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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi Indonesia Media Ekonomi dan Manajemen EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Kajian Akuntansi Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat Journal of Accounting Science Jurnal Ekonomi dan Bisnis Jurnal ASET (Akuntansi Riset) AFRE Accounting Financial Review JMM (Jurnal Masyarakat Mandiri) Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi Owner : Riset dan Jurnal Akuntansi Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Competitive Jurnal Akuntansi dan Keuangan Jurnal Bisnis dan Akuntansi Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Jurnal Ilmiah Akuntansi dan Finansial Indonesia Al-Masharif: Jurnal Ilmu Ekonomi dan Keislaman FINANCIAL : JURNAL AKUNTANSI Jurnal Dinamika UMT BALANCE: Economic, Business, Management and Accounting Journal Balance Vocation Accounting Journal Jurnal Akuntansi Bisnis Al-Kharaj: Journal of Islamic Economic and Business Jurnal Riset Akuntansi Politala Jurnal Riset Akuntansi Kontemporer Jurnal Akuntansi dan Manajemen JURNAL RISET AKUNTANSI TIRTAYASA Jurnal Buana Akuntansi JBMR: Journal of Business and Management Review JES (Jurnal Ekonomi Syariah Journal of Sustainable Tourism and Entrepreneurship International Journal Of Science, Technology & Management (IJSTM) Quantitative Economics and Management Studies Multicience INTELEKTIVA Jurnal Akuntansi Bisnis Pelita Bangsa Daengku: Journal of Humanities and Social Sciences Innovation Dynamic Management Journal JCDD Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Jurnal Ilmiah Ilmu Manajemen (JUIIM) Jurnal Ekonomi, Bisnis dan Manajemen Jurnal Manajemen Bisnis Kewirausahaan Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Pemberdayaan Umat Jurnal Mutiara Ilmu Akuntansi Journal of Artificial Intelligence and Digital Business Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Mahasiswa Manajemen dan Akuntansi Jurnal Penelitian Ekonomi Manajemen dan Bisnis Jurnal Publikasi Ilmu Manajemen Jurnal Kendali Akuntansi Prosiding Simposium Nasional Multidisiplin (SinaMu) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Akuntansi: Jurnal Riset Ilmu Akuntansi Journal Economic Excellence Ibnu Sina Moneter : Jurnal Ekonomi dan Keuangan Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi Santri : Jurnal Ekonomi dan Keuangan Islam JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Jurnal Intelek Dan Cendikiawan Nusantara Ekonomi Keuangan Syariah dan Akuntansi Pajak Jurnal Intelek Insan Cendikia International Journal of Economics, Business and Innovation Research Jurnal Mahasiswa: Jurnal Ilmiah Penalaran dan Penelitian Mahasiswa Prosiding Seminar Nasional Ilmu Sosial dan Teknologi (SNISTEK) Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Jurnal Akuntansi Proceedings of International Conference on Islamic Economic Finance and Social Finance Balance : Jurnal Akuntansi dan Bisnis Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis Jurnal Kendali Akuntansi MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Jurnal Akuntan Publik Optimal: Jurnal Ekonomi dan Manajemen AI, Innovation, and Resilience for the Environment Journal

Abbas, Dirvi Surya

Faculty Of Economic & Business, Universitas Muhammadiyah Tangerang, Tangerang City, Banten, Indonesia

Author-ID : 1021962

Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Nursing Physics Public Health Social Sciences Transportation Other

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PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, KOMITE AUDIT, DEWAN KOMISARIS, TERHADAP INTEGRITAS LAPORAN KEUANGAN Mairiza Selvia; Dirvi Surya Abbas; Hesty Ervianni Zulaecha; Sigit Budi Santoso
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 1 No. 3 (2022): September : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

The purpose of this study was to determine the effect of managerial ownership ,instutional ownership ,audit commitee,board of comiddioner on the itegrity of financial statments in companies in the basic and chemical industrysectors listed on the indonesia stock exchage(idx).The research period used was 3 years ,namely the 2018-221 period.The sampling technique used purposive samping technique.Bassed on the specified criteria,a sample of 20 companies was obtained from indoesian stock exchage website. The analytical method used is panel data regression analysis including the f test and t test processed using the eviews 9.0 program .The results show taht the board of comissioners has positve effect on the integrityof financial statements whereas ,managerial ownershp ,instutional ownership and the audit commitee have no effect on the integrity of financial statements. Keywords: , , , , .

Pengaruh Kepemilikan Manajerial, Leverage, Finansial Distress, Dan Ukuran Perusahaan Muhammad Fikri; Dirvi Surya Abbas; Hesty Ervianni Zulaecha; mas Kismanah
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 1 No. 3 (2022): September : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

This study aims to determine the effect of managerial ownership, leverage, financial distress, and company size on accounting conservatism in transportation sub-sector companies listed on the Indonesia Stock Exchange in 2017-2021. The population in this study are all companies belonging to the transportation sector in from 2017 to 2021. The total population of 25 companies using the purposive sampling method obtained 12 samples of companies that met the criteria, with a total of 60 data observations. This study used panel data regression analysis with the help of the eviews9 program. The results of the study concluded that managerial ownership had a significant negative effect on accounting conservatism with a significance value of 0.6398, leverage had a significant negative effect on accounting conservatism with a significance value of 0.3907, financial distress had a significant effect on conservatism with a significance value of 0.0000 and firm size negative effect on accounting conservatism with a significance value of 0.1420 .

PENGARUH PERTUMBUHAN PERUSAHAAN, LEVERANGE, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Riska Dwi Amelia; Dirvi Surya Abbas; Hesty Ervianni Zulaecha; Sigit Budi Santoso
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 1 No. 3 (2022): September : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

This research was conducted to determine the effect of company growth, leverage, profitability, and company size on company value in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018–2021 period. The study population was 39 manufacturing companies listed on the Indonesia Stock Exchange (IDX) with a study period of 4 years. The sample selection method is purposive sampling and there are 8 companies that match the sample criteria. The data analysis method uses panel data and ordinary least squares (OLS). The results of hypothesis testing show that partially Firm Growth has a negative and significant effect on firm value, Leverage has a negative and significant effect on firm value, Profitability has a negative and significant effect on firm value, and Company Size has a positive and significant effect on firm value. Simultaneously there is a significant influence of company growth, leverage, profitability, company size on firm value.

Effect of Tunneling Incentive, Bonus Mechanism, Debt Covenant and Independent Board of Commissioners Regarding Transfer Pricing Abbas, Dirvi Surya; Kismanah, Imas; Karmila, Dinar; Kunah, Kunah; Ulfiah, Ulfiah
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i1.18205

This study aims to ascertain the impact of the Independent Board of Commissioners, bonus system, debt covenant, and tunneling incentive on transfer pricing in consumer products companies listed on the Indonesia Stock Exchange (IDX). Five years, specifically the years 2016–2020, were employed for the research. All consumer goods companies registered the study's participants include those who traded on the Indonesia Stock Exchange (IDX) between 2016 and 2020. Purposive sampling was employed in the sampling procedure. Ten businesses were selected based on preset standards. secondary information from the website of the Indonesia Stock Exchange is the kind of data that was used. The analysis method used is panel data regression analysis. The findings demonstrated that the Independent Board of Commissioners, Bonus Mechanism, and Tunneling Incentive Debt Covenant has no impact on Transfer Pricing, although it does have an impact.

PENGARUH TAX MINIMIZATION DAN AUDIT TENURE TERHADAP TRANSFER PRICING DENGAN FIRM SIZE SEBAGAI VARIBEL PEMODERASI Ardiyanti, Anita; Dirvi Surya Abbas; Nur Amanah Yulianti; Adelia Zulfa Marshanda; Putri, Wulia Sabrina
Jurnal Riset Akuntansi Politala Vol 8 No 1 (2025): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v8i1.443

Penelitian ini dilakukan untuk mengetahui pengaruh tax minimization dan audit tenure terhadap transfer pricing dengan firm size sebagai variabel pemoderasi yang dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia Periode 2017-2021. Sampel yang digunakan dalam penelitian ini dipilih menggunakan metode purposive sampling berdasarkan beberapa kriteria yang sudah ditentukan dan menghasilkan 23 sampel perusahaan dengan 115 data observasi. Metode analisis data menggunakan analisis regresi data panel yang diuji menggunakan software Eviews 12. Metode pengujian hipotesis menggunakan tingkat signifikansi sebesar 5%. Hasil penelitian menunjukkan bahwa hanya variabel audit tenure yang terbukti berpengaruh negatif terhadap keputusan perusahaan dalam melakukan praktik transfer pricing, sedangkan variabel tax minimization tidak berpengaruh terhadap keputusan perusahaan dalam melakukan praktik transfer pricing. Firm size mampu menurunkan pengaruh audit tenure terhadap transfer pricing. Firm size tidak mampu memoderasi pengaruh tax minimization terhadap transfer pricing. Kata Kunci : Tax Minimization, Audit Tenure, Firm Size, Transfer Pricing

Corporate Social Responsibility: Hasil Review Bibliometrik dan agenda penelitian di masa datang Abbas, Dirvi Surya
JURNAL RISET AKUNTANSI TIRTAYASA Vol 9, No 2 (2024): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jratirtayasa.v9i2.28503

This study uses bibliographic analysis to create a comprehensive research mapping on corporate social responsibility disclosure. Based on the Google Scholar and Scopus indexes from 2014 to 2023, this study analyzes the number of citations, publication trends, author collaborations, trending titles, trending author keywords, trending summaries, and countries of publication on corporate social responsibility disclosure, investigating changes in key factors, and investigating changes in key factors. research developments, and future research. This study uses a bibliometric analysis method. The research sample used was 1,500 articles using the keyword "Corporate Social Responsibility Disclosure". The articles used were sourced from journals indexed by Google Scholar and Scopus in 2014-2023, with the help of Publish or Perish (PoP) software. This bibliometric analysis uses VOSviewer (VV). The most citations according to statistics were in 2015, with a total of 976 citations. Related to publication trends, the least number of papers was published in 2016, which was 100 papers. The term 'Corporate Social Responsibility' is the most widely used keyword in this article. Corporate Social Responsibility Articles. There are three countries that associate Corporate Social Responsibility Disclosure with this study: 1) China, 2) America, and 3) Europe. The co-occurrence network visualization explains the network or relationship from one term to another in research in the field of Corporate Social Responsibility Disclosure for the period 2014-2023. The overlay visual represents keywords that indicate the year of publication, while the density visualization indicates research on a topic that is still very broad to be studied. The findings of this study indicate that it is important to be able to recognize the approaches and theories behind the development of Corporate Social Responsibility Disclosure in order to be able to determine the gradual nature of the aspects involved in it. This article calls for greater engagement among academics and researchers of Corporate Social Responsibility Disclosure to more explicitly consider how their research can contribute to the understanding of Corporate Social Responsibility. The limitation of this study is that it only uses the observation years 2016-2023. Further researchers are expected to be able to add observation years. In addition, this study has not explored the application of the literature used; Therefore, further researchers should develop this literature review with the help of other applications, such as Bliblioshiny or R

Pengaruh Financial Distress dan Pergantian Manajemen Terhadap Auditor Switching Lutfiah Airlangga Putri; Dirvi Surya Abbas
Prosiding Vol 4 (2022): SNISTEK
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar

This research was aims to determine the effect of financial distress and management switching against auditor switching at mining companies listing on Indonesia stock exchange. Purposive sampling used for this research, there are 14 companies with 6 accounting period that meet the criteria in this study. The result simultaneously that financial distress and management switching have a positive effect on auditor switching. Financial distress have no significant effect on auditor switching and management switching have significant effect on auditor switching

Pengaruh Mekanisme Corporate Governance Dan Kualitas Audit Terhadap Integritas Laporan Keuangan Rhika Cahyaningtyas; Dirvi Surya Abbas
Prosiding Vol 4 (2022): SNISTEK
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar

This research the effect of corporate governance mechanisms and quality audit of the integrity of financial statements. The research population is 164 manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. Based on the purposive sampling method, 26 manufacturing companies that listed on the Indonesia Stock Exchange (IDX) in 2014-2018 as a sample research and a total sample of 130. The data were selected from the company's annual report and analysed using multiple linear regression. Integrity measurement financial statements using conservatism. The results of the study show that managerial ownership and institutional ownership have a positive effect to the integrity of financial statements. Independent commissioners, audit committees, and audit quality has no effect on the integrity of the financial statements

Pengaruh Beban Pajak Tangguhan Dan Perencanaan Pajak Terhadap Manajemen Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Ramdanu Nugroho; Dirvi Surya Abbas
Prosiding Vol 4 (2022): SNISTEK
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study aims to obtain empirical evidence about the tax burden and tax planning on earnings management in the financial statements of companies listed on the Indonesia Stock Exchange (IDX). The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2013-2015. The sample selection method used purposive sampling and obtained a sample of 32 companies. The data processing in this study uses panel data regression analysis using the Eviews 8 program. The results of this study show that deferred tax expense and tax planning have a positive effect on earnings management.

Analisis Pengaruh Ukuran Perusahaan Dan Opini Audit Terhadap Auditor Switching Pada Sektor Industri Nabilla Faradhillah; Dirvi Surya Abbas
Prosiding Vol 4 (2022): SNISTEK
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study aims to analyze how the influence of company size and audit opinion on auditor switching in the industrial sector on the Indonesia Stock Exchange in 2016-2020.This research is a quantitative descriptive research. The population in this study are industrial sector companies listed on the Indonesia Stock Exchange in 2016-2020, totaling 30 samples. The conclusion of this study is that partially the Company Size and Audit Opinion have an effect on Auditor Switching in industrial sector companies on the IDX.

Co-Authors Abda Abda Abduh Hafizh Rabbani Abdul Rauf Abdul Rauf Abdurrosyid Adelia Eka Resimasari Adelia Eka Resimasari Adelia Zulfa Marshanda Aditya Prayoga Adristi Eka Putri Ahmad Jayanih Ahmad Jayanih Ahmad Pebrian Ahmad Saefudin Ahmad Zaki Ahmad Zaki Ahmad Zaki Mubbarok Aisya Mauliadiana Aisyah Rahmawati Aisyah Rahmawati Alfia Nur Azizah Ali Kusuma Wardhana Alifah Fauzi Alimah Tamira Alvina Anggraini Alya Melsa Luna Amelia, Siti Nur Ananta Pasya Octaviani Andriani, Rosedian Anggi Aprilia Anggi Aprilia Anggi Wahyuni Nasution Anif Yanuar Anif Yanuar Y.I Anindya Ramadhani Anis Viona Anisa Anisa Anisa Fu’adiyah Anita Ardiyanti Anjar Prianti Annisa Isabela Aprilia Maharani Firdousy Aprilliani Tri Wiyanti Aprilliani Tri Wiyanti Ardiana Salsabila Putri Ardiyanti, Anita Arian Firmansyah Arnetta Valencia Qoys Arry Eksandy Asep Sutarman Asri Fitri Annisa Asri Fitri Annisa Atika Meliana Putri Ayu Arifiani Nurfajri Bagas saputra Baitika Ayu Lestari BASUKI Basuki Basuki , Basuki Basuki BASUKI BASUKI Beby Ratna Sari Bella Nadiyah Putri Bella, Raesita Budi Rohmansyah Cahya sinta sari Cahya sinta sari Carisa Dea Ananda Carissa Azka Pramatya Chaerul Anam Chantika Nurfitriani Chika Amanda Choirunnisa, Tarisa Adinda Cindi Furwati Citra Kharisma Putri Tias Daniel Rahandri Daniel Rahandri Daniel Rahandri Danty Aulia Rachmi Dela Yulia Dela Yulia Denna Aprilla Ardiyanti Denna Aprilla Ardiyanti Denna Aprilla Ardiyanti Desi Mardania Desi Rahmawati Devina Ika Dewi Aprianti Dewi Novita Sari Dewi Rachmania Dewi Rachmania Dewi Rachmania Dewi Rachmania DEWI RAHMAWATI Dewi Rahmawati Dewi, Siti Ratna Dina Fransiska Diva Septy Annisa Djenny Sasmita Djenny Sasmita Dwicahyani, Rizka Meri Dylana Pricillia Anatasya Efta Widiyah Eka Indah Trisnawati Eko Sudarmanto Elissa Putri Rosalia Elsa Audia Utami Elvina Sephia Hardiyanti Elvina Shepia Hardianti Elvira Oktaviani Endang Wahyuni Endang Wahyuni Eni Nuraeni Epekele Wisdom Ersa Amanda Maulida Faiz Dzikrullah Fani Apriliyani Fani Apriliyani Farah Fauziah Farah Fauziah Fauzia, Elsa Febrian Pamela Febry Valentina Fenny Setyawati Fina Septa Helennia Firda Khalimatussyadiyah Gadis Ayu Rizky Darmala Galuh Putri Maharani Geo Putri Hafira Isnain Hakim, Mohamad Zulman Hamdani . Hamdani Hamdani Hamdani Hamdani Hamdani Hamdani Hanifah Muzhaffirah HANIFAH NADA SAUSANTI Helmi Yazid Hesty Erviani Zulaccha Hesty Erviani Zulaecha Hesty Erviani Zulaecha Hesty Erviani Zulaecha Hesty Erviani Zulaecha Hesty Ervianni Zulaecha Hesty Ervianni Zulaecha Hidaya, Imam Hilda Nur Awaliah Husna Darra Sarra Hustna Dara Sarra Ibnu Fajar Saleh Ichwan Syahrul Gunawan Iin Alfhadillah Ika Ismatul Hawa Ilham Dermawan Rusmiati Imam Hidayat Imas Kismanah Imas Kismanah Imas Nurhafifah Imelda Dwi Apriliani Imelda Dwi Aprilliani Imma Maharani Fitriah Imma Maharani Fitriah Immawati, Siti Asriah Inayah, Lailatul Indalisti Indalisti Indra Gunawan Siregar Indriani Nour Fitriana Intan Fauziah Irdawati Irdawati Irfan Fadholi Putra Irfan Fadholi Putra Ismail Ismail ISMAIL SYAM Isnaeni Rizkita Putri Ivan Erlangga Iwan Setiadi Izdahara Afrina Januar Eky Pambudi Januar Eky Pambudi Januar Eky Pambudy January Eky Pambudi Jayanih, Ahmad Karmila, Dinar Kimsen Kimsen Kimsen Kimsen Kimsen kismanah, imas Kunah, Kunah Kurniawati, May Mulan Kusdianto, Kusdianto Lauw Tjun Tjun Lia Anggraini Lindeawati, Putri Lutfiah Airlangga Putri Luthfi Setyo Maharani Lutvia Istiqomah Magdalena, Crhista Mairiza Selvia Marisa Harahap mas Kismanah Maulana Abbas Maulana Yusuf Aji Wibowo Mega Fatimah Rosana Melin Fitryani Mellani Devita Putri Mellani Devita Putri Mia Novianti Miftha Aulia Rahma Mikrad mikrad Moh Khoirul Anam Mohamad Adrian Agus Pratama Mohamad Zulman Hakim Mohamad Zulman Hakim Mohamad Zulman Hakim Mohamad Zulman Hakim Mohamad Zulman Hakim Mohammad Zulman Hakim Mokhammad Ihsanuddin Mokhammad Ihsanuddin Mudi Susilo Muhamad Noval Aditia Muhamad Rafli Muhamad Rafly Herdiansyah Muhamad Sirojudin Muhammad Fallah Muhammad Farhan Muchtar Muhammad Farhan Muchtar muhammad fikri Muhammad Ikhlasul Muhammad Rifai Muhammad Rizky Ariyanto Muhammad Taqi MULYADI Mulyadi Mulyadi Mulyadi Mulyadi Mulyadi Mulyadi Mulyadi Mulyadi Mulyadi Mulyadi Mulyasari, Windu Munawar Muchlish Munawar Muchlish Murniadi, Murniadi Mutia Khalisah Nabilla Faradhillah Nabilla Qomaria Nadia Larasati Nadiah Adilah Nadiatul Fiqriyah Nadiatun Masleha Nanda Syifa Kamilah Naysya Indriamy Nela Dharmayanti Nindhy Sellyna Pratiwi Noorkartina Mohamad Nur Amanah Yulianti Nur Istianah Nur ‘Aini Qurrota A’yun Nur ‘Aini Qurrota A’yun Nurafifah Nurafifah Nuraini Nuraini Nurfitriani, Chantika Nurhuda, Hengki Nurmala Dewi Nurul Adibah Nurul Adibah Nurul Rahmawati Ogi Nur Saputra Pakpahan, Ramses Petty Aprilia Sari Pingkan Pramudita Putri Priadini, Dhesty Priyo Susilo Puput Patmawati Purba, Fany Dewi Irma Putri Marliana Nuril Azmi Putri, Jesika Putri, Wulia Sabrina Rahandri, Daniel RAHAYU ALPIANI Ramdanu Nugroho Rara Andini Ratih Khoirotun Nisa Reni Anggraeni Reni Anggraeni Renita Yulian Rhika Cahyaningtyas Riani , Alin Riesta Ayu Delia Riesta Ayu Delia Rijal Junaedi Rima Dwi Amanda Rino Wahyudi Riri Trinanda Risa Risyani Riska Dwi Amelia Riska Kartika Sari Riski Ulan Sari Riyana Eka Sapitri Riyana Eka Sapitri Rizki Amelia Rizki Bella Andhika Siregar Rohmansyah, Budi Roni Rustandi Rosdwiana Putri Dewi RR. Ella Evrita Hestiandari Rudi Zulfikar Rusmiati Rusmiati Rusmiati Rusmiati Ryan Davis Saad, Asni Sadenah Berlin Saleman Hardi Yahawi Salsabila Saifana Samino Hendrianto Samino Hendrianto Samino Hendriyanto Samino Hendriyanto SANI FATIKA Sarah Nurjanah Sari Yulyanti Sasa Suratman Saskia Imelda Savera Wulan Pratiwi Savira Yenita Sari Seleman Hardi Yahawi Seleman Hardi Yahawi Selmha Bella Arvhiari Selvy Aprilianti Septi Ludianah Septian Tri Putra Setiawan, Miyah Maulidah Shalsabila Herman Shalsabila Herman Shinta Aditia Putri Shufi Muhammad Mushab Mujaddidi sigit budi santoso Sigit Budi Santoso Silvia Anggraeni, Diva Silvia Athikasuri Siregar, Indra Gunawan Siregar, Indra Gunawan Siroj Tholibin Siti Fatimah Siti Fazriani Siti Fazriani Siti Munajah Siti Nurjanah Siti Nursiah Siti Rahmah Nuraini Siti Romdona Siti Salamah Siti Salamah Sonia Nadia Muslimah Sonia Nadia Muslimah Sri Wahyuni Sri Wahyuni Sriyanto Sriyanto Suparman Suparman Suparman Susilawati Susilawati Sustari Alamsyah Sustari Alamsyah Sutardji Sutardji Syifa Rustianti Nurhasanah Syukron Makmun, Syukron Tafkiyatul Cindy Aulia Taqi, Muhamad Tiara Devianti Tita Agustianingrum Triana Zuhrotun Aulia Triana Zuhrotun Aulia Tristianti Muzayana Tubagus Ismail Ubay Dillah Ulfiah, Ulfiah Umaroh, Ameliani Zeila Umi Masruroh Utami, Gayatri Utami, Salma Nur Viga Ardhinata Virania Aulia Wati Yarahmah Wati Yarahmah Wati Yaramah Watiyarrahmah Watiyarrahmah Wibowo, Maharani Nur Restu Widya Ayu Lestari Widya Cahyani Wibisono Winda Mulyani Winda Ningsih Winda Rosa Permatasari Wulida, Scherly Vigid Yani, Sari Putri Yaramah, Wati Yolanda Ernawanto Yuliani Fadillah Azzahra Yuniarti Yuniarti Yusniar, Vrisca Zachrasari Laksono Zakia, Siti Zanida Amelia Mahmud Zulfa Aryani Karimah

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