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

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Analisis Penerapan Proses Akuntansi Manajemen Pada UMKM Tao Toba Tirza Venisia Sinambela; Hany Putri Br. Sitanggang; Ratih Kusumastuti
Jurnal Kajian dan Penelitian Umum Vol. 1 No. 6 (2023): Desember: Jurnal Kajian dan Penelitian Umum
Publisher : Institut Nalanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47861/jkpu-nalanda.v1i6.646

Abstract

The aim of this research is to conduct an in-depth analysis of the application of management accounting principles in Tao Toba micro, small and medium enterprises. The object of this research is Tao Toba micro, small and medium enterprises located on Jl.Ir.H.Juanda, Mayang, Jambi City. This research method is a descriptive approach with qualitative methods and by conducting direct interviews with the owner. The results of this research indicate that significant improvements need to be made in the financial management aspects of micro, small and medium enterprises. Micro, small and medium business owners need to carry out training on the use of modern accounting systems and management accounting practices.
Pengaruh Sistem Insentif terhadap Perilaku Manajerial: Studi Empiris dalam Akuntansi Keperilakuan Abdurrohim Abdurrohim; Tri Candra Anggraini; Ratih Kusumastuti
JURNAL RISET MANAJEMEN DAN EKONOMI (JRIME) Vol. 2 No. 1 (2024): JANUARI : JURNAL RISET MANAJEMEN DAN EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrime-itb.v2i1.1195

Abstract

This research analyzes the impact of incentive systems on managerial behavior in the realm of behavioral accounting. Using empirical methods, we collected data from a number of managers across various industrial sectors. Data analysis examined the significant relationship between incentive systems as independent variables and managerial behavior as dependent variables. The research results indicate that incentive systems have a significant influence on managerial behavior. These findings validate the hypothesis that the design of incentive systems can affect how managers act in the context of accounting. The practical implications of this research encourage a deeper understanding of incentive structures that can motivate desired managerial behavior. As a contribution to behavioral accounting theory, this research also provides valuable insights for practitioners in designing effective incentive systems that are contextually appropriate.
Kinerja Keuangan Daerah Kabupaten Sarolangun Sebelum Dan Selama Covid-19 Riszki, Riszki; Yudi, Yudi; Kusumastuti, Ratih
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 4 No. 2 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i2.8415

Abstract

This research aims to see how the performance of Sarolangun Regency was carried out during the emergence of the Covid 19 pandemic.  This research belongs to a quantitative descriptive type with a comparative concept with the Paired Sample T-Test on APBD with analysis of the ratio of fiscal decentralization, regional financial independence, and the effectiveness and efficiency of PAD.  In the analysis used, it shows the results of a very poor ability to implement decentralization, lack of independence in carrying out financial performance which is still in an instructive relationship pattern, and the effectiveness of PAD which is ineffective because it fluctuates and tends to decrease, and the efficiency of PAD which included in the criteria of inefficiency.  The conclusions that can be drawn from the results of testing the variables do not show any significant differences in fiscal decentralization, regional financial independence, and PAD efficiency, except for the PAD effectiveness variable has significant differences.  However, overall the financial performance of Sarolangun Regency did not experience any difference either before or during the Covid-19 outbreak. 
Analisis Implementasi Sistem Pengendalian Internal Dalam Pengelolaan APBD Kota Jambi Hanifah, Alya; Kusumastuti, Ratih
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 5 No. 1 (2024): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v5i1.10729

Abstract

This research is motivated by the need to understand and analyze the government's internal control system in managing Regional Budget funds (APBD) in Jambi City. The main focus of the research is to explain the implementation of the internal control system by the Jambi City Regional Financial and Asset Management Agency (BPKAD) in the context of APBD management. This research uses descriptive qualitative methods, with the primary objective of describing and describing existing phenomena. Through observation, interviews, documentation, and checking the validity of the findings, this research aims first to understand the government's internal control system applied in managing APBD funds in Jambi City. Second, this study aims to analyze the effectiveness of the internal control system implemented by BPKAD Jambi City in managing APBD funds. The results showed that BPKAD Jambi City had successfully implemented the Government's Internal Control System (SPIP) according to the Ministry of Home Affairs guidelines.
The Effect Of SAKD Implementation, Organizational Commitment, Accounting Internal Control and The Use Of Information Technology On The Quality Of Government Financial Statements Batanghari Regency Area Ozi Saifirman S; Ratih Kusumastuti
Economos : Jurnal Ekonomi dan Bisnis Vol. 7 No. 1 (2024): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/economos.v7i1.2768

Abstract

This study aims to determine the effect of the application of the regional financial accounting system (SAKD), organizational commitment, internal accounting control, the use of information technology, and the organization of regional equipment (OPD) on the quality of financial statements produced by the local government of Batanghari Regency. This study adopts a quantitative approach method that focuses on numerical analysis to prove the hypothesis of the sample studied. In order to obtain relevant data, researchers used primary data collection techniques by applying three methods, namely questionnaires, interviews, and literature studies, a sample of 39 respondents filled out the questionnaire used to obtain primary data in this study which was then analyzed with SPSS version 25 with multiple linear regression analysis methods. The results showed that the variables of the Regional Financial Accounting System worth 4.554 > 2.032 at a sig of 0.000 < 0.05 which can be concluded affect the quality of the results of regional financial statements as a whole. Organizational Commitment Variable of 3.360 > 2.032 at GIS of 0.002 < 0.05 which explains that the quality of financial statements is affected partially or in whole. Internal Control Accounting variables of -1.154 < 2.032, at a GIS of 0.257 > 0.05, which can be concluded do not have a real influence on the quality of financial statement results. The variable of Information Technology Utilization is valued at 2.236 > 2.032, at a GIS of 0.024 < 0.05, which can be concluded to partially affect the quality of the financial statements produced.
Analisis Laporan Keuangan Untuk Menilai Kinerja Keuangan Pt. Unilever Indonesia Tbk Nieko Siregar; Ratih Kusumastuti
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 2 No. 3 (2023): Agustus : Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jekombis.v2i3.1921

Abstract

. PT. Unilever Indonesia Tbk's financial performance was evaluated using financial statement analysis. The purpose of this study is to analyze and determine how PT. Unilever Indonesia Tbk. The issue under investigation is the state of PT. Unilever Indonesia Tbk.'s financial performance from 2020 to 2021. Financial ratio analysis, which employs the time series analysis method for businesses, is the analytical instrument employed. It comprises liquidity ratios, solvency ratios, activity ratios, and profitability ratios. This study uses calculations on quantitative data from year-end closing financial statements (secondary data) from 2020 to 2021 in a qualitative quantitative descriptive approach.
Pengaruh Return On Investment (Roi) Dan Debt To Equity Ratio (Der) Terhadap Harga Saham (Studi Empiris Pada Perusahaan Teknologi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020 - 2022) Putri Amelia Mailensun; Retha Tesalonika S; Ratih Kusumastuti
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 2 No. 3 (2023): Agustus : Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jekombis.v2i3.1924

Abstract

Financial reports can be used as an illustration to assess how a company is performing, including in terms of investment. This study aims to determine the effect of return on investment (ROI), debt to equity ratio (DER) on stock prices. The population in this study are technology companies listed on the Indonesia Stock Exchange (IDX) in 2020-2022. Selection of the sample using purposive sampling, namely using a sample with certain criteria. The number of samples is 18 companies. The data analysis method used is linear regression analysis with the help of the IBM SPSS Statistics 25 program. The results of this study indicate that Return On Investment has a significant effect on stock prices, Debt To Equity Ratio has no effect on stock prices.
Penerapan Metode Akuntansi Keuangan Lanjutan 2 Dalam Meningkatkan Efisiensi Pengelolaan Keuangan Perusahaan Muhammad Febriansyah; Dion Pramudana; Ratih Kusumastuti
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 2 No. 3 (2023): Agustus : Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jekombis.v2i3.1925

Abstract

This article discusses the application of the advanced 2 financial accounting method in Indonesia and the effect of implementing SAK-ETAP on its use, especially for small and medium entities. This method can improve the efficiency of the company's financial management, but also faces several challenges and constraints, especially for SMEs which are still limited in human and technological resources. To overcome this, SMEs can develop adequate human resources, utilize available technology, and follow the requirements and accounting principles set out in SAK-ETAP. Thus, SMEs can take advantage of the application of advanced financial accounting methods 2 and SAK-ETAP as a tool to improve financial management and overall business performance.
Optimalisasi Efisiensi Operasional: Pendekatan Srategis Akuntansi Manajemen Di Mini Market So Mart Zakwan Zahran; Alika Ragnavilia Aphrodite; Ratih Kusumastuti
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 3 No. 1 (2024): Februari : Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jekombis.v3i1.3124

Abstract

This research describes the optimization of operational efficiency of the "So Mart" minimarket through a management accounting strategy approach. The main purpose of this research is to identify and analyze possibilities for improving operational efficiency from a management accounting perspective. Research methods include internal research, cost analysis, and evaluation of existing accounting information systems. Research shows that implementing integrated management accounting strategies improves inventory monitoring, price adjustments, and more effective inventory management. By optimizing this process, “So Mart” can reduce operational costs, increase profitability, and strengthen its competitive position in the mini market market. The findings of this research provide practical guidance for mini market shop owners to utilize management accounting strategies to increase operational efficiency. Theoretical implications also contribute to the management accounting literature by considering the practical application of these concepts in small retail businesses.
The Influence of Liquidity, Profitability, and Asset Growth on Dividend Policy Febrianty, Erica; Kusumastuti, Ratih
INVOICE : JURNAL ILMU AKUNTANSI Vol 6, No 1 (2024): Maret 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v6i1.13172

Abstract

This study aims to determine the effect of liquidity, profitability, asset growth on Dividend Policy in sub-companies of the property and real estate listed in Indonesia Securities in 2018-2021. The independent variable in this study is dividend policy calculated using the divident payout ratio model, and the dependent el variab in this study is liquidity ratio (current ratio), profitability (return on equity), and asset growth (asset growth). Sample determination was carried out by purposive sampling technique with the number of selected samples as many as 11 companies from a population of 67 companies. This study used multiple regression analysis methods and classical assumption tests.  The software used for data processing is IBM SPSS 26. The results of this study are 1) liquidity negatively affects dividend policy. 2) Profitability has a positive effect on dividend policy. 3) Asset growth has a positive effecton dividend policy. The results of this study contribute to the development of theories regarding dividend policy for investors and companies, companies that pay dividends periodically are considered superior to companies that do not consistently pay dividends.
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