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All Journal Jurnal Promosi Pendidikan Ekonomi Binus Business Review Fundamental Management Journal Accounting Analysis Journal JURNAL IQRA´ International Journal of Artificial Intelligence Research Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Jurnal Riset Akuntansi dan Keuangan Dinasti International Journal of Management Science Dinasti International Journal of Digital Business Management Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Ekonomi dan Bisnis Digital (MINISTAL) East Asian Journal of Multidisciplinary Research (EAJMR) Indonesian Journal of Business Analytics (IJBA) Formosa Journal of Applied Sciences (FJAS) Formosa Journal of Sustainable Research (FJSR) Jurnal Pengabdian Mandiri CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis SENTRI: Jurnal Riset Ilmiah Business and Entrepreneurial Review Media Riset Akuntansi Auditing & Informasi Profit: Jurnal Manajemen, Bisnis dan Akuntansi Journal of Management and Social Sciences Journal of Creative Student Research Jurnal Mutiara Ilmu Akuntansi Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Audit dan Perpajakan Madani: Multidisciplinary Scientific Journal Manajemen Kreatif Jurnal Jurnal Riset Manajemen dan Ekonomi Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi Jurnal Kajian dan Penelitian Umum Lokawati: Jurnal Penelitian Manajemen dan Inovasi Riset Riset Ilmu Manajemen Bisnis dan Akuntansi Socius: Social Sciences Research Journal Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Bisnis dan Ekonomi Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Sains Student Research Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Media Akademik (JMA) Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Jurnal Ekonomi dan Pembangunan Indonesia Jurnal Akademi Akuntansi Indonesia Padang Indonesian Journal of Economics and Strategic Management Ekonomi Keuangan Syariah dan Akuntansi Pajak Jurnal Ekonomi, Akuntansi dan Perpajakan Akuntansi Pajak dan Kebijakan Ekonomi Digital KALBISIANA Jurnal Sains, Bisnis dan Teknologi International Journal of Economics, Management and Accounting JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Jurnal Greenation Ilmu Akuntansi Greenation International Journal of Economics and Accounting IPSSJ Business and Applied Management Journal Jurnal Ekonomi, Akuntasi dan Manajemen Indonesia(JEAMI) Indonesian Journal of Accounting and Governance Sinergi : Jurnal Ilmiah Multidisiplin MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Jurnal Riset dan Inovasi Manajemen Harmoni Economics: International Journal of Economics and Accounting
Nera Marinda Machdar
Universitas Bhayangkara Jakarta Raya, Jakarta, Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Physics Public Health Social Sciences Transportation Other

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Analysis of Management Behavior on Employee Performance Employee Performance at PT Abcd: Management Pramukty, Rachmat; Nera Marinda Machdar; Adler Manurung; Wastam Wahyu Hidayat
Dinasti International Journal of Management Science Vol. 5 No. 3 (2024): Dinasti International Journal of Management Science (January-February 2024)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijms.v5i3.2228

Abstract

: This research will analyze the relationship between management behavior and employee performance at PT ABCD. This study aims to understand how management behaviors, such as leadership, motivation, and communication, affect employee performance. The purpose in this study is to analyze management behavior on employee performance at PT ABCD. This research uses a qualitative descriptive method with primary data sources through data collection techniques of interviews, observation and documentation. The results in this study indicate that the research conducted an analysis of management behavior at PT Abcd is appropriate or good. Judging from the performance of human resources section, all of which have been systemized and measured clearly and in detail at PT Abcd. clear and detailed at PT Abcd, management behavior analysis in measuring employee performance has a good role in measuring employee performance. measurement of employee performance has a good role in realizing conducive work situation and the implementation of a good and healthy corporate governance system. good and healthy corporate governance system. And is expected to provide useful insight for management of PT ABCD in improving employee performance through improved management behavior. management behavior.
Pengaruh Beban Iklan, Harga Transfer Dan Volatilitas Harga Saham Terhadap Agresivitas Pajak Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Alisya Athalia; Nera Marinda Machdar
Manajemen Kreatif Jurnal Vol. 2 No. 1 (2024): Februari: Manajemen Kreatif Jurnal
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/makreju.v2i1.2452

Abstract

Tax aggressiveness is an effort to reduce the tax burden, either by means that comply with the law or that violate the law. This research investigates the relationship between Advertising Expenses, Transfer Prices, Stock Price Volatility on Tax Aggressiveness and Company Size as a Moderating Variable. This research applies descriptive statistical analysis with a quantitative-based approach. The research results show that advertising expenses have a negative influence on tax aggressiveness, while transfer prices and share price volatility have a positive influence on tax aggressiveness. And company size strengthens the influence of transfer prices on tax aggressiveness. Company size weakens the influence of advertising expenses and share price volatility on tax aggressiveness.
Operational Risk Management in Digital Banks: Challenges and Solutions Widjanarko, Wirawan; Manurung, Adler Haymans; Machdar, Nera Marinda
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 1 (2025): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i1.3978

Abstract

The purpose of this research is to see the effect of system uptime and compliance regulations on operational risk management in digital banks (cybersecurity). The approach used in this literature review research is descriptive qualitative. The data collection technique is to use literature studies or conduct literature reviews of relevant previous articles. The data used in this research is secondary data, sourced from academic online media such as Thomson Reuters Journals, Sage, Springer, Taylor & Francis, Scopus Emerald, Elsevier, Sage, Springer, Web of Science, Sinta Journals, DOAJ, EBSCO, Google Scholar and digital reference books. In previous studies, 1 relevant previous article was used to review each independent variable. The results of this literature review article are: 1) System uptime affects Cyber Security at Digital Banks; and 2) Regulatory compliance affects Cyber Security in Digital Banks
Dampak Valuasi Saham Berdasarkan Model Pendapatan Residual dan Model Arus Kas Bebas Terhadap Reaksi Pasar yang Dimediasi oleh Variabel Asimetri Informasi : (Studi Empiris terhadap Perusahaan Infrastruktur di Indonesia) Manurung, Bennardo; Machdar, Nera Marinda; Marundha, Amor
Jurnal Bisnis dan Ekonomi Vol 2 No 3 (2024): Jurnal Bisnis dan Ekonomi
Publisher : OGZ Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61597/jbe-ogzrp.v2i3.48

Abstract

Abstrak : Kami menganalisis 199 sampel valuasi saham dan menggunakan dua model penilaian: Model Residu Pendapatan (RIM) dan Arus Kas Bebas (FCF) pada Asimetri informasi dan reaksi pasar diukur menggunakan metrik yang ditetapkan.   Tujuan : Penelitian ini mengkaji pengaruh metode valuasi saham dan asimetri informasi terhadap reaksi pasar di perusahaan infrastruktur Indonesia.   Metodologi : Metode yang diterapkan ialah pengumpulan nilai-nilai secara dokumentasi dan olah data yang diterapkan merupakan regresi linear berganda.   Hasil penelitian : RIM tidak secara signifikan mempengaruhi reaksi pasar, FCF tidak secara signifikan mempengaruhi reaksi pasar, Residual Income Model (RIM) Terhadap Informasi Asimetris terdapat pengaruh yang signifikan, FCF tidak berpengaruh signifikan, asimetris memiliki pengaruh signifikan terhadap reakasi pasar,  Asymmetric Information yang berperan sebagai mediator dalam analisis ini berhasil memberikan efek mediasi yang baik dan signifikan bagi RIM terhadap reaksi pasar, Asymmetric Information yang berperan sebagai mediator dalam analisis ini tidak berhasil memberikan efek mediasi yang baik dan signifikan bagi FCF terhadap reaksi pasar.
Pengaruh Komitmen Profesional, Komitmen Organisasi Dan Intensitas Moral Terhadap Intensi Untuk Melakukan Whistleblowing Muhammad Esa Seprtian; Muhammad Maulana Hafizh; Nera Marinda Machdar
Journal of Management and Social Sciences Vol. 3 No. 2 (2024): May : Journal of Management and Social Sciences
Publisher : Sekolah Tinggi Ilmu Administrasi Yappi Makassar Jl. Sumba no 46, Kota Makassar, Sulawesi Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimas.v3i2.1222

Abstract

This article examines the influence of the variables of professional commitment, organizational commitment and moral intensity on the intention to carry out Whistleblowing. This article was reviewed using relevant previous research as a research source. The results of this article show that: 1). Professional Commitment influences Intention to Whistleblowing, 2). Organizational Commitment influences Intention to Whistleblowing, 3). Moral Intensity influences Intention to Whistleblowing.
Pengaruh Teknik Audit, Kemampuan Auditor dan Pengalaman Auditor Terhadap Efektivitas Pelaksanaan Prosedur Audit Investigatif dalam Pengungkapan Kecurangan Cahaya Zulfah; Fathiyah Alifah Fitriyani; Nera Marinda Machdar
Journal of Management and Social Sciences Vol. 3 No. 2 (2024): May : Journal of Management and Social Sciences
Publisher : Sekolah Tinggi Ilmu Administrasi Yappi Makassar Jl. Sumba no 46, Kota Makassar, Sulawesi Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimas.v3i2.1224

Abstract

The purpose of this research is to conduct a literature review of previous studies and document various kinds of references on topics and related to the effectiveness of the implementation of investigative audit procedures in disclosing fraud. The method used in this research is a qualitative approach and can also be called a literature study. This research uses secondary data in the form of previous research journals. The results of this study are based on literature in previous research journals by several researchers, it is concluded that audit techniques, auditor ability and auditor experience affect the effectiveness of the implementation of investigative audit procedures in disclosing fraud.
Influence of CSR Transparency and Sustainable Growth on Corporate Economic Performance Machdar, Nera Marinda; Oktris, Lin
Indonesian Journal of Accounting and Governance Vol. 8 No. 2 (2024): DECEMBER
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/edxb1w37

Abstract

This study aims to analyze the effect of corporate social responsibility (CSR) disclosure and sustainable growth on corporate financial and economic performance. The research population comprises all manufacturing firms listed on the Indonesia Stock Exchange over the period 2012–2017. The sample is selected using a purposive sampling method, involving 102 firms, resulting in a total of 612 firm-year observations. This research utilizes secondary data obtained from the Indonesia Stock Exchange and the Indonesian Capital Market Directory. Multiple regression analysis with panel data is employed to test the developed hypotheses. The findings are as follows: (a) CSR disclosure does not affect economic performance; (b) sustainable growth does not affect economic performance; (c) CSR disclosure negatively affects financial performance; and (d) sustainable growth positively affects financial performance. This study provides new insights by specifically focusing on the manufacturing sector within the Indonesian context. Unlike previous studies that generalized findings across various sectors, this research delves into sector-specific impacts, offering more tailored insights for policymakers and corporate managers in the manufacturing industry. Additionally, the study highlights the differential impacts of CSR and sustainable growth on economic and financial performance, underscoring the complexity and multifaceted nature of these variables.
The Transformation Of E-HRM In Developing The Quality Of Human Resources Based On Information Technology Toward Employee Performance Through Employee Satisfaction Sumaryono, Sumaryono; Machdar, Nera Marinda; Hidayat, Wastam Wahyu; Rony, Zahara Tussoleha
International Journal of Artificial Intelligence Research Vol 9, No 1.1 (2025)
Publisher : Universitas Dharma Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29099/ijair.v9i1.1.1572

Abstract

This research aims to evaluate the impact of e-compensation, e-learning, and e-performance appraisal on organisational performance, with team member satisfaction as a mediating variable. The study was conducted at PT. XYZ. Methodology used: A total of 77 respondents participated in this research. Data processing was carried out using the Structural Equation Modeling (SEM) method with a Partial Least Squares (PLS) variance-based approach. The results of the reliability and construct validity tests indicate that all variables have a high reliability level, with Cronbach's Alpha values as follows: Compensation Management (0.96), E-Learning (0.95), Employee Satisfaction (0.94), Employee Performance (0.96), and Performance Appraisal (0.91), all of which exceed the threshold of 0.90. The team member satisfaction variable consists of 13 indicators (Z.01 to Z.13) and was measured using a survey involving 77 respondents. To meet the criteria for convergent validity, each item must have a loading factor value of at least 0.60. An R-square value of 0.81 indicates that 81% of the variability in the dependent variable. Based on the analysis results, all indicators in this study meet the criteria for good validity and reliability. The indicators for the Employee Satisfaction variable show loading factor values above the threshold of 0.60.
Pengaruh Green Structural Capital, Kepemilikan Asing, dan Konservatisme Akuntansi terhadap Sustainability Report dengan Ukuran Perusahaan sebagai Variabel Moderasi Novi Pusfita; Nera Marinda Machdar
Sinergi : Jurnal Ilmiah Multidisiplin Vol. 1 No. 2 (2025): Sinergi: Jurnal Ilmiah Multidisiplin
Publisher : PT. AHLAL PUBLISHER NUSANTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analysis the factors influencing Sustainability Report disclosure by examining Green Structural Capital, Foreign Ownership, and Accounting Conservatism, as well as the role of Firm Size as a moderating variable. The importance of this study is based on the increasing global pressure for companies to be more transparent regarding environmental issues, along with the existence of research gaps in previous studies. This research utilizes secondary data obtained from annual reports and sustainability reports. The literature review indicates that Green Structural Capital serves as a key driver of internal transparency. The novelty of this study lies in the use of Firm Size as a moderating variable, which is predicted to bridge the inconsistent findings on the effects of Foreign Ownership and Accounting Conservatism on the quality of sustainability report disclosure. Keywords: Green Structural Capital, Foreign Ownership, Accounting Conservatism, Sustainability Report, Firm Size   Abstrak Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi pengungkapan Sustainability Report dengan menelaah Green Structural Capital, Kepemilikan Asing, dan Konservatisme Akuntansi, serta peran Ukuran Perusahaan sebagai variabel pemoderasi. Pentingnya penelitian ini didasari oleh meningkatnya tekanan global agar perusahaan lebih transparan terhadap isu lingkungan serta adanya perbedaan hasil penelitian terdahulu (research gap). Penelitian ini memanfaatkan data sekunder yang diperoleh dari laporan tahunan dan laporan keberlanjutan perusahaan. Hasil kajian literatur menunjukkan bahwa Green Structural Capital berperan sebagai pendorong utama transparansi internal. Kebaruan (novelty) penelitian ini terletak pada penempatan Ukuran Perusahaan sebagai variabel moderasi yang diprediksi mampu menjembatani perbedaan pengaruh Kepemilikan Asing dan Konservatisme Akuntansi terhadap kualitas pengungkapan laporan keberlanjutan. Kata kunci: Green Structural Capital, Kepemilikan Asing, Konservatisme Akuntansi, Sustainability Report, Ukuran Perusahaan.
Pengaruh Earnings Growth, Konservatisme Akuntansi, dan Kepemilikan Manajerial terhadap Kualitas Laba dengan Return On Equity sebagai Variabel Moderasi Meisya Liana; Nera Marinda Machdar
Sinergi : Jurnal Ilmiah Multidisiplin Vol. 1 No. 2 (2025): Sinergi: Jurnal Ilmiah Multidisiplin
Publisher : PT. AHLAL PUBLISHER NUSANTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the effect of Earnings Growth, Accounting Conservatism, and Managerial Ownership on Earnings Quality with Return on Equity (ROE) as a moderating variable. The background of this study is based on the importance of earnings quality as a reference for stakeholder decisions and the inconsistency of previous research results, especially on the variables of accounting conservatism and managerial ownership. Based on a literature review, earnings growth and accounting conservatism have the potential to provide signals related to earnings quality, while managerial ownership is seen as a governance mechanism that can reduce agency conflicts. The novelty of this study lies in the use of ROE as a moderating variable to explain the inconsistent relationship between independent variables and earnings quality in the context of post-pandemic companies and changing market dynamics. The results of this study are expected to contribute theoretically to the development of earnings quality literature and provide practical implications for companies and financial statement users in evaluating performance and reporting transparency. Keywords: Earnings Growth, Accounting Conservatism, Manajerial Ownership, dan Earnings Quality   Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh Earnings Growth, Konservatisme Akuntansi, dan Kepemilikan Manajerial terhadap Kualitas Laba dengan Return on Equity (ROE) sebagai variabel moderasi. Latar belakang penelitian ini didasari oleh pentingnya kualitas laba sebagai acuan keputusan bagi stakeholder serta masih adanya ketidakkonsistenan hasil penelitian sebelumnya, terutama pada variabel konservatisme akuntansi dan kepemilikan manajerial. Berdasarkan kajian literatur, earnings growth dan konservatisme akuntansi memiliki potensi memberikan sinyal terkait kualitas laba, sedangkan kepemilikan manajerial dipandang sebagai mekanisme tata kelola yang dapat mengurangi konflik keagenan. Kebaruan (novelty) penelitian ini terletak pada pemanfaatan ROE sebagai variabel moderasi untuk menjelaskan hubungan yang belum konsisten antara variabel independen dan kualitas laba dalam konteks perusahaan pasca pandemi dan perubahan dinamika pasar. Hasil penelitian ini diharapkan memberikan kontribusi teoritis dalam pengembangan literatur kualitas laba serta memberikan implikasi praktis bagi perusahaan dan pemakai laporan keuangan dalam mengevaluasi kinerja dan transparansi pelaporan. Kata kunci: Pertumbuhan Laba, Konservatisme Akuntansi, Kepemilikan Manajerial, dan Kualitas Laba
Co-Authors Ade Onny Siagian Adler H. Manurung Adler H. Manurung Adler Haymans Manurung Adler Haymans Manurung Adler Haymans Manurung Adler Manurung Aisyah Dwi Satrio Putri Aisyah Sekar Ningrum Ajeng Putri Wahyuningtyas Aldila Sukaputri Irmadani Alfiah Rizqi Sabrina Alisya Athalia Aliyani, Tunida Alvira Nirjayanti Alya Kusumaningtyas Alya Syafikah Rani Amelia Destiyana Anggraini, Anisya Mutiara Anggraini, Septiara Anissa Pujiwaty Annisa Azka Rahmawati Aulia Annisa Fatimatu Zahro Annisa Ramadhani Azizah Ansori, Wakhid Aprilia Zahra Adisti Ardillah, Kenny Arinda Dwi Cahyani Asril, Delila Atika Somantri Dewi Aulia Pramesti Aurorita, Belantika Sheren Avriliani Dwi Septiana Ayu Chintya Janitri Ayu Luthfiyah Ramadhanti Ayu Permata Sari Azhar Huwaiza Fathoni Bungaran Saing, Bungaran Cahaya Zulfah Cahyadi Husadah Cahyadi Husadha Celia Darmasaputra Claudia Putri Setiadi Dade Nurdiniah Dara Dinanti Darma, Cantika Ramadina Putri Dea Maharani Dea Nur Azizah Defina Jihan Felisha Delila Asril Della Puspita Desy Pri Cahaya Sibarani Dhea Regita Cahyani Dina Erliana Diva Fareza Zelfani Dwi Intan Erdiyanti Dwitanto, Ardo Ryan Edward Efendi Silalahi Eka Putri Julianti Wibowo Elia Rossa Elia Rossa Elia Rossa Elsa Natali Endah Suci Damayanti Engela Ananta Erlin Aurelia Maritza Eva Yanis Lafione Fahrati, Mutia Fathiyah Alifah Fitriyani Fatima Zahara Febianti, Windy Febria Amanda Febrianti, Salwa Nayla Fitri Sabiyla Yassarah Fitrie Handayani Fransiska Ayu Septhiani Gisca Dwi Desriyunia Gloria Priscilla Simorangkir Hadita Hanung Deswinta Syaharani Helmalia Putri Herlina Yuliyanti Hernawan, Deby Indah Maharani Hilwatun Nazwah Husadah, Cahyadi Imas Mutikartini Putri Indah Rizki Maulia Inday Hardika Ira Alpina BR Surbakti Iska Ayu Sundari Istianingsih Istianingsih, Istianingsih Jagad, Chandi Satrio Raja Ing Jasmine Jasmine Jihan Rahmah Fadiyah Jihan Salsabilah Jonathan Jonathan Joseph M J Renwarin Josua Panatap Soehaditama Kamelia Putri Kartika Wulandhari Khalisa Fahira Khofidah Pujilestari Khofidah Pujilestari Kusmiyati Kusmiyati Lasmarina Suci Oktavia Leonardo Krishnanda Lestari, Sri Indah Lhivia Nur’aini Putri Lin Oktris Lisna Nurpida Lissa Rahmawati Lyra Aldina Mamta Sartika Manurung, Bennardo Margaretha Jessica Wijaya Marpaung, Erika Nopa Yanti Br Marsyalova Yasmin Marta Marta Marundha, Amor Mega Fatimah Rosana Meilani, Kurnia Meisya Liana Meli Andriyani Melinda Malau Mia Anggraini Mohamad Rio Aditya Lutfiansyah Muhamad Daffa Fairus Muhammad Esa Seprtian Muhammad Maulana Hafizh Muhammad Taufiq Arrahman Munir, Ningky Sasanti Nababan, Engelica Nabilah Putri Windiarti Nainggolan, Carlos Daniel Najwa Balqis Nanda Suci Handayani Umagap Nanditya Andini Natasya Arifa Salsabila Novi Pusfita Nugroho, Muhammad Reza Adi Nurdiniah, Dade Nurdiyanto Nurfitria, Ramadhani Nurhalisa, Icha Nurjanah, Adira Oktaviani Tita Pangaribuan, David Panjaitan, Nehemia Apriyani Pingki Lutfiana Bella Pratiwi, Oktaviani Putri Puthree Maria Situmorang Putri Afrilia Nurrochmah Putri, Helmalia Putri, Moudy Aldasari Rachmat Pramukty Radina Amalia Maharani Rahmah, Hesti Nur Rahmatika Fidela Hilary Ramdhani Ahmad Fariz Putra Setiawan Revanya Adinda Putri Reydatus Rafiawan Akbar Ririn Breliastiti Rizti Salsabila Rony, Zahara Tussoleha Rosa Amalia Putri RR. Ella Evrita Hestiandari Safitri, Afifah Salsabila Salsabila Santiyar, Dewi Sarah Ginting Septiara Anggraini Septiwidya, Wafiyyah Shabir, Haekal Maulana Shafa Audina Sukmaningrum Shalihah Dwi Adini Sherly Suci Rahmadhani Sholihah, Auliya Nida’Us Sianturi, Maria Magdalena Sianturi, Maria Marcelina Sifa, Wiwin Aini Silviyana Fitri Simanungkalit, Efraim Sindy Septiani Siregar, Sabrina Az-zahra Siska Aprilia Rahmawati Siti Ghozinatul Jannah Situmorang, Nova Lia SUGENG SUROSO, SUGENG Sugiharti Sugiharti Sugiyono Sulistyanto, Sofyan Aditya Sumarno Sumarno Sumaryono Sumaryono Suprobo, Srikaton Sevira Syawali, Alya Syifa, Najwa Aulia Sysilia Tri Hapsari Tegar Muzaki Ritonga Temy Setiawan Tiara Kusuma Wardani Triliyani, Dewi Triyana, Ira Valencia Angelica Vina Hariyati Vina Ramadhianti Vinsent Fernaldi Yulias Sayudha Viyanis, Denisa Salsabila Wastam Wahyu Hidayat Wastam Wahyu Hidayat Widjanarko, Wirawan Widya Permata Sari Windiarti, Nabilah Putri Windy Febianti Yani, Sabilah Ayu Adinda Yanti, Anggi Rama Yarika Azhara Yayan Hendayana Yosi Ika Putri Yunda Riana Yuyun Yuyun Zahara Tussoleha Rony