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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 Length of Business, Business Scale and Human Resource Competency on the Quality of Financial Reporting in Creative Economy Based UMKM in Jambi City Pratenta, Christian; 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.v6i1.13235

Abstract

The purpose of this study is to examine the effects of human resource competency, business size, and duration of operation on the caliber of financial reports produced by MSMEs in Jambi City that are based on the creative economy. The primary data used in this study was gathered by means of measurement techniques and questionnaire distribution. The Likert scale method is applied. Jambi City served as the site of this investigation. The participants in this study were all small business actors who were registered with the Jambi City Department of Manpower, Cooperatives, and SMEs, particularly in the Kota Baru District of Jambi City, where 776 MSMEs were registered as small business actors. Purposive sampling was used to pick the sample, which consisted of 100 MSME actors in total. This study employed a quantitative approach using data analysis tools from Multiple Liner Regression. With the aid of SPSS version 26.0 for Windows, data analysis procedures include multiple line regression analysis, t test, coefficient of determination (R2) test, data quality testing, and classical assumption testing. The quality of financial reports is affected by the length of the business; instead, the quality of financial reports is influenced by the business's scale; and finally, the quality of financial reports is influenced by human resource competency. These findings stem from the outcomes of hypothesis testing. The length of the business, the size of the business, and the competency of the human resources all have a major impact on the quality of the creative-based MSME financial reports in Jambi City.
Pengaruh Literasi Keuangan Dan Kepercayaan Terhadap Minat Penggunaan Shopee Pay Later Aurin, Rizkiza; Kusumastuti, Ratih
JCA (Jurnal Cendekia Akuntansi) Vol 4 No 2 (2023): Desember
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v4i2.4522

Abstract

In the 2022 digital literacy report, Shopee has become the number one choice for online shopping in Indonesia with a market share of approximately 3.37%. Technological breakthroughs like SPayLater have provided convenience and trust to consumers in financial transactions. This research aims to evaluate the relationship between financial literacy and the level of trust among students and their interest in using SPayLater services. The research method used is an associative research method that focuses on exploring the relationship between financial literacy, trust levels, and interest in using SPayLater. The primary data was collected through a questionnaire distributed via Google Form, with a total of 50 respondent samples. The research results indicate that financial literacy and trust levels have a positive and significant impact on the interest in using SPayLater, emphasizing the importance of financial literacy and trust in promoting the use of financial technology like SPayLater.
Pengaruh Penerapan Sistem Informasi Akuntansi dan Motivasi terhadap Kepuasan Kerja Karyawan (Studi pada Bidang Sumber Daya Air Dinas PUPR Provinsi Jambi) Safitri, Yulia; Kusumastuti, Ratih
JCA (Jurnal Cendekia Akuntansi) Vol 4 No 2 (2023): Desember
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v4i2.4599

Abstract

Dewasa ini, penggunaan internet dalam proses bisnis adalah hal yang perlu untuk dipakai agar bisa memaksimalkan aktivitas operasional perusahaan. Dengan adanya aktivitas operasional yang maksimal, maka kepuasan kerja akan terbentuk. Hal-hal yang dinilai dapat memberikan pengaruh bagi kepuasan kerja yakni adanya penggunaan sistem informasi akuntansi dan setiap karyawan. Penelitian ini bertujuan untuk mencari tahu pengaruh yang diberikan oleh penerapan sistem informasi akuntansi dan motivasi terhadap kepuasan kerja pada perusahaan Bidang Sumber Daya Air Dinas PUPR Provinsi Jambi. Metode yang digunakan pada penelitian ini ialah metode kuantitatif dengan teknik analisis data Regresi Linear Berganda. Jumlah sampel yang digunakan sebanyak 32 orang yang merupakan seluruh karyawan di Bidang Sumber Daya Air Dinas PUPR Provinsi Jambi. Hasil dalam penelitian ini yaitu: a) Penerapan Sistem Informasi Akuntansi memberikan pengaruh yang signifikan terhadap Kepuasan Kerja Karyawan di Bidang Sumber Daya Air Dinas PUPR Provinsi Jambi, b) Motivasi memberikan pengaruh yang tidak signifikan terhadap Kepuasan Kerja Karyawan di Bidang Sumber Daya Air Dinas PUPR Provinsi Jambi, c) Penerapan Sistem Informasi Akuntansi dan Motivasi memberikan pengaruh signifikan secara simultan terhadap Kepuasan Kerja Karyawan di Bidang Sumber Daya Air Dinas PUPR Provinsi Jambi.
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.
Analisis Etika Profesi dan Emotional Intelligence Terhadap Pengambilan Keputusan Oleh Auditor Anjelika Denya Putri; Anisa Nainggolan; Ratih Kusumastuti
Nian Tana Sikka : Jurnal ilmiah Mahasiswa Vol. 2 No. 1 (2024): Nian Tana Sikka : Jurnal ilmiah Mahasiswa
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/niantanasikka.v2i1.245

Abstract

This study seeks to explore: (1) The impact of professional ethics on auditors' decision-making, and (2) The effect of emotional intelligence on auditors' decision-making. The research employs probability sampling through a simple random sampling method, with a sample size of 40 respondents. Data collection involved the distribution of 40 questionnaires to internal auditors at BPKP Jambi Province. Path analysis using the trimming model is utilized as the analytical technique. The findings indicate that: (1) Decision-making by auditors significantly influences professional ethics, (2) Emotional intelligence significantly influences auditors' decision-making, and (3) Professional ethics and emotional intelligence collectively and significantly influence auditor decision-making.
PENGARUH PARTISIPASI ANGGARAN, GOOD GOVERNANCE, KOMITMEN ORGANISASI DAN MOTIVASI KERJA TERHADAP KINERJA PEMERINTAH DAERAH Ningsih, Novitta; Kusumastuti, Ratih; Ridwan, Muhammad
Jambi Accounting Review (JAR) Vol 4 No 3 (2023): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jar.v4i3.27159

Abstract

Penelitian ini bertujuan untuk mengetahui partisipasi anggaran, good governance, komitmen organisasi dan motivasi kerja secara simultan berpengaruh terhadap kinerja pemerintah daerah. Penelitian ini merupakan penelitian yang berupa opini, sikap, pengalaman atau karakteristik dari seseorang atau kelompok orang yang menjadi subjek penelitian (responden). Metode pengumpulan data dengan cara menyebarkan kuesioner kepada responden untuk mendapatkan data primer. Populasi dalam penelitian ini adalah pihak-pihak yang terllibat dalam proses penyusunan anggaran pada setiap bagian dan seksi yang berada di ingkungan Dinas Kesehatan dan DISDUKCAPIL kota jambi. Skala pengukuran yang digunakan dalam penelitian ini adalah skala Likert. Berdasarkan hasil pembahasan dapat disimpulkan bahwa: 1). Partisipasi anggaran secara parsial tidak berpengaruh terhadap kinerja pemerintah daerah. 2). Good governance secara parsial berpengaruh signifikan terhada kinerja pemerintah. 3). Komitmen organisasi secara parsial berpengaruh signfikan terhadap kinerja pemerintah daerah. 4). Motivasi kerja secara parsial tidak berpengaruh terhadap kinerja pemerintah daerah. Dan 5). Partisipasi anggaran, good governance, komitmen organisasi, dan motivasi kerja secara simultan berpengaruh terhadap kinerja pemerintah daerah.
The Influence of Financial Literacy and E-Commerce on Jambi Batik Business Performance in Danau Teluk District Jambi City Hanif, Ikhdan Fatih; Kusumastuti, Ratih; Touriano, Derist
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 4 No. 2 (2023): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v4i2.540

Abstract

This consideration looks to investigate how money-related proficiency and engagement in e-commerce affect the execution of Jambi Batik businesses within the Danau Teluk Locale of Jambi City. Utilizing a quantitative approach, essential and auxiliary information was utilized from 27 Jambi batik trade members within the Danau Teluk Subdistrict. Information collection included Likert scale surveys, and investigation consolidated Legitimacy and Unwavering quality Tests, R-Square tests, and Speculation Testing with Bootstrapping through the SmartPLS 3.0 Program. Comes shows a positive and critical relationship between money-related Education and Commerce Execution, as well as a critical impact of E-Commerce on trade execution
PENGUKURAN KINERJA KEUANGAN BANK UMUM SYARIAH DI INDONESIA DENGAN PENDEKATAN MAQASHID SYAARIAH INDEX DAN COMPERATIVE PERFORMANC INDEX Novrianti, Ning Intan; Sevia Pasaribu; Kusumastuti, Ratih
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 3 No. 2 (2023): Agustus : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jebaku.v3i2.1866

Abstract

Penelitian ini bertujuan untuk mengukur kinerja keuangan komersial syariah perbankan di Indonesia dengan Maqashid Syariah Index dan Comparative Performance Index. Rancangan penelitian menggunakan data kuantitatif dengan menggunakan data numerik. Data diperoleh dari 5 bank umum syariah dengan menggunakan metode purposive sampling dari tahun 2016-2019. Analisis data menggunakan Maqashid Syariah Index dan Comparative Performance Index. Penelitian ini menemukan bahwa Bank Rakyat Indonesia Syariah (BRIS) dengan pencapaian Indeks Maqashid Syariah tertinggi adalah 1,0881. Kemudian Bank Syariah Mandiri (BSM) memiliki pencapaian terendah dengan nilai 0,9238. Berdasarkan pengukuran CAMEL, bank dengan pencapaian tertinggi adalah Bank Negara Indonesia Syariah (BNIS) sebesar 144,87%. Sedangkan pencapaian terendah adalah Bank Muamalat Indonesia (BMI) sebesar 55,61%. Oleh karena itu, penggabungan BSM, BNIS, dan BRIS, diharapkan dapat meningkatkan kinerja indeks maqashid syariah dan Indeks Kinerja Komparatif. Begitu pula dengan Bank Muamalat sebagai bank syariah murni pertama yang mampu bangkit dan meningkatkan kinerja indeks maqashid syariah dan CAMEL.
Analisis Harga Pokok Produksi Menggunakan Metode Full Costing Dalam Penetapan Harga Produksi (Studi Kasus Pada UMKM Es The Nusantara Cabang Kota Jambi) Titania Nurul Haliza; Erma Yani; Fitri Setya Ningrum; Ratih Kusumastuti
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 3 No. 2 (2023): Agustus : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jebaku.v3i2.1880

Abstract

Determination of the cost of production is something that needs to be considered, due to the increasing competition between MSMEs and marketing strategies between competitors in making quality products. The purpose of this study is to analyse production costs using the full costing method to determine the selling price of products at UMKM Es Teh Nusantara Jambi City Branch. The Full Costing Method is a method of determining the cost of production that takes into account all components of production costs into the cost of production, which includes raw material costs, direct labour costs, and factory overhead costs. This research was conducted using quantitative descriptive analysis method. The data used is primary data with interviews through MSME owners. The results of the study state that the calculation of the cost of goods produced results in a difference that affects the determination of the selling price of the product
ANALISIS AKUNTANSI KANTOR PUSAT DAN KANTOR CABANG PADA UD. SINAR TERANG Rifka Lusiana Sinurat; Aulia Suci Rahmadani; Ida Rosinta; Ratih Kusumastuti
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 3 No. 2 (2023): Agustus : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jebaku.v3i2.1884

Abstract

Sinar Terang have operating for 5 years and the embracement have operating for 3 years. The main of this research is analysis accountancy in central and the embracement us UD. Pasifik Elektrik. This research be located on Jalan. Harapan Raya, Pekanbaru and on Jalan Pasir Putih, Kampar. This research need the central finance report in 2015 and the embracement finance report in 2015 plus journals which be recorded by company. Making joint financial statements, it is necessary need to record internal transactions and elimination journals between the central office and the embracement office. The recording of internal transactions consists of merchandise receiving journals from central office, and cash deposit journals fromembracement offices. Elimination journals consists of adjusting entries for SKHBC, earnings collection correction journal, central office elimination journal and the embracement office, and the embracement office elimination journal. The result of this research is the combined income statement which is Rp20.025.002 and the reports of combined financial position is Rp1.664.074.675.
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