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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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (756.286 KB) | DOI: 10.30640/digital.v1i3.429

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (860.383 KB) | DOI: 10.30640/digital.v1i3.430

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1081.081 KB) | DOI: 10.30640/digital.v1i3.432

Abstract

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

Abstract

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 TUNNELING INCENTIVE, MEKANISME BONUS, BEBAN PAJAK DAN LAVERAGE TERHADAP KEPUTUSAN PERUSAHAAN MELAKUKAN TRANSFER PRICING Hafira Isnain; Dirvi Surya Abbas; Hamdani, Hamdani; Budi Rohmansyah
Akuntansi Vol. 1 No. 4 (2022): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v1i4.110

Abstract

The development of the business world is currently a trigger for the growth of multinational companies whose operational scope is not only centered on one country, but in several countries. One of the problems faced by multinational companies is the difference in tax rates between countries. The development of the business world is currently a trigger for the growth of multinational companies whose operational scope is not only centered on one country, but in several countries. One of the problems faced by multinational companies is the difference in tax rates between countries. The population of this study includes all manufacturing companies of the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The sampling technique uses the Purposive Sampling technique. Based on the criteria that have been established and obtained by 8 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis. The results showed that tunneling incentives have no effect, bonus mechanisms have a positive effect, tax burdens do not affect the company's decision to transfer pricing and tunneling incentives,Bonus mechanisms and tax burdens simultaneously have a significant effect on the company's decision to make transfer pricing. Meanwhile, the partial bonus mechanism has a significant effect on the company's decision to transfer pricing.
PENGARUH PROFITABILITAS, KOMISARIS INDEPENDEN, CAPITAL INTENSITY DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK Izdahara Afrina; Dirvi Surya Abbas; Imam Hidayat; Ahmad Zaki Mubbarok
Akuntansi Vol. 1 No. 4 (2022): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v1i4.112

Abstract

Tax aggressiveness is an action that aims to reduce profits taxable through tax planning using either inclusive or does not include tax evasion. Company strategythat is not in line with expectations society and this tax aggressiveness act is detrimental to the government because the government cannot optimize tax revenue. The population of this study includes all manufacturing companies in the pharmaceutical sub- sector listed on the Indonesia Stock Exchange (IDX) for the 2016-2021 period. The sampling technique used purposive sampling technique. Based on the predetermined criteria obtained 8 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis. The results show that: (1) profitability has no effect on tax aggressiveness, (2) independent commissioners have no effect on tax aggressiveness (3) capital intensity has a positive effect on tax aggressiveness (4) leverage have no effect on tax aggressiveness.
Pengaruh Eco-control, Ukuran Perusahaan, dan Environmental Performance Terhadap Pengungkapan Corporate Social Responsibility (Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia periode 2016-2021) Lutvia Istiqomah; Dirvi Surya Abbas; Imam Hidayat; Sigit Budi Santoso
Akuntansi Vol. 1 No. 4 (2022): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v1i4.113

Abstract

very company has an obligation to be responsibility for the environment as a form of social care. But in reality, currently many companies in carrying out their activities are not in accordance with the guidelines for corporate social responsibility. Therefore, through environmental control efforts, the size of the company’s total assets, and good environmental performance, it is hoped that the company will be able to increase the tangible form of its obligations from the impact of ongoing operations. This study aims to examine and analyze the effect of eco-control, company size, and environmental performance on the disclosure of corporate social responsibility.The research method uses explanatory research, data collection techniques use secondary data obtained from the annual report. The research sample consisted of 22 manufacturing companies in the food and beverage sub-sector for the 2016-2021 period, the sampling method used was purposive sampling. The results show that eco-control has a positive effect on the disclosure of corporate social responsibility, the size of the company has a negative effect on the disclosure of corporate social responsibility, and environmental performance has a positive effect on the disclosure of corporate social resonsibility. This means that only the eco-control and environmental performance hypotheses are accepted. The ability of eco-control, company size, and environmental performance as independent variables can affect the disclosure of corporate social responsibility by 9.12% and the rest is explained by other factors outside the study.
Pengaruh Arus Kas Operasi, Tingkat Hutang, Ukuran Perusahaan, dan Volatilitas Penjualan Terhadap Persistensi Laba Melin Fitryani; Dirvi Surya Abbas; Imam Hidayat; Kimsen
Akuntansi Vol. 1 No. 4 (2022): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v1i4.114

Abstract

Users of financial statements need financial information from the company to analyze the financial performance of the company concerned. Financial ratios can be used as a tool to determine future profit growth. This study focuses on the usefulness of financial ratios to see future profit growth. The purpose of this study was to determine the growth of operating cash flows, debt levels, and company size on earnings persistence in basic and chemical industry subsidiary companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2021 period. The sampling technique used is the Pusposive Sampling technique. The total sample of this study was 14 samples. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. This research was processed using Eviews Version 9.0 software, using quantitative methods and using panel data analysis tools. The results showed that operating cash flow and Debt Asset Ratio (DAR) had an effect on earnings persistence. The sampling technique was 14 companies for the 2015-2021 research period. The tests used in this study were descriptive statistical analysis, panel data regression estimation, panel data regression model selection techniques, classical assumption tests, hypothesis testing, and multiple linear regression analysis.
PENGARUH FEE AUDIT, AUDIT TENURE, ROTASI AUDIT DAN UKURAN PERUSAHAAN TERHADAP KUALITAS AUDIT Muhamad Rafly Herdiansyah; Dirvi Surya Abbas; Imam Hidayat; Mohammad Zulman Hakim
Akuntansi Vol. 1 No. 4 (2022): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v1i4.116

Abstract

This research was conducted to test the effect of variables of Company Size, Fee Audit, AuditTenure, and Rotation audit on Audit Quality. The sample in this study amounted to 59 primaryconsumer sector companies listed on the Indonesia Stock Exchange for the period 2018-2020which were selected based on purposive sampling methods and also referred to the selectedcriteria. The sample data was obtained by 59 companies with a total sample of 177. The qualityof audits in the study was measured using a proxy of the size of a public accounting firm. Theanalysis technique used is logistic regression with a significance rate of 5%. The results showedthat (1) The Size of the Company had a significant positive effect on audit quality (2) Fee Audithad a significant effect on audit quality (3) audit tenure had no significant effect Positive toAudit Quality (4) Audit Rotation has no effect on Audit Quality.
Pengaruh Return On Asset, Sales Growth, Karakteristik Eksekutif dan Pofitabilitas Terhadap Tax Avoidance Muhammad Ikhlasul; Dirvi Surya Abbas; Hamdani, Hamdani; Samino Hendrianto
Akuntansi Vol. 1 No. 4 (2022): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v1i4.119

Abstract

ABSTRACT The purpose of this study was to determine the effect of Return On Assets, Sales Growth, Executive Characteristics and Profitalities on Tax Avoidance in consumer goods industry companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 7 years, namely the 2013-2021 period.The population of this study includes all consumer goods industry companies listed on the Indonesia Stock Exchange (IDX) for the 2013-2021 period. The sampling technique used purposive sampling technique. Based on the predetermined criteria obtained 7 years of the company. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis.The results show that return on assets has a positive effect on tax avoidance, sales growth and executive characteristics have a negative effect on tax avoidance together.
Co-Authors Abda Abda Abduh Hafizh Rabbani Abdul Rauf Abdul Rauf Abdurrosyid 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 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 Anam, Chaerul Andriani, Rosedian Anggi Aprilia Anggi Wahyuni Nasution Anif Yanuar Anif Yanuar Y.I Anis Viona Anisa Anisa Anisa Fu’adiyah Anita Ardiyanti Anjar Prianti Annisa Isabela Aprilia Maharani Firdousy Aprilliani Tri Wiyanti Aprilliani Tri Wiyanti Ardiyanti, Anita Arian Firmansyah Arian Firmansyah Arnetta Valencia Qoys Arry Eksandy 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 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 Desi Mardania Desi Rahmawati Devina Ika Dewi Aprianti DEWI NOVITA SARI Dewi Rachmania Dewi Rachmania Dewi Rachmania Dewi Rachmania DEWI RAHMAWATI Dewi, Siti Ratna Dina Fransiska Djenny Sasmita Djenny Sasmita Dwicahyani, Rizka Meri Dylana Pricillia Anatasya Dzikrullah, Faiz Efta Widiyah Elissa Putri Rosalia Elsa Audia Utami Elvina Sephia Hardiyanti Elvina Shepia Hardianti Elvira Oktaviani Endang Wahyuni Eni Nuraeni Epekele Wisdom Ersa Amanda Maulida Faiz Dzikrullah Fani Apriliyani Fani Apriliyani Farah Fauziah Fauzia, Elsa Febry Valentina Fenny Setyawati Fina Septa Helennia Gadis Ayu Rizky Darmala Geo Putri Hafira Isnain 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 Hidaya, Imam Hilda Nur Awaliah Husna Darra Sarra Hustna Dara Sarra Ibnu Fajar Saleh Ichwan Syahrul Gunawan Ihsanuddin, Mokhammad Iin Alfhadillah Ilham Dermawan Rusmiati Imam Hidayat Imas Kismanah Imas Kismanah Imas Nurhafifah Imelda Dwi Apriliani Imma Maharani Fitriah Immawati, Siti Asriah Inayah, Lailatul Indalisti Indalisti Indra Gunawan Siregar Indriani Nour Fitriana Intan Fauziah Irdawati Irdawati Irfan Fadholi Putra Ismail Ismail ISMAIL SYAM Isnaeni Rizkita Putri Iwan Setiadi Izdahara Afrina Izdahara Afrina Januar Eky Pambudi Januar Eky Pambudy January Eky Pambudi Jayanih, Ahmad Karmila, Dinar Khalimatussyadiyah, Firda Kimsen Kimsen Kimsen Kimsen kismanah, imas Kunah, Kunah Kurniawati, May Mulan Kusdianto, Kusdianto Lauw Tjun Tjun Lestari, Widya Ayu Lia Anggraini Lindeawati, Putri Lutfiah Airlangga Putri Luthfi Setyo Maharani Lutvia Istiqomah Lutvia Istiqomah Magdalena, Crhista Mairiza Selvia mas Kismanah Maulana Yusuf Aji Wibowo Mega Fatimah Rosana Melin Fitryani Melin Fitryani Mellani Devita Putri Mellani Devita Putri Mia Novianti 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 Mohammad Zulman Hakim Mokhammad Ihsanuddin Mudi Susilo Muhamad Noval Aditia Muhamad Rafli Muhamad Rafly Herdiansyah Muhamad Rafly Herdiansyah Muhamad Sirojudin Muhammad Fallah Muhammad Farhan Muchtar Muhammad Farhan Muchtar muhammad fikri Muhammad Ikhlasul Muhammad Ikhlasul Muhammad Rifai Muhammad Rizky Ariyanto Muhammad Taqi MULYADI Mulyadi Mulyadi Mulyadi Mulyadi Mulyadi Mulyadi Mulyadi Mulyadi Mulyadi Mulyadi Mulyasari, Windu Munawar Muchlish Murniadi, Murniadi Mutia Khalisah Nabilla Faradhillah Nabilla Qomaria Nadia Larasati Nadiah Adilah Nadiah Adilah Nadiatul Fiqriyah Nadiatun Masleha Nanda Syifa Kamilah Nela Dharmayanti Nindhy Sellyna Pratiwi Noorkartina Mohamad Nur Amanah Yulianti Nur Istianah Nur ‘Aini Qurrota A’yun Nurafifah Nurafifah Nuraini Nuraini Nurfitriani, Chantika Nurhuda, Hengki Nurmala Dewi Nurul Adibah Nurul Rahmawati Ogi Nur Saputra Pakpahan, Ramses Pambudi, Januar Eky Priadini, Dhesty Priyo Susilo Puput Patmawati Purba, Fany Dewi Irma Putri Marliana Nuril Azmi Putri, Ardiana Salsabila Putri, Jesika Putri, Wulia Sabrina Rahandri, Daniel RAHAYU ALPIANI Ramadhani, Anindya 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 Rino Wahyudi Riri Trinanda Risa Risyani Riska Dwi Amelia Riska Kartika Sari Riyana Eka Sapitri Riyana Eka Sapitri Rizki Amelia Rizki Bella Andhika Siregar Rohmansyah, Budi Romdona, Siti Roni Rustandi Rosdwiana Putri Dewi RR. Ella Evrita Hestiandari Rudi Zulfikar Rusmiati Rusmiati Saad, Asni Sadenah Berlin Saleman Hardi Yahawi Salsabila Saifana Samino Hendrianto Samino Hendrianto Samino Hendriyanto Samino Hendriyanto SANI FATIKA Sarah Nurjanah Sari Yulyanti Sari, Petty Aprilia Sari, Riski Ulan 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 Shinta Aditia Putri Shufi Muhammad Mushab Mujaddidi sigit budi santoso Sigit Budi Santoso Silvia Anggraeni, Diva Siregar, Indra Gunawan Siregar, Indra Gunawan Siroj Tholibin Siti Fatimah Siti Fazriani Siti Fazriani Siti Munajah Siti Nurjanah Siti Nursiah Siti Rahmah Nuraini Siti Salamah Siti Salamah Sonia Nadia Muslimah Sonia Nadia Muslimah Sri Wahyuni Sriyanto Sriyanto Sudarmanto, Eko Suparman Suparman Susilawati Susilawati 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 Yaramah Watiyarrahmah Watiyarrahmah Wibowo, Maharani Nur Restu Widiyah, Efta 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 Zakia, Siti Zanida Amelia Mahmud Zulfa Aryani Karimah