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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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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.
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
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