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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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How Does MSME Tax Compliance Stand In Indonesia Kusumastuti, Ratih; Nurlia; Suryadi, Dedy; Cakranegara, Pandu Adi; Apramilda, Riesna
Journal of Management Vol. 3 No. 1 (2024): January - June
Publisher : Yayasan Pendidikan Belajar Berdikari

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

Abstract

The purpose of this study is to look at MSME taxpayer compliance while using tax socialization as a moderator. This study collects primary data by sending questionnaires to owners of Micro, Small, and Medium Enterprises located in East Java. Using a sampling approach known as convenience sampling, researchers were able to acquire 97 responses from the questionnaire. The data was examined using the SPSS tool, which included multiple linear regression model analysis. According to the results of the tests, tax incentives have no effect on taxpayer compliance; tax understanding has a positive effect on taxpayer compliance; tax socialization strengthens the influence of tax incentives on taxpayer compliance; and tax socialization weakens the influence of tax understanding on taxpayer compliance
EFFECTIVENESS OF UNDERWATER DIP LAMPS (LACUDA) AND CONVENTIONAL LED LAMPS IN CENTRAL BANGKA WATERS: EFEKTIVITAS LAMPU CELUP BAWAH AIR (LACUDA) DAN LAMPU LED KONVENSIONAL DI PERAIRAN BANGKA TENGAH Imron, Mohammad; Kurnia, Triono Aries; Kusumastuti, Ratih; Wardani, Puti Nursitaning Kusuma; Hendayana, Yomivin Varel
Jurnal Teknologi Perikanan dan Kelautan Vol 16 No 4 (2025): NOVEMBER 2025
Publisher : Fakultas Perikanan dan Ilmu Kelautan, IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24319/jtpk.16.406-415

Abstract

Perkembangan teknologi alat bantu penangkapan ikan pada bagan telah berlangsung cukup pesat, khususnya penggunaan lampu celup bawah air (LACUDA) dan lampu LED konvensional. Variasi jenis, warna, dan metode pengoperasian lampu berpengaruh terhadap jumlah, komposisi, serta produktivitas hasil tangkapan. Penelitian ini bertujuan membandingkan kinerja penangkapan bagan tancap yang menggunakan lampu celup bawah air (LACUDA) berdaya 750 watt berwarna hijau dengan lampu LED konvensional berdaya 600 watt berwarna putih. Penelitian lapangan dilaksanakan pada Oktober–November 2024 melalui enam trip penangkapan dengan total 18 kali pengangkatan. Data yang dikumpulkan meliputi produktivitas dan komposisi hasil tangkapan yang dianalisis secara deskriptif serta menggunakan uji Mann–Whitney U. Hasil penelitian menunjukkan bahwa produktivitas hasil tangkapan dengan lampu LACUDA sebesar 10,07, lebih tinggi dibandingkan lampu LED konvensional sebesar 8,34. Total hasil tangkapan menggunakan LACUDA mencapai 181,3 kg, sedangkan LED konvensional 150,1 kg. Komposisi hasil tangkapan LACUDA juga lebih beragam, terdiri atas lima spesies, yaitu ikan tamban (Amblygaster leiogaster), cumi bangka (Uroteuthis chinensis), lempis (Scomberoides lysan), ciu (Selaroides leptolepis), dan teri (Stolephorus indicus), sedangkan LED konvensional hanya terdiri atas empat spesies, tanpa teri. Temuan ini menunjukkan bahwa lampu celup bawah air (LACUDA) meningkatkan produktivitas tangkapan dan keragaman spesies dibandingkan dengan lampu LED konvensional dalam operasi bagan tancap.
The Role of Accountant Professional Commitment in the Relationship of Cloud Computing Services to the Performance of Startup Companies in Indonesia Ratih Kusumastuti; Derist Touriano; Dedy Setiawan; Wirmie Eka Putra; Lismawati; Dri Asmawanti
Dinasti International Journal of Economics, Finance & Accounting Vol. 3 No. 6 (2023): Dinasti International Journal of Economics, Finance & Accounting (January-Febru
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v3i6.4482

Abstract

This study aims to examine the effect of cloud computing services on the performance of startup companies in Indonesia, as well as to identify the mediating role of professional accountants' commitment in enhancing the effectiveness of digital technology adoption. The background of the study indicates that the rapid growth of startups, including those achieving unicorn status, is driven by digital transformation and the implementation of cloud computing, which increases operational flexibility, cost efficiency, and strategic innovation (Adjei et al., 2021; Elmorshidy, 2019; Khayer et al., 2020). On the other hand, the role of professional accountants is critical in managing risks and ensuring the integrity of financial management; thus, their commitment mediates the relationship between cloud computing adoption and startup performance (Kusumastuti et al., 2016; Mangiuc, 2017; Vasileiou & Kerr, 2021). Primary data were collected through an online survey using purposive sampling among professional accountants in the startup sector in Indonesia. Data analysis was conducted using Structural Equation Modeling based on Partial Least Squares (PLS-SEM) with the assistance of IBM SPSS and WarpPLS version 7.0. The results reveal that cloud computing services have a significant positive effect on startup performance, and this effect is further enhanced when supported by a high level of professional accountants' commitment. These findings confirm that the synergy between technological capabilities and competent human resources is key to digital transformation and to enhancing the competitive advantage of companies in the era of globalization. The implications of this study underscore the need for investment in digital infrastructure and the improvement of human resource competence, particularly among professional accountants, to support innovative strategies and operational efficiency in startup environments. This research contributes both empirically and conceptually to the literature on digitalization and corporate performance.
The Effect of Budgetary Participation, Public Accountability and Decentralization on Managerial Performance with Organizational Commitment as a Moderating Variable (a Study on Regional Apparatus Organizations on Sungai Penuh City) Edo Agus Pratama; Yudi; Ratih Kusumastuti
International Journal of Business and Quality Research Vol. 3 No. 04 (2025): October - December, International Journal of Business and Quality Research (IJ
Publisher : Citakonsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijbqr.v3i04.2298

Abstract

Managerial performance in public sector organizations is an important aspect in realizing effective, efficient, and accountable governance. However, various phenomena in the Regional Apparatus Organizations (OPD) of Sungai Penuh City indicate a discrepancy between the set performance targets and the achieved results, low quality of budget implementation, variations in the implementation of public accountability, and asynchronous implementation of decentralization of authority between work units. These conditions indicate the need for an evaluation of the factors that influence managerial performance. This study aims to analyze the effect of budget participation, public accountability, and decentralization on managerial performance, and to examine the role of organizational commitment as a moderating variable in OPDs of Sungai Penuh City. The study used a quantitative approach with a survey technique through the distribution of questionnaires to structural officials of echelon III and IV across all OPDs of Sungai Penuh City. The sample was determined by the purposive sampling method with 160 respondents. Data analysis was conducted using the Partial Least Square-Structural Equation Modeling (PLS-SEM) approach through SmartPLS 4.0 which includes evaluation of the outer model, inner model, and testing of moderation effects. The results of the study indicate that budget participation has a significant effect on managerial performance, public accountability has an effect on managerial performance, and decentralization has also been shown to have an effect on managerial performance. However, organizational commitment does not moderate the effect of budget participation on managerial performance and does not moderate the effect of decentralization on managerial performance. Conversely, organizational commitment has been shown to moderate the effect of public accountability on managerial performance. The findings of this study provide important implications for local governments, namely that strengthening manager1ial performance does not only need to focus on increasing budget participation, accountability quality, and decentralization effectiveness, but also requires selective strengthening of organizational commitment aspects, especially in the context of public accountability. This study is expected to contribute to the development of public sector management literature and serve as a reference for local governments in formulating policies to improve managerial performance.
Analysis of the Influence of Behavioral Aspects on the Accounting System at PT. Batanghari Sawit Sejahtera Muhammad Agung Soeharto; Kusumastuti, Ratih; Hernando, Riski; Abdurrahman, Rezi
Jurnal Cakrawala Akuntansi Vol. 16 No. 2 (2024): Jurnal Cakrawala Akuntansi
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v16i2.46726

Abstract

The objective of this research is to investigate how behavioral factors, such as motivation, attitude, perception, learning, and emotion, impact the accounting system at PT. Batanghari Sawit Sejahtera. For the study, 45 respondents from the accounting, administration, and warehousing departments were selected using purposive sampling procedures in a quantitative manner. SPSS 22 was used to help with the multiple linear regression data analysis. The study's findings show that these behavioral factors significantly impact the accounting system at the same time. To a certain extent, attitudes, perceptions, and learning are not significantly impacted; only motivation and emotions are. These results demonstrate that the emotional and motivational aspects of employees are critical to the accounting system's efficacy. The implication is that businesses should give employee behavior first priority when creating accurate and effective accounting information systems.
PERAN AUDIT INTERNAL DALAM MENCEGAH FRAUD DI PERUSAHAAN Nurul Tsalatsa Azizah; Rahmadina Rahmadina; Warda Mumtaza; Ratih Kusumastuti
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 2 (2023): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v3i2.1715

Abstract

This study aims to analyze the role of internal audit in preventing fraud within the company. Fraud is an act of deception or manipulation that is carried out with the aim of gaining illegal profit, and can cause significant financial losses for the company. Internal audit, as an independent and objective function, is responsible for assessing the effectiveness of the internal control system and ensuring compliance with applicable policies and procedures. In this study, a qualitative approach was used by conducting literature studies and case analysis related to fraud in companies. The results of the analysis show that the role of internal audit is very important in preventing and detecting fraud within the company. Internal audit can help identify gaps or weaknesses in the internal control system, as well as provide recommendations to improve business processes that are vulnerable to fraud. Several strategies that can be carried out by internal audit in preventing fraud include assessing fraud risk, testing and evaluating internal control systems, checking transactions regularly, as well as educating and training employees regarding business ethics and corporate governance. In addition, internal audit can also act as a channel for complaints (whistleblowing) which allows employees to report fraud without fear of retaliation. This study concludes that internal audit has a crucial role in preventing and reducing the risk of fraud within a company. By conducting a comprehensive and proactive audit, internal audit can help create a business environment that is transparent, ethical and with integrity. The results of this study are expected to provide insights and recommendations for companies in optimizing the role of internal audit in preventing and managing fraud risk.
P PENINGKATAN LITERASI KEUANGAN DAN EDUKASI PENGELOLAAN KEUANGAN BAGI PELAKU UMKM DI KELURAHAN OLAK KEMANG Netty Herawaty; Sri Rahayu; Ratih Kusumastuti; Rahayu Rahayu; Widya Sari Wendry
Jurnal Pengabdian Masyarakat Vol. 3 No. 1 (2025): Jurnal Pengabdian Masyarakat
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/2025.v3i1/460/5/juramas

Abstract

The main objective of this community service is to improve the understanding and practical skills of MSME partners in financial literacy and management as a fundamental strategy to increase their business competitiveness. The main problems faced by MSME partners include (1) a lack of understanding of the importance of financial literacy; (2) a lack of structured transaction recording practices in accordance with accounting standards; and (3) the lack of a clear separation between personal and business finances. This results in weak control over cash flow and difficulties in determining working capital and business profitability. The method used in this activity is an educational approach through interactive lectures and technical assistance. The activity is carried out in several stages, including a preliminary survey, program socialization, training implementation (focusing on the importance of financial literacy, fund separation, and income-expenditure recording practices), activity evaluation, and program sustainability planning. It is hoped that through this community service, MSME actors in Olak Kemang Village will not only understand the theory but also be able to implement good financial management, so that simple financial reports can be presented, business capital can be managed well, and ultimately be able to encourage sustainable growth and MSME competitiveness.
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