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All Journal JDM Jurnal Manajemen Terapan dan Keuangan Jurnal Konseling dan Pendidikan El Dinar The Indonesian Accounting Review JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) JOURNAL OF ECONOMIC SCIENCE Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Albacore : Jurnal Penelitian Perikanan Laut PROCEEDINGS Edukasi Islami: Jurnal Pendidikan Islam Martabe : Jurnal Pengabdian Kepada Masyarakat Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan ILTIZAM Journal of Sharia Economic Research Journal on Education IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Jurnal Riset Terapan Akuntansi Journal of Islamic Accounting and Finance Research Management Studies and Entrepreneurship Journal (MSEJ) Studi Akuntansi dan Keuangan Indonesia (SAKI) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) SELODANG MAYANG Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Revenue : Jurnal Ilmiah Akuntansi International Journal of Educational Research and Social Sciences (IJERSC) International Journal of Economy, Education and Entrepreneurship (IJE3) International Journal of Engagement and Empowerment (IJE2) JCA (Jurnal Cendekia Akuntansi) Jurnal Ekonomi Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Action Research Literate (ARL) INVOICE : JURNAL ILMU AKUNTANSI Jurnal Pajak dan Bisnis (Journal of Tax and Business) Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Al-Buhuts (e-journal) Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Indonesian Journal of Business Analytics (IJBA) Jurnal Ekonomi Bisnis dan Akuntansi Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Formosa Journal of Multidisciplinary Research (FJMR) JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Ekonomi, Bisnis dan Manajemen Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Journal of Comprehensive Science Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Asian Journal of Management Analytics Jurnal Pengabdian Masyarakat Bhinneka Gemilang: Jurnal Manajemen dan Akuntansi Populer: Jurnal Penelitian Mahasiswa Profit: Jurnal Manajemen, Bisnis dan Akuntansi Jurnal Karya Abdi Masyarakat Asian Journal of Applied Business and Management (AJABM) Journal of Creative Student Research Journal of Student Research Jambi Accounting Review (JAR) Jurnal Mutiara Ilmu Akuntansi Journal of Artificial Intelligence and Digital Business Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Student Scientific Creativity Journal Jurnal Penelitian Ekonomi Manajemen dan Bisnis Jurnal Ekonomi, Teknologi dan Bisnis Jurnal Manajemen dan Ekonomi Kreatif Manajemen Kreatif Jurnal JURNAL EKONOMI BISNIS DAN MANAJEMEN Trending: Jurnal Manajemen dan Ekonomi Jurnal Manajemen Dan Bisnis Ekonomi Jurnal Riset Manajemen dan Ekonomi Jurnal Riset Akuntansi Jurnal Kajian dan Penelitian Umum Economos : Jurnal Ekonomi dan Bisnis International Journal of Trends in Accounting Research International Journal of Management Research and Economics International Journal of Multidisciplinary Approach Research and Science Ekalaya : Jurnal Ekonomi Akuntansi Bisma : Business and Management Journal Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Ekonomi Bisnis dan Manajemen Student Research Journal Nian Tana Sikka: Jurnal Ilmiah Mahasiswa Journal of Management and Innovation Entrepreneurship (JMIE) Majority Science Journal Jurnal Pengabdian Sosial International Journal of Economic Research and Financial Accounting JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi International Journal of Community Engagement and Development Indonesian Journal of Economic & Management Sciences (IJEMS) Jurnal Bisnis Inovatif dan Digital International Journal of Business and Quality Research International Journal of Economics, Business and Innovation Research Akuntansi dan Ekonomi Pajak: Perspektif Global Greenation International Journal of Economics and Accounting Journal of Global Economic Research Jurnal Pengabdian Masyarakat Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Journal of Management Jurnal Cakrawala Akuntansi International Journal of Economics, Education, Law and Social Sciences (IJEELSC) Oikonomia : Journal of Management Economics and Accounting Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis Jurnal Ilmiah Ekonomi dan Manajemen Indonesia INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE) BORJUIS (JURNAL OF ECONOMY) INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Ratih Kusumastuti
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Analisis Kinerja Keuangan Terhadap Perusahaan Merger Pada Bursa Efek Indonesia (Bei) Fatmawati Fatmawati; Paula Agustina Sitorus; Ratih Kusumastuti
Student Research Journal Vol. 1 No. 3 (2023): Juni : Student Research Journal
Publisher : Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/srjyappi.v1i3.330

Abstract

Many companies carry out business combinations by way of mergers. The reason is because there are "additional benefits" that will be obtained or the company will be able to achieve faster growth than having to build its own business units. This study aims to analyze financial performance using financial statement ratios in a merger company, namely PT Ciputra Development Tbk. This research uses quantitative research methods. Quantitative data used were obtained from the Indonesia Stock Exchange www.idx.co.id and the company's website. In this study, we will discuss the ratios of financial statements that have a relationship with financial performance.
The Development of Management Education in 4.0 Era in Islamic School, West Java Muhammad Ihsan Dacholfany; Ni Putu Ayu Kartika Sari Dewi; Bambang Ismaya; Suhardi Suhardi; Ratih Kusumastuti
Edukasi Islami : Jurnal Pendidikan Islam Vol 12, No 03 (2023): Edukasi Islami: Jurnal Pendidikan Islam
Publisher : Sekolah Tinggi Agama Islam Al Hidayah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30868/ei.v12i03.4503

Abstract

Education is one of the aspects that is favoured in advancing the country. In this case, education must be able to adjust its role along with the times. In this 4.0 era, every school community, teachers, lecturers, students and others can actively access and find learning resources. This research uses qualitative methods with data collection techniques through observation, interviews and documentation. The results of data collection are one of the obstacles in terms of the development of education management, including less qualified human resources and a stable internet network that can support accessing existing learning resources so that the impact is in the form of learning access sources on the internet that are still not many, and also welfare to teachers or educators and employees in schools. In addition, adequate equipment such as computers is also needed in education management to gain comprehensive access, both in accessing learning materials and gaining access to every question to carry out teaching and learning activities.
Peran Whistleblowing dalam Pencegahan Fraud Pengelolaan Dana Desa di Provinsi Jambi Ratih Kusumastuti; Iskandar Sam; Derist Touriano
JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) Vol. 8 No. 1 (2023): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v8i1.27100

Abstract

The purpose of this study is to describe and provide empirical evidence regarding the role of whistleblowing in preventing fraud in the management of Village Funds. This research is a quantitative descriptive study. Source of data used in this research is primary data. Data collection was carried out using a survey method in the form of a questionnaire. The population in this study are villages that receive Village Funds spread across 9 districts in Jambi Province. The sample used in this study used a purposive sampling technique in 18 villages spread over 9 regencies in Jambi Province. data analysis using Structural Equation Modeling (SEM). The results of the study prove that Whistleblowing has a significant positive effect on Fraud Prevention. Then, Financial Reporting Compliance has a positive effect on Fraud Prevention. The results of the Moderation Test prove that Morality is not a moderating variable for the whistleblowing relationship with Fraud Prevention.
PENGEMBANGAN NILAI-NILAI SPIRITUAL BERBASIS PESANTREN KILAT (Studi Pengembangan Model Pembelajaran Pesantren Kilat yang Inovatif dan Efektif untuk Siswa Sekolah Lanjutan Tingkat Atas) Muhammad Ihsan Dacholfany; Ni Putu Ayu Kartika Sari Dewi; Bambang Ismaya; Suhardi Suhardi; Ratih Kusumastuti
Edukasi Islami : Jurnal Pendidikan Islam Vol 1, No 02 (2012): Jurnal Edukasi Islami - Juli 2012
Publisher : Sekolah Tinggi Agama Islam Al Hidayah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (307.479 KB) | DOI: 10.30868/ei.v1i02.25

Abstract

PENGARUH FREE CASH FLOW DAN KEPEMILIKAN MANAJERIAL TERHADAP KEBIJAKAN HUTANG (Studi Kasus pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Uli Budi Yanti S; Ratih Kusumastuti
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i2.349

Abstract

This research aims to find out 1}. Is there a partial influence of free cash flow on debt policy in food and beverage sub-sector companies listed on the IDX for the 2018-2021 period? 2}. Is there a partial influence of managerial ownership on debt policy in food and beverage sub-sector companies listed on the IDX for the 2018-2021 period? 3}. Is there a simultaneous influence of free cash flow and managerial ownership on debt policy in food and beverage sub-sector companies listed on the IDX for the 2018-2021 period? 4}. How big is the influence of free cash flow and managerial ownership on debt policy in food and beverage sub-sector companies listed on the IDX for the 2018-2021 period? The data analysis technique uses multiple linear regression which is logged with the help of statistical software version 22. Source data sourced from IDX financial report data on the IDX website (www.idx.co.id). Based on the results of this research, it shows that there is an influence of Free Cash Flow on Debt Policy in Food and Beverage Sub-Sector Companies Listed on the IDX for the 2018-2021 period. This is proven by tcount>ttable (-2.059>2.080). There is no influence of Managerial Ownership on Debt Policy in Food and Mint Sub-Sector Companies Registered on BEI for the 2018-2021 Period. where seen from the tcount value, it is smaller than ttable, namely (-2.608<-2.080) with a significance level of 0.016<2.080. Simultaneously, Free Cash Flow and Managerial Ownership influence Debt Policy in Food and Beverage Sub-Sector Companies Listed on the IDX for the 2018-2021 period. This is proven by Fcount > Ftable 4.401 > 3.47
Effect of Audit Delay, Audit Fee, Audit Tenure, and Going Concern Opinion for Voluntary Auditor Switching Annisa Rahmadhani; Sri Rahayu; Ratih Kusumastuti
Indonesian Journal of Economic & Management Sciences Vol. 1 No. 3 (2023): June 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v1i3.4531

Abstract

This study examines the effect of audit delay, fees, tenure, and opinion going concern on voluntary auditor switching in financial sector companies listed on the IDX from 2017 to 2022. This research uses a quantitative approach with secondary data and a purposive sample of 222 companies. using logistic regression analysis with SPSS version 26. The results revealed that audit delay has a significant positive effect, while audit tenure has a significant negative effect on voluntary auditor switching. However, audit fees and going-concern opinions have no significant effect on voluntary auditor switching
PENGEMBANGAN NILAI-NILAI SPIRITUAL BERBASIS PESANTREN KILAT (Studi Pengembangan Model Pembelajaran Pesantren Kilat yang Inovatif dan Efektif untuk Siswa Sekolah Lanjutan Tingkat Atas) Muhammad Ihsan Dacholfany; Ni Putu Ayu Kartika Sari Dewi; Bambang Ismaya; Suhardi Suhardi; Ratih Kusumastuti
Edukasi Islami: Jurnal Pendidikan Islam Vol. 1 No. 02 (2012): Jurnal Edukasi Islami - Juli 2012
Publisher : Sekolah Tinggi Agama Islam Al Hidayah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30868/ei.v1i02.25

Abstract

This research was carried out based on the notion that there was a low awareness of religious conducts especially among senior high school students. As an effort to increase this awareness, during the holly month of Ramadhan many high school in big cities held short religious teaching program known as pesantren kilat.  These programs were also held as extra-curricular activities during Ramadhan holiday.  However, most programs were not managed so that their contribution to increase students’ awareness of religious conducts was not significant.The study was focused on developing an effective and innovative pesantren kilat learning model for senior high school students.  Particular emphasis was given on the development of program objectives, materials, methods, teaching and evaluation technique, interaction patterns and dissemination method of the model.            A developmental research approach with main stages of actual model description, hypothetical model development, experiment, hypothetical model revision, and dissemination method design, was used.  Data were obtained from participants of pesantren kilat held in SMU Taman Islam and pesantren kilat organizers in SMUN V, SMU Bina Bangsa Sejahtera and SMU Ibnu 'Aqil.  All respondents were selected purposively.  A qualitative method was used to test the model invention and design and quantitative method to test the effectiveness of the experiment.It was found from the observation that the implementation of pesantren kilat in four selected SMUs did not meet the criteria of good pesantren kilat program.  The programs were only considered as extra lessons of Islamic Education given as extra-curricular activities.  An effective pesantren kilat model will exist if the relation within teacher and students is like that of kyai and santri.  Therefore, a learning model was introduced.  The model was aimed at increasing the knowledge and understanding of Islamic values as well as increasing the knowledge and practice of daily rituals.  The courses covered materials related to individual obligation (fardhu ‘ain).  The teaching method and techniques included discussion (mudzakarah) and field practice.  The evaluation technique was directed toward the recognition of students’ knowledge and skills as a means of motivating them to learn Islamic values.  In addition, the program was conducted in a participatory learning.Based on the results of quantitative and qualitative analyses, it was found that the model showed significant effectiveness. It was concluded that with its limitations, the learning model proposed was still applicable.  Other learning models in pesantren kilat such as a boarding system deserve further investigation.
Female Entrepreneurs in Bandung City's Ciroyom Market: Financial Capability and Savings Attitudes Ratih Kusumastuti
International Journal of Economics, Business and Innovation Research Vol. 2 No. 01 (2023): January, International Journal of Economics, Business and Innovation Research
Publisher : Cita konsultindo

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

Abstract

By using lifestyle as a moderating variable, the researcher is attempting to determine whether financial literacy can affect saving behavior in Pasar Ciroyom, Bandung City. The researcher employed the quantitative approach. The primary type of data was used. 117 female business actors who operated a booth at Bandung's Pasar Ciroyom made up the study's sample. Utilizing 54 respondents in various samples from the target population. A straightforward random sampling technique was used to collect data through the distribution of online and offline questionnaires. The WarpPls 7.0 program was combined with path analysis. According to the test results, lifestyle variables have a positive impact on financial literacy variables, and vice versa. Financial literacy variables also have a positive impact on saving behavior, and lifestyle has the power to mediate this relationship
Analisis Rasio Likuiditas Dan Solvabilitas Dalam Menilai Kinerja Keuangan Pada PT. Sentra Food Indonesia Tbk Adisti Wulandari; Ocha Ananda; Ratih Kusumastuti
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 1 No. 3 (2023): July : JURNAL MANAJEMEN DAN BISNIS EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (520.238 KB) | DOI: 10.54066/jmbe-itb.v1i1.248

Abstract

The purpose of this study is to determine the financial performance of PT Sentra Food Indonesia Tbk for the period 2018-2022 as measured by the Liquidity to Solvency Ratio. The source used in this research is the financial statements of PT Sentra Food Indonesia Tbk 2018-2022. The analysis method used in this research is descriptive statistical analysis method. The liquidity level of PT is determined from the results of data analysis. The current ratio of PT Sentra Food Indonesia Tbk averaged 74.93% at the current level from 2018 to 2022, which is below the industry standard of 200%, putting the company in good condition. This indicates low liquidity. PT Sentra Food Indonesia Tbk's quick ratio averaged 46.67% over the 2018-2022 period, below the industry standard of 150%, indicating a loss. The solvency level of PT Sentra Food Indonesia Tbk based on the average debt to assets ratio from 2018 to 2022, is at 52.53%, higher than the industry standard of 35%, indicating a poor situation. For the debt to equity ratio of PT Sentra Food Indonesia Tbk from 2018 to 2022 is 116.18%, higher than the industry standard of 66%, indicating that the situation is not good.
Analisis Laporan Keuangan Dalam Mengukur Kinerja Keuangan (Studi Kasus Pada Pt. Gudang Garam Tbk. Periode 2019-2022) Ahmad Amri Firdaus; Tri Agil Azhari; Ratih Kusumastuti
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 1 No. 3 (2023): July : JURNAL MANAJEMEN DAN BISNIS EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (568.96 KB) | DOI: 10.54066/jmbe-itb.v1i1.249

Abstract

Alssessment of al compalny's finalnciall level caln be done by alnallyzing the compalny's finalnciall staltements. To find out whether the compalny's finalnciall condition is in good condition valrious alnallyzes caln be calrried out, one of which is raltio alnallysis. The purpose of this study wals to determine the finalnciall performalnce alt PT. GUDAlNG GAlRAlM Tbk in terms of finalnciall raltio alnallysis. The alnallyticall method used is descriptive alnallysis using raltio mealsurements of liquidity, solvency, alctivity alnd profitalbility. Resealrch daltal alnd informaltion were obtalined from the Indonesialn Stock Exchalnge. Balsed on the liquidity raltio, the stalte of the compalny is caltegorized als in good condition (liquid). From the solvency raltio, the stalte of the compalny is salid to be in good condition (solvalble). Judging from the alctivity raltio, it shows aln increalse every yealr so thalt the compalny's condition is salid to be in good condition. Balsed on the profitalbility raltios, it shows al decline from yealr to yealr, so it caln be salid thalt the compalny is in al bald position
Co-Authors - Afrizal A.A. Ketut Agung Cahyawan W Abdilla Rungki P Abdilla Rungki P Abdurrahman, Rezi Abdurrohim Abdurrohim Achmad Hizazi Achmad, Muhardi Adib, Adib Asyraf adin, Farhan Adin Saputra Adinata Kurnia Putra Adinata Kurnia Putra Adisti Wulandari Adrian Dimas Pratama Afriantoni Afriantoni Afriantoni Afriza, Afriza Afrizal Agnes Soukotta Agung Soeharto, Muhammad Agus Kurniawan Dly Agustian Zen Agustinus Nicolas Saputra Ahmad Amri Firdaus Ahmad Mukhlis, Ahmad Alfajri, Danil Alif Al Ghifari Pulungan Alika Ragnavilia Aphrodite Almira Yumna Putri Alvin Andika Putra Alviony Intania Andang Fazri Andi Uliyanti Andini, Sri Angelin, Devna Callista Anggraini, Atika Anisa Nainggolan Anjarsari, Putri Salsa Anjelika Denya Putri Anjelika Denya Putri Annisa Rahmadhani Apriani, Tari Apriyanto Sinuhaji Ariny Asyhari Ariny Asyhari Arjang Arjang Arya Satria Arzali Astrina, Herwinda Atar Satria F Aulia Suci Rahmadani Aurin, Rizkiza Aurya Dewitri Angel Siboro Ayudia Febrihartini Azhar Ibrahim Bambang Ismaya Bangkit Hamonangan Simangunsong Bobi Sadli Boki Anggara Cakranegara, Pandu Adi Cherlita Anjani Chintiya Mayliana Christine Yosephine Ginting Cindy Shelomita Cipto Wijaya Dada Suhaida Damanik, Eva Setia Rini Danil Alfajri Dea Agung Nugraha Dea Putri Anggraini Dea Putri Anggraini Dedy Setiawan Dedy Suryadi Derist Touriano Derist Touriano Derist Touriano Derist Touriano Derist Touriano Derist Touriano Derist Touriano Derist Touriano Desy Safitri Dewi Fitriyani Dewi Sutra Dian Octama Putra Dica Lady Silvera Diksi Metris Dinda Agung Trisna Dini Martinda Lestari Dion Pramudana Dista Anggini Disya Yuke Farhana Ditha Yolanda Ramadhani Dri Asmawanti Edgar, Gabeando Edo Agus Pratama Egi Rodlia Fitri Ekbal Santoso Eko Prasetyo Elly Indra Swari Endang Fatmawati Enggar Diah P.A Enggar Diah Puspa Arum Erawati, Misni Erma Yani Ester Salsanabila Jipa Ester Salsanabila Jipa Fadhilah, Afifah Nurul Fadila, Nazhira Farid Ardyansyah Fatmawati Fatmawati Fauzan, Fikri Haiqal Al Febrianty, Erica Febrila, Ariqo Feby Anisya Nabila Fenni Juniati Manurung Ferinluary, Fadila Fernadi Abi Wijaya Fitri Setya Ningrum Fitriani Fitriani Fitrini Mansur Fitrini Mansur FRANCO BENONY LIMBA Fredy Olimsar FRIYANI, RITA Glisina Dwinoor Rembulan Gowon, Muhammad Guna, Rian Adi Gustina, Azira Annisa Nelya Habib Riziq Alkeimi Habiba Diva Amelia Hafiz Assiddiqi Hakima Maris Hakima Maris Hanif, Ikhdan Fatih Hanifah, Alya Hany Putri Br. Sitanggang Hari Anugrah Hasbi Ashshiddiqi Hazman Tharis Hendra Railis Hendri Hermawan Adinugraha Hendri Syahputra Heriyani, Heriyani Hernando, Riski Hizazi , Achmad I KETUT KUSUMA WIJAYA Ida Masriani, Ida Ida Rosinta Ikhdan Fatih Hanif Ikhdan Fatih Hanif Ilham Wahyudi Imam Ripa’i Imam Ripa’i Indra, Salsabila Ardelia Inggrit Syahla Octalin Irgi Sahrinra Isbul Waton Iskandar Sam Iskandar Sam Jabida Latuamury Jaiyanti Jaiyanti Jipa, Ester Salsanabila Juantara, Billy Akbar Jusmarni, Jusmarni Kartika Malika Putri Kartika Sari Khanifah, Nur Kholifah Kholifah Klemens Mere Kurnia, Triono Aries Kurniawan, Rafmil Kurniawati, Rizki Laga, Anastasya Lailia Rahmawati Latresia Aprilia Br. Sitepu Lestari, Rinda Liana, Jenny Lilis Wahyu Ningsih Lindawati Kartika Lismawati Livitri Sri Yunita Sari Lovia Nur Puspita Lovia Nur Puspita Lovinza Lovinza Luluq il Jannah Luluq il Jannah Lutfi Lutfi Lutfi Lutfi Luthfi Luthfi, Luthfi M Rapi Saputra M Rapi Saputra M. Ihsan Dacholfany M. Khairun Najmi Ali M. Rapi Saputra M. Rizal Dika Putra M. Tio Riyando M. Tio Riyando Maisyarah, Nyimas Dian Maria Cristina Raja Maruf, Irma Rachmawati Maulana Akmal Malik Maulana Zulma, Gandy Wahyu Mekar Meilisa Amalia Mifthahul Nurzanah Mifthahul Nurzanah Mimi Sintia Nodera Misni Erwati Mohammad Imron Mokhtar, Widad Yuliawati Muhammad Ali Najib Muhammad Febriansyah Muhammad Firdaus Saputra Muhammad Lukman Hakim Muhammad Raghib Ardianto Muhammad Ridwan Muhammad Ridwan Muhammad Ridwan Muhammad Riyan Fahlefi Muhammad Syahratul Ikhsan Muhammad Syahratul Ikhsan Muhsin Muhsin Mukhzarudfa Mukhzarudfa Mukhzarudfa Mukhzarudfa Mukhzarudfa Mukhzarudfa Mukhzarudfa, Mukhzarudfa Mulyani, Suci Mulyono S. Baskoro Musdalifa Musdalifa Muthmainah Mursidin Muthmainnah Mursidin Mutiara Kinanti Mutiara Kinanti Mutiara Rahmi Nada Salsabila Nany Anggriany Natasya Febrina Nazipah Putri, Wiwik Nela Safelia Nelsi Adryana Netty Herawaty NI PUTU AYU KARTIKA SARI DEWI Nico Afrizela Nieko Siregar Ningsih, Novitta Ningtyas, Arie Dea Nisriinaa Faihaa Farhha Azwar Novi Rahmadani Novrianti, Ning Intan Nur Hasanah Nur Sangkut Nuridha Matiin Nurlia Nurnadia Nurohimah Nurul Tsalatsa Azizah Nurul Tsalatsa Azizah Ocha Ananda OKta, Okta Adi Saputra Osman, Rani Nur Az-zahra Ozi Saifirman S Paula Agustina Sitorus Prasetiyo, Shidiq Lanang Prasetyo, Primadi Pratama, M Aditiya Pratenta, Christian Prihastuti, Asepma Hygi Puan Maharanti Puspita, Deta Putra, Dios Nugraha Putri Afrilia Putri Amelia Mailensun PUTRI HANDAYANI Rachman, Al Dzahabi Rachmani, Diah Ayu Rahayu Rahayu Rahayu Rahayu Rahayu Rahma Deni Putri Haimda Rahma Riskiyah Cahyani Rahmadina Rahmadina Rahmadina Rahmadina Rahmat Da’i Raja Sharah Fatricia Rani Amalia Rara Rara Ratu Munawarah Reni Indah Kurnia Reni Yustien Resame Putri Retha Tesalonika S Revina Zahara Ricgo Putra Andalas Riesna Apramilda Rifal Dwi Putra Rifal Dwi Putra Rifka Lusiana Sinurat Rifki Abdul Malik Riko Mersandro Permana Rini Oktaviani Putri Riski Hernando Riszki, Riszki Riwayatiningsih, Rika Rizal Syafiie, Moh. Rizky Ramadhan Rodisna Marselin Sitompul Rts Dheby Dwi Thamara Rudy Haryanto Rusadi, Lia Atthahira Sabina Dewanda Putri Safitri, Yulia Safittri, Wahyu Sahrani Amalia Saipul Al Sukri Salman Jumaili Salsa Vonni Indrayani Sam, Iskandar Sarah Sinadela Sari Dewi, Ni Putu Ayu Kartika Sari, Dwi Rahmita Sarni Handayani Puspita Sari Satyaningrum, Dewanti Dwi Selia Meilantika Sevia Pasaribu Silvy Sondari Gadzali Sintia Marselina Sintya Dame Kristin S Siswahyudianto Sitepu, Latresia Aprilia BR Siti Sarra Siti Umami Khikmah Sitorus, Paula Agustina Sitti Nur Alam Soehadi, Imam Sohabat Nasuha Solly Aryza Somad, Tiara Risonia Sonia, Reiny Erica Sri Andini Sri Devi Andriani Sri Handayani Sri Mulyono Sri Rahayu SRI RAHAYU Sri Wahyuni Sri Widiyati, Sri Sry Rosita Steven Wilsen Sudadi Suhardi Suhardi Suhardi Suhardi Sukini Sukini SUMARIYATI, RINA RUSDIANA Sumarni Sumarni Sumarni Sumarni Sumarni5 Sumarsid Sumarsid Surachman Surachman Suryati Suryati Susfayetti Syafira Ramadhani Syahmardi Yacob Syamsu Rijal Tanti Widia Nurdiani Taufiq Akbar Dewi Fidrdaus Taufiq Akbar Dewi Firdaus TEGAR ZAKI HANAFI Tegar Zaki Hanafi Tegar Zaki Hanafi Teguh Setiawan Wibowo Tiar Natalia Simarmata Tirza Venisia Sinambela Titania Nurul Haliza Tri Agil Azhari Tri Candra Anggraini Triadhi, Joko Tumiar Deliana Gultom Uju Ulhaq, Dhiya Uli Budi Yanti S Umi Hidayati Villya Marsheela Putri Vivi Indah Sari Wahyono Wahyono Wahyu Wiguna Warda Mumtaza Warda Mumtaza Wardani, Puti Wasti Margaretha, Widya Wendy Wenaldo Widad Yuliawati Mokhtar Widakso, Mochamad Badar Ranu Widya Ayu C Widya Sari Wendry Windi Rahayu Setia Ningsih Wiralestari, Wiralestari Wirmie Eka Putra Wiwik Tiswiyanti Yayuk Suprihartini Yeremia Lie Yono Yosfian Capriranda Aji Yudi Yudi Yudi Yuliana Yuliana Yuliusman - Yumiza Aprilia Putri Zaimah Zaimah Zakwan Zahran Zikral, Zikral Zulma, Gandy Wahyu Maulana