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All Journal ETIKONOMI JURNAL ECONOMIA Jurnal Ekonomi Kuantitatif Terapan 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 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
Lucky Nugroho
Universitas Mercu Buana
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Quo-Vadis Ekonomi Syariah di Indonesia Saidah, Fauziah Nur; Nugroho, Lucky; Mardoni, Yosi
Pelita : Jurnal Penelitian, Terapan dan Aplikatif Vol. 1 No. 1 (2024): Pelita Journal February 2024
Publisher : Baca Dulu Publisher

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Abstract

This research article aims to identify strategies and innovations to overcome challenges and maximize opportunities in the Islamic economy in Indonesia. Therefore, the problem formulations in this research include: (i) What are the basic principles of Islamic economics? (ii) What are the challenges and opportunities of implementing Islamic economics in Indonesia? (iii) What are the strategies and innovations to overcome challenges and maximize opportunities of Islamic economics in Indonesia? Furthermore, the method used in this research is to use qualitative descriptive analysis to collect information from various sources, such as books, government reports, academic literature, and journals related to the problems and opportunities of implementing Islamic economics in Indonesia.  The results of this study are that there are several key strategies, including increasing public literacy, increasing Islamic financial inclusion through digitalization, developing Islamic fintech, halal e-commerce, halal product innovation, training, and human resource development, international cooperation, strengthening research and data, promotion and branding, and developing halal infrastructure. Furthermore, in the Industrial Revolution, 4.0, and the new average era, innovation and creativity based on information technology, communication, and digitalization are significant in developing strategies for Islamic economic development. It enables better efficiency, accessibility, and market expansion. The implications of this research provide strategic and innovative recommendations for the Islamic finance industry, government, and economic actors to optimize the implementation of Islamic economics in Indonesia. Furthermore, the novelty of this research article is that it contributes to designing strategies and innovations that the Islamic finance industry, government, and economic actors can implement. These strategies are designed to overcome challenges and take advantage of opportunities to optimize the implementation of Islamic economics in Indonesia.
Kajian Etika Kebajikan dan Prinsip Universalisme Islam dalam Pelayanan Rumah Sakit (Studi Kasus Rumah Sakit Umum Hartati Medical Centre, Rantauprapat, Sumatera Utara) Putra, Irwansyah; Nugroho, Lucky; Zulfahmi
Pelita : Jurnal Penelitian, Terapan dan Aplikatif Vol. 1 No. 1 (2024): Pelita Journal February 2024
Publisher : Baca Dulu Publisher

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Abstract

The aim of this research article is to determine the trend of non-Muslim patients and the level of service satisfaction for registration officers at RSU HMC, Rantaprapat. The problem formulation in this research includes (i) How many non-Muslim patients are there at HMC General Hospital during 2021 to 2023? (ii) How does the registration officer provide services to non-Muslim patients? The research methods used. Next, a quantitative method using secondary data to collect information regarding the number of patients and using a questionnaire to measure satisfaction of non-Muslim patients. The results of this study show that the number of non-Muslim patients has increased. In addition, the results of the questionnaire show that the overall service of registration officers at RSU HMC is 85%, which means that the majority of non-Muslim patients are satisfied with the service. This research also provides practical implications that can be directly applied by hospital management to improve service quality and internal policies. The novelty of this research relates to experiences and attitudes towards non-Muslim patients which have not been studied much before.
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.
The Effect of Transfer Pricing, Earning Management, CSR and Firm Size in Tax Avoidance Mukarramah, Makkatul; Nugroho, Lucky
Research Horizon Vol. 5 No. 2 (2025): Research Horizon - April 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.2.2025.477

Abstract

This study aims to analyze the effect of Transfer Pricing, Earning Management and Corporate Social Responsibility on Tax Avoidance with Firm Size as a Moderating Variable. This quantitative study uses secondary data obtained and can be accessed through the Indonesia Stock Exchange website. The sample for this study consisted of 62 manufacturing companies. This study uses purposive sampling to select the desired sample. The analysis method of this study uses linear regression analysis and moderated regression analysis as analysis tools in Eviews. The study reveals that Transfer Pricing, Earning Management, and Corporate Social Responsibility significantly influence Tax Avoidance in manufacturing firms during 2018–2022. Firm Size strengthens the impact of Transfer Pricing and Corporate Social Responsibility on Tax Avoidance, acting as a moderating factor. However, it does not moderate the relationship between Earning Management and Tax Avoidance. This indicates that Firm Size plays a selective role in amplifying the effects of certain factors on Tax Avoidance but is ineffective in influencing others. These findings highlight the complexity of tax avoidance mechanisms and the varied roles played by organizational characteristics like Firm Size.
Digital Transformation in the Dynamics of Sharia Accounting Standards: Challenges and Opportunities in the Era of 4.0 and Society 5.0 Chaniago, Nuraini; Nugroho, Lucky; Firdayetti, Firdayetti; Islami, Wardah; Igorevna, Volkhonova Mariya
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.v1i3.80

Abstract

Digital transformation in the Industrial Revolution 4.0 and Society 5.0 era has presented opportunities and challenges in developing Sharia accounting standards. The phenomenon can be seen in the digital literacy gap, limited technological infrastructure, and the need to harmonize Sharia accounting standards with international standards such as IFRS. This research aims to analyze the dynamics of the development of Sharia accounting standards in the digital era, identify key challenges such as technological limitations and differences in interpreting Sharia principles, and uncover innovation opportunities through digitalization. A descriptive qualitative approach uses secondary data from academic journals, institutional reports, and regulatory documents. The study results show that blockchain, artificial intelligence (AI), and the Internet of Things (IoT) can improve Sharia-based finance's efficiency, transparency, and inclusion. However, its implementation requires infrastructure investment, increased digital literacy, and cross-sector collaboration. The implications of this research include strategic recommendations for regulators, practitioners, and academics to take advantage of digital technology opportunities to strengthen Islamic financial institutions' global competitiveness. The latest of this research lies in analyzing the integration of Sharia principles with modern technology, offering strategic guidance in creating relevant Sharia accounting standards in the digital era. This study provides important insights to encourage sustainability and innovation in Islamic financial management by Islamic principles.
Kajian Faktor Internal dan Eksternal UMKM Wanita di Sektor Fashion pada Kecamatan Ngunut, Kabupaten Tulungagung, Jawa Timur Della Yesica Rani; Lucky Nugroho; Zulfahmi Zulfahmi
Sammajiva: Jurnal Penelitian Bisnis dan Manajemen Vol. 1 No. 2 (2023): Juni : SAMMAJIVA : Jurnal Penelitian Bisnis dan Manajemen
Publisher : Institut Nalanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47861/sammajiva.v1i2.240

Abstract

The purpose of this study was to analyze the external and internal factors of women's SMEs in the fashion sector. The method used in this study is qualitative to understand and explain phenomena or events through an analysis of the external and internal factors of women's SMEs in the fashion sector. The samples in this study were 15 women's SMEs in the fashion sector in Ngunut Village, Tulungagung Regency, East Java. Therefore, this research is limited by the formulation of the problem: (i) What external factors are considered by SMEs women in the fashion sector in doing business?; (ii) What internal factors are considered by SMEs in the fashion sector in doing business? The results of this study are (i) External factors that are of concern to women SMEs in the fashion sector are product quality and family support, while other factors such as business location, capital and permits have not become their focus; (ii) The internal factor that is the focus of women's MSMEs is marketing, especially marketing their products through online channels, while the financial management factor for them has not received special attention. Therefore, the implication of this research is to provide information and references for stakeholders who are concerned about the development of women's MSMEs in the fashion sector in Ngunut Village. The update of this research related to the object of research is that the research is women's SMEs in the field of fashion and in Ngunut Village, which is currently still limited.
Co-Authors Abd. Akram H Achmad Jamil 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 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 Arnaz, Mokhamad Afrizal Aspar, Muhammad Aurelia, Fadia Nazwah Azelia Sarah Yusufa Bahari, Natasha Putri Baihaki, Ra'sya Hilaly Chairia Lubis Chania, Putri Septri Choirun Nisa Vidyaningrum Citra Lindra Citra Sukmadilaga Citra Sukmadilaga Daito, Apollo 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 Eneng Fitri Zakiyah Erik Nugraha Erik Nugraha Erik Nugraha Erik Nugraha Erna Setiany Erviana, Nita Ery Yohana Matoenji Evi Aryani Evi Margoretty Silalahi Fadhil Muntashir Jihad Fauziah, Ulfah Nurillahi Febrina Mahliza Fiki Wahyu Kuncoro Firdayetti, Firdayetti Fitri Indriawati Gal, Timea Ginanjar Dewandaru Hari Setiyawati Harnovinsah Harnovinsah Hawadinar, Putri Rafisawati Herda Nezzim Bararah Hida Hiyanti Hidayat, R Nur Hiyanti, Hida Igorevna, Volkhonova Mariya Ildiko, Orban Indria Fitri Afiyana Irawan, Syahril Ishak, Budhi Pribadhi Islami, Wardah Istianah Istianah J Ferdinand Pardede Jogo Boro, Brechmans Aditia Joko Pramono Khosyarina, Qhori Kuncoro, Fiki Wahyu Lailatul Barokah Lawe Anasta Lawe Anasta Lestari, Laely Puji Lin Oktris Lubis, Chairia Mahardika, Galang Prakarti Mahroji Mappayunki, Ratna Marfatah, Muhammad Ramadhani Maria Maria Mariyam Chairunisa Mastur, Akhmad Amien Mastur, Akhmad Amien Medianto Suryo Meryem Afoukane Milawati Mohamad Rohadi Mor, Surender Muchlis Muchlis Mudita, Mudita Muhammad Harun Sukarno Muhammad Luthfi Muhammad Ramadhani Marfatah Muhammad, Zikri Mukarramah, Makkatul Mulyani, Susi Dwi Naga Chiputra Najuah, Najuah Nasution, Annio Indah Lestari Natasha Putri Bahari Nugraha, Erik Nugroho, Muchamad Aqil 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 Safitri, Yolanda Saidah, Fauziah Nur Salmi Mohd Isa Salsabila, Aura Qirani Salsabilah, Sarah Sarah Salsabilah Sari, Apri Lynia Setiawan, Audita Setiyanto Priyonggo Shaifull Anuar, Ahmad SHOLIHAH, AMINATUS Siti Nur Alfiyah Siti Nurrohmah Soeharjoto Soeharjoto Soeharjoto Soekapdjo Soeharjoto Soekapdjo Soeharjoto, Soeharjoto Sugeng Santoso Sugeng Santoso Suharman, Harry Sukarmi Sukarmi Sukarmi Sukarmi, Sukarmi Sukarno, Muhammad Harun Surender Mor Sutan Emir Hidayat Syarifuddin Mabe Parenreng Syed Lutful Kabir Chowdhury Tatik Mariyanti, Tatik Tengku Chandra Husnadi Tettet Fitijanti Tettet Fitrijanti Tettet Fitrijanti Tettet Fitrijanti Tettet Fitrijanti, Tettet Tia Fitriyani Timea Gal Tri Wahyono Tribudhi, Debble Aryani Ulfa Ulfa Volkhonova Mariya Igorevna Waluyo Widya Aryanti Widya Aryanti, Widya Wieta Chairunesia Wiwik Utami Wiwin Sukiati 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