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All Journal ETIKONOMI JURNAL ECONOMIA Al-Ahkam Global Review of Islamic Economics and Business Jurnal Al-Qardh Jurnal Tekun HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam Ikonomika : Jurnal Ekonomi dan Bisnis Islam Jurnal Ilmiah Ekonomi Islam Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Manajemen & Keuangan Tazkia Islamic Finance and Business Review Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Moneter : Jurnal Akuntansi dan Keuangan Perisai : Islamic Banking and Finance Journal Akuntabel : Jurnal Ekonomi dan Keuangan Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Jurnal Inovasi Bisnis (Inovbiz) JMM (Jurnal Masyarakat Mandiri) Profita : Komunikasi Ilmiah dan Perpajakan International Journal of Social Science and Business Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Shirkah: Journal of Economics and Business Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat Iqtishoduna: Jurnal Ekonomi Islam International Journal of Economics, Business and Accounting Research (IJEBAR) Amalee: Indonesian Journal of Community Research & Engagement Jurnal Akademi Akuntansi (JAA) ASEAN Journal of Community Engagement EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit International Journal of Environmental, Sustainability, and Social Science ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Journal of Islamic Economics and Social Science (JIESS) Share: Jurnal Ekonomi dan Keuangan Islam Journal of Trends Economics and Accounting Research Jurnal Cakrawala Ilmiah Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Jurnal Lemhannas RI Trending: Jurnal Manajemen dan Ekonomi DEDIKASI : Jurnal Pengabdian Kepada Masyarakat Sammajiva: Jurnal Penelitian Bisnis dan Manajemen Research Horizon Jurnal Manajemen Pariwisata dan Perhotelan Moneter : Jurnal Ekonomi dan Keuangan Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi An-Nisbah: Jurnal Ekonomi Syariah Business, Management & Accounting Journal Iqtishadia: Jurnal Ekonomi dan Perbankan Syariah Economics & Islamic Finance Journal Social & Economic Bulletin Pelita : Jurnal Penelitian, Terapan dan Aplikatif Economic and Business Horizon Moderation: Journal of Islamic Studies Review JOURNAL SPORTINDO Indonesian Journal of Accounting and Governance Jurnal Ekonomi Kuantitatif Terapan Proceeding International Annual Conference Economics, Management, Business, and Accounting
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The Influence of Liquidity, Solvency, and Profitability on Corporate Sukuk Yields: The Role of Sukuk Rating Moderation in Indonesia Riska, Mila; Nugroho, Lucky
Social and Economic Bulletin Vol. 1 No. 3 (2024): SEBI Journal September 2024
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/sebi.v1i3.63

Abstract

The corporate sukuk market in Indonesia is still lagging behind the state sukuk despite the increasing demand for Sharia-based instruments. This phenomenon is caused by the low literacy of investors and issuers related to the issuance of corporate sukuk and the associated risks. This study aims to analyze the influence of liquidity, solvency, and profitability on corporate sukuk yields and examine the role of sukuk rating moderation in this relationship. The study used quantitative methods with multiple regression analysis and Moderated Regression Analysis (MRA), using secondary data from the financial statements of corporate sukuk issuing companies for the 2019-2022 period. The results showed that solvency significantly affected sukuk yield, while liquidity and profitability did not show a significant influence. Sukuk ratings can moderate the influence of liquidity and profitability on yields but do not moderate the influence of solvency. The theoretical implications of this study add to the literature related to corporate sukuk. In contrast, the practical implications guide companies in maintaining solvency and improving sukuk ratings to attract investors. The latest research focuses on corporate sukuk in Indonesia during the 2019-2022 period, which still lacks academic studies.
Strengthening Economic Stability in Muslim Families: The Role of Islamic Financial Literacy Post-Covid-19 Istianah, Istianah; Nugroho, Lucky
Social and Economic Bulletin Vol. 1 No. 3 (2024): SEBI Journal September 2024
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/sebi.v1i3.65

Abstract

The COVID-19 pandemic has significantly disrupted global economic stability, profoundly impacting Indonesia's Muslim households. As a population heavily reliant on informal sectors, declining incomes and limited access to necessities have created economic instability and challenges in applying Islamic financial principles, such as debt management, zakat, infaq, and sadaqah. This study examines the relationship between the pandemic and Muslim families' economic stability, investigates how Islamic financial literacy influences financial planning, and identifies challenges in implementing post-pandemic Sharia financial principles. This research systematically analyzes secondary data from scholarly articles, institutional reports, and Islamic legal sources using a literature review method. Findings reveal that the pandemic exacerbated economic hardships, limiting families' ability to fulfill Sharia obligations and forcing reliance on high-interest financing due to inadequate access to Islamic financial services. Islamic financial literacy emerged as a critical factor, empowering households to navigate economic challenges by fostering Sharia-compliant financial practices such as zakat allocation, usury avoidance, and halal investments. Challenges include low literacy levels, limited access to Islamic financial services, and difficulties fulfilling socio-religious obligations during economic crises. The study underscores the urgency of enhancing financial literacy and expanding access to Islamic financial products as vital measures to safeguard the economic stability of Muslim families. This research contributes to understanding Islamic financial planning's role during economic crises, highlighting the importance of integrating financial literacy and Sharia principles to support resilience. Novel insights include addressing structural barriers and proposing collaborative strategies for policymakers, Islamic financial institutions, and educators to ensure more inclusive and sustainable financial practices.
How Institusional and Manajerial Ownership, Transfer Pricing and Company Size Affect Tax Avoidance? Rizki , Mochamad; Nugroho, Lucky
Economic and Business Horizon Vol. 3 No. 2 (2024): May
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.3.2.2024.470

Abstract

This research explores the influence of institutional ownership, managerial ownership, transfer pricing, and company size on tax avoidance in consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. The study adopts a quantitative research approach, using secondary data derived from financial and annual reports available on the IDX. Employing a purposive sampling technique, the study selected 31 companies, resulting in 155 data samples for analysis. Stata 18 was used as the primary analytical tool. The findings indicate that institutional ownership and transfer pricing significantly affect tax avoidance, suggesting that the presence of institutional investors and corporate strategies involving transfer pricing are critical in influencing tax-related behaviors. Conversely, managerial ownership and company size do not exhibit a significant impact on tax avoidance. These results underscore the role of institutional control and strategic financial practices in shaping tax planning activities. This study contributes to the broader discourse on corporate governance and tax planning in Indonesia, offering valuable insights for policymakers and stakeholders aiming to mitigate tax avoidance and enhance compliance in the consumer goods sector.
Optimization of Sharia Accounting Information System: Digital Challenges and Solutions in Perguruan Muhammadiyah Pramono, Joko; Nugroho, Lucky
Business, Management & Accounting Journal (BISMA) Vol. 1 No. 3 (2024): BISMA Journal November 2024
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/bisma.v1i3.61

Abstract

This research applies Sharia-based accounting information systems in Muhammadiyah College, Kebayoran Lama Branch. This institution faces challenges in applying sharia accounting principles such as fairness, transparency, and accountability. Accounting information systems that are still manual cause problems in the efficiency and accuracy of financial reporting. This study aims to analyze the implementation of the accounting system, examine the management's commitment to ensuring Sharia compliance, and identify the challenges faced in Sharia-based financial reporting. The research uses a qualitative method with in-depth interviews with administrators and financial staff. The study results show that the manual system is still considered adequate but not optimal, and the understanding of sharia principles is not evenly distributed among staff. The management's commitment is relatively high, but increasing training and technology adoption is necessary to support a more integrated system. This research provides implications for Islamic educational institutions to improve the quality of Islamic financial management through digitalization and more intensive training. The latest of this research lies in the application of Sharia Enterprise Theory (SET) in the context of educational institutions, which is still rarely discussed in the Sharia accounting literature.
Developing an Integrated Innovation Ecosystem to Strengthen Islamic Economy in Indonesia Sugeng Santoso; Ginanjar Dewandaru; Nugroho, Lucky; Hidayat, Sutan Emir; Salmi Mohd Isa; Hidayat, R Nur; Muhammad Ramadhani Marfatah
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 13 No. 2 (2024): October
Publisher : LPPM, Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v13i2.2498

Abstract

This research attempts to develop an integrated innovation ecosystem of Islamic economy, which focuses on vocational education and training. We integrate the vocational education and training into the supply-demand-linkage of innovation ecosystem, within the key sectors of Islamic economy. We also refer to the underlying regulation which is the President Decree No. 68 Year 2022 about Revitalization of Vocational Education and Training. The sample of observations is the relevant stakeholders in the Province of East Java, that include industry players, government, and vocational education institutions. The key sectors of Islamic economy include the industry of halal processed F&B and pharmaceuticals, halal agriculture and fishery, as well as Muslim-friendly tourism and Islamic creative economy, which are selected based on their percentage of contribution to the overall regional GDP. We use both quantitative and qualitative approach, by deriving data and information from Focus Group Discussions (FGD) and questionnaires. Whereby, qualitative approach is used by conducting in-depth discussions and interviews with relevant stakeholders. The findings of this study show the strength and weakness for each of the supply-demand-linkage model, suggesting the policy direction in order to improve the productivity factors of human resources.
Kajian Knowledge Based Theory Dalam Aplikasi Mobile Banking Bank Syariah Dan Bank Konvensional(Studi Kasus Pada Bank Syariah Indonesia Dan Bank Mandiri) Nuraeni, Intan; Nugroho, Lucky; Sugiarti, Dian
Pelita : Jurnal Penelitian, Terapan dan Aplikatif Vol. 1 No. 2 (2024): Pelita Journal June 2024
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/pelita.v1i2.56

Abstract

Tujuan dari artikel ini adalah untuk mengetahui perbedaan mobile banking dari bank syariah dan bank konvensional dan manfaat dari mobile banking tersebut bagi umat Muslim. Metode yang digunakan adalah kualitatif yang bertujuan mencari solusi dari rumusan masalah yang terdiri dari (i) Fasilitas apa saja yang tersedia di Mobile Banking Bank Syariah Indonesia? (ii) Fasilitas apa saja yang ada di Mobile Banking Bank Mandiri? (iii) Apa saja perbedaan fasilitas antara Mobile Banking Bank Syariah Indonesia dan Bank Mandiri? (iv) Apakah Mobile Banking Bank Syariah Indonesia dapat memenuhi kebutuhan nasabah muslim? Lebih lanjut, hasil dari penelitian ini adalah kedua aplikasi tersebut memiliki kelebihan dan kekurangannya masing-masing. Namun demikian, BSI Mobile memiliki fitur yang lebih spesifik dan lengkap dalam memenuhi kebutuhan nasabah Muslim. implikasi meningkatkan pemahaman tentang perbedaan fasilitas mobile banking dan bagaimana layanan ini dapat disesuaikan dengan kebutuhan nasabah. Keterbaruan penelitian ini adalah terletak pada analisis komparatif layanan mobile banking dari Bank Syariah Indonesia dengan Bank Mandiri.
Peran AAOIFI, IFSB, dan Dewan Pengawas Syariah dalam Audit Syariah: Tantangan dan Implikasi Global Rizkiyanti, Dewi; Rahmawati, Sofiyah Dwi; Apriliani, Nailah; Firdayetti, Firdayetti; Nugroho, Lucky
Pelita : Jurnal Penelitian, Terapan dan Aplikatif Vol. 1 No. 2 (2024): Pelita Journal June 2024
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/pelita.v1i2.75

Abstract

Audit syariah memainkan peran penting dalam memastikan kepatuhan lembaga keuangan syariah terhadap prinsip-prinsip syariah seperti larangan riba, gharar, dan maisir. Namun, fenomena gap dalam standar audit syariah global masih menjadi tantangan, terutama dalam hal penerapan standar yang seragam di berbagai negara. Penelitian ini bertujuan untuk mengidentifikasi peran AAOIFI, IFSB, dan Dewan Pengawas Syariah (DPS) dalam audit syariah serta tantangan yang dihadapi dalam implementasinya. Rumusan masalah mencakup bagaimana peran AAOIFI dan IFSB dalam menetapkan standar audit syariah, peran DPS dalam menjaga kepatuhan syariah, serta tantangan dalam implementasi audit syariah. Penelitian ini menggunakan pendekatan kajian pustaka (literature review) dengan teori Tawhid String Relationship (TSR) dan Sharia Enterprises Theory (SET) sebagai landasan analisis. Hasil penelitian menunjukkan bahwa AAOIFI dan IFSB berperan signifikan dalam menetapkan standar audit syariah, namun tantangan berupa standar yang tidak seragam, kurangnya auditor kompeten, dan kompleksitas produk syariah masih menghambat pelaksanaannya. DPS juga berperan penting dalam menjaga integritas lembaga keuangan syariah melalui pengawasan terhadap kepatuhan syariah. Implikasi penelitian ini adalah perlunya peningkatan kapasitas auditor syariah dan harmonisasi standar global. Keterbaruan penelitian terletak pada identifikasi tantangan operasional yang masih minim dibahas dalam literatur. 
Optimalisasi Manajemen Risiko Syariah: Tantangan dan Strategi Lembaga Keuangan Syariah Baihaki, Ra'sya Hilaly; Salsabila, Aura Qirani; Chania, Putri Septri; Firdayetti, Firdayetti; Nugroho, Lucky
Pelita : Jurnal Penelitian, Terapan dan Aplikatif Vol. 1 No. 3 (2024): Pelita Journal October 2024
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/pelita.v1i3.74

Abstract

Lembaga keuangan syariah (LKS) telah mengalami pertumbuhan pesat, namun menghadapi tantangan signifikan dalam manajemen risiko, termasuk risiko kredit, likuiditas, operasional, dan kepatuhan syariah. Penelitian berupa konseptual paper ini yang bertujuan untuk menganalisis penerapan manajemen risiko berbasis syariah di LKS dengan fokus pada dampak risiko kredit dan likuiditas terhadap kinerja, serta pengaruh pengelolaan risiko kepatuhan syariah terhadap reputasi lembaga. Pertanyaan penelitian meliputi bagaimana LKS menerapkan manajemen risiko syariah, dampak risiko kredit dan likuiditas, pengelolaan risiko kepatuhan syariah, serta tantangan pengelolaan risiko operasional. Penelitian ini menggunakan metode tinjauan pustaka dari berbagai sumber ilmiah yang relevan. Berdasarkan hasil penelitian, manajemen risiko syariah harus berlandaskan pada teori Tawhid String Relationship (TSR) dan prinsip Al-Ghorm Bil Ghurmy serta Al-Kharaj Bil Dhaman. Risiko kredit dan likuiditas sangat mempengaruhi kinerja keuangan LKS, sementara pengelolaan risiko kepatuhan syariah berdampak signifikan pada reputasi lembaga. Pengelolaan risiko operasional menghadapi tantangan tambahan terkait kompleksitas kepatuhan syariah dan penerapan teknologi. Implikasi praktis dari penelitian ini adalah memberikan panduan bagi LKS dalam mengembangkan strategi manajemen risiko yang lebih efektif. Keterbaruan penelitian ini terletak pada eksplorasi integrasi prinsip syariah dengan manajemen risiko, yang memberikan wawasan baru bagi investor dan pembuat kebijakan dalam memahami pentingnya menjaga kepercayaan publik terhadap industri keuangan syariah.
Diskursus Optimalisasi Pengelolaan Wakaf Tunai di Era Digital: Integrasi Good Corporate Governance dan Tawhid String Relationship di BWUT MUI DIY Ramdani, Muhammad Rifqi; Khosyarina, Qhori; Hawadinar, Putri Rafisawati; Chaniago, Nuraini; Nugroho, Lucky
Pelita : Jurnal Penelitian, Terapan dan Aplikatif Vol. 1 No. 3 (2024): Pelita Journal October 2024
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/pelita.v1i3.78

Abstract

Abstrak Dalam dekade terakhir, lembaga keuangan syariah mengalami pertumbuhan pesat, mencerminkan meningkatnya kepercayaan masyarakat terhadap sistem keuangan yang berbasis nilai-nilai Islam. Salah satu aspek penting dalam keuangan syariah adalah pengelolaan wakaf tunai, yang memiliki potensi besar namun masih menghadapi berbagai tantangan, terutama dalam penerapan prinsip-prinsip Good Corporate Governance (GCG). Penelitian ini bertujuan untuk menganalisis pengelolaan wakaf tunai di Badan Wakaf Uang Tunai Majelis Ulama Indonesia Daerah Istimewa Yogyakarta (BWUT MUI DIY) serta mengevaluasi penerapan prinsip GCG dalam perspektif Tawhid String Relationship (TSR). Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan data sekunder yang diperoleh dari jurnal ilmiah, laporan lembaga terkait, dan dokumen pendukung lainnya. Analisis dilakukan secara kualitatif melalui reduksi dan penyajian data dalam narasi deskriptif. Hasil penelitian menunjukkan bahwa pengelolaan wakaf tunai BWUT MUI DIY mencakup penghimpunan, pengembangan, dan pendistribusian yang sebagian besar telah sesuai dengan regulasi. Namun, terdapat kendala dalam transparansi pelaporan, akuntabilitas, dan legalitas sebagai nazhir resmi. Integrasi TSR memberikan landasan spiritual yang kuat dalam penerapan GCG, di mana prinsip tauhid, maslahah, dan keadilan membantu menjaga keseimbangan antara tujuan ekonomi dan sosial. Implikasi teoritis penelitian ini adalah memberikan kontribusi baru dalam literatur pengelolaan wakaf tunai berbasis GCG dengan perspektif TSR. Implikasi praktisnya adalah memberikan rekomendasi untuk meningkatkan transparansi, akuntabilitas, dan legalitas BWUT MUI DIY guna membangun kepercayaan publik. Temuan baru dari penelitian ini adalah bahwa integrasi TSR dalam GCG menciptakan kerangka kerja yang lebih komprehensif untuk pengelolaan wakaf tunai secara syariah.
Corporate Social Responsibility (CSR) in Sharia Accounting Perspective: Challenges and Opportunities Towards Sustainability Nugroho, Lucky; Chaniago, Nuraini; Firdayetti, Firdayetti; Pratiwi, Futri Alif; Aurelia, Fadia Nazwah
Pelita : Jurnal Penelitian, Terapan dan Aplikatif Vol. 1 No. 3 (2024): Pelita Journal October 2024
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/pelita.v1i3.79

Abstract

From the perspective of Sharia Accounting, Corporate Social Responsibility (CSR) offers a holistic approach that focuses on financial gain and includes the values of fairness, transparency, and social responsibility. However, the low levels of sharia-based CSR disclosure and lack of understanding of Maqasid Sharia indicate a gap between expectations and practices in the field. This study aims to analyze the application of Sharia Accounting principles in CSR measurement and reporting, identify the challenges faced, and provide strategic recommendations to improve its implementation. This study uses a descriptive qualitative method with a secondary data analysis approach, including academic literature, journal articles, and policy documents. The study's findings show that integrating CSR with Sharia Accounting requires a strong commitment from the company, especially in Maqasid Sharia-based measurement and reporting through Islamic Social Reporting (ISR). The main obstacles include limited human resources, lack of sharia CSR measurement standards, and organizational culture challenges. The results of this study confirm that the implementation of sharia-based CSR not only improves the company's reputation but also strengthens relationships with stakeholders through programs oriented to social and environmental welfare. The implications of this study provide practical guidance for Sharia companies to improve CSR transparency and accountability, as well as offer the latest in the form of developing a Maqasid Sharia-based CSR index that can measure the company's contribution holistically.
Co-Authors Abd. Akram H Abdullah, Baihaki Achmad Jamil Ade Maharini Adiandari Adhy Purnama Adhy Purnama, Adhy Affan Hanif Imaduddin Afiyana, Indria Fitri Agustin Fadjarenie Ahmad Badawi Ahmad Badawi Saluy Ahmad Badawi, Ahmad Ahmad Jainuri Ahmad Shaifull Anuar Ahmad Zainuddin Ajeng Pratiwi Akhmad Amien Mastur Akhmad Amien Mastur Akhmad Amien Mastur Akhmad Amien Mastur Al Ghani, M. Aldo Gilang Priyambodo Alfa Mightyn Ali, Anees Jane Ali, Anees Jane Ali Ali, Anees Janee Andriana Tri Muthmainnatun Anees Jane Ali Anees Jane Ali Anees Jane Ali Ali Anees Janee Ali Anees Janee Ali Anees Janee Ali Anees Janee Ali Anita Dwi Utami Annas Malik Annisa Hakim Zamzami Antonius Setyadi Apollo Apollo Apriliani, Nailah Arief Bowo Prayoga Kasmo Aspar, Muhammad Audita Setiawan Aurelia, Fadia Nazwah Azelia Sarah Yusufa Bahari, Natasha Putri Baihaki, Ra'sya Hilaly Brechmans Aditia Jogo Boro Budhi Pribadhi Ishak Chairia Lubis Chania, Putri Septri Choirun Nisa Vidyaningrum Citra Lindra Citra Sukmadilaga Daito, Apollo Daru Asih Debbie Aryani Tribudhi Debbie Aryani Tribudhi Debble Aryani Tribudhi Della Yesica Rani Dewandaru, Ginanjar Dewi Eva Kiranti Dewi Eva Kiranti Dewi Murtiningsih Dewi Tamala DIAH ISKANDAR Dian Sugiarti Dian Sugiarti Dian Sugiarti Dian Sugiarti Diani, Treska Melsa Dini Hariyanti Dinna Miftakhul Jannah Divina Mahardika Dewi Doktoralina, Caturida Meiwanto Eko Widianarko Kusnadi Emilia Lestari Endrianto, Fauzy Eneng Fitri Zakiyah Erik Nugraha Erik Nugraha Erik Nugraha Erik Nugraha Erik Nugraha Erik Nugraha Erna Setiany Erviana, Nita Ery Yohana Matoenji Evi Aryani Evi Margoretty Silalahi Fadhil Muntashir Jihad Fauziah Nur Saidah Fauziah, Ulfah Nurillahi Febrina Mahliza Febyola Mellin Fiki Wahyu Kuncoro Firdayetti, Firdayetti Fitra Roman Cahaya Fitri Indriawati Fitriana, Ade Gal, Timea Ginanjar Dewandaru Hari Setiyawati Harnovinsah Harnovinsah Harry Suharman Haura Hazimah Melzatia Hawadinar, Putri Rafisawati Herda Nezzim Bararah Hermawan, Rido Hida Hiyanti Hidayat, R Nur Hiyanti, Hida Ibrahim Musa Gani Igorevna, Volkhonova Mariya Ildiko, Orban Indria Fitri Afiyana Irawan, Syahril Irwansyah Putra Islami, Wardah Istianah Istianah Istianingsih Istianingsih, Istianingsih J Ferdinand Pardede Jannah, Dinna Miftakhul Joko Pramono Khosyarina, Qhori Kuncoro, Fiki Wahyu Lailatul Barokah Lawe Anasta Lestari, Laely Puji Lin Oktris Lubis, Chairia Lukashenko, Inna Vladimirovna Mahardika, Galang Prakarti Mahroji Mahroji, Mahroji Mappayunki, Ratna Marfatah, Muhammad Ramadhani Maria Maria Mariyam Chairunisa Mastur, Akhmad Amien Mastur, Akhmad Amien Medianto Suryo Meryem Afoukane Milawati Minanari Mohamad Rohadi Mokhamad Afrizal Arnaz Muchlis Muchlis Mudita, Mudita Muhammad Harun Sukarno Muhammad Izzat Abidin Muhammad Ramadhani Marfatah Muhammad Rudiyanto Muhammad, Zikri Muharam, Daud Mukarramah, Makkatul Mulyani, Susi Dwi Musa Gani, Ibrahim Naga Chiputra Najuah, Najuah Nasution, Annio Indah Lestari Natasha Putri Bahari Nirdukita Ratnawati Noka, Isara Abda Nugraha, Erik Nugroho, Muchamad Aqil Nun Syaroni Nuraeni, Intan Nuraini Chaniago, Nuraini Nurhasanah Nurhidajat, Raden Nurlinayanti, Leni Nurlinayanti, ⁠Leni Nurul Anisa NURUL HIDAYAH Nurul Hidayah Nurul Hidayah Pamungkas, Ragil Asih Prabantoro, Albertus Magnus Putut Pratiwi, Futri Alif Prinoti Prinoti Purwati Purwati Puspita, Okta Putri Nadia Stepani Putri, Tiara Herawati Rachman, Khairul Arief Rahmawati, Sofiyah Dwi Ramdani, Muhammad Rifqi Refranisa, Refranisa Reni Mayerni Rhenaldy Rhenaldy Rimi Guslinana Mais Riska, Mila Riyadi, Yongki Rizki , Mochamad Rizki Briandana Rizkiyanti, Dewi Rohim, Aprillia Fajar Roikhan Machamad Aziz Roikhan Mochamad Aziz, Roikhan Mochamad Ronny Andesto Sabila, Nurahma Safira Safira Safitri, Yolanda Salmi Mohd Isa Salsabila, Aura Qirani Salsabilah, Sarah Sarah Salsabilah Sari, Apri Lynia Setiawan, Audita Setiyanto Priyonggo Setiyono, Kup Yanto Shaifull Anuar, Ahmad Shinta Melzatia SHOLIHAH, AMINATUS Siti Nur Alfiyah Siti Nurrohmah Soeharjoto Soeharjoto Soeharjoto Soekapdjo Soeharjoto Soekapdjo Soeharjoto, Soeharjoto Sugeng Santoso Sugeng Santoso Sukarmi Sukarmi Sukarmi Sukarmi, Sukarmi Sukarno, Muhammad Harun Surender Mor Surender Mor Sutan Emir Hidayat Syarifuddin Mabe Parenreng Syed Lutful Kabir Chowdhury Tatik Mariyanti, Tatik Tengku Chandra Husnadi Tettet Fitijanti Tettet Fitrijanti Tia Fitriyani Timea Gal Timea Gal Tri Wahyono Tribudhi, Debble Aryani Ulfa Ulfa Waluyo Widya Aryanti Widya Aryanti, Widya Wieta Chairunesia Willy Arafah, Willy Wiwik Utami Wiwin Sukiati Wulandari, Linda Ayu Yananto Mihadi Putra Yolanda Safitri Yosafat Fantony Yosafat Fantony Yosi Mardoni Yusoff, Yusliza Mohd Zakaria Bahari Zakaria Bahari Zuha Rosufila Zulfahmi Zulfahmi Zulfahmi Zulfahmi Zulfahmi Zulfahmi Zulfahmi