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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 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 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 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 Kendali Akuntansi MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Jurnal Akuntan Publik
Abbas, Dirvi Surya
Faculty Of Economic & Business, Universitas Muhammadiyah Tangerang, Tangerang City, Banten, Indonesia
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 Investment Opportunity Set, Political Connection dan Gender Diversity terhadap Kualitas Laba dengan Moderasi Kepemilikan Institusional Lestari, Widya Ayu; Abbas, Dirvi Surya; Hidayat, Imam
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 3 (2025): Research Articles July 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i3.2725

Abstract

This study aims to determine the effect of investment opportunity set, political connection and gender diversity on earnings quality with moderating variables of institutional ownership in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The research period used is 5 years, namely the 2020-2024 period. The population of this study includes all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2024 This research uses Eviews version 12. Sampling using purposive sampling technique using criteria to retrieve data. The results showed that: 1). Investment opportunity set has no effect on earnings quality; 2). Political connection has no effect on earnings quality; 3). Gender diversity has a significant negative effect on earnings quality; 4) Institutional ownership cannot strengthen or weaken the investment opportunity set and political connection on earnings quality; 5) Institutional ownership can weaken gender diversity on earnings quality.
Pengaruh Corporate Social Responsibility (CSR), Green Accounting, Keragaman Gender, dan Keragaman Usia Terhadap Kinerja Keuangan Khalimatussyadiyah, Firda; Dirvi Surya Abbas; Imam Hidayat
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 3 (2025): Research Articles July 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i3.2742

Abstract

This study examines the relationship between Corporate Social Responsibility (CSR), Green Accounting, Gender diversity of the Board of Directors, and diversity of the board of directors' age on financial performance. Using purposive sampling, 220 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2019-2023 were selected as research samples based on the availability of annual and reports. This study uses data panel regression analysis to test the relationship between variables and uses the Eviews 12 test to test the effect of financial performance between independent and dependent variables. The results of the study indicate that Corporate Social Responsibility (CSR) has a positive effect on financial performance. Green Accounting has a positive effect on financial performance. The board of directors' gender diversity has no effect on financial performance. The board of directors' age diversity has a positive and insignificant effect on financial performance. This study still has limitations in the independent variables used, only a few variables, so that in further research it is better to add other independent variables that have not been used in this study so that the results of further research get better research results.
Pengaruh Kepemilikan Manajerial, Corporate Social Responsibility, Capital Intensity, dan Ceo Overconfidence Terhadap Agresivitas Pajak Widiyah, Efta; Abbas, Dirvi Surya; Hidayat, Imam
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 3 (2025): Research Articles July 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i3.2747

Abstract

Tax aggressiveness refers to actions and strategies taken by individuals or companies to reduce or avoid tax obligations that should be paid. The emergence of tax aggressiveness efforts is because companies assume that taxes are a burden that can reduce net profit. This study aims to determine the effect of managerial ownership, corporate social responsibility, capital intensity and ceo overconfidence on tax aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The documentation technique used in this study is a search for financial report data from manufacturing companies listed on the Indonesia Stock Exchange accessed through the idx website. The analysis method used in this study is panel data regression analysis. The sampling technique uses the Purposive Sampling technique. Based on the predetermined criteria, 17 companies were obtained. These findings indicate that only half of the independent variables are proven to statistically influence tax aggressiveness, thus emphasizing the importance of the role of ownership structure and CSR strategy in corporate tax practices, while capital intensity factors and CEO character have not been proven to be the main determinants in this context. The results of the study show that managerial ownership and corporate social responsibility have a significant effect on tax aggressiveness, while capital intensity and CEO overconfidence do not show a significant effect on Tax Aggressiveness.
PENGARUH PROFITABILITAS, TUNNELING INCENTIVE, MEKANISME BONUS, DAN INTANGIBLE ASET TERHADAP TRANSFER PRICING DENGAN TAX MINIMIZATION SEBAGAI VARIABEL MODERASI Yaramah, Wati; Abbas, Dirvi Surya; Wibowo, Maharani Nur Restu; Setiawan, Miyah Maulidah; Lindeawati, Putri
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.v8i1.446

Abstract

The purpose of this study is to determine the effect of profitability, tunneling incentives, bonus mechanisms, and intangible assets on transfer pricing with taxnminimization as a moderating variable in Consumer Non-Cyclicals sub-sectormcompanies listed on the Indonesia Stock Exchange (IDX). The research time periodnused was 5 years, namely the period 2018 – 2022. The sampling technique used purposive sampling technique. Based on predetermined criteria obtained 9 companies. The type of data used is secondary data obtained from the IndonesianStock Exchange website. The analytical method used is panel data regression analysis. The results of the study show that the bonus and intangible asset mechanisms have an effect on transfer pricing. Tax minimization is able to moderate the effect of inventive tunneling on transfer pricing, but cannot moderate the effect of profitability, bonus mechanisms, and intangible assets. Profitability, bonus mechanisms and intangible assets together have an influence on transfer pricing.
PENGARUH KEPEMILIKAN SAHAM ASING, FINANCIAL DISTRESS, DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK DENGAN TEKANAN KEUANGAN SEBAGAI VARIABEL MODERASI Abbas, Dirvi Surya; Dewi, Siti Ratna; Fauzia, Elsa; Wulida, Scherly Vigid; Utami, Gayatri
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 8 No. 2 (2025): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jamekis.v8i2.7660

Abstract

This study aims to determine the effect of foreign share ownership, financial distress, and sales growth variables on tax avoidance with financial pressure as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The research method used is quantitative with a purposive sampling approach, where 68 companies were sampled. The data used is secondary data taken from the company's financial statements and annual reports. The statistical tests used in this study are normality test analysis, multicollinearity, heteroscedasticity test, autocorrelation test, multiple linear regression test, coefficient of determination test, f test, and t test. The results of this study show that the results of the t and f tests show that: (1) foreign share ownership does not have a positive effect on tax avoidance (2) financial distress has a positive effect on tax avoidance (3) sales growth has a positive effect on tax avoidance (4) financial pressure moderates the effect of foreign share ownership on tax avoidance (5) financial pressure moderates the effect of financial distress on tax avoidance (6) financial pressure moderates the effect of sales growth on tax avoidance
PENGARUH PERSENTASI LABA, BOOK TAX DIFFERENCE, INVESTMENT OPPORTUNITY SET DAN STRUKTUR MODAL TERHADAP EARNING RESPONSE COEFFICIENT DENGAN KONSEVATISME AKUNTANSI SEBAGAI MODERASI Abbas, Dirvi Surya; Hakim, Mohamad Zulman; Utami, Salma Nur; Zakia, Siti; Yani, Sari Putri
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 8 No. 2 (2025): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jamekis.v8i2.7664

Abstract

This study is to determine the effect of Earnings Persistence, Book Tax Difference, Investment Opportunity Set and Capital Structure on Earnings Response Coefficient and Accounting Conservatism as a moderating variable. This study uses a quantitative approach, the research sample amounted to 13 companies. The sampling technique used is purposive sampling. The results of hypothesis research simultaneously show that the Earnings Persistence and Investment Opportunity Set variables have a significant effect on the Earnings Response Coefficient (ERC). Partial hypothesis research results Earnings Persistence and Investment Opportunity Set have a positive and significant effect on Earnings Response Coefficient. While Book Tax Difference and Capital Structure have no significant effect on Earnings Response Coefficient. Accounting Conservatism moderates Earnings Persistence and Investment Opportunity Set on Earnings Response Coefficient while Accounting Conservatism cannot moderate the effect of Book Tax Difference and Capital Structure on Earnings Response Coefficient
Pengaruh Fee Audit, Audit Tenure, dan Rotasi Audit terhadap Audit Report Lag: Implikasi bagi Efisiensi Audit dan Ketepatan Waktu Laporan Pakpahan, Ramses; Abbas, Dirvi Surya
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 8 No. 2 (2025): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jamekis.v8i2.7809

Abstract

This study examines the influence of Audit Fee, Audit Tenure, and Audit Rotation on Audit Report Lag, focusing on manufacturing companies in the property and real estate sector listed on the Indonesia Stock Exchange during the 2017–2021 period. The research is motivated by the importance of timely financial reporting, which significantly impacts stakeholders' decision-making processes. However, prolonged Audit Report Lag remains a challenge, and limited studies have addressed its relationship with these audit variables, creating a gap in the literature. This study employs panel data regression analysis on data from 33 companies over the five-year period, resulting in 165 observations. Secondary data were obtained from audited financial statements and corporate disclosures. The findings reveal that Audit Fee and Audit Tenure have a significant negative effect on Audit Report Lag, indicating that higher fees and longer auditor-client relationships can expedite reporting. Conversely, Audit Rotation shows a positive relationship with Audit Report Lag, suggesting that auditor changes may delay reporting. These findings provide valuable insights for regulators, auditors, and companies to enhance the efficiency and timeliness of audits
THE MEDIATING ROLE OF AUDIT QUALITY IN THE RELATIONSHIP BETWEEN NON-FINANCIAL FACTORS OF AUDIT FEES Hidayat, Imam; Abbas, Dirvi; Hamdani, Hamdani; Saad, Asni
JRAK Vol 16 No 2 (2024): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v16i2.14308

Abstract

The Sun Nusantara Prima (SNP) designed incorrect receivables by generating fictitious sales with Columbia client data. It was unfortunate that Deloitte, the auditor, was unable to report the detection of a fraudulent scheme in SNP's financial statements. The research aims at investigating the influence of firm complexity, size, and independent commissioners on audit fees. The research's population consisted of manufacturing companies that were listed on the BEI. The complexity of the firm and Audit quality influenced the audit fee. Company size and The Independent Commissioner had no significant effect on audit fees. Furthermore, the Company's Complexity affected audit costs with audit quality as a mediating variable. These findings were inconsistent with the agency's theory, where lack of independent commissioner supervision suppressed management intervention against auditors so that sometimes they were given information that was not relevant and reliable. Therefore, public accountants made mistakes in making their opinions.
THE INFLUENCE OF COMPANY SIZE, INSTITUTIONAL OWNERSHIP, MEDIA EXPOSURE, MANAGERIAL OWNERSHIP AND CASH HOLDING ON INCOME Dirvi Surya Abbas; Kimsen; Indriani Nour Fitriana; Siti Rahmah Nuraini; Romdona, Siti
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 21 No 1 (2025): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v21i1.976

Abstract

The Purpose Of This Study Is To Determine The Effect Of Company Size, Institutional Ownership, Media Exposure, Managerial Ownership, Cash On Income Smoothing. This Study Uses A Quantitative Approach, Panel Data Regression Analysis. The Study Sample Consists Of 175 Non-Cyclical Consumer Sector Companies With The Purposive Sampling Method. Research Results Show That Company Size And Institutional Ownership Have A Negative Impact On Income Smoothing Because High Company Size And Institutional Ownership Will Avoid Fluctuative Income Changes For Investors Who Will Liquid Their Shares, Media Exposure Has A Positive Impact On Income Smoothing Because High Media Exposure Can Reduce The Company's Income Smoothing, Managerial Ownership And Cash Holding Have No Influence On Income Smoothing Because It Can Experience Long-Term Losses While Cash Is Only Functional So It Does Not Can Be Used In Income Smoothing
Pengaruh Leverage, Ukuran Perusahaan, dan Profitabilitas terhadap Biaya audit Abbas, Dirvi Surya; Rauf, Abdul; Makmun, Syukron; Nurhuda, Hengki
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 17 No. 2 (2022)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v17i2.12959

Abstract

The purpose of this study was to examine the effect of leverage, firm size and profitability on audit fee. The population in this study consisted of coal sub-sector mining companies listed on the Indonesia Stock Exchange in 2015-2019. A sample of 8 companies used in this study was determined by the purposive sampling method. The data used is secondary data. Data analysis was carried out with descriptive statistics using panel data regression analysis techniques. The empirical results of this study indicate that Firm Size has a positive effect to audit fee, while profitability and leverage does not have significant effect to the Audit Fee
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