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All Journal I-ECONOMICS: A Research Journal on Islamic Economics Jurnal Ilmiah Ekonomi Islam Scientific Journal of Reflection : Economic, Accounting, Management and Business Syi'ar Iqtishadi JURNAL PENDIDIKAN TAMBUSAI ADLIYA: Jurnal Hukum dan Kemanusiaan Jurnal Perspektif Dinasti International Journal of Digital Business Management JCIC: Jurnal CIC Lembaga Riset dan Konsultan Sosial Komitmen : Jurnal Ilmiah Manajemen Al-Muamalat : Jurnal Ekonomi Syariah Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) EKONOMIKA45 Journal of Islamic Economics and Business JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Gunung Djati Conference Series Ekalaya : Jurnal Ekonomi Akuntansi Riset Ilmu Manajemen Bisnis dan Akuntansi Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Ilmiah Ekonomi dan Manajemen Al-Zayn: Jurnal Ilmu Sosial & Hukum Neraca Manajemen, Akuntansi, dan Ekonomi Moneter : Jurnal Ekonomi dan Keuangan Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi Vitalitas Medis : Jurnal Kesehatan Dan Kedokteran Quantum Wellness : Jurnal Ilmu Kesehatan Jurnal Pajak dan Analisis Ekonomi Syariah Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Jurnal Inovasi Ekonomi Syariah dan Akuntansi Journal of Islamic Contemporary Accounting and Business Jurnal Bisnis Inovatif dan Digital Akuntansi dan Ekonomi Pajak: Perspektif Global Jurnal Bisnis, Ekonomi Syariah dan Pajak Jurnal Riset Multidisiplin Edukasi Risalah Iqtisadiyah: Journal of Sharia Economics Teknofile, Jurnal Sistem Informasi Jurnal Akuntansi Syariah (JAkSya) Jurnal Restorasi: Hukum dan Politik Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah
Mia Lasmi Wardiyah, Mia Lasmi
UIN Sunan Gunung Djati Bandung
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Perilaku Konsumtif Mahasiswa UIN Sunan Gunung Djati Bandung dalam Menggunakan Aplikasi Online Food Delivery (OFD) Secara Implusif Anjani, Sakila Meila; Rahmawati, Nurul; Oktiani, Rashifah Zahra; Hanina, Savira; Anggraeni, Sri lestari; Pangestu, Trimas Arya; Wardiyah, Mia Lasmi
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 3 No 2 (2024): Juni 2024
Publisher : Melati Institute

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Abstract

Online Food Delivery (OFD) service is a food delivery service that allows online transactions via an application. This application is very popular among students, including at UIN Sunan Gunung Djati, because it makes access easy and offers a variety of food choices. This research was conducted to understand the consumer behavior of students who use the OFD application. The method used is an online survey with quantitative techniques and qualitative descriptive analysis. The research sample consisted of 113 semester II-VI student respondents aged 19-23 years. The research results show that there is a significant correlation between the behavior of excessive use of social media Online Food Delivery (OFD) and the consumptive lifestyle of students. Almost half of the respondents (51.3%) stated that Online Food Delivery (OFD) plays a positive and significant role in consumptive behavior. The main factors that encourage the use of OFD include practicality, attractive promos, and inviting friends to try viral foods.
Perkembangan UMKM di Provinsi Jawa Barat pada Tahun 2020-2022 Dengan Pendekatan Statsitik Deskriptif Nurlaila, Lela; Febrian, Muhammad Egi; Agustian, Muhammad Helmi; Ramdhan, Muhammad Luthfi; Fahira, Nabila Zumar; Paujiah, Ninda Nabila; Wardiah, Mia Lasmi
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 3 No 2 (2024): Juni 2024
Publisher : Melati Institute

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Abstract

This study aims to examine the development of Micro, Small, and Medium Enterprises (MSMEs) in West Java Province during the 2020-2022 period. MSMEs have a function in the region by increasing employment opportunities, raising residents' income, and facilitating economic development. Secondary data from the Central Bureau of Statistics (BPS) and the West Java Office of Cooperatives and MSMEs were used in this study. Descriptive statistical methods are used to illustrate the growth trend in the number of MSMEs, dominant business sectors, geographical distribution, and contribution to regional GDP.The results show an increase in the number of MSMEs in West Java during this period, despite the CORONA pandemic having a profound effect on their operations and income. The trade and services sector is the most dominant sector in MSME growth, while the distribution of MSMEs is more concentrated in urban areas compared to rural areas. The study also found that MSMEs in West Java contribute significantly to the regional economy, although they still face various challenges such as access to capital, technology and markets.The conclusion of this study highlights the importance of government support through policies that support access to capital, capacity building, and market access for MSMEs. Policy recommendations include providing incentives, training programs, and facilitating market access through digitalization and online platforms. This research is expected to be a resource for policy makers and related parties in an effort to advance the MSME sector in West Java.
Analisis Hubungan Zona Nilai Tanah Terhadap Keterdekatan Fasilitas Umum di Kota Bandung Menggunakan Pendekatan Sistem Informasi Geografis (SIG) dan Statistik Sukawati, Maudi Nabila; Zavier Hidayat, Muhammad Akhdan; Ukasha, Muhammad Gala; Fadhlurrahman, Muhammad Shidqi; Rahmat, Nailla Alifia; Rahmadani, Nova Analia; Wardiyah, Mia Lasmi
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 3 No 2 (2024): Juni 2024
Publisher : Melati Institute

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Abstract

Land Value Zones (ZNT) are boundaries with relatively similar land values. ZNT is important for local planning and policy. Land value is influenced by physical, accessibility and social factors, with social factors being the most significant. The creation of ZNT maps uses the integration of spatial and non-spatial data with geographic information systems (GIS). Previous methods paid little attention to social factors, which can determine up to 43% of land value. This study will examine the relationship between ZNT and proximity to social factors and represented by public facilities using GIS analysis and correlation tests. Results show that there is an inverse relationship between land value and proximity to public facilities. The correlation coefficient showed a value of -0.536. In addition, this study also shows an indication that the farther the land is from the railroad, the more expensive the land. Then the closer the land is to the road, the higher the land price. Translated with DeepL.com (free version)
PENGARUH BOOK TAX DIFFERENCE DAN ARUS KAS OPERASI TERHADAP PERSISTENSI LABA PADA PERUSAHAAN YANG TERLISTING DI INDEKS IDX MES BUMN PERIODE 2019-2022 Ardillah, Nadwa Rahma; Setiawan, Iwan; Wardiyah, Mia Lasmi
Jurnal Akuntansi Syariah (JAkSya) Vol 4 No 1 (2024): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v4i1.10188

Abstract

Penelitian ini bertujuan untuk menguji Book tax differences terhadap persistensi laba, dan pengaruh arus kas operasi terhadap persistensi laba baik secara parsial maupun secara simultan. Penelitian ini menggunakan metode kuantitatif dengan sumber data sekunder menggunakan laporan keuangan, dan metode analisis regresi data panel menggunakan alat perangkat lunak E-views 12. Teknik pengambilan sampel menggunakan metode purposive sampling. Hasil dari penelitian ini menunjukan bahwa: (1) Book tax differences secara parsial tidak berpengaruh signifikan terhadap persistensi laba, dengan hasil uji t 0.4925. (2) Arus kas operasi secara parsial berpengaruh signifikan terhadap persistensi laba, dengan hasil uji t sebesar 0.0222. (3) Book tax differences dan Arus kas operasi secara simultan beperngaruh terhadap persistensi laba dengan hasil uji F sebesar 0.000010.
Implementasi Sistem Bagi Hasil Tabungan Easy Mudharabah Berdasarkan PSAK 405 Pada Bank Syariah Indonesia Kantor Cabang Cimahi Ariani Putri Utami; Mia Lasmi Wardiyah
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 4 (2025): November: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v2i4.1680

Abstract

This study examines how the profit-sharing system is implemented in the Easy Mudharabah Savings product at Bank Syariah Indonesia (BSI) Cimahi Branch Office in accordance with Statement of Financial Accounting Standards (PSAK) 405 about Mudharabah Accounting. This study combined field observation and literature review in a descriptive qualitative manner. Interviews, documents, and literature reviews on the National Sharia Council's (DSN-MUI) fatwa on the mudharabah contract were used to gather the data. The findings demonstrate that the Easy Mudharabah Savings program at the BSI Cimahi Branch has been appropriately and sharia-compliantly executed in conformity with PSAK 405 regulations. Customer deposits, as opposed to the bank's permanent liabilities, are recorded as Temporary Syirkah Funds. Based on the agreed-upon nisbah and the average daily balances of the clients, the profit-sharing method is used to calculate the profit-sharing. Furthermore, PSAK 405 is followed in the presentation and disclosure of financial statements, while there is still opportunity to further customer information transparency. All things considered, the results of this study show that the Islamic banking profit-sharing system's implementation of PSAK 405 upholds the values of equity, cooperation, and openness.
ANALISIS PENERAPAN PSAK 405 TENTANG AKUNTANSI MUDHARABAH PADA PRODUK TABUNGAN HAJI IB MASLAHAH DI BANK BJB SYARIAH Trisnawati, Cahyani Laras; Wardiyah, Mia Lasmi
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 16 No. 11 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

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Abstract

Penelitian ini bertujuan untuk menganalisis penerapan PSAK 405 tentang akuntansi mudharabah pada produk Tabungan Haji iB Maslahah di Bank BJB Syariah. Penelitian ini menggunakan metode deskriptif kualitatif dengan pendekatan studi literatur dan analisis laporan tahunan Bank BJB Syariah tahun 2024. Hasil penelitian menunjukkan bahwa penerapan prinsip mudharabah pada produk Tabungan Haji iB Maslahah telah sesuai dengan PSAK 405 dan Fatwa DSN-MUI No. 02/DSN-MUI/IV/2000. Pengakuan investasi dilakukan pada saat dana diserahkan oleh nasabah, pengukuran dilakukan berdasarkan nilai kas yang disetorkan, penyajian dilakukan secara terpisah sebagai dana syirkah temporer, dan pengungkapan dilakukan secara transparan dalam catatan atas laporan keuangan. Dengan demikian, penerapan PSAK 405 pada produk Tabungan Haji iB Maslahah mencerminkan kepatuhan terhadap prinsip akuntansi syariah, transparansi, dan keadilan dalam pengelolaan dana nasabah. Kata kunci: PSAK 405, Mudharabah, Tabungan Haji, Akuntansi Syariah, Bank BJB Syariah.
Analysis of the Implementation of Enhancing the Competitiveness of Halal SMEs in Indonesia Wardiyah, Mia Lasmi; Fauziah, Sofia Maryam; Utami, Sinbi Fitria; Subagja, Haifa Aulia Nurshafiyyah; Rosmayanti, Maya
Dinasti International Journal of Digital Business Management Vol. 7 No. 1 (2025): Dinasti International Journal of Digital Business Management (December 2025 - J
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijdbm.v7i1.6017

Abstract

The halal industry in Indonesia has experienced rapid growth and plays a significant role in strengthening the national economy. As the country with the largest Muslim population in the world, the demand for halal products continues to rise, particularly among Micro, Small, and Medium Enterprises (MSMEs). This study aims to analyze the implementation of Sharia principles in enhancing the competitiveness of halal MSMEs in Indonesia. The research employs a descriptive qualitative method using a literature review and secondary data analysis sourced from official institutions such as BPS, BPJPH, and KNEKS in 2025. The findings indicate that the implementation of Sharia principles which encompass halal compliance, justice, transparency, and business ethics has a positive impact on strengthening the competitiveness of halal MSMEs. The food and beverage subsector grew by 5.68% (year-on-year) and contributed 18.67% to the national GDP, while 9.8 million products had been certified halal as of October 2025. In addition, the total Islamic financial assets reached IDR 10,774 trillion, accounting for 28.6% of the total national financial assets, with a 12.8% (yoy) growth rate. These findings demonstrate that the application of Sharia principles enhances the credibility, efficiency, and competitiveness of halal MSMEs both nationally and globally. Nevertheless, the study identifies several challenges, such as low halal literacy among MSME actors, limited digitalization in the certification process, and insufficient collaboration among supporting institutions. Therefore, strengthening strategies through digitalization of certification services, entrepreneur education, and implementation of self-declaration programs are essential steps to promote the development of halal MSMEs that are inclusive, competitive, and sustainable.
Inggris Nurjaman, Muhamad Izazi; Wardiyah, Mia Lasmi; Al-Rasyid, Camelia Sofwan; Eldiani, Nita; Tamami, Ahmad
Jurnal Ilmiah Ekonomi Islam Vol. 11 No. 05 (2025): JIEI : Vol. 11, No. 05, 2025
Publisher : ITB AAS INDONESIA Surakarta

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Abstract

This study aims to analyze the implementation strategy of mosque-based Islamic financial innovations to improve the welfare of rural communities In Indonesia. The research method used is descriptive qualitative with a library research approach. Data analysis was conducted through data reduction, data presentation, and conclusion drawing, to obtain a systematic and comprehensive understanding. The results indicate that mosque-based Islamic financial innovations have significant potential as instruments for village economic empowerment. Various forms, such as mosque-based Islamic financial institutions (BMT), productive waqf, Islamic cooperatives, and the establishment of mosque-based Islamic Microfinance Institutions (LKMS), have been proven to improve community welfare by strengthening access to financing, creating jobs, and developing micro-enterprises. A key finding of this study is that program sustainability is largely determined by the existence of regular evaluation and monitoring mechanisms, active community participation, and strong regulatory support. Therefore, mosque-based Islamic financial innovations have the potential to become an alternative model for inclusive, equitable, and sharia-compliant village economic development.
Measuring the Relationship between Student Sentiment and West Java Governor's Popularity on Social Media: Spearman's Correlation Approach to Survey Data and Online Activity Wildan Hilmawan; Delia Futri Apriliani; Mochammad Rival Wijaya Putra; Mia Lasmi Wardiyah
Jurnal Restorasi : Hukum dan Politik Vol. 3 No. 1 (2025): Jurnal Restorasi : Hukum dan Politik, April 2025
Publisher : Jurnal Restorasi : Hukum dan Politik

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This study analyzed the relationship between student sentiment towards the Governor of West Java and his level of popularity on social media using the Spearman correlation approach. A total of 20 students became respondents through a 15-item Likert scale questionnaire. The results showed that support for leadership digitalization (r = 0.485) and active involvement in following the governor's official account (r = 0.476) had a moderate correlation with positive perceptions of students. In contrast, the perception of imaging (X9) showed a negative correlation (r = -0.471), indicating that the higher the students' perception that the governor's social media focused more on image than the substance of the policy, the lower their assessment of its performance. These findings provide insight into regional heads' digital political communication strategies in building social media-based image and legitimacy. With a data-driven approach, this research is expected to be a reference for academics, government practitioners, and the younger generation in understanding the relationship between public perception and digital interaction of regional leaders.
Analisis Integritas dan Skeptisisme Profesional terhadap Kepatuhan Auditor pada Standar Profesional Akuntan Publik Najla Kayla; Mia Lasmi Wardiyah
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 4 No. 1 (2026): Februari : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v4i1.2487

Abstract

Auditors' compliance with the Public Accountant Professional Standards (SPAP) is the main concern in maintaining the quality and trust of the audit process, especially in the face of increasingly complicated audit tasks. This study aims to evaluate the level of integ-rity and skepticism of auditors in supporting compliance with SPAP. This study uses a de-scriptive qualitative approach with observation methods and document studies. The object of the research is the Public Accounting Firm Dra. Yati Ruhiyati, data was obtained from direct observation during the field professional practice period and analysis of relevant audit documents. The results of the study show that the integrity of auditors can be seen from consistency in carrying out audit stages, compliance with established procedures, and clarity in audit documents. The professional skepticism of auditors can be seen from the cautious attitude in evaluating audit evidence, including the application of additional checks before drawing conclusions. These findings show that compliance with SPAP is not only formal, but also highly dependent on the auditor's professional attitude. This study shows the importance of increasing the integrity and professional skepticism of auditors as part of efforts to improve quality and compliance in audit practices in Public Accounting Firms.
Co-Authors Abdul Rojak, Abdul Abdullah Azzam Abidin, Deden Zaenal Ade Ponirah Adi Muhammad Syalimul Gaos Agustian, Muhammad Helmi Aini, Haniva Khuratul Aisyah Mega Benazira Ajeng Saeful Putri Akhirni Putri, Firna Flarestiana Al-Rasyid, Camelia Sofwan Alfarizi, Muhammad Bintang Alfiani, Mita Alifya, Afifah Ilmi Alya Afriliani Amia Putri Rafiani Andini Amalia Putri SW Andri Suwendi Ang Riqko Suhendi Anggraeni, Sri lestari Anjani, Sakila Meila Apriani, Nurul Ardillah, Nadwa Rahma Arham, Salwa Mayassarah Ariani Putri Utami Aribbah Fitroti Arif Budiman Asih, Alifah Sukma Aulia, Ghina Zahrah Auliyana, Auliyana Az Zahra, Aulia Falent Azahra, Hilma Amanatus Sa’adah Aziz Ramdhani, Muhammad Abdul Aziz, Fahmi Azzam Izzudin Bobang Noorisnan Pelita Dedi Supriyadi Delia Futri Apriliani Deska Pratama Dewi, Tia Junita Diani, Alika Rahmalia Diansyah, Hani Nur Dina Ecky Saputri Dini Hanifah Dwibasha’ir Budiman, Muhammad Danang Dzikrayah, Fithri Eldiani, Nita Erwin Munandar Fadhlurrahman, Muhammad Shidqi Fahira, Nabila Zumar Fahmi Hasan Nugroho Fahmi Irfanulloh Fakhrur Rozi Ramdhani Fauziah, Adinda Rahma Fauziah, Sofia Maryam Fauzy Abdurrohman Fazriani, Eva Febrian, Muhammad Egi Fiddienillah, Qheista Noor Filardhy, Muhammad Khalifah Fithri Dzikrayah Ghefira Rahima Gitsni, Muhammad Faizal Gumilang, Redi Gumilar, Asya Nurbayani Hafidhlatul H, Kalyca Najmi Hafizh Febryansyah Sonjaya Haifa Nur Jubaidah Haikal Kamil, Muhammad Rizki Hanina, Savira Hayatul Fazri, Muhammad Haikal Hendrayana, Nanda Nursyahira Hidayat S, Viola Aulia Hudiah, Nuri Nurul Ilham Abdullah, Ilham Inda Maula Zulfa Irfanullah, Fahmi Istiqomah, Iis Iwan Setiawan Izzul Haq Firman Maulana Kamila, Gisa Raenisa Kartika Dwifa Siregar Khaidir Ali Fachreza Khoerunnisa, Agna Khoirunnisa, Afifah Latif, Ayi Abdul Lestari, Kinanti Mugi M. Rafeli Iskandar Malika Aura Kinanti Margana, Marina Silvya Marliani, Amalia Matsani, Qurana Sab’ul Maulana, Izzul Haq Firman Meilani, Dini Mia Nurhasanah Miftahul Chair Moch Alfiana Candra Jani Mochammad Rival Wijaya Putra Mugni, Halim Abdul Muhammad Al Ghifari Muhammad Daffa Muhammad Faiz Haikal Muhammad Izzudin Islam Muhammad Rafly Muhwan Hariri, Wawan Mukhlis Harvian Muslimah, Adrezka Mudina Mutiara Putri, Ghaitsa Nabil Makarim Nabila Indriani Nabila Nandayanti Nadya Nur Haplah Najla Kayla Najla Khayira Najla Sahla Sahira Nanda Kuswandari Nasya Zahra Naufal Aziz Maulana Neni Nuraeni Ni’matul Aliyah Nuraini Laila Sari Nuraini Laila Sari Nurhaliza, Nasywa Sania Nurhalizah, Siti Nurhasanah, Dalih Mutiara Nurjaman, Muhamad Izazi Nurlaela, Seli Nurlaila, Lela Nurmalasari, Andini Nurul Azmi Muhamad Tauhid Nurul Hasana NURUL RAHMAWATI Nuryanti , Juju Oktaviani, Siti Atikah Oktiani, Rashifah Zahra Pangestu, Trimas Arya Paujiah, Ninda Nabila Permatasari, Adila Pingkan Salsa Hadiansyah Ponirah, Ade Pramesti, Suci Rahayu Pratama, Deska Putri Apriyani Putri Dina Amelia Putri, Ghaitsa Mutiara Putri, Melinia Putri, Shellya Eka Qheista Noor Fiddienillah Rabani, Kayla Fatha Rabbani, Raihan Ahmad Rahayu , Halimah Auliya Rahmadani, Nova Analia Rahmat, Nailla Alifia Ramadhani Irma Tripalupi Ramadhani, Najwa Syarifah Ramdhan, Muhammad Luthfi Ramdhani, Fakhrur Rozi Raudhatul Jannah Regina Lathifah Zahra Riantika Mutiara Ridwan Effendi Rifka Aqila Rika Afrianti Putri Ririn Nur Widyastuti Rizqy Hizbullah Ziyaulhaq Robbani, Burhanuddin Rohmah, Tria Najiatul Rosmayanti, Maya Roudhotul Hayati Nurislami Rusli, Ranti Afrilianti Saeful Anwar Sandra Siti Nurjanah Sandrina, Nahla Galuh Sani Dwina Putri Saputra, RM. Indra Jaya Saputri, Dina Ecky Sari, Nuraini Laila Satrio Bimo Ananda Sa’idah, Meilatus Setiawan, Iwan Setya, Oriza Purna Shafira Aulia Az-Zahra Shifa Nurhayati Shofie, Maulaya Silvia Septiani Siti Hawa Febriani Siti Nur Azizah, Siti Nur Siva, Kamelia Sobana, Dadang Husen Subagja, Haifa Aulia Nurshafiyyah Suhendi, Ang Riqko Sukawati, Maudi Nabila Sulthon Ahmad Nawawi Sutrisna, Muhammad SW, Andini Amalia Putri Syarah, Asri Mariam Syifa Rahmatul Awaliyah Talitha Nabilah Tamami, Ahmad Trisnawati, Cahyani Laras Tsaqif, Thoriq Ahmad Ukasha, Muhammad Gala Ulpaija, Siti Utami, Ariani Putri Utami, Sinbi Fitria Vania Alya Zanatha Wawan Muhwan Hariri Wildan Hilmawan Wulan Siti Nurjanah Yamin, Zahra Yasir Ahmad Muyassar Yasmin Sherlly Aulia Zamba, Nabila Zavier Hidayat, Muhammad Akhdan Zenny Pebrianti Zulbaidah Zulbaidah