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All Journal Binus Business Review Fundamental Management Journal Accounting Analysis Journal 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 Optimal: Jurnal Ekonomi dan Manajemen 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 Jurnal Riset dan Inovasi Manajemen 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 Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis 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 Ilmiah Akuntansi Jurnal Greenation Ilmu Akuntansi IPSSJ Jurnal Ekonomi, Akuntasi dan Manajemen Indonesia(JEAMI) Indonesian Journal of Accounting and Governance Sinergi : Jurnal Ilmiah Multidisiplin
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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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
Analisis Dokumentasi atas Sistem Pengendalian Interal, Manajemen Risiko, dan Kompetensi Auditor terhadap Efektivitas Prosedur Audit Putri, Revanya Adinda; Machdar, Nera Marinda
JOURNAL SAINS STUDENT RESEARCH Vol. 4 No. 1 (2026): Februari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jssr.v4i1.7608

Abstract

This study aims to analyze the influence of the internal control system, risk management, and auditor competency on the effectiveness of audit procedures, as well as assessing how the auditor's experience acts as a moderating variable in this relationship. The results of previous research show that the internal control system, risk management and auditor competency have a positive effect on audit effectiveness, however several studies provide varied results regarding the role of auditor experience. The contribution of this research strengthens the literature regarding risk-based auditing and the quality of audit procedures in modern corporate governance.
PENGARUH KUALITAS AUDIT, TRANSISI ENERGI, DAN KOMITE AUDIT TERHADAP UKURAN PERUSAHAAN DENGAN ESG DISCLOSURE SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Aldino Rafael Yusup; Nera Marinda Machdar
Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2026): Februari : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/cdqb8x93

Abstract

This study examines the influence of audit quality, energy transition, and audit committee on firm size, as well as the moderating role of ESG disclosure in manufacturing companies listed on the Indonesia Stock Exchange. A quantitative approach was applied using secondary data obtained from annual reports and sustainability reports for the 2020–2024 period. The data were analyzed using multiple linear regression and moderated regression analysis (MRA). The results show that audit quality, energy transition, and audit committee each have a significant positive effect on firm size. Furthermore, ESG disclosure strengthens these relationships by enhancing the credibility and transparency of corporate reporting. These findings provide empirical evidence of how governance mechanisms and sustainability practices jointly support firm development, offering practical implications for improving disclosure strategies and strengthening corporate accountability.
LITERATURE : ANALISIS GOING CONCERN, GREEN ECONOMY, INTELLECTUAL CAPITAL TERHADAP KINERJA PERUSAHAAN DENGAN MODERASI KEPEMILIKAN MANAJERIAL Muhamad Fa'iz Paryono; Nera Marinda Machdar
Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2026): Februari : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/v2gbmj48

Abstract

This article aims to analyze the conceptual relationship between Going Concern, Green Economy, and Intellectual Capital on Company Performance with Managerial Ownership as a moderating variable. This study employs a narrative literature review by synthesizing previous research to formulate hypotheses for future empirical investigations. The synthesis indicates that Green Economy and Intellectual Capital are positively associated with Company Performance, while the influence of Going Concern remains inconclusive. Managerial Ownership is identified as a potential moderating variable that may strengthen these relationships
PENGARUH SUSTAINABILITY REPORTING, KOMITE AUDIT, RETURN ON EQUITY TERHADAP HARGA PASAR SAHAM Ervan Alifian Supriyatno; Nera Marinda Machdar
Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2026): Februari : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/c58qfb66

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh sustainability reporting, komite audit, return on equity, dan ukuran perusahaan terhadap harga pasar saham pada perusahaan perbankan. Informasi non-keuangan seperti sustainability reporting dan efektivitas komite audit semakin menjadi pertimbangan penting bagi investor, bersamaan dengan indikator keuangan seperti return on equity. Namun, penelitian terdahulu menunjukkan hasil yang belum konsisten, sehingga diperlukan analisis yang lebih mendalam. Penelitian ini menggunakan pendekatan kuantitatif dengan memanfaatkan data sekunder yang diperoleh dari laporan keberlanjutan dan laporan keuangan perusahaan perbankan. Hasil penelitian menunjukkan bahwa sustainability reporting, komite audit, return on equity, dan ukuran perusahaan berpengaruh positif terhadap harga pasar saham. Temuan ini menegaskan bahwa transparansi keberlanjutan, kualitas tata kelola, profitabilitas, dan skala perusahaan merupakan faktor penting dalam membentuk nilai pasar perusahaan perbankan.
ANALISIS ASET PAJAK TANGGUHAN, INTELLECTUAL CAPITAL, PERENCANAAN PAJAK DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA Claudia Putri Setiadi; Nera Marinda Machdar
Jurnal Media Akademik (JMA) Vol. 3 No. 12 (2025): JURNAL MEDIA AKADEMIK Edisi Desember
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/kvvv0p42

Abstract

Manajemen laba dipengaruhi oleh banyak faktor. Tekanan kinerja sering menyebabkan adanya ruang untuk melakukan manajemen laba pada laporan keuangan perusahaan yang memerlukan transparansi dalam pelaporannya untuk menjaga akuntabilitas perusahaan. Penelitian ini bertujuan untuk menganalisis pengaruh aset pajak tangguhan, intellectual capital, perencanaan pajak dan ukuran perusahaan terhadap manajemen laba. Penelitian ini merupakan penelitian deskriptif kualitatif dengan studi literatur yang menggunakan data sekunder berupa dokumen/literatur lain dan penelitian terdahulu yang relevan serta menggunakan analisis deskriptif untuk menginterpretasikan data secara holistik, tanpa menekankan pada statistik. Hasil penelitian ini menunjukkan bahwa aset pajak tangguhan dan perencanaan pajak berpengaruh positif terhadap manajemen laba serta intellectual capital dan ukuran perusahaan berpengaruh negatif terhadap manajemen laba. Fleksibilitas aset pajak tangguhan dan perencanaan pajak memungkinkan perusahaan untuk memanajemen labanya. Di sisi lain, intellectual capital dan ukuran perusahaan cenderung meningkatkan transparansi dan efektivitas pengawasan. Oleh karena itu, fleksibilitas kebijakan pajak dengan penguatan mekanisme kontrol internal perlu diseimbangkan oleh regulator untuk menjaga integritas pelaporan keuangan.
PERAN KUALITAS AUDIT DALAM MEMODERASI PENGARUH KINERJA LINGKUNGAN, PENGUNGKAPAN KEBERLANJUTAN, DAN EMISI TERHADAP KINERJA KEUANGAN Tegar Muzaki Ritonga; Nera Marinda Machdar
Jurnal Media Akademik (JMA) Vol. 3 No. 12 (2025): JURNAL MEDIA AKADEMIK Edisi Desember
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/e5brdj55

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kinerja lingkungan, pengungkapan keberlanjutan, dan intensitas emisi terhadap kinerja keuangan perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI), dengan kualitas audit sebagai variabel moderasi. Penelitian ini dilatarbelakangi oleh meningkatnya perhatian stakeholder terhadap praktik keberlanjutan dan transparansi perusahaan, khususnya pada sektor energi yang memiliki dampak lingkungan tinggi. Penelitian ini menggunakan pendekatan kuantitatif dengan metode regresi data panel. Sampel penelitian terdiri dari 15 perusahaan sektor energi yang dipilih menggunakan teknik purposive sampling selama periode 2020–2024, sehingga diperoleh 75 observasi. Data penelitian diperoleh dari laporan tahunan, laporan keberlanjutan, dan publikasi resmi perusahaan. Kinerja keuangan diproksikan dengan Return on Assets (ROA), kinerja lingkungan diukur menggunakan peringkat PROPER, pengungkapan keberlanjutan berdasarkan indeks Global Reporting Initiative (GRI), intensitas emisi diukur dari rasio emisi karbon, dan kualitas audit diproksikan melalui reputasi Kantor Akuntan Publik. Hasil penelitian menunjukkan bahwa kinerja lingkungan dan pengungkapan keberlanjutan berpengaruh positif terhadap kinerja keuangan, sedangkan intensitas emisi berpengaruh negatif. Selain itu, kualitas audit mampu memperkuat hubungan antara praktik keberlanjutan dan kinerja keuangan.
Co-Authors Ade Onny Siagian Adini, Shalihah Dwi 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 Aldino Rafael Yusup Alfiah Rizqi Sabrina Alisya Athalia Aliyani, Tunida Alvira Nirjayanti Alya Kusumaningtyas Alya Syafikah Rani Amelia Destiyana Amor Marundha Anggraini, Anisya Mutiara Anggraini, Septiara Anissa Pujiwaty Annisa Azka Rahmawati Aulia Annisa Fatimatu Zahro Annisa Ramadhani Azizah 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 Desi, Dona Elvia 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 Elsa Natali Endah Suci Damayanti Engela Ananta Erlin Aurelia Maritza Ervan Alifian Supriyatno 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 Helmalia Putri Herlina Yuliyanti Hernawan, Deby Indah Maharani Hilwatun Nazwah Husadah, Cahyadi Imas Mutikartini Putri 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 Josua Panatap Soehaditama Kamelia Putri Kartika Wulandhari Khalisa Fahira Khofidah Pujilestari Kusmiyati Kusmiyati Lasmarina Suci Oktavia Leonardo Krishnanda Lestari, Sri Indah Lhivia Nur’aini Putri Lin Oktris Lissa Rahmawati Lyra Aldina Mamta Sartika Manurung, Bennardo Margaretha Jessica Wijaya Marpaung, Erika Nopa Yanti Br Marsyalova Yasmin Marta Marta Marundha, Amor Meilani, Kurnia Meisya Liana Meli Andriyani Melinda Malau Mia Anggraini Mohamad Rio Aditya Lutfiansyah Muhamad Daffa Fairus Muhamad Fa'iz Paryono 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 Putri, Revanya Adinda Rachmat Pramukty Radina Amalia Maharani Rahmah, Hesti Nur Rahmatika Fidela Hilary Ramdhani Ahmad Fariz Putra Setiawan 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 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 Sulistyanto, Sofyan Aditya Sumarno Sumarno Sumaryono Sumaryono Suprobo, Srikaton Sevira Syaharani, Hanung Deswinta Syawali, Alya Syifa, Najwa Aulia Sysilia Tri Hapsari Tegar Muzaki Ritonga Temy Setiawan Tiara Kusuma Wardani Tri Wahyuningsih Triliyani, Dewi Triyana, Ira Valencia Angelica Vina Hariyati Vina Ramadhianti Vinsent Fernaldi Yulias Sayudha Viyanis, Denisa Salsabila Wastam Wahyu Hidayat Widjanarko, Wirawan Widya Permata Sari Windiarti, Nabilah Putri Windy Febianti Yani, Sabilah Ayu Adinda Yanti, Anggi Rama Yarika Azhara Yosi Ika Putri Yunda Riana Yuyun Yuyun