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All Journal Jurnal Inovasi Al-Ulum Jurnal Akuntansi Multiparadigma Jurnal Mirai Management Jurnal Ilmiah Ekonomi Islam Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Akuntansi Aktual Management and Economics Journal (MEC-J) SEIKO : Journal of Management & Business Jambura Accounting Review Jurnal Tabarru': Islamic Banking and Finance Syarikat : Jurnal Rumpun Ekonomi Syariah PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam MANAZHIM Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif International Journal of Religious and Cultural Studies Ideas: Jurnal Pendidikan, Sosial dan Budaya Management Studies and Entrepreneurship Journal (MSEJ) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Jurnal Buana Akuntansi Jurnal Paedagogy Tangible Journal Jurnal Sibermas (Sinergi Pemberdayaan Masyarakat) Economics and Digital Business Review Seminar Nasional Peningkatan Mutu Pendidikan Jurnal Studi Ekonomi dan Bisnis Islam (SEBI) GANESHA: Jurnal Pengabdian Masyarakat Akuntansi dan Teknologi Informasi SOSEARCH : Social Science Educational Research INTERNATIONAL JOURNAL OF CULTURAL AND SOCIAL SCIENCE Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Al-Buhuts (e-journal) Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Research Review: Jurnal Ilmiah Multidisiplin Sahid Development Journal: Jurnal Pengabdian Kepada Masyarakat Perbankan Syariah Jurnal Riset Hukum, Ekonomi Islam, ekonomi, Manajemen dan Akuntansi Journal Research of Social Science, Economics, and Management SEUNEUBOK LADA: Jurnal ilmu-ilmu Sejarah, Sosial, Budaya dan Kependidikan Jurnal Pendidikan dan Pengabdian Masyarakat Journal of Applied Accounting Indonesian Proceedings and Annual Conference of Islamic Education (IPACIE) Science and Education Journal Jurnal Pengabdian Masyarakat Indonesia Sejahtera Triwikrama: Jurnal Ilmu Sosial Mopolayio : Jurnal Pengabdian Ekonomi Majapahit Journal of Islamic Finance dan Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam RESLAJ: Religion Education Social Laa Roiba Journal Majapahit Journal of Islamic Finance dan Management Jurnal Mahasiswa Akuntansi International Journal of Geography, Social, and Multicultural Education (IJGSME) Prosiding Seminar Kesehatan Nasional Sexophone Celebes Journal of Community Services Jurnal Kompetensi Ilmu Sosial International Journal of Technology and Education Research International Journal of Economics, Business and Innovation Research International Journal of Economics Studies Multidisciplinary Indonesian Center Journal Atestasi : Jurnal Ilmiah Akuntansi Jurnal Dialektika Pendidikan IPS Maharsi : Jurnal Pendidikan Sejarah dan Sosiologi Aktsar: Jurnal Akuntansi Syariah Harmoni Economics: International Journal of Economics and Accounting
Niswatin
Universitas Negeri Gorontalo
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Neuroscience Public Health Social Sciences Other

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The Influence of Religiosity and Obedience Pressure on the Intention to Commit Fraud in Sharia Financial Institutions in Gorontalo City Ajenk Dizca Lalahu; Niswatin; Surya Handrisusanto Ahmad
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.971

Abstract

This study aims to determine the influence of the Religiosity variable and the Obedience Pressure variable on the Intention to Commit Fraud in Sharia Financial Institutions of Gorontalo City. The method used in this study is a quantitative method with primary data obtained from a questionnaire whose measurement uses the Likert scale. The sample collection process used a purposive sampling technique with a total sample of 42 respondents spread across four Islamic financial institutions in Gorontalo City, namely Bank Syariah Indonesia, Bank Muamalat Indonesia, AMITRA-FIF Group, and Pegadaian Syariah. The data analysis technique in this study uses multiple linear regression analysis operated through the SPSS program. Based on the results of the study, religiosity did not have a significant effect on the intention to commit fraud in Islamic financial institutions in Gorontalo City, while the pressure of obedience had a positive and significant effect. Simultaneously, religiosity and obedience pressure had a positive and significant effect on the intention to commit fraud, explained by an Adjusted R Square value of 35.3% while the other 64.7% was contributed by other variables outside the research model.
Implementation of Accountability and Transparency Principles by Productive Zakat Recipients at Badan Amil Zakat Nasional (BAZNAS) Kota Gorontalo Fadiya Ramadhani Mallarangeng; Niswatin; Ivan Rahmat Santoso
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.854

Abstract

Productive zakat serves as an empowerment instrument for mustahik at BAZNAS Kota Gorontalo, yet the implementation of accountability and transparency at the recipient level remains challenging. This qualitative descriptive study employs a simple success ratio approach to analyze these principles among five micro-entrepreneur mustahik. Results indicate an accountability ratio of 70% (adequate, strong in fund trustworthiness but weak in administrative recording) and transparency ratio of 100% (excellent, achieved through relational and verbal openness). Grounded in Shariah Enterprise Theory, the vertical dimension (to Allah) is robust, while the horizontal dimension (to the institution) requires strengthening. Findings imply the need for basic financial literacy training and sustained light-touch mentoring to enhance program effectiveness.
The Influence of Religiosity and Obedience Pressure on the Intention to Commit Fraud in Sharia Financial Institutions in Gorontalo City Ajenk Dizca Lalahu; Niswatin; Surya Handrisusanto Ahmad
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.971

Abstract

This study aims to determine the influence of the Religiosity variable and the Obedience Pressure variable on the Intention to Commit Fraud in Sharia Financial Institutions of Gorontalo City. The method used in this study is a quantitative method with primary data obtained from a questionnaire whose measurement uses the Likert scale. The sample collection process used a purposive sampling technique with a total sample of 42 respondents spread across four Islamic financial institutions in Gorontalo City, namely Bank Syariah Indonesia, Bank Muamalat Indonesia, AMITRA-FIF Group, and Pegadaian Syariah. The data analysis technique in this study uses multiple linear regression analysis operated through the SPSS program. Based on the results of the study, religiosity did not have a significant effect on the intention to commit fraud in Islamic financial institutions in Gorontalo City, while the pressure of obedience had a positive and significant effect. Simultaneously, religiosity and obedience pressure had a positive and significant effect on the intention to commit fraud, explained by an Adjusted R Square value of 35.3% while the other 64.7% was contributed by other variables outside the research model.
Pengaruh Persepsi Nilai Collectible dan Keterikatan Emosional Terhadap Keputusan Pembelian Photocard pada Penggemar Korean Pop (K-Pop) Angel Arvellia Tjoantho; Niswatin Niswatin; Victorson Taruh
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 4 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v7i4.10896

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh persepsi nilai collectible dan keterikatan emosional terhadap keputusan pembelian photocard pada penggemar K-Pop, baik secara parsial maupun simultan. Penelitian ini menggunakan pendekatan kuantitatif kausal dengan teknik pengumpulan data melalui penyebaran kuesioner online dengan populasi adalah seluruh penggemar K-Pop yang berdomisili di Indonesia. Sampel penelitian ditarik menggunakan teknik purposive sampling diperoleh total responden yang memenuhi kriteria sebanyak 176 responden. Data yang telah diperoleh dianalisis menggunkan SPSS versi 20. Analisis data menggunakan metode regresi linier berganda. Hasil penelitian menunjukkan bahwa persepsi nilai collectible dan keterikatan emosional secara parsial dan simultan berpengaruh positif signifikan terhadap keputusan pembelian photocard pada penggemar K-Pop. Temuan ini menunjukkan bahwa pembelian photocard yang dilakukan oleh penggemar K-Pop dapat dipengaruhi oleh faktor psikologis seperti persepsi dan emosi. Nilai koefisien determinasi menunjukkan bahwa persepsi nilai collectible dan keterikatan emosional dapat menjelaskan keputusan pembelian photocard sebesar 31,5%. Sementara itu, 68,5% dapat dijelaskan oleh variabel lain diluar variabel penelitian ini, seperti self-cotrol, mental accounting, kampanye boikot, dan lainnya. Penelitian ini menunjukkan bahwa dalam akuntansi keperilakuan keputusan pembelian tidak sepenuhnya didasarkan pada pertimbangan rasional, tetapi juga oleh faktor psikologis seperti persepsi nilai dan keterikatan emosional, serta dinamika sosial dalam komunitas.
The Influence of Government Responsibility and Community Participation in the Implementation of Village Sustainable Development Goals Ardi Wiranata Moogangga; Niswatin Niswatin; Nilawaty Yusuf
Harmoni Economics: International Journal of Economics and Accounting Vol. 2 No. 4 (2025): November: Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v2i4.349

Abstract

This research aims to determine the influence of government responsibility and community participation in the implementation of sustainable development goals in the village of Torosiaje both partially and simultaneously. This study employs a quantitative method. The data source used in this research is primary data obtained from questionnaires distributed to the government and the community of Torosiaje village. The data analysis technique in this study is descriptive quantitative analysis using t-statistical tests and the coefficient of determination test (Adjusted R Square) using IBM SPSS 25 for Windows. The research results indicate that 1. Government responsibility has a positive and significant effect on the implementation of the Village Sustainable Development Goals. 2. Community participation has a positive and significant effect on the implementation of the Village Sustainable Development Goals. 3. Based on the results of simple linear regression analysis, the coefficient of determination (R²) value for government responsibility is 42.2%, which means that 42.2% of the variation in the implementation of the Village Sustainable Development Goals in Torosiaje Village can be explained by government responsibility, while the remaining 57.8% is influenced by other factors outside the research model. For community participation, the R² value is 39.6%, indicating that 39.6% of the variation in the implementation of the Village Sustainable Development Goals can be explained by community participation, while the remaining 60.4% is explained by other factors outside the research model.
Pengaruh Kepatuhan Syariah dan ROA Terhadap Penyaluran Zakat Bank Umum Syariah Tria Dewi Fadhilah Manopo; Niswatin; Tri Handayani Amaliah
Syarikat: Jurnal Rumpun Ekonomi Syariah Vol. 9 No. 1 (2026): Syarikat : Jurnal Rumpun Ekonomi Syariah
Publisher : Program Studi Ekonomi Syariah, Fakultas Agama Islam Universitas Islam Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/syarikat.2026.vol9(1).28192

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Kepatuhan Syariah dan Kinerja Keuangan yang diproksikan dengan Return on Assets (ROA) terhadap Penyaluran Zakat pada Bank Umum Syariah di Indonesia periode 2020–2024. Penelitian menggunakan pendekatan kuantitatif dengan metode kausalitas dan desain penelitian asosiatif. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan tahunan dan laporan keuangan Bank Umum Syariah yang dipublikasikan secara resmi. Teknik pengambilan sampel menggunakan purposive sampling sehingga diperoleh 10 Bank Umum Syariah sebagai sampel penelitian. Analisis data dilakukan menggunakan regresi data panel dengan bantuan aplikasi EViews 9. Hasil penelitian menunjukkan bahwa Kepatuhan Syariah berpengaruh positif dan signifikan terhadap Penyaluran Zakat, yang mengindikasikan bahwa semakin baik penerapan prinsip syariah, semakin optimal penyaluran zakat oleh bank syariah. Sebaliknya, Return on Assets (ROA) berpengaruh signifikan dengan arah negatif terhadap Penyaluran Zakat, sehingga peningkatan profitabilitas tidak selalu diikuti oleh peningkatan penyaluran zakat. Secara simultan, Kepatuhan Syariah dan ROA berpengaruh signifikan terhadap Penyaluran Zakat. Penelitian ini menegaskan bahwa optimalisasi penyaluran zakat dipengaruhi oleh komitmen penerapan prinsip syariah dan kondisi profitabilitas bank. Keterbatasan penelitian terletak pada cakupan sampel dan variabel, sehingga penelitian selanjutnya disarankan memperluas objek, periode, serta menambahkan variabel lain yang relevan.
Penguatan Akuntabilitas Syariah UMKM Kuliner Melalui Pendampingan Sertifikasi Halal di Foodcourt Masjid Sabilularsyad Universitas Negeri Gorontalo Niswatin Niswatin; Nilawaty Yusuf; Dirman Dirman; Ayub Domili
Mopolayio : Jurnal Pengabdian Ekonomi Vol. 5 No. 3 (2026): Mopolayio : Jurnal Pengabdian Ekonomi Volume 5 Number 3 (July 2026) has been of
Publisher : Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/mopolayio.v5i3.168

Abstract

Kegiatan pengabdian ini dilatarbelakangi oleh rendahnya pemahaman pemilik lapak kuliner di kawasan Foodcourt Masjid Sabilularsyad UNG mengenai Nomor Induk Berusaha (NIB) dan sertifikasi halal. Fokus pengabdian diarahkan pada penguatan literasi halal, kesiapan legalitas usaha, dan akuntabilitas syariah UMKM kuliner. Tujuan kegiatan ini adalah meningkatkan pemahaman pemilik lapak tentang urgensi sertifikasi halal, prosedur pengajuan, serta dokumen yang perlu dipersiapkan. Metode pengabdian menggunakan pendekatan edukatif-partisipatif melalui survei lokasi, identifikasi mitra, koordinasi dengan PINBUK, sosialisasi NIB dan sertifikasi halal, pendampingan awal persiapan dokumen, evaluasi pemahaman peserta, dan rencana tindak lanjut. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta mengenai pentingnya NIB dan sertifikasi halal sebagai dasar legalitas, kepercayaan konsumen, dan akuntabilitas syariah. Kegiatan ini juga mendorong komitmen awal pemilik lapak untuk melanjutkan pengurusan NIB dan sertifikasi halal.
FEMINIST ACCOUNTING AND THE NARRATIVE OF STATE FISCAL ACCOUNTABILITY Fityan Halid; Niswatin; Tri Handayani Amaliah
International Journal of Cultural and Social Science Vol. 7 No. 1 (2026): International Journal of Cultural and Social Science
Publisher : Pena Cendekia Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53806/ijcss.v7i1.1261

Abstract

This research aims to analyze how fiscal accountability is constructed in budget narratives from a feminist accounting perspective. The research uses qualitative content analysis with a critical paradigm applied to the narrative text of the 2023-2025 State Budget Financial Notes. The analysis is conducted using the directed content analysis framework derived from feminist accounting and critical accounting theories. The research findings indicate that fiscal accountability is predominantly framed by a masculine fiscal rationality that emphasizes efficiency, stability, and economic growth. Technocratic language and procedural compliance serve as legitimizing mechanisms that reinforce the centralization of state control. In this framing, women's care work and contributions experience structural invisibility, while the care dimension is reduced to output-based sectoral programs. This research expands the theoretical understanding that fiscal accountability is not value-neutral, but rather shaped by power relations and specific measurement logics. In terms of policy, these findings indicate the need for a shift toward fiscal accountability that is more relational and sensitive to care and social justice. The novelty of this research lies in its critical reading of the state budget narrative as an accounting practice that both reproduces and limits the meaning of fiscal accountability.
The Influence of Intellectual Capital and Islamicity Performance Index on the Financial Performance of Indonesian Sharia Commercial Banks Nurul Alam F. Tine; Niswatin Niswatin; , Ronald S. Badu
International Journal of Economics Studies Vol. 3 No. 1 (2026): International Journal of Economics Studies (In Press)
Publisher : Raudhah Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/9hyyeh61

Abstract

This study aims to analyze the influence of Intellectual Capital and the Islamicity Performance Index on the financial performance of Islamic Commercial Banks in Indonesia. Intellectual Capital, which includes human capital, structural capital, and relational capital, plays a crucial role in enhancing operational efficiency and bank competitiveness. Meanwhile, the Islamicity Performance Index, measured using the Zakat Performance Ratio (ZPR), represents the bank’s adherence to Islamic principles. This research employs a quantitative method using secondary data obtained from the financial reports of eight Islamic Commercial Banks registered with the Financial Services Authority (OJK) from 2019 to 2023. The analytical technique applied is multiple linear regression, with classical assumption tests to ensure the validity of the research model. The findings reveal that Intellectual Capital has a positive and significant impact on financial performance, as measured by Return on Assets (ROA). This indicates that effective intellectual capital management enhances bank profitability. Conversely, the Islamicity Performance Index does not significantly influence financial performance. Although essential for Islamic compliance, zakat payments made by banks do not directly increase profitability. However, when examined simultaneously, Intellectual Capital and the Islamicity Performance Index together influence financial performance, with a coefficient of determination (R²) of 65%. This study suggests that Islamic Commercial Banks in Indonesia should strengthen their Intellectual Capital management to enhance competitiveness and profitability while maintaining adherence to Islamic principles as a core value of Islamic banking.
THE EFFECT OF COMPANY SIZE, DEBT TO EQUITY RATIO, AND RETURN ON EQUITY RATIO ON DIVIDEND PAYOUT RATIO IN FOOD AND BEVERAGE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FROM 2019 TO 2024 Azzahra Talitha Noer Nanlohy; Niswatin; Yustina Hiola
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 3 No. 1 (2026): Vol. 3 No. 1 Edisi Januari 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v3i1.1802

Abstract

This study aims to analyze the effect of company size, Debt to Equity Ratio (DER), and Return on Equity (ROE) on the Dividend Payout Ratio (DPR) of food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2024. This research adopts a quantitative approach with multiple linear regression analysis processed using SPSS. The sample of the study consists of 18 companies that meet the purposive sampling criteria. The results show that company size has a positive and significant effect on the Dividend Payout Ratio. However, Debt to Equity Ratio and Return on Equity do not have a significant effect on Dividend Payout Ratio, either partially or simultaneously. These findings suggest that other factors, beyond company size, play a more significant role in influencing dividend policies in the food and beverage manufacturing sector in Indonesia.
Co-Authors , Ronald S. Badu A. Buato, Mardlia Abas, Helmiyanto Abdurahman, Tiara Abdurrahman, Nur Sellawati Adella Signal Putri Sholichah Afandi, Ikrar Afza Marhaini, Nabila Agil Bahsoan Agung Prasetyo Amu Agus Suprijono Agus Suprijono Ahaya, Ratin Ahmad, Hainun Putri Y. Ahmad, Siti Hadjar Satiya Dwi Ajenk Dizca Lalahu Aldiwanto Landali Aldiwanto Landali Ali Imron Ali Imron Ambo, Rizal Amelia Moki Amir Lukum, Amir Amu, Agung Prasetyo Andi Yusniar Mendo Andriyawan E. Karim Angel Arvellia Tjoantho Anggit Athoillah Hilmy Anindya, Salsa Anisa Larasati Panyilie Anwar, Fatur S. Anwar, Miftakhul Aprilia Djau Aprilia Umrah Daud Ardi Wiranata Moogangga Ardi Wiranata Moogangga ARDIANSYAH, ALEN Asnimawati, Asnimawati Ayu R Wuryandini Ayu Rakhma Ayu Rakhma Wuryandini Ayub Domili Azzahra Talitha Noer Nanlohy Bahsuan, Siti Aisyah Bakio, Nurul Maghfiroh Balqis Djafar Maku Bantu, Amrin Andriansyah Beddu, Sissylia Elvariani Binar Khalika, Norma Buata, Dita Aulia Buhungo, Suhardin Bumulo, Frahmawati Busa, Sri Wulandari Putri Cahyati, Cici Cindra B. Alatani Damayanti, Erika Selphie damayanti, feby feni Damity, Fatmawaty Dannis Indra Kuncoro Datau, Raflian Dea Lestari Yunus Dewi Indrayani Hamim Dhimas Bagus Virgiawan Dilapanga, Yana Dini Restuningtyas Dinna Karolina Dirman Dirman Djoko Soelistya Durrotun Nafisah Dwi Ananta, Zaki Dwi Febriyanti Dwi Zihran Otoluwa Eka Nurain Pirus Erma Amalia Fadila Nurul Zalsabila Fadiya Ramadhani Mallarangeng Fadlillah, Muhammad Afif Fail Hakim Fanny Syaifulloh Yusuf FARA DITA Farda Wulandari Fatmawaty Damity Fikranto Ahmad Fitri Azzahra Raharja Fityan Halid Friska Talib Gani, Nadia Saputri Gita Purnamasari Gusti Ngurah Arya Pramana Hajiku, Faradila Halid, Rahmawati Hapsawati Taan Hartono Hartono Harun, Fitra Haryanti, Novalia Suci Haryati Hulopi Haya Mutmainah Qalbi Az-Zahra4 Helmiyanto Abas Hermawan, Alesandro Rahmatullah Hiola, Yustina Hudja, Revalina Iftita Maryam Nur Karim Ika Julianti Syahbudin Ikhlas Ul Aqmal Ikrar Afandi Imam Khoir Imelsya Afra Nabila Zahra Imran R Hambali Inda Maulidya R. Adam Istikomah Ivan Rahmad Santoso Ivan Rahmat Santoso Joanna Clarissa Jonathan, Bouyea Joshua, Wang Jumiati Jumiati Juniaty Ismail Karim, Fatmawati R Kartika Fatmawati Pausther Karunia Rahman Keisha Nadhira Hamid Khozin, Nurwildan Tsalits Khumaidi Kirani Nur Aprilia Kuati Kolopita, Lisa Findi Rahayu Kusnul Khotimah La Ode Rasuli La Ode Rasuli La Ode Rasuli Labib Suzudi Larasati, Dian Ayu Latif, Muhamad Abdul Lisa Salsabilla, Nur Listiani, Intan Dwi Lutviyanti, Trisari Made Ulandari Maharani Mahdalena Mahdalena Manurung, Kristiani Angelika Mardlia A. Buato Marzuqi, Muhammad Ilyas Mattoasi Mattoasi Mauliddia, Arini Izzati Meimonah Awalia, Angelita Mevia, Nia Ayu Meyko Panigoro Moch. Zakki Mubarok Mohammad Faizun Surya Rafli Mokoginta, Aprianto Saputra Monik Ardianita Cahyani, Cesylia Muh. Fachrul Ilmi Jibu Muhamad Abdul Latif Muhamad Rifki Botutihe Botutihe Uno Muhammad Amir Arham Muhammad Asrorun Ni’am Muhammad Fadli Mantali Muhammad Irfandi Aditya Muhammad Rohman Al Hasan Muliyani Mahmud Nabila Salsabilla Nadira S. Sidik NASUTION Nasution Nasution Nato Tobai Ni Luh Frita Anggraeni Nikmah, Evy Nazilatun Nilawaty Yusuf Nismawati Ali Nissha Dwi Aulia Ramadhani Ahmad Ni’Ma Nurbait Halid Nuansa Bayu Segara Nuansa Bayu Segara Nur Ainun Nisya Mohi Nur Fadilah Arsyad Nurdea Nurdea Nurhayati Panigoro Nurmala Safii Nurul Alam F. Tine Nurul Hasanah Olatapa, Mohamad Yuda Pakaya, Lukman Pausther, Kartika Fatmawati Polamolo, Nita Setiandini Prastiyono, Hendi Prastiyono, Hendri Pratama, Cindy Arinda Diah Raden Mohamad Herdian Bhakti Rahayu, Martutik Intan Rahayu Rahman, Alisyah Rahmatya Kaharu Ramadhani, Nadia Salsabilah Ramlan Musa Rani Rahmadianti Rasuli, La Ode Rehan Rahman Reva. H Apriyani Rianti Daud Rily Pilomonu Rio Monoarfa Ripansa, Meilan Rivani Rasendriya, Callista Riyadi Ronal S. Badu Ronald S. Badu Ronald S. Badu Ronald S. Badu Rosantiani, Ita Rosyida, Shela Zaimatur Roy Hasiru Ruyani, Fawza Sahmin Noholo Salma, Afin Naila Salwaa Ardhiah Mohamad Santoso, Ivan R. Sarmini Sarmini Saskia Dewi Pratiwi Septa Katmawanti, Septa Setiyanto, Tegar Setyasih, Iya Setyawan, Katon Galih Siti Pratiwi Husain Sity Nirmala Potabuga sofhian Sugiantoro Sugiantoro Sukma Perdana Prasetya Surya Handrisusanto Ahmad Susanty Ismail Syahbudin, Ika Julianti Syalsa Nabila Mokodompit Syarwani Canon Tahir, Rivaldi Talib, Friska Tanti Taha Maya Tasya Saromeng Taufiq Yunaz Wicaksono Thantawi, Tubagus Rifqy Tiara Puspita Sari Lihawa Tika Chandrika Lestary Titi Umi Kalsum Hulopi Titi Umi Kalsum Hulopi Tri Handayani Amaliah Tria Dewi Fadhilah Manopo Tuli, Hartati Tulie, Fatin Tri Juniarti untari, selvia dewi Usman Usman Usman Victorson Taruh Vini Maulida Putri Salsabila Wahyuni Maulidiniyah Wati, Eka Kurnia Wiji Lestari Suwanto Windika, Ivenna Salsa Wiwik Sri Utami Wiwin Koni Wulaninyu, Dina Zahrotun Islamiyah zahrotun islamiyah Zakaria, Sri Nursintia Ziantara Sagita Raihan Kariem Zulfa Nuriyyah, Audrey Zulkifli Bokiu Zumaira Sawali Zumran Ibrahim