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All Journal Jurnal Teknologi Perikanan dan Kelautan 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 Jurnal Ilmu Multidisplin 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 Nomico 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) Harmoni Economics: International Journal of Economics and Accounting
Ratih Kusumastuti
Universitas Jambi
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THE INFLUENCE OF COMPANY SIZE, AUDITOR QUALITY AND AUDIT OPINION ON THE TIMELINESS OF FINANCIAL REPORTING WITH PROFITABILITY AS A MODERATION VARIABLE: (Empirical Study of Banking Companies on the Indonesia Stock Exchange 2020-2022 Period) Wahyu Safittri; Mukhzarudfa; Ratih Kusumastuti
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 1 (2023): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i1.844

Abstract

This research delves into the determinants of financial reporting timeliness, with a specific focus on the moderating effect of profitability. It examines factors such as company size, auditor quality, and audit opinion in the context of 46 banking companies listed on the Indonesian Stock Exchange, utilizing secondary data from the exchange itself. Employing the Partial Least Modeling (PLS-SEM) Structural Equation Modeling approach, the study reveals noteworthy insights. It finds that company size and auditor quality significantly impact reporting timeliness, indicating that larger companies and those with higher-quality auditors tend to report financial information more promptly. Surprisingly, neither audit opinion nor profitability demonstrates a direct influence on financial reporting timeliness, although profitability does act as a moderator, significantly affecting the relationship between company size and reporting timeliness. However, profitability does not play a similar moderating role in relationships involving auditor quality and audit opinion. In summary, this research elucidates the multifaceted nature of factors influencing financial reporting timeliness in the banking sector of the Indonesian Stock Exchange, highlighting the direct impacts of company size and auditor quality alongside the nuanced role of profitability as a moderator in specific relationships.
DETERMINANTS OF FRAUD PREVENTION MANAGEMENT GRANT FUNDING FINANCE: (Study of Jambi Province Bawaslu and Regency/City Bawaslu in Jambi Province) Herwinda Astrina; Sri Rahayu; Ratih Kusumastuti
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 1 (2023): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i1.948

Abstract

The management of direct grant funds for regional elections requires streamlined processes within the Provincial Election Supervisory Agency and Regency/City Election Supervisory Committees. Technical Instructions outlined in a 2019 decree guide work plans, budgets, administration, accountability, and reporting. Efforts to prevent fraud in grant management are essential for reliable financial reporting, operational efficiency, auditor confidence, legal compliance, and asset protection. Controls, whether preventive or detective, manual or automatic, play a crucial role in these efforts. This research aims to analyze the Determinants of Fraud Prevention in Financial Management of Grant Funds. The context chosen was the Bawaslu of Jambi Province and the Bawaslu of Districts/Cities throughout Jambi Province, totaling 65 people. The analytical tool used in this research is SMART PLS. The results can be concluded that the competency of the work unit apparatus has no effect on preventing fraud in the financial management of grant funds, the internal control system has an effect on preventing fraud in the financial management of grant funds, Whistleblowing systems have an effect on preventing fraud in the financial management of grant funds.
SUSTAINABILITY REPORTING QUALITY IN THE BASIC MATERIALS SECTOR OF COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Sri Wahyuni; Mukhzarudfa Mukhzarudfa; Ratih Kusumastuti; Wiwik Tiswiyanti
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 3 No. 3 (2026): Maret
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v3i3.3629

Abstract

This study aims to examine the quality of Environmental, Social, and Governance (ESG) reporting and its relationship with the performance and resilience of Basic Materials sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Based on stakeholder theory and legitimacy theory, this study analyzes the effect of ESG risk transparency on operational stability and market trust. The method used is content analysis with a priori coding based on GRI G4 indicators on 11 companies selected through purposive sampling. The results show a significant transformation in ESG risk profiles; issuers such as TINS, ANTM, SMGR, and INTP successfully achieved the lowest risk category (Negligible to Low Risk) by 2024. The findings reveal that ESG risk management has a strong linear correlation with operational efficiency and access to green financing. Conversely, companies categorized as Severe Risk are more vulnerable to regulatory pressure and market volatility. This study confirms that ESG compliance is a crucial determinant in closing the legitimacy gap and enhancing global competitiveness. The practical implications emphasize the importance of integrating green technology and transparent governance for the basic materials sector to ensure business sustainability in the low-carbon economy era. Kata kunci: Sustainability Report, ESG (Enviromental, Social, and Governance), Firm Performance.
The Quality of Sustainability Reporting by Infrastructure Sector Companies Listed on the Indonesia Stock Exchange for the 2020–2024 Period Muhardi Achmad; Mukhzarudfa Mukhzarudfa; Wiwik Tiswiyanti; Ratih Kusumastuti
Asian Journal of Management Analytics Vol. 5 No. 2 (2026): April 2026
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v5i2.16458

Abstract

This study aims to investigate the quality of sustainability reporting of infrastructure sector companies listed on the Indonesia Stock Exchange for the period 2020-2024. The sample consisted of 6 companies from the infrastructure sector (out of 70 companies) chosen by purposive sampling, based on consistency and availability of sustainability reports during the observation period. The degree of compliance with disclosure requirements was quantified using dichotomous scoring. The findings indicate a steady improvement in the quality of sustainability reporting, with the total ESG compliance score reaching 54.31%. The average compliance score rose from 39.35% in 2020 to 67.44% in 2024. The main results show that environmental disclosure significantly improved after the adoption of GRI Standards 2021, while governance reached the highest level of compliance, indicating a change in corporate transparency and responsibility.
THE IMPACT OF ENVIRONMENTAL MANAGEMENT ACCOUNTING, GREEN INVESTMENT, AND ESG DISCLOSURE ON FIRM VALUE: AN EMPIRICAL STUDY OF THE ENERGY SECTOR ON THE INDONESIA STOCK EXCHANGE 2020-2024 PERIOD Disya Yuke Farhana; Mukhzarudfa; Ratih Kusumastuti; Wiwik Tiswiyanti
International Journal of Economics, Education, Law and Social Sciences (IJEELSC) Vol. 2 No. 1 (2026): January
Publisher : PT. ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijeelsc.v2i2.36

Abstract

This study examines the impact of Environmental Management Accounting (EMA), Green Investment (GI), and ESG Disclosure on firm value (Tobin's Q) among 16 energy sector companies listed on the Indonesia Stock Exchange (IDX) from 2020-2024. Using a quantitative approach and multiple linear regression, the study analyzed 80 observations selected through purposive sampling. The results indicate that the model significantly explains 66.4% of the variation in firm value (Adjusted R² = 0.664). In partial analysis, only EMA was found to have a significant positive effect on firm value (β = 0.997; t = 12.482; p < 0.001). Conversely, Green Investment (β = 0.128; t = 1.506; p = 0.136) and ESG Disclosure (β = -0.022; t = -0.632; p = 0.529) showed no significant impact. These findings suggest that the systematic internalization of environmental costs through EMA is a key driver of market perception in Indonesia's energy sector. Consequently, firms and regulators should prioritize the depth of internal environmental management practices over mere formal disclosure to effectively enhance investor confidence and corporate value.
THE EFFECT OF OWNERSHIP STRUCTURE ON CORPORATE FINANCIAL PERFORMANCE: AN EMPIRICAL STUDY OF INDUSTRIAL SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2020–2024 PERIOD Salsa Vonni Indrayani; Ratih Kusumastuti; Mukhzarudfa; Wiwik Tiswiyanti
International Journal of Economics, Education, Law and Social Sciences (IJEELSC) Vol. 2 No. 1 (2026): January
Publisher : PT. ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/c6ydjq10

Abstract

This study aims to analyze the effect of institutional ownership and managerial ownership on firm financial performance, measured using Tobin’s Q, in industrial sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The study adopts a quantitative approach using panel data regression with 70 observations from 14 companies selected through purposive sampling. The selection of the most appropriate model was conducted using the Chow test and the Hausman test, which indicate that the Fixed Effect Model (FEM) is the most suitable model for the analysis. The results show that, partially, both institutional ownership and managerial ownership do not have a statistically significant effect on Tobin’s Q. However, simultaneously, both variables have a significant effect on firm financial performance. These findings suggest that ownership structure mechanisms are more effective in explaining firm performance when operating simultaneously within a corporate governance framework. Based on agency theory, these results confirm that the combination of ownership mechanisms can serve as a more effective monitoring tool in reducing conflicts of interest between managers and shareholders. This study provides empirical contributions to the corporate governance literature in developing countries, particularly in the Indonesian industrial sector.
Integrasi Faktor Lingkungan, Sosial, dan Tata Kelola (ESG) dalam Strategi Keberlanjutan Perusahaan: Tinjauan Sistematis terhadap Dampak pada Kinerja dan Nilai Organisasi Eva Setia Rini Damanik; Fitrini Mansur; Nela Safelia; Ratih Kusumastuti; Netty Herawaty
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.
Kualitas Pengungkapan Sustainability Report Berbasis GRI pada Perusahaan Sektor Energi di Bursa Efek Indonesia Periode 2020–2024 Suci Mulyani; Mukhzarudfa; Ratih Kusumastuti; Wiwik Tiswiyanti
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 3 No. 4 (2026): April
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v3i4.236

Abstract

Penelitian ini bertujuan menganalisis tingkat pengungkapan pelaporan keberlanjutan pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020–2024 berdasarkan kerangka GRI Standard 2021. Penelitian menggunakan pendekatan kuantitatif deskriptif dengan metode content analysis terhadap laporan keberlanjutan dan laporan tahunan perusahaan. Dari 91 perusahaan sektor energi, diperoleh 16 perusahaan sampel melalui teknik purposive sampling. Pengukuran dilakukan menggunakan 97 indikator GRI yang dikelompokkan dalam dimensi Environmental (31 item), Social (36 item), dan Governance (30 item) dengan skoring dikotomis. Hasil penelitian menunjukkan bahwa rata-rata skor pengungkapan ESG meningkat dari 45,28% pada tahun 2020 menjadi 83,11% pada tahun 2024. Dimensi Governance memiliki tingkat pengungkapan tertinggi, sedangkan dimensi Environmental dan Social masih relatif lebih rendah. Sebagian besar perusahaan telah mencapai tingkat pengungkapan yang tinggi pada akhir periode penelitian. Temuan ini menunjukkan bahwa kualitas pelaporan keberlanjutan perusahaan sektor energi di Indonesia mengalami peningkatan, meskipun masih terdapat kesenjangan antar dimensi ESG.
The Effect of Environmental Cost, Carbon Emission Disclosure, and Sustainability Reporting on Financial Performance of Consumer Non-Primary Sector Companies Listed on the Indonesia Stock Exchange:A Management Accounting Perspective with E-Views Analysis Rani Nur Az-zahra Osman; Mukhzarudfa Mukhzarudfa; Ratih Kusumastuti; Wiwik Tiswiyanti
Oikonomia : Journal of Management Economics and Accounting Vol. 3 No. 3 (2026): Oikonomia - May
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v3i3.577

Abstract

This study analyzes the effect of environmental cost, carbon emission disclosure, and sustainability reporting on financial performance proxied by Return on Assets (ROA) in consumer non-primary sector companies listed on the Indonesia Stock Exchange for the 2020–2024 period. The research population includes all consumer non-primary sector companies on the IDX, with a sample of 18 companies selected through purposive sampling technique, yielding 90 observation data (balanced panel). Data analysis employs panel data regression using E-Views 13 software, encompassing Common Effect, Fixed Effect, and Random Effect model estimation selected through the Chow Test, Hausman Test, and Lagrange Multiplier Test. The results indicate that: (1) environmental cost has a significant negative effect on ROA; (2) carbon emission disclosure has a significant positive effect on ROA; and (3) sustainability reporting has a significant positive effect on ROA. Simultaneously, the three independent variables significantly affect financial performance with a coefficient of determination (adjusted R²) of 0.6572 or 65.72%. These findings imply the importance of integrating environmental cost information and sustainability reporting into management accounting systems to support corporate strategic decision-making.
Analisis Sistem Informasi Manajemen Keuangan di UMKM Nurul Huda; Ratih Kusumastuti; Achmad Hizazi
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 2 No. 4 (2025): November: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v2i4.1957

Abstract

Digital transformation in the field of information technology requires Micro, Small, and Medium Enterprises (MSMEs) to improve the quality of financial management to be able to compete sustainably. One effort that can be done is through the implementation of the Financial Management Information System (MISK). This study aims to analyze the implementation of MISK in MSMEs, examine the benefits obtained, and identify obstacles faced in the implementation process. The research method used is a qualitative descriptive approach with data collection techniques through interviews, observation, and documentation. The object of the study is the culinary MSME "Dapur Lestari Jambi" which has implemented a digital financial recording application and Point of Sale (POS) system. The results of the study indicate that the implementation of MISK can increase the accuracy of transaction recording, accelerate the preparation of financial reports, improve cash flow management, and support data-based managerial decision-making. However, the implementation of MISK still faces several obstacles, especially related to limited human resource competency, consistency of recording, and adaptation to technology. This study concludes that the Financial Management Information System has a strategic role in increasing the efficiency, transparency, and professionalism of MSME financial management, and is an important factor in supporting business sustainability in the digital era.
Co-Authors A.A. Ketut Agung Cahyawan W Abdilla Rungki P Abdilla Rungki P Abdurrahman, Rezi Abdurrohim Abdurrohim Achmad Hizazi Achmad Hizazi Adib, Adib Asyraf adin, Farhan Adin Saputra Adinata Kurnia Putra Adinata Kurnia Putra Adisti Wulandari Adrian Dimas Pratama Afriantoni Afriantoni Afriantoni Afriza, Afriza Afrizal Afrizal 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 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 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 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 Puspa Arum Erma Yani Ester Salsanabila Jipa Ester Salsanabila Jipa Eva Setia Rini Damanik 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 Halalika Masyruro Hanif, Ikhdan Fatih Hanifah, Alya Hany Putri Br. Sitanggang Hari Anugrah Haryadi Hasbi Ashshiddiqi Hazman Tharis Hendra Railis Hendri Hermawan Adinugraha Hendri Syahputra Heriyani, Heriyani Hernando, Riski Herwinda Astrina 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 Indah Maharani Putri Indra, Salsabila Ardelia Inggrit Syahla Octalin Irgi Sahrinra Isbul Waton Iskandar Sam Iskandar Sam Iskandar Sam Jabida Latuamury Jaiyanti Jaiyanti Jipa, Ester Salsanabila Juantara, Billy Akbar Jusmarni, Jusmarni Kartika Malika Putri Kartika Sari Khanifah, Nur Kharimah Murni 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 Maulana Akmal Malik Maulana Zulma, Gandy Wahyu Mekar Meilisa Amalia Mifthahul Nurzanah Mifthahul Nurzanah Mimi Sintia Nodera Misni Erawati Misni Erwati Mohammad Imron 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 Muhardi Achmad Muhsin Muhsin Mukhzarudfa Mukhzarudfa Mukhzarudfa Mukhzarudfa Mukhzarudfa Mukhzarudfa Mukhzarudfa Mukhzarudfa Mukhzarudfa Mukhzarudfa Mukhzarudfa Mukhzarudfa Mukhzarudfa Mukhzarudfa, Mukhzarudfa 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 huda 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 Primadi Prasetyo Puan Maharanti Puspita, Deta Puti Nursitaning Kusuma Wardani Putra, Dios Nugraha Putri Afrilia Putri Amelia Mailensun PUTRI HANDAYANI R. Irma Rachmawati, R. Irma 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 Rani Nur Az-zahra Osman 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 Rinda Lestari Rini Oktaviani Putri Riski Hernando Riszki, Riszki Rita Friyani Riwayatiningsih, Rika Rizal Syafiie, Moh. Rizky Ramadhan Rodisna Marselin Sitompul Rts Dheby Dwi Thamara Rudy Haryanto Rusadi, Lia Atthahira Sabina Dewanda Putri Safitri, Yulia 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 Somad, Tiara Risonia Sonia, Reiny Erica Sri Andini Sri Devi Andriani Sri Handayani Sri Mulyono Sri Rahayu SRI RAHAYU Sri Rahayu Sri Rahayu Sri Wahyuni Sri Widiyati Sry Rosita Steven Wilsen Suci Mulyani 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 Triono Aries Kurnia Tumiar Deliana Gultom Uju Ulhaq, Dhiya Uli Budi Yanti S Umi Hidayati Villya Marsheela Putri Vivi Indah Sari Wahyono Wahyono Wahyu Safittri 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 Wiwik Tiswiyanti Wiwik Tiswiyanti Wiwik Tiswiyanti Wiwik Tiswiyanti Yayuk Suprihartini Yeremia Lie Yono Yomivin Varel Hendayana Yosfian Capriranda Aji Yudi Yudi Yudi Yuliana Yuliana Yuliusman - Yumiza Aprilia Putri Zaimah Zaimah Zakwan Zahran Zikral, Zikral Zulma, Gandy Wahyu Maulana