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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
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Pengaruh Carbon Emission Disclosure, Eco-efficiency dan Financial Performance terhadap Corporate Value Alfajri, Danil; Kusumastuti, Ratih; Jumaili, Salman
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 3 No. 1 (2025): July
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v3i1.134

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh carbon emission disclosure, eco-efficiency dan financial performance terhadap corporate value. Penelitian ini merupakan jenis penelitian kuantitatif. Jenis data yang digunakan adalah data sekunder yang diperoleh dari www.idx.co.id dan website perusahaan. Populasi dalam penelitian ini adalah perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia tahun 2021-2023. Sedangkan sampel penelitian ini ditentukan dengan purposive sampling sehingga diperoleh total 96 data yang dapat diolah. Metode analisis yang digunakan adalah analisis regresi linear berganda dengan menggunakan software SPSS versi 30 for windows. Hasil penelitian ini menunjukkan bahwa secara simultan variabel carbon emission disclosure, eco-efficiency dan financial performance berpengaruh terhadap corporate value. Secara parsial, variabel carbon emission disclosure dan financial performance berpengaruh signifikan terhadap corporate value. Sedangkan variabel eco-efficiency tidak berpengaruh signifikan terhadap corporate value
Pengaruh efisiensi, efeketivitas, dan kontribusi pajak bumi dan bangunan perdesaan dan perkotaan (PBB P-2) terhadap pendapatan asli daerah (PAD) kota jambi tahun 2019-2023 Fadila, Nazhira; Kusumastuti, Ratih; Hernando, Riski
JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) Vol 10 No 01 (2025): JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal)
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v10i01.45895

Abstract

This study analyzes the impact of efficiency, effectiveness, and the contribution of Rural and Urban Land and Building Tax (PBB P-2) on Regional Original Revenue (PAD) in Jambi City from 2019 to 2023. Using secondary data from BPPRD Jambi and multiple linear regression, results show that efficiency and effectiveness significantly affect PAD, while PBB P-2’s individual contribution is weaker. However, combined, all variables significantly influence PAD. The findings emphasize the importance of improving tax collection efficiency and effectiveness, along with increasing tax contributions, to strengthen local revenue. Better tax management and compliance strategies are recommended to optimize PAD.
PENGARUH ASIMETRI INFORMASI, KOMITMEN ORGANISASI, DAN STRATEGI ORGANISASI TERHADAP HUBUNGAN ANTARA KOMPENSASI BERBASIS INSENTIF DENGAN KINERJA Luthfi, Luthfi; Kusumastuti, Ratih; Erwati, Misni
Jurnal Dinamika Manajemen Vol. 13 No. 2 (2025): Jurnal Dinamika Manajemen
Publisher : Prodi Magister Manajemen Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jdm.v13i3.47262

Abstract

Penelitian ini bertujuan menemukan bukti empiris mengenai pengaruh asimetri informasi, komitmen organisasi, dan strategi organisasi terhadap hubungan antara penerapan kompensasi berbasis insentif dengan kinerja manajerial. Populasi yang menjadi objek penelitian ini adalah seluruh manajer perusahaan jasa dan manufaktur yang beroperasi di Indonesia. Teknik penyampelan metode purposive sampling yang menjadi sampel penelitian adalah 57 manajer responden. Data diambil dari hasil pengisian kuisioner survey. Instrumen diuji validitas dan reliabilitas. Pengujian hipotesis menggunakan analisis regresi. Hasil penelitian membuktikan kompensasi berbasis insentif berpengaruh positif terhadap kinerja manajerial. Asimetri informasi berpengaruh pada hubungan antara kompensasi berbasis insentif dengan kinerja manajerial. Komitmen organisasi tidak berpengaruh pada hubungan antara kompensasi berbasis insentif dengan kinerja manajerial. Strategi organisasi tidak berpengaruh pada hubungan antara kompensasi berbasis insentif dengan kinerja manajerial.
Accountability and Transparancy of APBDes Management in Batu Putih Village Lilis Wahyu Ningsih; Iskandar Sam; Ratih Kusumastuti
International Journal of Economic Research and Financial Accounting Vol 3 No 4 (2025): IJERFA JULY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i4.373

Abstract

This study aims to analyze accountability and transparency in the management of the Village Revenue and Expenditure Budget (APBDes) in Batu Putih Village, Pelawan District, Sarolangun Regency. The method used is a qualitative descriptive approach with data collection techniques through interviews, observations, and documentation. The results of the study indicate that the management of the APBDes has been carried out according to the stages set out in the regulations, namely planning, implementation, recording, reporting, and accountability. Accountability is reflected in the obligation of the village government to prepare financial reports in a timely manner. Meanwhile, transparency can be seen from efforts to convey information to the public, although it is still limited to certain media and has not reached all levels of society. Community participation in the planning process also still needs to be improved. In conclusion, village financial management is quite good, but it needs to be improved in terms of public involvement and openness of information to realize a transparent and responsible village government.
Integrasi Faktor Lingkungan, Sosial, dan Tata Kelola (ESG) dalam Strategi Keberlanjutan Perusahaan: Tinjauan Sistematis terhadap Dampak pada Kinerja dan Nilai Organisasi Damanik, Eva Setia Rini; Mansur, Fitrini; Safelia, Nela; Kusumastuti, Ratih; Herawaty, Netty
Journal of Global Economic Research Vol. 2 No. 2 (2025)
Publisher : Akademi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62194/hcc09350

Abstract

Penelitian ini menyajikan tinjauan literatur sistematis mengenai integrasi faktor Lingkungan, Sosial, dan Tata Kelola (Environmental, Social, and Governance—ESG) dalam strategi keberlanjutan perusahaan serta dampaknya terhadap kinerja dan nilai organisasi. Studi ini mengidentifikasi, mengevaluasi, dan mensintesis hasil penelitian empiris dari jurnal terindeks Scopus selama sepuluh tahun terakhir. Fokus utama penelitian adalah bagaimana penerapan ESG dapat meningkatkan kinerja finansial, memperkuat reputasi, dan memberikan kontribusi signifikan terhadap pencapaian tujuan pembangunan berkelanjutan. Metode tinjauan sistematis digunakan dengan kriteria inklusi dan eksklusi yang ketat untuk memastikan relevansi dan kualitas literatur. Hasil analisis menunjukkan bahwa integrasi ESG dalam kebijakan perusahaan berkontribusi positif terhadap efisiensi operasional, pengelolaan risiko, serta nilai pasar perusahaan. Penelitian ini juga mengidentifikasi variasi implementasi ESG berdasarkan sektor dan wilayah geografis, serta kesenjangan dalam standar pengukuran ESG. Temuan ini memberikan gambaran komprehensif mengenai tren penelitian, tantangan, dan implikasi praktis bagi pengembangan strategi keberlanjutan yang efektif. Kesimpulannya, penguatan sinergi antara ESG dan keberlanjutan perusahaan merupakan elemen kunci dalam menghadapi tantangan bisnis masa depan.
PENGARUH IMPLEMENTASI SISTEM AKUNTANSI KEUANGAN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH Edgar, Gabeando; Kusumastuti, Ratih
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 14, No 1 (2025): Akuntansi Keuangan dan Bisnis
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v14i1.13495

Abstract

Penelitian ini mengeksplorasi bagaimana implementasi sistem akuntansi keuangan mempengaruhi kualitas laporan keuangan di tingkat pemerintah daerah. Dalam sebuah studi berbasis asosiatif, partisipan terdiri dari 50 pegawai yang bertugas di bidang akuntansi, administrasi keuangan, serta penyusunan laporan keuangan di SKPD Kabupaten Muaro Jambi. Metodologi penelitian meliputi penggunaan kuesioner melalui platform Google Form serta analisis data mempergunakan perangkat lunak SPSS versi 25. Proses analisis melibatkan serangkaian uji, seperti uji validitas, reliabilitas, normalitas, multikolinearitas, dan analisis regresi berganda. Temuan penelitian ini secara signifikan menyoroti pengaruh sistem akuntansi keuangan pada kualitas laporan, yang jelas terbukti melalui uji statistik F dan t. Temuan ini mengindikasikan bahwa implementasi yang baik dari sistem akuntansi keuangan mempunyai dampak yang penting terhadap kualitas laporan keuangan pemerintah daerah. Implikasi yang dapat diambil dari penelitian ini menekankan esensinya manajemen yang efektif dalam penerapan sistem akuntansi yang tepat untuk memastikan keandalan dan kualitas laporan keuangan di tingkat pemerintah daerah. Dengan itu, penekanan pada manajemen yang baik terhadap sistem akuntansi menjadi krusial dalam memastikan integritas dan kredibilitas laporan keuangan di lingkungan pemerintah daerah.
INTEGRASI ALGORITMA SOSIAL MEDIA Hernando, Riski; Mansur, Fitrini; Kusumastuti, Ratih; Prasetyo, eko; Prasetyo, Primadi
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 7, No 12 (2024): MARTABE : JURNAL PENGABDIAN MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v7i12.4920-4925

Abstract

Di era digital yang semakin maju, media sosial telah menjadi bagian integral dari kehidupan sehari-hari. Artikel ini membahas tentang integrasi algoritma dalam platform media sosial dan dampaknya terhadap interaksi pengguna. Dengan menggunakan algoritma canggih, platform media sosial dapat menyaring konten, mempersonalisasi pengalaman pengguna, dan meningkatkan keterlibatan. Penelitian ini merupakan hasil dari pengabdian masyarakat di Kelurahan Tanjung Johor dengan melibatkan lebih kurang 30 peserta pelaku UMKM di Desa tersebut. Pengabdian ini juga melibatkan content creator dari Kopi Paman. Hasil pengabdian ini memberikan wawasan tentang bagaimana integrasi algoritma media sosial mempengaruhi dinamika sosial dan memberikan rekomendasi untuk pengembangan usaha pelaku UMKM Kelurahan Tanjung Johor di masa depan.
Factors Affecting Carbon Emission Disclosure And Its Impact On Company Financial Performance (Study Of Energy Sector Companies Listed On The IDX In 2020-2022) Lestari, Rinda; Mukhzarudfa, Mukhzarudfa; Kusumastuti, Ratih
Jurnal Ekonomi Teknologi dan Bisnis (JETBIS) Vol. 3 No. 6 (2024): JETBIS : Journal Of Economics, Technology and Business
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/jetbis.v3i6.115

Abstract

This research aims to determine the influence of carbon performance, environmental costs, and green product innovation on carbon emission disclosure and its impact on financial performance (a case study of Energy Sector Companies Listed on the IDX in 2020-2022). The population in the research is energy sector companies listed on the BEI in 2020-2022. The research sample was selected using a purposive sampling technique, namely a sample determination technique using predetermined criteria, so that a total sample of 54 research samples was obtained. This research method uses quantitative methods. This research uses secondary data obtained through the publication of financial reports, annual reports and sustainability reports for each energy sector company listed on the Indonesia Stock Exchange (BEI). The research results show that carbon performance and green product innovation have a positive and significant effect on carbon emissions disclosure. Environmental costs have a negative but not significant effect on carbon emissions disclosure. Carbon performance has a negative and significant effect on financial performance. Environmental costs have a positive and significant effect on financial performance. Green product innovation has a negative but not significant effect on financial performance. Disclosure of carbon emissions has a positive and significant effect on financial performance. Carbon performance and green product innovation have a positive and significant effect on financial performance through carbon emission disclosure. Environmental costs have a negative but insignificant effect on financial performance through carbon emission disclosure.
Factors Affecting Carbon Emission Disclosure And Its Impact On Company Financial Performance (Study Of Energy Sector Companies Listed On The IDX In 2020-2022) Lestari, Rinda; Mukhzarudfa, Mukhzarudfa; Kusumastuti, Ratih
Jurnal Ekonomi Teknologi dan Bisnis (JETBIS) Vol. 3 No. 6 (2024): Jurnal Ekonomi, Teknologi dan Bisnis
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/jetbis.v3i6.115

Abstract

This research aims to determine the influence of carbon performance, environmental costs, and green product innovation on carbon emission disclosure and its impact on financial performance (a case study of Energy Sector Companies Listed on the IDX in 2020-2022). The population in the research is energy sector companies listed on the BEI in 2020-2022. The research sample was selected using a purposive sampling technique, namely a sample determination technique using predetermined criteria, so that a total sample of 54 research samples was obtained. This research method uses quantitative methods. This research uses secondary data obtained through the publication of financial reports, annual reports and sustainability reports for each energy sector company listed on the Indonesia Stock Exchange (BEI). The research results show that carbon performance and green product innovation have a positive and significant effect on carbon emissions disclosure. Environmental costs have a negative but not significant effect on carbon emissions disclosure. Carbon performance has a negative and significant effect on financial performance. Environmental costs have a positive and significant effect on financial performance. Green product innovation has a negative but not significant effect on financial performance. Disclosure of carbon emissions has a positive and significant effect on financial performance. Carbon performance and green product innovation have a positive and significant effect on financial performance through carbon emission disclosure. Environmental costs have a negative but insignificant effect on financial performance through carbon emission disclosure.
FISHERMEN’S PERCEPTION ON PORTABLE COOLING MACHINES WITH SOLAR PANELS AT BATU BERIGA, CENTRAL BANGKA REGENCY Imron, Mohammad; Wisudo, Sugeng Hari; Baskoro, Mulyono S.; Uju; Triadhi, Joko; Soehadi, Imam; Kurnia, Triono Aries; Arzali; Anggraini, Atika; Kusumastuti, Ratih; Wardani, Puti; Prasetiyo, Shidiq Lanang
Jurnal Penelitian Perikanan Laut (Albacore) Vol 9 No 3 (2025): Albacore
Publisher : Departemen PSP IPB

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/core.9.3.483-496

Abstract

This study aims to analyze the perceptions of Batu Beriga fishermen regarding the use of portable cooling machines powered by solar panels as an alternative to ice in handling fish catches. The technology is considered promising as it reduces dependence on ice blocks, lowers operational costs, and helps maintain fish freshness for longer periods. A descriptive quantitative approach was employed, using a structured questionnaire administered to 40 active fishermen with at least five years of fishing experience. Perceptions were assessed through 10 indicators covering functionality, economic benefits, ease of use, compatibility, technical complexity, and impact on catch quality. The results reveal that most fishermen expressed positive perceptions, with the highest agreement on the machine’s function as an ice substitute (95%) and its adaptability to vessel conditions (90%). However, concerns remain regarding the initial investment cost and fabrication complexity, as only 50% of respondents agreed with this aspect. Overall, the findings highlight a strong relative advantage and compatibility, while technical complexity persists as a major challenge. The study underscores the need for policy support in the form of technology subsidies, soft loans, and technical training programs to facilitate wider adoption. Such interventions are expected to accelerate the integration of renewable energy technologies into small-scale fisheries, reduce fishermen’s operational costs, and strengthen post-harvest handling systems. Furthermore, the adoption of solar-powered cooling technology aligns with the Sustainable Development Goals (SDGs), particularly Goal 7 (Affordable and Clean Energy) and Goal 14 (marine ecosystem). Key words: Bangka Tengah, fishermen, perception, portable cooling machine, solar panel
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