase every year. The population used in this research is the City/Regency Governments throughout Riau. The type of data used in this research is secondary data. The City Government (Pemkot) that was the sample in this study was selected based on certain criteria (purposive sampling) with the aim of obtaining a sample that met the specified criteria. There are 15 city/district governments in Riau that can be used as samples in this research. The methods used in analyzing this research data are descriptive statistical analysis and inferential statistical analysis. Data processing was carried out using the IBM Statistical Package for Social Science (SPSS) version 25 and Warp PLS application programs. The research results prove that accountability influences the regional corruption index; Transparency influences the regional corruption index. Increasing accountability and transparency in government governance is an important step in efforts to reduce corruption and improve the quality of government in the regions. Concrete actions such as improving financial reporting, strengthening supervision, and increasing public access to government information must be taken to achieve this goal.
Determinants of MSME Income in Jambi City Erwati, Misni; Lutfi, Lutfi; Kusumastuti, Ratih; Afriantoni, Afriantoni
Asian Journal of Management Analytics Vol. 3 No. 3 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v3i3.9070

Abstract

Income is something matter important point in achieved purpose and sustainability business carried out. This study aim for test aspects influential determinants to MSME income in Jambi City, testing influence of business capital, costs power work, and technology information to Jambi City MSME income. Study This using the primary data obtained through questionnaire to Jambi City MSMEs and the samples used in the research This is 150 respondents with technique taking sample use random sampling method. Analysis techniques in study This are there descriptive statistics and analysis regression multiples using SPSS version 25 software, results study prove that : Business capital, costs power work, and technology information influential to Jambi City MSME income, business capital influential to MSME income. That thing show that the more The higher the business capital owned by MSMEs, the more well as support For get income, Costs power Work influential to city MSME income jambi. That thing show that the more tall cost power work issued by MSMEs should be will support For produce high income, Technology information influential towards Jambi City MSME income. That thing show that the more tall technology information used by MSMEs, then will can support For get high income.
The Effect of Organizational Commitment, Professionalism, and Ethical Behavior on Auditor Performance in Public Accounting Firms in Sumatra Region Nazipah Putri, Wiwik; Kusumastuti, Ratih; Friyani, Rita
Asian Journal of Management Analytics Vol. 3 No. 4 (2024): October 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v3i4.11329

Abstract

The purpose of this study is to study how auditor performance is affected by the following factors: organizational commitment to the auditor's work, auditor professionalism, and ethical behavior. In addition, this study examines how organizational contribution, professionalism, and ethical behavior affect auditor performance. This study involved auditors from all over Sumatra who worked at Public Accounting Firms (KAP). The sample consisted of 5 regions: Jambi, Pekanbaru, Palembang, Medan, and Batam, with a total of 62 respondents. The data collection method through the SPSS 29 Software for Windows questionnaire was used to conduct the analysis of this study, which used multiple linear regression. According to the results of the study, although organizational commitment does not affect auditor performance, professionalism and ethical behavior significantly affect auditor performance. In addition, professionalism and ethical behavior affect the performance of auditors simultaneously with the organization's commitments.
The impact of Audit Opinions, Complexity of Operation and Financial Distress on the Timeliness of Financial Reporting in Consumer Cyclicals Sector Companies Listed on the Indonesia Stock Excange in 2020-2023 Satyaningrum, Dewanti Dwi; Afriza, Afriza; Kusumastuti, Ratih
Asian Journal of Management Analytics Vol. 3 No. 4 (2024): October 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v3i4.11721

Abstract

This study aims to determine the impact of audit opinions, the complexity of operations, and financial distress on the timeliness of financial reporting in consumer cyclicals sector companies listed on the Indonesia Stock Exchange from 2020 to 2023. The population of this study is the entire company on the consumer cyclicals sector which amounts to 151 companies. The samples in this study were selected using purposive sampling methods with criteria that have been set by the researchers, from the results of purposiveness samplings obtained samples of as many as 308 samples from 77 companies. This research uses secondary data in the form of an annual report or audited financial report that can be accessed through the Indonesian Stock Exchange website or the company website. The analysis method in this study uses logistic regression analysis processed using the SPSS version 25.0 for windows program. The results of this study show that audit opinions, the complexity of operations and the financial distress simultaneously influence the timeliness of financial reporting. Then the audit opinion variable affects the timeliness of financial reporting. Meanwhile, the operational complexity variable and the financial distress variable have no influence on the timelyness of financial reports.
PELATIHAN PENGENALAN DASAR PEMROGRAMAN DAN LOGIKA ALGORITMA SEBAGAI UPAYA MENINGKATKAN LITERASI DIGITAL Rahmawati, Lailia; Kusumastuti, Ratih; Suprihartini, Yayuk; Suryati, Suryati; Syahputra, Hendri; Sukini, Sukini; Hakim, Muhammad Lukman
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 6 No. 3 (2025): Volume 6 No 3 Tahun 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v6i3.46371

Abstract

Literasi digital merupakan keterampilan penting yang harus dimiliki masyarakat di era transformasi digital saat ini. Sayangnya, masih banyak kelompok masyarakat dari berbagai latar belakang yang belum memahami dasar-dasar pemrograman dan logika algoritma sebagai fondasi berpikir digital. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk mengenalkan konsep dasar pemrograman dan logika algoritma melalui pelatihan interaktif secara daring kepada 28 peserta dari berbagai kalangan. Pelatihan dilaksanakan pada 6 Februari 2025 melalui aplikasi Zoom dengan pendekatan pembelajaran partisipatif dan praktik langsung menggunakan platform visual sederhana yang sesuai untuk pemula. Metode pelaksanaan mencakup tahap persiapan materi, pelaksanaan pelatihan, diskusi interaktif, dan evaluasi hasil kegiatan. Hasil kegiatan menunjukkan bahwa peserta mengalami peningkatan pemahaman terhadap logika berpikir algoritmik dan dasar pemrograman, serta menunjukkan antusiasme dalam mengembangkan solusi digital sederhana. Pelatihan ini juga mendorong peserta untuk berpikir sistematis dan kreatif dalam memecahkan masalah. Kesimpulannya, kegiatan ini memberikan kontribusi nyata dalam peningkatan literasi digital masyarakat dan dapat dijadikan model pelatihan serupa di masa depan untuk kelompok sasaran lainnya.
THE EFFECT OF PROFITABILITY, LEVERAGE AND LIQUIDITY ON COMPANY VALUE WITH DIVIDEND POLICY AS AN INTERVENING VARIABLE (Empirical Study on Manufacturing Companies in the Consumer Goods Industry Sector Listed on the IDX in 2020-2022) Muhammad Raghib Ardianto; Wiwik Tiswiyanti; Ratih Kusumastuti
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 5 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i5.3391

Abstract

This study aims to determine the effect of profitability, leverage and liquidity on company value with dividend policy as an intervening variable (case study of Manufacturing companies in the Consumer Goods Industry Sector listed on the Indonesia Stock Exchange (IDX) for the period 2020-2022). The population in this study were Manufacturing companies in the Consumer Goods Industry Sector for the period 2020-2022. The research sample was selected using a purposive sampling technique, which is a sampling technique using predetermined criteria, so that a total sample of 63 research samples was obtained. This research method uses a quantitative method. This study uses secondary data obtained through data on idx.com, yahoo.finance.com and the respective company websites. The results of the study indicate that profitability and leverage have a positive effect on company value. Profitability, Leverage, Liquidity have no effect on dividend policy. Profitability, Leverage, Liquidity and Dividend Policy have no effect on company value. Dividend Policy is unable to mediate the effect of profitability, leverage and liquidity on company value.
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 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 Rahayu Rahayu Rahma Deni Putri Haimda Rahmadina Rahmadina 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 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