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All Journal E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Laa Maisyir Jurnal Ekonomi Islam Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah EKONOMIS : Journal of Economics and Business SYARI'AH : Jurnal Ekonomi Syari'ah JURNAL PENDIDIKAN TAMBUSAI Istinbath: Jurnal Hukum dan Ekonomi Islam JURNAL BISNIS & AKUNTANSI UNSURYA Al-Masharif: Jurnal Ilmu Ekonomi dan Keislaman eCo-Buss IMARA : Jurnal Riset Ekonomi Islam Jurnal Ekuivalensi Didaktik : Jurnal Ilmiah PGSD STKIP Subang Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) DEDIKASI PKM J-ISCAN : Journal of Islamic Accounting Research Indonesian Journal of Islamic Economics and Business Nusantara Hasana Journal International Journal of Trends in Accounting Research EKSYA: Jurnal Ekonomi Syariah Ekonomia Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi International Journal of Islamic and Social Sciences (ISOS) Al Dzahab Al Fiddhoh: Journal of Banking, Insurance, and Finance Legal Protection for the Partnership Agreement Parties Jurnal Akuntansi Syariah (JAkSya) ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar Dharma Jnana Profit: Jurnal Manajemen, Bisnis dan Akuntansi Journal of Education Technology Information Social Sciences and Health Journal of Student Research Innovative: Journal Of Social Science Research J-ISACC : Journal of Islamic Accounting Competency Jurnal Kendali Akuntansi Jurnal Manajemen Keuangan Syariah Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) Jurnal Riset Manajemen Jurnal Riset Manajemen dan Ekonomi International Journal of Trends in Accounting Research (JIMBE) AT-TIJARAH: Journal Islamic Banking and Finance Research Imara: Jurnal Riset Ekonomi Islam Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Journal Economic Excellence Ibnu Sina JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Jurnal Manajemen dan Pendidikan Agama Islam Jurnal Ekonomi, Akuntansi dan Perpajakan Ekonomia Margin : Journal of Islamic Banking Journal of Sharia Economics, Banking and Accounting Aksyana : Jurnal Akuntansi dan Keuangan Islam Jurnal Akuntansi Syariah (JAkSya) Jurnal Ilmiah Mahasiswa Akuntansi Jurnal Publikasi Ekonomi dan Akuntansi JMI JMB Jurnal Kendali Akuntansi Jurnal Publikasi Manajemen Informatika Journal of Shariah Economics ICONS
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Analisis Pengelolaan Keuangan Desa Berdasarkan Permendagri Nomor 20 Tahun 2018 tentang Keuangan Desa Masriyatul Mudrikah; Mellya Embun Baining; Atar Satria Fikri
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 2 (2025): Mei: 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.v2i2.909

Abstract

This research aims to determine the financial management process of Bumi Serdang village in the perspective of Minister of Home Affairs Regulation Number 20 of 2018 concerning Village Financial Management. This research is a type of descriptive research with a qualitative approach, namely the researcher conducted interviews with informants who were directly involved with activities in Bumi Serdang Village. Researchers used observation, interview and documentation data collection techniques as well as data analysis. The results of the research show that financial management in Bumi Serdang Village is as follows: (1) Financial management planning for Bumi Serdang village, Tungkal Ilir sub-district, Banyuasin Regency, namely the Village Secretary prepares a financial draft of village regulations regarding the Village APBDesa based on the RKPDesa. (2) Implementation of financial management in Bumi Serdang village, Tungkal Ilir sub-district, Banyuasin Regency, namely related to all village revenues and expenditures in the context of implementing village authority, carried out through the Village Cash Account. (3) Administration of the financial management of Bumi Serdang village, Tungkal Ilir District, Banyuasin Regency is carried out by Berdahara Village. (4) Reporting on the financial management of Bumi Serdang village, Tungkal Ilir sub-district, Banyuasin Regency, namely the Village Head submits a report on the realization of APBDesa implementation to the Banyuasin Regent in the form of a first semester report and a year-end semester report no later than the beginning of the year in accordance with the perspective of Permendagri No. 20 of 2018. (5 ) Accountability for the financial management of Bumi Serdang village, Tungkal Ilir sub-district, Banyuasin Regency. The Village Head submits an accountability report on the realization of APBDes implementation to the Regent of Banyuasin at the end of each fiscal year.
IMPLEMENTASI MANAJEMEN KEUANGAN SYARIAH PADA UMKM UDANG KETAK DI KECAMATAN NIPAH PANJANG Pratiwi Putri, Indah; Agustin Nengsih, Titin; Embun Baining, Mellya
Manajemen Keuangan Syariah Vol. 3 No. 1 (2023): Journal of Islamic Financial Management
Publisher : Program Studi Manajemen Keuangan Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/makesya.v3i1.1687

Abstract

ABSTRACT This thesis is motivated by the importance of implementing Islamic Financial Management for MSMEs so that they can manage their money or assets in accordance with Islamic Sharia. When the development of MSMEs in Indonesia was tested by the emergence of the Covid-19 outbreak in the midst of Indonesian society. The Covid-19 pandemic also had an impact on the Ketak Shrimp MSMEs in Nipah Panjang District which caused a decrease in income and sales levels. MSMEs still face obstacles in increasing capital, both for working capital and for investment capital. MSMEs face various obstacles or problems that can be caused by low education, lack of understanding of information technology and obstacles in preparing financial reports. Internal constraints that are very often experienced by SMEs are limited human resources. This study aims to find out how the implementation of Islamic financial management in the shrimp ketak business and to find out what obstacles or obstacles faced by the shrimp ketak SMEs to implement the implementation of Islamic financial management. In this study using a qualitative approach. Sources of data used are primary and secondary data sources. While the data collection method is by conducting observations, interviews, documentation and drawing conclusions. The results of the study indicate that MSMEs have problems in their operations, especially in Islamic Financial Management. Based on the results of interviews, the inhibiting factors for the implementation of Islamic financial management can be seen from the absence of financial reports and the limited knowledge of business owners about the technology that is currently developing. MSMEs should be able to develop themselves with Islamic financial management, from the process of obtaining funds, using funds that should be planned so that they can be useful for the future and also the process of managing assets that should have special funds for their operations so that they are maintained and can be durable for the future. . Keywords: Islamic Financial Management, MSMEs, Financial Reports, HR
Penerapan Khiyar pada Pengembalian Barang Dalam Transaksi Jual Beli Pakaian Grosir Di Pasar Komplek WTC Jambi Sari, Ani Mutiara; Pangiuk, Ambok; Baining, Mellya Embun
Indonesian Journal of Islamic Economics and Business Vol. 7 No. 1 (2022): Indonesian Journal of Islamic Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN STS Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/ijoieb.v7i1.1250

Abstract

This research aims to determine the application of khiyar in the return of goods in buying and selling clothes at the Jambi WTC complex market. This study uses qualitative analysis methods, where primary data is obtained from interviews and secondary data is obtained from documentation. The place in this study is the WTC Jambi shop-house complex market and the actors in this study are traders and buyers in the WTC Jambi shop-house complex market. The results of the study are as follows. (1) The application of khiyar on the return of goods at the Jambi WTC complex market has been carried out even though there is still need for improvement or it is not maximized besides that the majority do not recognize the term "Khiyar". But conceptually they have done it. (2) The implementation of the existing buying and selling contract process carried out by wholesale clothing sellers in the Jambi WTC complex market is still not in accordance with the concept of Islamic business ethics. Because there are still traders who cheat, as at the beginning of their agreement, and there are still traders who only care about their own profits without seeing that one party is being harmed. Of course this is very detrimental to the buyer and this also should not be applied and is not in accordance with Islamic business ethics. (3) The obstacle faced in carrying out khiyar on the return of goods at wholesale clothing at the Jambi WTC complex market is that the term khiyar practice according to Islam is not applied comprehensively. Although in fact they have implemented some provisions in Islam. So there is still a need for improvement by reviewing Islamic rules regarding buying and selling, including khiyar. Lack of socialization from the government in carrying out buying and selling contracts in Islam in discussing khiyar issues and ethics in trading in Islam. Keywords: Khiyar, Buy and Sell,Islamic Bussines Ethic
Determinan Audit Delay pada Perusahaan Pertambangan di Indonesia Embun Baining, Mellya; Fitrianova Andriani, Beid; Ahmad, Nurbadaliah
Indonesian Journal of Islamic Economics and Business Vol. 8 No. 1 (2023): Indonesian Journal of Islamic Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN STS Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/ijoieb.v8i1.1839

Abstract

This research was conducted to examine the effect of audit delay on mining the companies are consistently listed on the Indonesian Sharia Stock Index from 2015 to 2019. This study uses check delay as dependent variable while independent variables belong to the company size, complexity of company operation, audit fees, profitability and solvency. The sampling technique used is purposive sampling using 20 mining companies that meet the criteria with a research time of 5 years. The research method using panel data regression analysis with semi-log regression model with the dependent variable in the form of natural logarithms. The results of this study show that all independent variables affect audit delays at the same time. in mining companies in Indonesia.
Finding The Maqashid Al-Syariah Performance Model on Syariah Management Accounting Information System Values Baining, Mellya Embun; Amir, Amri; Hizazi, Achmad; Arum, Enggar Diah Puspa
Al-Risalah Vol 24 No 2 (2024): December 2024
Publisher : Fakultas Syariah UIN Sulthan Thaha Saifuddin Jambi, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/alrisalah.v24i2.1642

Abstract

In Indonesia’s Zakat Management Organisation (OPZ) context, managing zakat funds effectively and in line with maqasid al-syariah principles is crucial to maintaining public trust. This study investigates the impact of environmental uncertainty, human resource (HR) competence, internal control, and Islamic organizational culture on the values of the Sharia Management Accounting Information System (SIAMSy) and the performance of zakat management organizations (KOPZ), as well as examining the role of information technology as a moderating factor. Primary data were collected through questionnaires and interviews with zakat management organizations (OPZ) in Jambi Province and analyzed quantitatively. The data analysis technique used is Structural Equation Modeling (SEM) with a Partial Least Squares approach. (PLS). The direct testing results show that HR competency and Islamic organizational culture significantly influence SIAMSy values. On the contrary, environmental uncertainty and internal control do not substantially impact enhancing SIAMSy values. Meanwhile, KOPZ is directly influenced by ecological uncertainty and internal control, while human resource competence and Islamic organizational culture do not significantly affect KOPZ. The indirect testing results explain that human resource competence and Islamic organizational culture have a positive and significant impact on KOPZ through SIAMSy with complete mediation, indicating that the role of SIAMSy values is found in KOPZ from the maqashid al-syariah perspective. Meanwhile, environmental uncertainty and internal control do not positively and significantly impact KOPZ through SIAMSy values in OPZ in Jambi Province. Lastly, information technology cannot provide a moderating effect between variables.  
Analisis Perlakuan Akuntansi Penjualan Konsinyasi pada Minimarket S_Mart Kuala Tungkal Baining, Mellya Embun; Faturahman, Faturahman; Sari Usda, Fitri Nadia
ARZUSIN Vol 5 No 2 (2025): APRIL
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v5i2.5566

Abstract

This research is motivated by the importance of accuracy in recording consignment sales transactions which are still an obstacle for retail businesses, especially at Minimarket S_Mart Kuala Tungkal. Lack of understanding of proper accounting treatment causes financial information not to be presented reliably, thus affecting the decision-making process. This study aims to analyze the accounting treatment of consignment sales and assess its conformity with financial accounting standards. The research used a qualitative approach with a case study method. Data collection techniques include observation, in-depth interviews, and documentation, with the research subjects consisting of shop owners, treasurers, and transaction and bookkeeping documents. Data analysis was carried out descriptively qualitatively through the stages of reduction, presentation, and conclusion drawing.The results showed that Toko S_Mart applies the non-separate recording method in reporting consignment sales and regular sales, which is considered to facilitate daily operations but limit the accuracy of detailed profit analysis. In addition, inconsistencies were found in revenue recognition and recording transactions that were not fully in accordance with accrual accounting principles. In conclusion, although recording practices reflect a basic understanding of consignment transactions, there is a need to improve technical rigor and the use of more detailed recording methods in order to produce financial statements that are relevant, reliable and useful to management in making decisions.
Pengaruh Jenjang Pendidikan Pemilik Usaha, Skala Usaha, dan Umur Usaha terhadap Penyusunan Laporan Keuangan pada UMKM di Kecamatan Paal Merah Jambi Baining, Mellya Embun; Afrilicia, Nanda
ARZUSIN Vol 5 No 3 (2025): JUNI
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v5i3.5918

Abstract

This study is motivated by the low level of financial statement preparation among Micro, Small, and Medium Enterprises (UMKM), which is presumed to be influenced by business characteristics such as the owner’s educational background, business scale, and business age. The aim of this research is to determine the effect of these three variables on financial statement preparation among UMKM in Paal Merah District, Jambi. Using a quantitative approach with a descriptive design, primary data were collected through questionnaires distributed to 99 UMKM actors. Data analysis was conducted using multiple linear regression, classical assumption tests, t-tests, and F-tests. The analysis results show that the owner’s educational background has no significant effect on financial statement preparation. In contrast, both business scale and business age have significant effects, both partially and simultaneously, as indicated by the F-test results. The coefficient of determination reveals that the three independent variables explain only 13.5% of the variation in financial statement preparation, while the remaining 86.5% is influenced by other factors not examined in this study. These findings suggest that an increase in business scale and age is more likely to encourage UMKM actors to pay attention to financial reporting practices than formal educational background. The implication is that assistance and training programs for UMKM should focus on practical and contextual aspects tailored to business needs in order to enhance financial reporting compliance.
Faktor-Faktor yang Mempengaruhi Persepsi Mahasiswa Akuntansi Terhadap Profesi Akuntan Publik Sebagai Pilihan Karir Desri Ramadhan, Rian; Agustin Nengsih, Titin; Embun Baining, Mellya
Journal of Islamic Accounting Competency Vol. 3 No. 2 (2023): J-ISACC (Journal Of Islamic Accounting Competency)
Publisher : Prodi Akuntansi Syariah UIN Sulthan Thaha Saifuddin Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/jisacc.v3i2.1771

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis persepsi mahasiswa akuntansi syariah di UIN Sulthan Thaha Saifuddin Jambi terhadap pengaruh penghargaan finansial, pengakuan profesional, nilai-nilai social dan lingkungan kerja dalam memilih karir sebagai akuntan publik. Penelitian ini dilakukan berdasarkan fenomena yang terjadi saat ini, yaitu pertumbuhan jumlah akuntan publik tiap tahun yang sangat kecil sedangkan jumlah lulusan akuntansi selalu meningkat. Subyek penelitian ini adalah mahasiswa akuntansi syariah di UIN Sulthan Thaha Saifuddin. Sampel dalam penelitian ini berjumlah 78 responden didistribusikan dengan menggunakan metode survei kuesioner, kemudian diolah dengan menggunakan metode regresi linier berganda. Hasil penelitian ini Secara parsial faktor penghargaan tidak berpengaruh terhadap minat mahasiswa akuntansi berprofesi sebagai akuntan public sedangkan, pengakuan profesional, lingkungan kerja secara bersama-sama berpengaruh terhadap minat mahasiswa dalam memilih karir di masa depan untuk berprofesi menjadi akuntan publik. Namun penghargaan finansial pengakuan profesional dan lingkungan kerja secara bersama-sama memiliki pengaruh signifikan terhadap pemilihan karir sebagai akuntan publik.
Pengaruh Pertumbuhan Ekonomi, Pendapatan Asli Daerah, dan Dana Alokasi Umum Terhadap Alokasi Anggaran Belanja Modal Febriansyah Putra, Lucky; Mubiarto, Novi; Embun Baining, Mellya
Journal of Islamic Accounting Competency Vol. 3 No. 2 (2023): J-ISACC (Journal Of Islamic Accounting Competency)
Publisher : Prodi Akuntansi Syariah UIN Sulthan Thaha Saifuddin Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/jisacc.v3i2.2024

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Pertumbuhan Ekonomi, Pendapatan Asli Daerah dan Dana Alokasi Umum terhadap Pengalokasian Anggaran Belanja Modal pada Kabupaten Merangin periode 2011 - 2021. Sampel yang digunakan dalam penelitian ini terdiri dari 6 OPD yang terdapat di Kabupaten Merangin yang bersumber dari Laporan Realisasi Anggaran Pendapatan dan Belanja Daerah (APBD) dari tahun 2011-2021 diperoleh dari Badan Pusat Statistik dan DJPK. Jenis data yang digunakan dalam penelitian ini adalah data sekunder dengan alat analisis yang digunakan  adalah uji regresi berganda. Hasil penelitian ini secara Simultan menunjukkan bahwa Pertumbuhan Ekonomi, Pendapatan Asli Daerah dan Dana Alokasi Umum berpengaruh positif dan signiflkan terhadap belanja modal. Dan secara parsial menunjukkan bahwa Pertumbuhan Ekonomi Pendapatan Asli Daerah, Dana Alokasi Umum berpengaruh positif dan signiflkan terhadap Belanja Modal
Pengaruh Utang dan Modal terhadap Laba Bersih pada Perusahaan Subsektor Properti yang Terdaftar di Indeks Saham Syariah Indonesia (ISSI) Tahun 2018-2022 Qosim, Maulana; Baining, Mellya Embun; Putriana, Marissa
Jurnal Pendidikan Tambusai Vol. 8 No. 1 (2024): April 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v8i1.14447

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis pengaruh hutang dan modal terhadap laba bersih pada Perusahaan Subsektor Properti yang Terdaftar di Indeks Saham Syariah Indonesia (ISSI) 2018-2022 secara simultan, serta untuk mengetahui dan menganalisis pengaruhnya. Hutang dan Modal secara parsial terhadap Laba Bersih pada Perusahaan Subsektor Properti yang Terdaftar di Indeks Saham Syariah Indonesia (ISSI) 2018-2022. Data yang digunakan dalam penelitian ini diperoleh melalui situs resmi Bursa Efek Indonesia www.idx.co.id dan situs resmi masing-masing perusahaan pada periode 2018-2022. Jenis data yang digunakan dalam penelitian ini adalah data panel dimana terdapat 8 perusahaan Sub Sektor Properti secara cross section selama periode tahun 2018 sampai dengan tahun 2022 secara time series. Berdasarkan hasil penelitian, Hutang dan Modal berpengaruh signifikan terhadap Laba Bersih secara simultan dan parsial, Hutang dan Modal berpengaruh signifikan terhadap Laba Bersih. Berdasarkan hasil Adjusted R2 sebesar 0,7998 yang menunjukkan besarnya kontribusi variabel independen yaitu X1 sebagai hutang dan X2 sebagai modal dapat mempengaruhi variabel dependen yaitu laba bersih sebesar 79,98%, sedangkan sisanya sebesar 20,02% dipengaruhi oleh faktor lain. variabel.
Co-Authors A.A. Miftah Achmad Hizazi Achyat Budianto Ade Kurnia Pasania Aditya Arbi Afrilicia, Nanda Agusriandi Agusriandi Agustin Nengsih, Titin Ahmad Mu'ariful Hilali Ahmad Syukron Prasaja Ahmad, Nurbadaliah Al Akrom Alparidi Ambok Pangiuk Ambok Pangiuk Amelia Nii’ Matul Azizah Amri Amir Ananda Putri Andriani, Beid Fitrianova Anggraini, Dessy Angri Fameliani Ani Mutiara Sari Anissa Ika Septiara Anissa Ika Septiara Annisa Irawanti Aprita, Opimi Aryani, Lusiana Atar Satria Fikri Ayuni, Sri Baehaqi Beid Fitrianova Andriani Boby Indrawan Dea Agnes Efria Dea Agnes Efria Dea Handayani Desri Ramadhan, Rian Dessy Anggraini Dessy Anggraini Dewi Lestari Dewi Lestari Dina Ameliya Eka Febri Nurdiani Ekawati Ekawati Ela Destari Elda Annaiyah Alfarani Elda Annaiyah Alfarani Elvi Yanita Enggar Diah Puspa Arum Erliyana, Nova Erwin Saputra Siregar Fadhillah, M Syarif Fathuddin Abdi Faturahman Fauzan Ramli Febriansyah Putra, Lucky Feni Hariyati Ferawati, Rofiqoh Fira Gustira Fitrianova Andriani, Beid Gispa Ayuptri H. Maulana Yusuf Hamdani Akbar Hazi Zawilatullatifah Heany Maydiana Rahma Putri Hupriah Futri Indah Pratiwi Putri Indrayani, Salsa Vonni Intan Fazira Irda Safitri Ismadharliani, Aztyara Jamiah Jamiah, Jamiah Khairiyani Khairiyani Khairiyani Khairiyani KHAIRIYANI, KHAIRIYANI Khusnul Istiqomah Khusnul Istiqomah Kiki Wahyudi Kurniyati Laily Ifazah Lia Rahmasari M Taufik Ridho M. Andrey Al Thariq M. Nazori M. Nazori M. Taufiqul Hidayat Majid, Nazori Marhama, Putri Marnas Nazir Masriyatul Mudrikah Maulana Yusuf Maulana Yusuf Melnik Purnama Sari Nengsi Miftah Miftah Milde Wahyu Mirnawati Mohammad Orinaldi Mohammad Orinaldi Mohammad Orinaldi Mubiarto, Novi Muhamad Subhan Muhammad Riyadi Dwi Atmojo Nafa Nadiyah Ramdah Nailil Azizah - Nasya Mykayla Nawra Izzah Muthmainnah Neneng Sudharyati Novi Mubyarto Novisa Akmi Anindia Nurbadaliah Ahmad Nurida Oktaviani Nurjanah Nurjanah Nurul Pebriyanti Nurul Pebriyanti Nyimas Eni Likna Putri Oktavia Sri Wardani Orinaldi, Mohammad Pasania, Ade Kurnia Perdana Putra Elpian Pratiwi Putri, Indah Puja Safitri Puja Safitri Puteri Anggi Lubis Putri, Afrilia Osa Putri, Indah Permatasari Putriana, Marissa Qosim, Maulana Rafidah Rafidah Rafidah Rafidah Rahayu Saputri Ramadani, Riska Regita Suci Amelda Rela Kasmita Rezza Putri Virnanda Rifka Adelia Rindiani Rio Iqlandia Rio Iqlandia Risky Olivia Erdani Rita Mulyani Rizki Anugrah Rofiqoh Ferawati Rohana Rohana Rusmah Khairunnisa saputra Saputra Sari Usda, Fitri Nadia Sari, Ani Mutiara Selvia Ningsi Sharah Dintania Sinta Noista Sinta Noista Sintia Delvianti Siregar, Fitri Ana Sissah Siti Rohmah Sri Halimah Suci Ramadhani Sudharyati, Neneng Suhailah Meilani Suhar Suhar Suniati Suniati Syahmardi Yakop Tiara Veliya Nur Kharisma Titin Agustin Nengsih Trianawati, Trianawati Varel Iwanda Vigo Iwanda Pratama Wati, Azmida Wisnu Aji Wardana Wiwindari Wiwindari Yuliana Zahra Anggraini Zahra Ramadhani Zahrah Zahrah