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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi JMM17: Jurnal Ilmu Ekonomi dan Manajemen Jurnal Akuntansi Multiparadigma MNJ (Malang Neurology Journal) Syntax Literate: Jurnal Ilmiah Indonesia Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan Jurnal Manajemen Kesehatan Yayasan RS.Dr. Soetomo Jurnal Pengabdian Masyarakat AbdiMas Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jesya (Jurnal Ekonomi dan Ekonomi Syariah) TESLA: Jurnal Teknik Elektro International Journal of Nursing and Health Services (IJNHS) JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Journal of Multidisciplinary Academic Jurnal Ecoment Global: Kajian Bisnis dan Manajemen BALANCE Jurnal Akuntansi dan Bisnis JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Jurnal Proaksi Jurnal Ekonomi Manajemen Sistem Informasi International Journal of Economics Development Research (IJEDR) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Science Midwifery RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Journal of Nursing and Public Health (JNPH) Journal of Management - Small and Medium Enterprises (SME's) Jurnal Health Sains Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Journal of Economics and Business UBS International Journal of Environmental, Sustainability, and Social Science Quantitative Economics and Management Studies Jurnal Ekonomi Efektif Journal La Sociale Jurnal Simki Economic International Journal of Social Service and Research Kontigensi: Jurnal Ilmiah Manajemen Bima Journal : Business, Management and Accounting Journal Jurnal Abdimas Kartika Wijayakusuma Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Jurnal Minfo Polgan (JMP) Akuntansi'45 Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Jurnal Locus Penelitian dan Pengabdian Jurnal Akuntansi dan Keuangan Jurnal Ekonomika Dan Bisnis Jurnal Manajemen Stratejik dan Simulasi Bisnis Formosa Journal of Science and Technology (FJST) Balance : Jurnal Akuntansi dan Manajemen MAHADAYA Jurnal Bahasa, Sastra, dan Budaya Journal of Social And Economics Research Jurnal Manajemen Bisnis Kewirausahaan Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Manajemen dan Teknologi Rekayasa Jurnal Sosial dan Sains Jurnal Indonesia Sosial Sains Journal of Artificial Intelligence and Digital Business Journal Research of Social Science, Economics, and Management Jurnal Pendidikan Indonesia (Japendi) Cerdika: Jurnal Ilmiah Indonesia Eduvest - Journal of Universal Studies Innovative: Journal Of Social Science Research Benefit : Journal of Bussiness, Economics, and Finance International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Enrichment: Journal of Multidisciplinary Research and Development Mutiara: Multidiciplinary Scientifict Journal Sinergi International Journal of Accounting and Taxation Midang IIJSE Vitamedica: Jurnal Rumpun Kesehatan Umum Jurnal Pengabdian Sosial Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam RESLAJ: Religion Education Social Laa Roiba Journal Toplama Jurnal Penelitian Pendidikan Indonesia Nozzle : Journal Mechanical Engineering Asian Journal of Social and Humanities ENDLESS : International Journal of Future Studies Accounting Analysis Journal journal of social and economic research Journal of Ekonomics, Finance, and Management Studies J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Yanuar Ramadhan
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Corporate governance, company size, and profitability: the role of corporate social responsibility as a moderator Rahmadiani, Ulfa Siti; Ramadhan, Yanuar
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 10, No 3 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020244124

Abstract

Profitability is a crucial factor that requires special attention. This is due to the need for a company to remain profitable in order to maintain its survival. This research aims to determine the influence of Corporate Governance and Company Size on Profitability with Corporate Social Responsibility as A Moderating Variable. This research method is a quantitative research method in the period 2018 to 2022 there are 15 companies listed on the IDX which are used as population. The sampling technique in this study used purposive sampling with the criteria that the company publishes annual reports every year and the company is listed on the IDX from 2018 to 2022. After selecting the sample, the population of 15 companies obtained the company data used, namely 14 companies and 70 data which will be processed with panel data regression with statistical software. The research results show that the audit committee, independent commissioner and company size have a positive and significant effect on company profitability, CSR is able to positively moderate the influence of independent commissioners on company profitability. and CSR is unable to moderate the influence of the audit committee and company size on company profitability.
IMPLEMENTATION CHALLENGES AND IMPACTS OF IFRS S1 AND IFRS S2 ON SUSTAINABILITY REPORTING QUALITY: A SYSTEMATIC REVIEW OF THE MINING INDUSTRY (2022-2024) Gilang Surya Pratama; Kornelia Serafina; Inviolata Dua Sareng; Yanuar Ramadhan
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 1 (2025): February
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i1.449

Abstract

The introduction of IFRS S1 and IFRS S2 represents a pivotal shift in sustainability reporting, especially in the mining sector. This study systematically reviews the challenges and impacts of these standards on reporting quality from 2022 to 2024. It highlights that larger mining companies have shown progress in aligning their reports with the new standards, whereas medium and smaller enterprises face barriers like resource constraints and technical limitations. The findings indicate improvements in governance and risk management, driven by the comprehensive disclosure requirements of the standards. However, significant gaps persist, particularly in quantitative metrics such as scope 3 emissions reporting. The implementation costs are substantial but are offset by enhanced market valuations and stakeholder trust for companies that comply effectively. To address these challenges, companies must adopt advanced technologies, strengthen their governance frameworks, and foster stakeholder collaboration. This study emphasizes the need for industry-specific implementation guidelines and capacity-building initiatives, particularly in emerging markets, to achieve widespread compliance and uniform reporting quality.
Otomotif Disaat Masa Pandemi Covid-19 Dengan Model Altman Z-Score Irvan Rizky Septian; Muhammad Zamzami; Saepul Ridwan; Fetiana Pristianti; Elisabet Anandaputri; Yanuar Ramadhan
AKUNTANSI 45 Vol. 5 No. 1 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i1.2478

Abstract

This study aims to ascertain the financial condition and anticipate bankruptcy of several automotive industry companies during the Covid-19 outbreak. PT Astra International Tbk, PT Indomobil Sukses Internasional Tbk, PT Gajah Tunggal Tbk, and PT Astra Otoparts Tbk became the population in this study. This study also describes the company's financial performance, analyzes financial ratios to distinguish healthy and unhealthy companies, and determines how the company's financial performance and health in 2020-2022. Primary data is the company's financial statements from 2020-2022. Secondary data are journals and articles that support this research. The research method is a quantitative method based on the formulas in the Altman Z-Score theory. The results showed that the financial condition of these companies was not always stable from year to year during the pandemic.
The Role of Digital Technology in Sustainability Accounting: Findings from Pharmaceutical Companies in Indonesia Laurent, Agnes Fanny; Wahono, Agung Tri; Ahmad, Ardian; Leasa, Merlisye; Zega, Yosua; Ramadhan, Yanuar
International Journal of Economics Development Research (IJEDR) Vol. 5 No. 5 (2024): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i4.6420

Abstract

This study aims to explore the role of digital technology in sustainability accounting practices in the pharmaceutical industry in Indonesia. The use of technologies such as big data, artificial intelligence (AI), blockchain, and the Internet of Things (IoT) has enabled pharmaceutical companies to improve operational efficiency and transparency of sustainability reporting. This study also identified challenges faced by pharmaceutical companies, such as regulatory uncertainty, technology implementation costs, and data security issues. This research uses a Systematic Literature Review (SLR) approach to collect and analyse evidence from relevant studies. The results show that digital technology can improve the accuracy of sustainability reporting, reduce environmental impacts, and increase public trust in pharmaceutical companies. The findings support the need for investment in digital technology as part of a long-term sustainability strategy in the pharmaceutical sector.
The Effect of E-Filling Implementation and Tax Sanctions Implementation on Individual Taxpayer Compliance with Digital Literacy As A Moderating Variable Suherman, Ruben; Ramadhan, Yanuar
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 1 (2025): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i1.4196

Abstract

This study aims to analyze the influence of E-Filing and tax sanctions on individual taxpayer compliance, with digital literacy as a moderating variable, at KPP Pratama Tigaraksa. The population consists of 5,412 taxpayers, with a sample size of 100 respondents. The research employs a quantitative approach, and data analysis is conducted using Smart PLS 4 software. The results indicate that E-Filing (X1) does not have a significant effect on taxpayer compliance (Y), with a p-value of 0.178 (greater than 0.05) and a t-statistic of 1.347 (less than the t-Table value of 1.984). The regression coefficient of -0.131 indicates that an increase in E-Filing is associated with a decrease in taxpayer compliance. Conversely, tax sanctions (X2) significantly influence taxpayer compliance, with a p-value of 0.005 (less than 0.05) and a t-statistic of 2.802 (greater than the t-Table value of 1.984). The regression coefficient of 0.243 suggests that stricter tax sanctions improve taxpayer compliance. Digital literacy (Z) was found to be a significant moderator in the relationship between E-Filing and taxpayer compliance, with a moderation coefficient of 0.264, a t-statistic of 2.539, and a p-value of 0.011. However, digital literacy does not significantly moderate the relationship between tax sanctions and taxpayer compliance, as indicated by a moderation coefficient of 0.076, a t-statistic of 0.817, and a p-value of 0.414. These findings highlight the importance of digital literacy in enhancing the effectiveness of E-Filing, while tax sanctions remain a dominant factor in driving individual taxpayer compliance at KPP Pratama Tigaraksa
Analisis Kondisi Keuangan dengan Menggunakan Metode Altman Z-Score pada Perusahaan Sub Sektor Transportasi Periode Tahun 2020 – 2022 Saprilido Jaya; Ichtiar Melia Cahyanti; Artana Diva Syabila; Bunga Ayu Anggia; Rima Octaviani Lubis; Yanuar Ramadhan
Journal of Economics and Business UBS Vol. 12 No. 4 (2023): Special Issue
Publisher : UniSadhuGuna Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v12i4.310

Abstract

Ruang lingkup penelitian ini adalah studi tentang analisis kondisi keuangan menggunakan Metode Altman Z-Score pada perusahaan sub sektor transportasi. Data yang digunakan pada penelitian ini berupa laporan keuangan perusahaan tersebut yang diperoleh dari Bursa Efek Indonesia sub sektor transportasi periode tahun 2020 hingga 2022. Penilaian kondisi keuangan ini menggunakan rumus modifikasi Z-Score, atau Model 3 dari Altman, lalu kemudian dilakukan pengklasifikasian 3 zonasi diskriminan, yaitu zona Financial distress, zona Grey, dan zona Aman. Tujuan penelitian ini adalah untuk menilai kondisi dan kinerja keuangan 5 perusahaan yang mewakili sub sektor transportasi. Berdasarkan hasil perhitungan analisis Altman Z-Score pada 5 perusahaan tersebut selama periode 2020-2022 penelitian menunjukkan bahwa 2 perusahaan mengalami Financial distress selama 3 tahun berturut-turut, 1 perusahaan berada pada zona Grey, 1 perusahaan berada pada zona Aman di 2 tahun terakhir, serta 1 perusahaan berada pada zona Aman selama periode 2020-2022.
The Effect of Capital Structure, Profitability, and Liquidity on Company Value with Company Size as A Moderation Variable Sella Oktavia; Yanuar Ramadhan
Jurnal Indonesia Sosial Sains Vol. 5 No. 03 (2024): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v5i03.1011

Abstract

This research aims to test whether the structure of capital, profitability, and liquidity affects the value of the company and whether by adding moderation variables the size of the company can strengthen or weaken independent variables against dependent variables.  It is known that the impact of the COVID-19 virus made some banks suffer losses, and others experienced a decrease in profits that lowered the value of the company, one of which is the banking sector. The population used in this study is financial industry companies, namely banking and components which amounted to 34 companies in the period 2020.  The analysis method used in this study uses a multiple linear regression method consisting of independent variables of capital structure, profitability, company size, and moderation variables namely company size, as well as dependent variables i.e. company values.  Based on the results of the F test it was obtained that all independent variables significantly affect dependent variables. Partially, the results that profitability variables have a significant effect on the value of the company, the size of the company strengthens the influence of profitability on the value of the company, and partially also obtained the result that the variables of capital structure, and liquidity do not significantly affect the value of the company, the size of the company weakens the influence of the capital structure, and liquidity on the value of the company. The purpose of the study is to identify and analyze the effect of three main factors, namely capital structure, profitability, and liquidity, on the value of the company.
Analisis Laporan Keuangan PT Unilever Indonesia TBK Tahun 2022-2024 Yanuar Ramadhan; Fuad Fajri; Gustina Wulandari; Septy Putri R; Teguh Susetiawan
Jurnal Pendidikan Indonesia Vol. 6 No. 5 (2025): Jurnal Pendidikan Indonesia
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/japendi.v6i5.7855

Abstract

Penelitian ini difokuskan untuk menganalisis kinerja keuangan PT Unilever Indonesia Tbk dan PT Nestle Indonesia dari tahun 2022-2024 dengan menggunakan metode analisis rasio likuiditas, solvabilitas, aktivitas, dan profitabilitas. Laporan keuangan tahunan Perusahaan, yang dapat diakses melalui website Perusahaan dan situs resmi Bursa Efek Indonesia (BEI), diproses menggunakan pendekatan kuantitatif yang menggunakan Teknik analisis deksriptif. Hasil analisis menunjukkan bahwa rasio likuiditas Perusahaan cenderung menurun, yang menunjukkan bahwa ada masalah untuk memenuhi kewajiban jangka pendek. Sebaliknya, rasio solvabilitas menunjukkan struktur modal Perusahaan yang relatif stabil meskipun Tingkat leverage yang tinggi, rasio aktivitas menunjukkan kinerja yang kuat dengan margin laba yang konsisten di atas rata-rata industri. Menurut penelitian ini, PT Nestle Indonesia Tbk memiliki kinerja keuangan yang kompetitif. Hasil ini dapat digunakan oleh manajemen Perusahaan dan investor saat mereka membuat Keputusan strategis.
Analisa Perbandingan Laporan Keuangan antara PT Aneka Tambang Indonesia, Tbk dengan PT Hartadinata Abadi, Tbk Periode 2022 – 2024 Bintaya Zahriati Khayah; Olivia Pricilla; Teresia Sri Aritha; Yanuar Ramadhan
Jurnal Pendidikan Indonesia Vol. 6 No. 6 (2025): Jurnal Pendidikan Indonesia
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/japendi.v6i6.8088

Abstract

Penelitian ini menyajikan analisis komparatif mendalam terhadap kinerja keuangan dua entitas publik terkemuka di Indonesia: PT Aneka Tambang Indonesia, Tbk (ANTM) dan PT Hartadinata Abadi, Tbk (HRTA). Dengan fokus pada periode fiskal 2022 hingga 2024, penelitian ini secara cermat memeriksa laporan keuangan tahunan kedua perusahaan untuk mengungkap tren, kekuatan, dan kelemahan relatif mereka. Pendekatan metodologis yang digunakan melibatkan perhitungan dan interpretasi serangkaian rasio keuangan kunci, dikategorikan ke dalam lima kelompok utama: rasio Likuiditas untuk menilai kemampuan pembayaran kewajiban jangka pendek; rasio Solvabilitas untuk mengukur stabilitas keuangan jangka panjang; rasio Profitabilitas untuk mengevaluasi efisiensi operasional dalam menghasilkan keuntungan; rasio Efektivitas untuk menilai seberapa baik perusahaan memanfaatkan asetnya; dan rasio Pasar untuk memberikan perspektif valuasi saham. Melalui perbandingan sistematis ini, penelitian ini bertujuan memberikan pemahaman yang lebih kaya dan nuansa tentang posisi keuangan masing-masing perusahaan, menawarkan panduan berharga bagi investor, analis keuangan, dan pemangku kepentingan lainnya dalam membuat keputusan investasi dan strategis yang terinformasi.
Pengaruh Tanggung Jawab Sosial Perusahaan dan Good Corporate Governance Terhadap Nilai Perusahaan dengan Profitabilitas Sebagai Variabel Moderasi Wijaya, Suryanto; Ramadhan, Yanuar
Community Engagement and Emergence Journal (CEEJ) Vol. 6 No. 2 (2025): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v6i2.8450

Abstract

Nilai perusahaan merupakan hal yang penting dalam menentukan perusahaan tersebut baik atau kurang baik serta dapat menjelaskan bagaimana kinerja perusahaan tersebut dan dan dapat menggambarkan bagaimana potensi perusahaan tersebut dalam berkembang. Nilai perusahaan yang tinggi meningkatkan kepercayaan pasar, yang dapat membantu dalam menarik pelanggan, mitra bisnis, dan karyawan berkualitas. Tujuan penelitian ini adalah untuk mengetahui pengaruh Good corporate governance dan CSR pada perusahaan perbankan terhadap nilai perusahaan serta profitabilitas dapat memoderasi hubungan antara goood corporate governance dan CSR terhadap nilai perusahaan. Penelitian ini memiliki sampe 17 perusahaan perbankkan populasinya dengan 14 sampel perusahaan yang digunakan. Dari temuan-temuan yang ada dipenelitian ini dapat disimpulkan bahwa CSR memiliki pengaruh positif pada nilai perusahaan. GCG memiliki pengaruh positif terhadap nilai perusahaan serta variabel profitabilitas tidak dapat memoderasi pengaruh CSR terhadap nilai perusahaan dan pengaruh GCG terhadap nilai perusahaan.
Co-Authors A.F., Safiani A.S., Barlia Achmad Chusanudin Achmad Chusanudin Achmad Rifai ACHMAD RIFAI Adiba, Rizqi Hasna Afiffah, Junita Nur Agnes Fiyonita Hatuopar Agnes Marcelina Ahmad, Ardian Ainaya Nurulin Nafaril Alamsyah, Naditha Ersa Auryn Alfiatur Rizki Alifia Nur Haristi Aliya Dimarizkya Andika, Dade Andika, Dede Apriliani, Syella Aqila Hanna Latifa Ar Rasit Arethusa, Dicky Andreas Arifin, M Rais Arihta Hosiana, Felicia Arisliani, Juwita Dwi Maulidia Aritha, Teresia Sri Aritonang, Ramona Ariza, Dani Arnanda, Rifky Arya Artana Diva Syabila Artib, Shadiqy Arzeta, Davina Astriani, Elsa Yolanda Atria Rikarni Atthariq, Muhammad Audy Laura Gladisya Aulia Ayu Hartini Aulia, Salsabila Tuhfatul Ayu Anggia, Bunga Azzahra, Salsabila Bagus Arshanjaya Bhuana Bakir Binsar Samuel Bintaya Zahriati Khayah Boyke Martin Budiani, Selsa Mahfuza Bunga Ayu Anggia Caecilia Austin Flacia T Cahayani, Wike Astrid Camelia, Madya Caprina, Tiffany Carlo, Ronald Caroline, Stefany Chika Tiara Pratiwi Chooky Novalino Cita Restuningsih Cut Eva Safitri Damayanti, Alia Sri Dani Ariza Daniel Daniel Daniel Satrio Prakoso Danuri, Heri Danut, Yohana Darmatika, Winingtias Daulay, Agung P. Davina Arzeta Devi Ramadhaningsih Devis Pranata Indra Dewi Inggriyani Dewi Kurniawati Dewi Siswanti Sulim Dian Wirdiansyah Diana, Wahyu Dita Hikmawaty Oktavia Ningrum Dita Purnama Sari Diva Syabila, Artana Djumiyati, Dewi Dwi Anggraeni Dwi Septiani Dwi Septiani Dwimelissa, Reisha Edi Hamdi Effendi Tjahjadi Elisabet Anandaputri Elsa Yolanda Astriani Endang Ruswanti Endang Ruswanti Erick Ferdiawan, Erick Erna Longa Erna SETIYAWATI Ernawati Ernawati Erry Yudhya Mulyani Erry Yudhya Mulyani Erwan Baharudin Fadillah Aditya Rahman Fahri Hananto Yasin Fajar, Estika Triwidya Fajri , Fuad Faqieh Akbar, Muhamnad Farhan Al Farid Faula Fardhotin R Fauzan, Alfian Kurnia Fauzi, Alamin Felicia Arihta Hosiana Felicia Nathania Felix Gunawan Fernandez, Azizah Fetiana Pristianti Firdaus, Yulitha Franki Slamet Franki Slamet Fresly Hutapea Fuad Fajri Gamila, Aulia Bilqis Gatot Apriantoro Gaus, Muh Gilang Surya Pratama Giovany, Kenny Gunawan, Wawan Iwan Gunawan, Yakub Gustina Wulandari Hana Angelina Harahap, Hanna Meyrani Hariyantob, Bryan Michael Haryanto Jarot Haryanto Prakasa, Agris Hendra Kusuma, Helmy Hendrani, Ai Henry Arianto Heriyanti Heriyanti, Heriyanti Herman Prasetyo Heryanto Candra Hilda Amalia Hilmy, Mohammad Reza Hutabarat, Alexander Romulo Ichtiar Melia Cahyanti Idrus Jus’at Ika Ismiyar Indah Permatasari, Lydia Inviolata Dua Sareng Ira Aprilia Irdan Irianto, Hengky Prabowo Irma Nurfauzia Irvan Rizky Septian Iryanto, Nadya Adella Isnaeni, Wirdatul Jarot, Haryanto Jatis Mara Jatmika Jatis Mara Jatmika Jaya, Saprilido Joko Isworo Josephin Cornellius Junita Nur Afiffah Jusat, Idrus K., Yosefin K.M., Novera Kaltsum, Intana Mayadah Kamal, Muhammad Ilham Karimah, Armitha Lisanul Karimah, Intan Devi Karnando, Joni Kemas Dedy Kusdianto Khayah, Bintaya Zahriati Kornelia Serafina Kresencia Yolanda Andreas Kumala, Ratna Dewi Kurnia Hidayanti Kurnianingsih, Nia Kusnadi Deky Kusumapradja, Rokiah Laelani, Sofi Nur Eka April Laksono, Sherli Suci Langgeng Harum Islami Laura, Cindy Apriliany Laurent, Agnes Fanny Leasa, Merlisye Lenny Widiawati Lisbeth, Nency Lydia Indah Permatasari M Diarama Kurnia Putra M Safari, Jenjen M. Natsir Nugroho, M. Natsir M. Reza Hilmy Madjid, Suhirman Maharani, Novera K. Malika, Ghina Wafa Maria IZA Martin, Boyke Martina Gultom Mawarda, Mei Iftita Mayshandi, Justin Melia Cahyanti, Ichtiar Metyasari, Dewi Moch Fuad Fuad Mohamad Reza Hilmy Monica Chandra Monica Chandra Muallifah, Siti Muh Gaus Muhamad Ramdani Muhammad Atthariq Muhammad Hilmu Muhammad Natsir Nugroho Muhammad Rizaldy Muhammad Wahyu Ramzy Ramadhan Muhammad Zamzami Muharom, Ahmad Muhonis, Daniel Ananda Mukti, Chitra Munawaroh, Faridatul Nabila, Salwa Nadia, Ananta Arta Nadira Ardelia Putri Najwan Fauzi Haris Natsir Nugroho, Muhammad Nazruddin Safaat H Nazwa Hana Faradila Nelcie Mussa Nisrina Zulfa Khairani Nofierni, Nofierni Novita Rini Kumalasari Noviyanti ALAWIYAH Nur Haristi, Alifia Nurhaliza, Novia Dewi Siti Nurhasanah Dewi Nusa Bangsa, Ikrar Octaviani Lubis, Rima Oktavia, Sella Olivia Pricilla Ona Delang, Teresa Parlin, Kristina Pauru', Wilson Permatasari, Gilang Permatasari, Wan Variani Perwiro, Erlangga Orlen Pribadi D, Yanuar Pricilla, Olivia Purwantoro, Aletha Kevina Putri Pusvita, Ratna Putra, Jusintri Putri Batenia Putri R, Septy Putri, Chesterita Putri, Mulia Rachmiaty Putri, Mutiara Ramadhona Qamar, Syam Sawal Rahmadiani, Ulfa Siti Ramadhani, Anisyah Ramadhani, Arina Ramadhaningsih, Devi Ramdani, Novi Afriyani Ramzy, Wahyu Ratna Dewi SARI RATNA INDRAWATI Restuningsih, Cita Ridanti, Shalma Ridhovan, Andreanov Rima Octaviani Lubis Rio Bernando Sirait Rismayani, Maya Robby Benny Aryando Rodiah, Sinten Wanti Rosadi, Rizky Meydina Viersha Rosdiana Rosdiana Rosianwar, Ajeng Kusuma Rosita Indriani Roviuddin, Roviuddin Rudy Budiatmaja Rudy Budiatmaja S. Wolker Sihalolo Sabrina , Salya Widya Sabrina Najwa Octavia Saepul Ridwan Safitri, Balqis Yuliani Salsabila Azzahra Samuel, Binsar Sandrawati, Agnes Sandy Sandy Sandy Sandy Santoso Adi Susatyo Santy Wijaya Saprilido Jaya Saptaningsih, Agusdini Banun Saptari, Dhany Saputra Saputra Sarumaha, Lutgardis H. Y. Sefrilia Sandra Komala Sekar Setyoningrum Sella Oktavia Selviana Syukriati Septy Putri R Setiafanyson, Jenifer Sihalolo, S. Wolker Silvi Indah Julianingsih Sinaga, Emma Siswanti Sulim, Dewi Siti Sahara Stefany Caroline Stevu Denito, Steven Subagyo, Imam Suci Zahara Sudiyono Sudiyono Suhendro Suherman, Ruben Suith, Kevin Diaz Sulistiawati sulistiawati Sumiati Sumiati Sunardi, Adisty Aulia Kamarani Sunardi, Dadi Sunjaya, Robi Susanti Sugianto Susetiawan, Teguh Susilowati Ningsih Suwongso, Imanuel Swandana, Yanuar Ajie Syalsha Aisya Fasha Syam S. Qamar Syukriati, Selviana Talaohu, Alma P. 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