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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) JURNAL MANAJEMEN BISNIS Iqtishoduna: Jurnal Ekonomi Islam MABIS: Manajemen dan Bisnis JURNAL LENTERA BISNIS Jurnal Ilmiah Edunomika (JIE) International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) Community Development Journal: Jurnal Pengabdian Masyarakat Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) INVEST : Jurnal Inovasi Bisnis dan Akuntansi BEMAS: Jurnal Bermasyarakat Kontigensi: Jurnal Ilmiah Manajemen JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Indonesian Community Journal Journal of Innovation Research and Knowledge Sanskara Akuntansi dan Keuangan Easta Journal of Innovative Community Services Indonesian Journal Economic Review (IJER) West Science Business and Management JIMIA Jurnal Bisnis dan Manajemen West Science Jurnal Ekonomi dan Kewirausahaan West Science Jurnal REKOMEN (Riset Ekonomi Manajemen) Socius: Social Sciences Research Journal Jurnal Pengabdian Masyarakat dan Riset Pendidikan KONTAN: Jurnal Ekonomi, Manajemen dan Bisnis Branding: Jurnal Manajemen & Bisnis IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Greenation International Journal of Economics and Accounting Ekopedia: Jurnal Ilmiah Ekonomi Jejak digital: Jurnal Ilmiah Multidisiplin Indonesia Economic Journal Ash-Shidqu: Jurnal Ekonomi Syariah Jurnal Pengabdian dan Inovasi Masyarakat Indonesian Journal of Business and Entrepreneurship Research INTERNATIONAL JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (INJOSS) INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Alfiana
Universitas Muhammadiyah Bandung, Bandung, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Pengaruh Dividen Dan Struktur Modal Terhadap Nilai Perusahaan Pada Perusahaan Retail Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2022 Rafli Renaldi; Alfiana Alfiana; Pujiyanti Pujiyanti
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 2 No. 2 (2026): MARET 2026
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/9q780e39

Abstract

This study aims to examine the influence of dividends and capital structure on firm value in retail companies listed on the Indonesia Stock Exchange (IDX) during the 2018–2022 period. The independent variables consist of the Dividend Payout Ratio (DPR) and Debt to Equity Ratio (DER), while firm value is measured using Tobin’s Q (PBV). The sample includes five retail companies: PT Matahari Department Store Tbk (LPPF), PT Ramayana Lestari Santosa Tbk (RALS), PT Ace Hardware Indonesia Tbk (ACES), PT Sumber Alfaria Trijaya Tbk (AMRT), and PT Erajaya Swasembada Tbk (ERAA). The analysis employs a panel data regression model, selected through the Chow Test, Hausman Test, and Lagrange Multiplier Test. All tests indicate that the Random Effect Model (REM) is the most appropriate. Normality assumptions are met, although a high correlation between independent variables indicates potential multicollinearity. The REM results reveal that DPR has a significant positive effect on firm value (p = 0.0006), indicating that higher dividend payments enhance market perception of firm value. Meanwhile, DER shows a significant negative effect (p = 0.0004), suggesting that high leverage reduces firm value. Simultaneously, DPR and DER significantly affect firm value (F-statistic p = 0.004664), with a contribution of 33.03% explained variance. These findings highlight the importance of stable dividend policies and prudent financing decisions to improve firm value in the retail industry, which is highly sensitive to economic changes and consumer demand shifts.
Pengaruh Current Ratio (CR) Dan Debt To Equity Ratio (DER) Terhadap Return On Assets (ROA) Pada Perusahaan Properti di BEI Periode 2021-2024 Rafli Maulana Yusuf; Alfiana Alfiana; Siti Kodariah
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 2 No. 2 (2026): MARET 2026
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/aa6hyy10

Abstract

The property and real estate sector faced complex challenges in the 2021-2024 period due to post-pandemic recovery and global economic fluctuations. This study aims to analyze the effect of Current Ratio (CR) and Debt to Equity Ratio (DER) on Return on Assets (ROA) in property companies listed on the Indonesia Stock Exchange (IDX). The research method used is quantitative with a purposive sampling technique, resulting in 10 sample companies with a total of 40 observations during the 2021-2024 period. Data analysis was performed using panel data regression with the selected Random Effect Model (REM). The partial test results (t-test) show that the Current Ratio has no significant effect on ROA with a negative direction. Conversely, the Debt to Equity Ratio has a positive and significant effect on ROA, indicating the effectiveness of using financial leverage in increasing profits. Simultaneously (F-test), CR and DER have a significant effect on ROA. The Adjusted R-squared value of 11.58% shows the contribution of the independent variables in the model, while the rest is influenced by other factors outside the study.
FRAUD PENTAGON THEORY IN DETECTING FRAUDULENT FINANCIAL REPORTING IN FINANCIAL COMPANY Muhtar Sapiri; Ardiani Ika Sulistyawati; Muklis Muklis; Alfiana Alfiana; Rizki Listyono Putro
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/dyh7eg65

Abstract

Indonesia's banking sector has experienced recurrent fraud incidents, particularly those involving falsified financial statements, revealing persistent vulnerabilities despite heightened regulatory scrutiny. These issues position banking and financial services as one of the most fraud-prone industries in Indonesia, necessitating a deeper understanding through advanced frameworks like the fraud pentagon theory, which identifies pressure (Financial Target) as a primary driver of dishonest reporting, alongside opportunity (Financial Stability), rationalization (Change in Auditor), competence (Change in Director), and arrogance (CEO’s Photo Frequency). This study utilizes secondary data obtained from the IDX, with 30 companies as samples, resulting in 150 panel data points from the banking and financial sector in Indonesia. The data was analyzed using Eviews. The research indicate that only the financial target variable, proxied by ROA, has a positive and significant effect. Meanwhile,the other variables are insignificant, although the variables financial stability, change in auditor, and change in director show a negative direction. The implications of these findings suggest that by increasing its application in developing market environments and demonstrating that not all proxies suggested for ability and arrogance have predictive power in non-Western environments like Indonesia, where cultural and institutional factors can reduce their relevance, this research advances the Fraud Pentagon Theory. Specifically, this casts doubt on the universality of arrogance as an incentive for deception, arguing that the visual depiction of leadership is more consistent with enhancing corporate image than with dishonesty.
Revisiting Tax Avoidance in Global Islamic Commercial Banks: The Critical Role of Profitability, Capital Structure, and Firm Size within a Sharia-Based Governance Framework Hadi Purnomo; Nicko Albart; Kurniati Karim; Listiana Sri Mulatsih; Alfiana
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 14 No. 2 (2025): October
Publisher : Department of Sharia Economics Faculty of Islamic Economics and Business, Universitas Islam Syarifuddin Lumajang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v14i2.2981

Abstract

Tax avoidance remains a persistent concern in the global banking industry, including Islamic commercial banks, where financial decision-making is expected to align with Shariah-based governance principles. This study revisits the determinants of tax avoidance in Islamic commercial banks by critically examining the roles of profitability, capital structure, and firm size within a Shariah-compliant institutional context. Employing a quantitative research design, this study analyzes panel data from nine Islamic commercial banks that consistently published quarterly financial reports from 2018 to 2022. The empirical analysis is conducted using panel regression techniques in EViews 10, supported by classical assumption tests, model feasibility tests, and coefficient-of-determination analysis. The findings reveal that profitability and capital structure significantly Influence tax avoidance behavior in Islamic commercial banks, while firm size does not exhibit a statistically significant effect. These results suggest that internal financial performance and leverage decisions play a more decisive role than organizational scale in shaping tax-related behavior, even within Shariah-oriented institutions. The novelty of this study lies in its integration of conventional financial determinants with a Shariah-based governance perspective, offering critical insights into how Islamic banks navigate the tension between profit optimization and ethical tax compliance. The findings contribute to the global Islamic economics literature by providing policy-relevant implications for strengthening governance mechanisms and enhancing fiscal responsibility in Islamic financial institutions.
Analyzing the Value Chain in Islamic Banking Financing: An Islamic Economic and Global Financial Perspective Ali Akbar; Elsya Meida Arif; Vensy Vidya; Alfiana; Dipa Teruna Awaludin; Nirsetyo Wahdi
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 14 No. 2 (2025): October
Publisher : Department of Sharia Economics Faculty of Islamic Economics and Business, Universitas Islam Syarifuddin Lumajang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v14i2.3673

Abstract

This research investigates and critically analyzes the financing value chain within Bank Syariah Indonesia. Employing a case study methodology, the study explores a specific phenomenon in depth through systematic interviews, direct observations, and document analysis to capture the case's contextual and structural intricacies. The selection of informants was carried out purposefully to ensure relevance to the research objectives, as the credibility and validity of qualitative findings largely depend on the suitability of participants. The informants comprised individuals holding strategic roles and possessing substantial insights into the studied context, specifically one leader and one staff member representing each relevant division. The study population encompasses Islamic banking institutions operating in Indonesia. The findings reveal that the problem formulation and data analysis regarding Value Chain Analysis under Sharia principles highlight several key aspects. The implementation of Value Chain Analysis integrated with Sharia-based frameworks aligns with Good Corporate Governance practices, grounded in five core principles essential to achieving sound governance standards.
PENGARUH KUALITAS PRODUK DAN BRAND AMBASSADOR HELM MEREK KYT TERHADAP MINAT BELI KONSUMEN Iwan Maulana; Helin G. Yudawisastra; Alfiana
ASH-SHIDQU: JURNAL EKONOMI SYARIAH Vol 1 No 2 (2025): Ash-Shidqu: Jurnal Ekonomi Syariah
Publisher : Program Studi Ekonomi Syariah Universitas Muhammadiyah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52496/ashshidqu.v1i2.782

Abstract

Dalam persaingan industri helm yang ketat, kualitas produk dan citra brand ambassador menjadi faktor kunci yang memengaruhi keputusan konsumen. Tujuan penelitian ini adalah untuk mengetahui bagaimana kualitas produk dan brand ambassador mempengaruhi minat beli konsumen pada helm merek KYT. Studi ini dilakukan terhadap wajib pajak di Wilayah II Samsat Kawaluyaan Kota Bandung dengan menggunakan metode deskriptif dan verifikatif. Data yang digunakan adalah data primer melalui penyebaran kuesioner kepada 400 responden yang menggunakan helm KYT. Hasil analisis regresi menunjukkan bahwa kualitas produk mempengaruhi minat beli secara signifikan dan brand ambassador mempengaruhi minat beli secara signifikan. Secara simultan, kedua variabel tersebut memengaruhi minat beli. Berdasarkan temuan ini, KYT harus meningkatkan kualitas produk dan memilih brand ambassador dengan lebih cermat untuk meningkatkan persepsi merek yang positif dan meningkatkan minat beli konsumen. Kata Kunci: Kualitas Produk; Brand Ambassador; Minat Beli; Helm KYT
PENGARUH FINANCIAL TECHNOLOGY TERHADAP LOYALITAS ANGGOTA YANG DI MEDIASI OLEH KEPUASAN ANGGOTA: PENELITIAN PADA KOPERASI SIMPAN PINJAM DAN PEMBIAYAAN SYARIAH DI JAWA BARAT Yudi Haryadi; Dadang Mulyana; Alfiana
Branding: Jurnal Manajemen dan Bisnis Vol 5 No 2 (2026): BRANDING: Jurnal Manajemen dan Bisnis
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jb.v5i2.58908

Abstract

Penelitian ini mengkaji pengaruh Financial Technology terhadap loyalitas anggota pada KSPPS di Jawa Barat, dengan kepuasan anggota sebagai mekanisme mediasi. Penelitian ini menggunakan desain kuantitatif eksplanatori dengan data survei dari 210 anggota koperasi aktif yang dipilih melalui purposive sampling. Data yang terkumpul dianalisis menggunakan Partial Least Squares–Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan bahwa Financial Technology berpengaruh positif dan signifikan secara statistik terhadap kepuasan anggota dan loyalitas anggota. Selain itu, kepuasan anggota juga berpengaruh positif terhadap loyalitas serta memediasi secara parsial hubungan antara Financial Technology dan loyalitas anggota. Secara keseluruhan, temuan penelitian menunjukkan bahwa transformasi digital memperkuat loyalitas anggota melalui dua jalur yang saling melengkapi, yaitu kemudahan nyata yang diberikan oleh layanan digital dan peningkatan pengalaman layanan yang menghasilkan kepuasan anggota yang lebih tinggi. Jalur mediasi ini memperluas penerapan Technology Acceptance Model (TAM) pada konteks yang masih kurang diteliti, yaitu koperasi syariah.
Navigating Financial Landscapes: Evaluating the Interplay between Bank Health, GCG Self-Assessment, and Performance in Global Banking Institutions Antonius Ary Setyawan; Klemens Mere; Loso Judijanto; Irwan Moridu; Alfiana Alfiana
Dinasti International Journal of Economics, Finance & Accounting Vol. 4 No. 6 (2024): Dinasti International Journal of Economics, Finance & Accounting (January-Febru
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v4i6.2304

Abstract

This article examines the intricate relationship between bank health, corporate governance practices, and performance within the global banking sector. As financial landscapes evolve, understanding the dynamics among these factors becomes imperative for stakeholders, regulators, and investors alike. The article synthesizes existing literature to elucidate how bank health, as a multifaceted construct, influences corporate governance mechanisms and ultimately impacts performance metrics in global banking institutions. It delves into the significance of effective corporate governance, particularly through self-assessment frameworks such as Good Corporate Governance (GCG), in mitigating risks and enhancing organizational resilience. By employing a systematic literature review methodology, this study identifies key themes, trends, and gaps in current research surrounding the interplay between bank health, GCG self-assessment, and performance. It explores various dimensions including regulatory frameworks, risk management practices, and financial stability indicators to provide a comprehensive understanding of the subject matter. Furthermore, the article offers insights into potential avenues for future research and practical implications for policymakers and industry practitioners. By critically evaluating existing literature, this study contributes to the ongoing discourse on fostering transparency, accountability, and sustainability within the global banking sector. In conclusion, this article serves as a valuable resource for academics, policymakers, and industry professionals seeking to navigate the complex terrain of global financial markets and enhance the resilience and performance of banking institutions in an ever-changing landscape.
Pengaruh Debt to Asset Ratio (DAR) dan Total Asset Turnover (TATO) Terhadap Return on Asset (ROA) pada Perusahaan Sektor Transportasi dan Logistik Yang Terdaftar di Bursa Efek Indonesia Periode 2021-2025 Adam Devan Ferdian; Alfiana Alfiana
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 2 No. 3 (2026): JULI-SEPTEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/v6vsqv24

Abstract

In Indonesia, companies in the transportation and logistics sector face the need to enhance operational efficiency and financial performance amidst rising demand for transportation, warehousing, and logistics services. This situation is reflected in the fluctuations of the average Return on Assets (ROA) among sample companies during the 2021–2025 period: 5.27% in 2021, declining to 4.47% in 2022, rising to 7.58% in 2023, and subsequently falling to 6.49% in 2024 and 4.38% in 2025. This study aims to examine the impact of the Debt to Asset Ratio (DAR) and Total Asset Turnover (TATO) on the Return on Assets (ROA) of transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2025 period, analyzing these effects both partially and simultaneously. DAR is proxied by the ratio of total liabilities to total assets, TATO by the ratio of revenue to total assets, and ROA by the ratio of net income to total assets. The study employs a quantitative approach utilizing a panel data design and purposive sampling technique. From the population of transportation and logistics companies listed on the IDX, a sample of 12 companies was selected, yielding a total of 60 observations over the five-year study period. Data were analyzed using panel data regression with EViews 12 software; model selection was conducted via the Chow Test, Hausman Test, and Lagrange Multiplier Test, leading to the adoption of the Fixed Effect Model (FEM). The results indicate that, on a partial basis, DAR does not have a significant effect on ROA, whereas TATO has a positive and significant effect on ROA. Simultaneously, DAR and TATO were found to have a significant impact on ROA, with an explanatory power (Adjusted R²) of 52.578%. These findings indicate that asset utilization efficiency is a more dominant factor than leverage in explaining corporate profitability, although both funding structure and asset efficiency collectively influence a company's financial performance. The results are expected to serve as a reference for management in optimizing asset utilization and effectively managing funding structures, as well as for investors in considering asset utilization efficiency as a key indicator in fundamental analysis.  
Pengaruh Likuiditas dan Solvabilitas Terhadap Profitabilitas pada Perusahaan Media yang Terdaftar di BEI Periode 2020–2025 Aryo Nur Ashifa; Alfiana Alfiana
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 2 No. 3 (2026): JULI-SEPTEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/w3perw42

Abstract

The Indonesian media industry faces structural pressures stemming from digital transformation and shifting content consumption patterns, reflected in a trend of declining profitability among most media companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2025 period. This study aims to analyze the impact of liquidity and solvency on the profitability of IDX-listed media companies during this period, examining both partial and simultaneous effects. Liquidity is proxied by the Current Ratio (CR), solvency by the Debt to Equity Ratio (DER), and profitability by Return on Equity (ROE). A quantitative approach with a panel data design was employed, covering the entire population of 14 media companies selected via purposive sampling, resulting in 83 observations over the six-year study period. Data were analyzed using panel data regression via Eviews 12; model selection—conducted through the Chow Test, Hausman Test, and Lagrange Multiplier Test—consistently pointed to the use of the Random Effect Model (REM). The results indicate that, partially, the Current Ratio has no significant effect on Return on Equity, whereas the Debt to Equity Ratio has a significant negative effect on Return on Equity. Simultaneously, both variables were found to influence profitability, with an explanatory power (adjusted R²) of 44.72 percent. These findings suggest that, within the media industry, the funding structure is a more significant determinant of profitability levels than liquidity alone. The study's results are intended to serve as a reference for media company management in managing capital structures more prudently, and for investors in considering solvency risk as a basis for investment decision-making.
Co-Authors A Ratna Sari Dewi Abdul Basir Abdul Munim Al Basmeleh Achmad Abdul Azis Adam Devan Ferdian Adi Suroso Adindah Novihartina Jafar Adiningrat, Andi Arifwangsa Adzirah Muzaffirah Afrian Insan Kamil Aghnia Yasyfa Ahmad Ershaid Nusair Ai Malita Wulandari Akhyar, Chairil Al-Amin Ali Akbar Alma Aulia Siffa Almaira Sarah Junjunan Amira Muthi Ghassani Amiruddin Amiruddin Andi Anggi Kemalasari Andi Anggi Kemalasari Andi Primafira Bumandava Eka Anggi Mahmuddin Anggi Mahmudin Anggun Fitria Novianti Anisa Roshy Rosdian Annisa Pratiwi Sundari Anton Priyo Nugroho Antonius Ary Setyawan Aprih Santoso Ardiani Ika Sulistyawati Ari Assrishan Sosh Mantoro Ari Purwanti Ari Purwanti Arif Budiarto Aris Kurniawan Aryo Nur Ashifa Asep Rizal Asep Rizal Asep Rizal Maulana Asep Saepuloh Asfahani Asfahani Aspiati Samiun Astri Astri Ayesa Aulia Sofwa Ayesa Sofwa Aulia Azmi Syarif Bambang Baren Sipayung Butar Butar, Ribka Sari Chika Putri Irwanda Christ Windreis Christine Riani Elisabeth Dadang Mulyana Dava Indira Dandy Dede Gustian Dede Hertina Dewi Rachmania Dhafin Al-Rasyid Dhafin Al-Rasyid Dhafin Al-Rasyid Sastradireja Dini Mardiani Dini Nurhandayani Dipa Teruna Awaloedin Djalalludin Akbar Djalaludin Akbar Dwihandoko, Toto Heru Edy Susanto Eko Budi Lestari Eko Sudarmanto Elky Rimba Priatna Ellyta Ellyta Elsya Meida Arif Eni Rakhmawati Eris Sudarisman Erwin Erwina Kartika Devi Eva Purnamasari Eva Yuniarti Utami Fadila Almahdali Fadila Siti Nuraeni Fadlillah Ramadhan Fajar Fajar Fajriani Azis Fajriani Azis Farida Farida Farini Limbong Fatimah Rahman Fiqi Ardi Abdurahman Masdar Fitriana Rakhma Dhanias Fitriansyah Fitriansyah Fredy Olimsar Frits Oscar Fanggidae Ghina Aulia Asy-syifa Ghulam Priyatna Yoniar Ghulam Yoniar Priatna H. Qur’ani Noor Hadi Purnomo Hajar Chair Arrachman Hakim Hakim Hariandy Hasbi Hasyim, Abdul Malik Helin G Yudawisastra Heny Herawati Herawati Herawati Heri Setiawan Hermiyetti Hesti Hisani Latifah Hamdah Hesty Erviani Zulaecha Humaidah Muafiqie I KADEK WIRA DHARMA PRAYANA Indra Krishernawan Intan Nur’aini Irma M Nawangwulan Irwan Moridu Irwan Moridu Iwan Harsono Iwan Maulana Iwan S Seber Jemmy Christian Rakinaung Kakaly, Sulastri Khoirul Umam Hasbiy Klemens Mere Klemens Mere Kurniati Karim Kylla Almira Rahma Fadzillah Lanina Pratiwi Listiana Sri Mulatsih Listiana Sri Mulatsih Liza Husnita Loso Judijanto M Ramadhika Gautama K Mahdi Maisya Hayina Zahra Maisya Hayina Zahra Zahra Maliha Rizka Humaira Mario Maulana Wardhana2 Mayndarto, Eko Cahyo Meilanie Tri Pratiwi Mila Salbiyah MISMIWATI, MISMIWATI MISMIWATI Moh Rohim Suharyadi Mohamad Zulman Hakim Mohammad Gifari Sono Mohammad Ramadhika Gautama Kartiwa Mohd Syahrin Muh. Nur Muhamad Luthfi Mubarok Muhamad Stiadi Muhamad Yamin Noch Muhamad Zaki Muhammad Alfin Alfarizi Muhammad Asir Muhammad Azizi Muhammad Azizi Muhammad Irfan Fauzan Muhammad Luthfi Mubarrok Muhammad Saddam Ihza Husain Muhammad Shofan Ambiya Muhammad Shoffan Anbiya Muhammad Syafrie Muhammad Zaki Muhtar Sapiri Muklis Muklis Muslim Musran Munizu Mutiara Hayandani Nabila Zulfa Azizah Nafsa Qolbina Istigfari Nafsa Qolbina Istighfari Nayla Rubayyina Nugraha Nekky Rahmiyati Nersiwad Ngurah Pandji Mertha Agung Durya Ngurah Pandji Mertha Agung Durya Nicko Albart Nilam Meylani Nira Destiani Dewi Nisa Febrianti Nopiyanti Rahmawati Nuniek Yuniarti Ningsih Renggaala Nuraisyiah Nuraisyiah Nuraisyiah Nuraisyiah Nurdjanah Hamid Nurhikmah Sibua Nuri Triani Anggraeni Nurjanna Ladjin Nurmawati Mambuhu Nurmawati Mambuhu Nurul Afifah Nurul Laily Oktaviana Oki Dwipurwani Pamungkas, Eko Wiji Panji Setia Meijaya Petrus Loo Pina Aulia Maharani Puji Afriyeni Pujiyanti Pujiyanti Putro, Rizki Listyono Rafli Maulana Yusuf Rafli Renaldi Rahma Khairunnisa Amalia Ratnawita Reihan Ahmad Nurhakim Reza Fahlevi Lubis Rezario Febrianta Chandra Rezki Akbar Norrahman Rianti Setyawasih Rieneke Ryke Kalalo Rihfenti Ernayani Rina Apriliani Rinovian Rais Ristati Ristati Rita Zulbetti Rizal Maulana Rustan Rustan Sahari Sahari Saiful Bahri Salsha Dwi Agustien Samsul Akmal Samuel PD Anantadjaya Sanita Putri Sanita Putri Yaperta Sarah Mutia Azahra Sean Michael Owen Wijaya Selamat Muliadi Shanita Putri Yaperta Sinta Amalia Sinta Amelia sintesa, nika Sintia Anggraeni Siska Amelia Siti Kodariah Siti Mardiana Sri Hastutik Sri Wahyuningsih Sri Yulandasari Lajai Sri Yulandasari Lajai Mandam Srifatmawati Ahmad Sugiartiningsih Sukriyadi Sulistyo Budi Utomo Suparjiman Susi Nurohimah Susilo Utomo Suwarsito Syahla Nur Fikriyyah Syamsuddin Syamsuddin Tanti Widia Nurdiani Teguh Setiawan Wibowo Teti Anggita Safitri, Teti Anggita Tini Kartini Titin Hartini Tris Sudarto Umi Setyorini Ummu Kalsum Upik Djaniar Vensy Vidya Wahdi, Nirsetyo Wahidah Nazmi Lailia Wasifah Hanim Wenny Desty Febrian Febrian Wildan Fathil Padil Willson Gustiawan Wiwit Agustina Yasir Maulana Yesi Amelia Yofy Syarkani Yudawisastra, Helin G. Yudi Haryadi Yuyu Ruhayu