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Journal : Jurnal Akuntansi Pajak dan Manajemen

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ANALISIS SIKAP INDEPENDENSI, PROFESIONALISME, DAN PENGALAMAN KERJA INTERNAL AUDITOR TERHADAP EFEKTIVITAS STRUKTUR PENGENDALIAN INTERN PADA KSP DI KAB. PURWOREJO ,
Jurnal Akuntansi Pajak dan Manajemen (TAJAM) Vol 3 No 1 (2020): TAJAM : Jurnal Akuntansi Pajak dan Manajemen
Publisher : Politeknik Sawunggalih Aji

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Abstract

Credit Unions (KSP) is one of the cooperative according to Law Decree No. 25 of 1992 Article 16 of the cooperatives. In KSP there's supervisory board as an internal auditor. Internal auditors should have an attitude of independence, professionalism, and work experience who are able to influence the effectiveness of the internal control structure. This study uses primary data through a questionnaire conducted at KSP in Purworedjo. Determination of the samples was done by using simple random sampling. Questionnaires were distributed amounted to 40 copies but only 33 who responded, and of that number can be processed all. Data analysis techniques used hypothesis testing is multiple linear regression and correlation tests. The results of this study indicate that (a) the attitude of the independence of the internal auditor has a significance level of 0.004 is smaller than 0.05, which means a positive and significant influence on the effectiveness of the internal control structure (b) the professionalism of internal auditors has a significance level of 0.008 is smaller than 0.05, which means positive and significant impact on the effectiveness of the internal control structure (c) work experience internal auditor has a significance level of 0.000 is smaller than 0.05, which means a positive and significant influence on the effectiveness of the internal control structure (d) the correlation between the independence of the internal auditor's attitude to the effectiveness of the structure internal control was 0.716 which means that the relationship is positive in the direction (e) correlation between the professionalism of internal auditors with the effectiveness of the internal control structure of 0.759 means that the relationship is positive in the direction (f) the correlation between the internal auditor's work experience with the effectiveness of the internal control structure of 0.732 is positive means the relationship is unidirectional. Keywords: Attitudes Independence, Professionalism, Work Experience, Effectiveness of Internal Control Structure, KSP.
ANALISIS IMPLEMENTASI SAK- ETAP PASCA PENCABUTAN PSAK NO.27 PADA KPRI DI KABUPATEN PURWOREJO ,
Jurnal Akuntansi Pajak dan Manajemen (TAJAM) Vol 3 No 1 (2020): TAJAM : Jurnal Akuntansi Pajak dan Manajemen
Publisher : Politeknik Sawunggalih Aji

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Abstract

Indonesian Accounting Standard for Non-Publicly-Accountable Entities (IAS for SMEs) is a standard report writing for Small and Medium Interprise (SME) but publish general purpose financial statements for external users. IAS for SMEs effective applies force on 1 January 2011 after the issuance of the revocation ED PPSAK 8 FASB Statement No. 27. 2014 is the fourth year of the enactment of IAS for SMEs. So that the researcher intends to analyze the extent to which the implementation of IAS for SMEs after revocation FASB Statement No. 27, especially on KPRI in Purworejo. Not just the studied implementation but the extent to which the government socialization to introduce IAS for SMEs to the cooperative movement. The research method used in the study is a qualitative research method with purposive sampling technique obtained six KPRI as research samples. The technique of collecting data through observation, interviews and document study and tested the validity of the data by testing credibility and transferability. The results of the study by interviewing informants who have been determined and direct observation showed that KPRI in Kabupaten Purworedjo IAS for SMEs not use guidelines. They are still using the old guidelines of FASB Statement No. 27. Problem occurred because of government Purworejo not provide socialization IAS for SMEs whereas the cooperative movement in 2014 was the fourth year IAS for SMEs is effective, it should have a thorough use of IAS for SMEs on small and medium interprise as KPRI. Keywords: SAK ETAP, KPRI, Financial Accounting
IMPLEMENTASI SISTEM INFORMASI AKUNTANSI HARGA POKOK PESANAN PADA CV CITRA INDAH FURNITURE PITURUH PURWOREJO ,
Jurnal Akuntansi Pajak dan Manajemen (TAJAM) Vol 3 No 1 (2020): TAJAM : Jurnal Akuntansi Pajak dan Manajemen
Publisher : Politeknik Sawunggalih Aji

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Abstract

CV Citra Indah Furniture is a manufacturing company that produces furniture such as desks, chairs, cabinets, and others upon request. In the processing of raw materials into finished products are called the cost with the cost of production. Production costs are attached to the product will be taken into account in determining the cost of each product order. The calculation cost of the order is necessary to determine the selling price, accept or reject the order, monitoring the actual production costs, calculate the profit or loss orders, and determining the cost of inventories of finished products. In the operations, CV Citra Indah Furniture does not have any record in to bookkeeping so that there has been no order cost calculation which takes into account the elements of production costs inherent in each product order. This can make not valid to determining the selling price that the exact result in the profit or loss generated. To overcome this problem we need a system of order cost accounting information using Microsoft Excel 2007. System order cost accounting information on CV Citra Indah Furniture Pituruh using Microsoft Excel 2007 to discuss the allocation of manufacturing overhead costs and manufacturing overhead rate calculation, transaction journals, general ledger, a recapitulation of the actual factory overhead cost, order cost card, report the cost sales, and income statement. Applications using Microsoft Excel 2007 is more effective and easy to use to the books and the calculation of the order cost. Keywords: accounting information systems, order cost
IMPLEMENTASI SISTEM INFORMASI PERSEDIAAN BARANG DAGANG UD. CAHAYA ELEKTRONIK ,
Jurnal Akuntansi Pajak dan Manajemen (TAJAM) Vol 3 No 1 (2020): TAJAM : Jurnal Akuntansi Pajak dan Manajemen
Publisher : Politeknik Sawunggalih Aji

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Abstract

Computerized system is important in monitoring the sale and purchase transaction. If a computerized system is used, because with the computer there will be a detailed report data if the input data correctly, so there will be no mistake again. The problem also experienced by UD. Cahaya Elektronik that specializes in the sale. To overcome these problems, the authors designed a control system sales and purchases that have been computerized, where the system using Microsoft Access 2007 database for report generation and run on Microsoft Windows 7 operating system or a higher version of Windows. With this system, manually inputted data will be processed by the database management system better. With the computerized system, the UD. Cahaya Elektronik will gain some convenience gained from the system include minimizing the error in terms of inventory control. Systems also provide ease in viewing the merchandise inventory, printing sales invoices, card making supplies of goods, and report the inventory. Keywords: Implementation, Information Systems, Merchandise Inventory
ANALISIS KOMPARASI MODEL ALTMAN DAN MODEL SPRINGATE UNTUK MEMPREDIKSI FINANCIAL DISTRESS ,
Jurnal Akuntansi Pajak dan Manajemen (TAJAM) Vol 3 No 1 (2020): TAJAM : Jurnal Akuntansi Pajak dan Manajemen
Publisher : Politeknik Sawunggalih Aji

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Abstract

Analysis of the financial statements is very important for the company goes public to know the level of profitability (profit) and the level of risk or the soundness of a company. A public company listed on the Stock Exchange will be highly sensitive to external factors and may experience financial distress. The purpose of this study to analyze the differences in results between the 2 models of prediction models and the Altman Z-Score model of Springate on manufacturing companies listed in Indonesia Stock Exchange. This research is classified in comparative research. The analytical method used is a different test analysis using the Test Independent Sample T Test with a significance level of 0.05. The results of financial ratios Altman Z-Score models in 2013-2014 there were companies that remain in the position of bankruptcy are: IKAI, KRAS, AKKU, ESTI, HDTX, and KARW. Companies that remain in the Grey Area is BRPT and FPNI, while companies in 2013 are currently on Grey Area and then in 2014 in the position of bankruptcy is ADMG and RMBA. The results of financial ratios Springate in 2013-2014 models from almost all companies are in a state of bankruptcy is IKAI, KRAS, BRPT, AKKU, ADMG, ESTI, HDTX, KARW, and RMBA, only in 2014 there is a sample of companies that are in a healthy condition namely FPNI. Kata kunci: Financial Disress, Altman Z-Score, Springate.
ANALISIS PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KANTOR PELAYANAN PAJAK PRATAMA PURWOREJO ,
Jurnal Akuntansi Pajak dan Manajemen (TAJAM) Vol 4 No 1 (2021): TAJAM : Jurnal Akuntansi Pajak dan Manajemen
Publisher : Politeknik Sawunggalih Aji

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Abstract

Tax is the largest source of revenue in the state budget. From year to year the tax revenue to the state budget menigkat always be the largest and disbanding of other sectors. The number of taxpayers from year to year is also increasing. However, increasing the amount not offset by increased taxpayer compliance in the Notice of Annual report. Tersubut compliance issues become an obstacle in maximizing tax revenue. This study examines the level of compliance of individual taxpayers registered in KPP Pratama Purworejo using independent variable understanding of tax laws and tax penalties. The purpose of this study was to analyze the influence of understanding tax laws and sanctions against tax compliance individual taxpayers registered in KPP Pratama Purworejo. The population in this study is an individual taxpayer who is registered in the KPP Pratama Purworejo. Based on data from KPP Pratama Purworejo, until 2013 the number of individual taxpayers as many as 60 300 taxpayers. Not all taxpayers have become the object of this research because their numbers are very large and for time and cost efficiency. Therefore, sampling is done with a simple random sampling method. The number of samples is determined as many as 100 individual taxpayer on KPP Pratama Purworejo. Primary data collection method is using a questionnaire (questionnaire). The data analysis technique used in this study is multiple regression analysis techniques. According to analysis carried out it could be concluded that the variable understanding of tax laws and significant positive effect on the individual taxpayer compliance with the coefficient of 0.528, while the variable tax penalties do not affect compliance tehadap individual taxpayer with a coefficient of 0.000. Variable understanding of tax laws and tax penalties together positive and significant impact on the compliance of individual taxpayers with F count 79.604. Keywords: Compliance taxpayer, understanding tax laws and tax penalties.
ANALISIS VARIANS BIAYA PRODUKSI DENGAN PERHITUNGAN BIAYA STANDAR SEBAGAI PENGENDALIAN BIAYA PRODUKSI ,
Jurnal Akuntansi Pajak dan Manajemen (TAJAM) Vol 4 No 1 (2021): TAJAM : Jurnal Akuntansi Pajak dan Manajemen
Publisher : Politeknik Sawunggalih Aji

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Abstract

TB Jelamprang is a business that is engaged in trade and industry which produces bricks and paving. In the process the raw materials into finished products are costs incurred by a company called the cost of production. This factory in producing paving and bricks have applied standard fee, but between standard costs and actual costs that have been set have never been analyzed. So that the necessary analysis of the cost of production which can be used as a benchmark in production cost control. Production cost variance analysis using Microsoft Excel 2007 can help the company perform an analysis of the cost of production for calculating the cost of production standards. The method used is quantitative and qualitative. While data collection techniques in this final report by observation, interview and documentation. Analysis of variance with a production cost calculation standard cost system using the method of analysis of the difference (The One-Way Model) made produce standard production cost reports and report actual production costs. Variance analysis calculation of production costs by using this application can save time because the sheet one with the other sheet are connected so that data already filled in automatically. Keywords: Analysis variance, Production Costs, Standard Costs
ANALISA DU-PONT UNTUK MENINGKATKAN RETURN ON ASSETS (ROA) PT INDOFOOD CBP SUKSES MAKMUR Tbk ,
Jurnal Akuntansi Pajak dan Manajemen (TAJAM) Vol 4 No 1 (2021): TAJAM : Jurnal Akuntansi Pajak dan Manajemen
Publisher : Politeknik Sawunggalih Aji

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Abstract

PT Indofood CBP Sukses Makmur Tbk is one company in Indonesia which is engaged in food and beverages. One main goal is making a profit or profit as much as possible. Based on the information of net sales in 2012 and 2013 from the income statement Indofood CBP Sukses Makmur Tbk, generated net sales in 2013 increased compared to the previous year, but operating profit and profit for the year declined. This suggest that the increase in sales volume is not the only factor that can increase company profit in a period. There are various other factors that can affect. Du-pont analysis serves to calculate the Return On Assets (ROA) generated from each period and determine what factors that can affect the magnitude of the Return On Assets (ROA). Du-pont analysis to calculate Return On Assets (ROA) was applied and calculated using Microsoft Excel 2007 based accounts automatically terinputkan of Statements of Financial Position and Comprehensive Income. This analysis consists of seven calculations that include Return On Assets (ROA), Profit Margin, Net Operating Income, Total Expenses for Operations, Investment Turnover, Total Investment and Working Capital. As a result, it can be seen how the rate of return on assets (ROA) in 2011 to 2013 as well as the magnitude of each calculation in each period to be seen what factors increase or decrease from the previous period, so it can be used as a record for the company to then be increased or reduced in value to further increase the ROA in the future. Keywords : Du-pont Analysis, Return On Assets (ROA)
ANALISIS PENERAPAN SIKLUS AKUNTANSI PADA USAHA MIKRO KECIL DAN MENENGAH KABUPATEN PURWOREJO ,
Jurnal Akuntansi Pajak dan Manajemen (TAJAM) Vol 4 No 1 (2021): TAJAM : Jurnal Akuntansi Pajak dan Manajemen
Publisher : Politeknik Sawunggalih Aji

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Abstract

ABSTRACT Small and Medium Enterprises (SMEs ) is a small business units that could play a role and serve as a safety valve in both the supply of alternative productive business activities, alternative lending, and in terms of employment. Micro have an important role in economic development , because the intensity of labor is relatively higher and a smaller investment, so that micro-businesses are more flexible in the face and adapt to market changes . The problem often faced by the SMEs include product marketing, financial limitations, limited human resources, raw material shortages, limitations of the technology, to financial management. Financial management through the application of the accounting cycle is sometimes ignored by the SMEs. This study aims to determine the application of the accounting cycle is carried out at SMEs in Kabupaten Purworejo in generating financial reports . This study uses a survey method that takes a sample of the population using questionnaires. The survey was conducted in Kabupaten Purworejo, with as many as 100 respondents SMEs using descriptive analysis as a tool of analysis . This research resulted in a weighted score of 0.19 which refers to the Guttman scale these figures are in the low 0.00 to 0.25 no association or association ( weak association) which shows that the SMEs in Kabupaten Purworejo not applying the accounting cycle on the financial management of their business . Keywords : Accounting Cycle, SMEs
ANALISIS KOREKSI FISKAL ATAS LAPORAN KEUANGAN KOMERSIAL PADA CV. SRIDADI PURWOREJO TAHUN PAJAK 2013 ,
Jurnal Akuntansi Pajak dan Manajemen (TAJAM) Vol 4 No 1 (2021): TAJAM : Jurnal Akuntansi Pajak dan Manajemen
Publisher : Politeknik Sawunggalih Aji

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Abstract

SRIDADI adalah perusahaan yang bergerak dalam bidang distribusi pupuk. Sebagai PKP, maka CV. SRIDADI wajib melaksanakan pembukuan, termasuk menyampaikan PPN dalam setiap transaksi perdagangannya dan membuat laporan keuangan tahunan yang akandilampirkan dalamSPT PPh Badan. Dalam laporan keuangan menurut SAK dan akuntansi perpajakan tentu mengakibatkan perbedaan laba menurut akuntansi komersial dan menurut ketentuan perpajakan. Penyebab perbedaan kedua laporan keuangan tersebut sehingga untuk menentukan penghasilan kena pajak perlu dilakukan rekonsiliasi. Analisis koreksi fiskal atas laporan keuangan komersial memberikan gambaran perbeda an antara akuntansi komersial dan akuntansi perpajakan dengan dilakukan rekonsiliasi d an menghasilkan laporan keuangan fiskal. Terdapat koreksi positif pada rekening BBM solar, listrik, telepon, sumbangan HUT RI, dan rekreasi. Kata Kunci: Laporan Keuangan Komersial, Koreksi Fiskal
Co-Authors A. Bamban Yuuwono Abdul Aziz, Muh Adiba Naufal, Muhammad Afdhilla, Nisa Affandi, Moch afifah, hafni nur Afridayani, Afridayani Afriyani, Dita Agus Gunawan Agus Gunawan Agustiani Safitri, Charina Agustiawan Djoko Baruno Ahadia, Carissa Nur Ahmad Ashraf Amalius Aini, Putri Nur Aji Firmansyah Akbar, Muhammad Fathoni Al Gifari, Tubagus Akhmad Alean Kistiani Hegy Suryana Alexandra Hukom, Alexandra Alfa Narendra aman, mardi Amanda, Tia Ambarwati, Nada ANDAYANI ANDAYANI Andi Akhmad Faisal Andi Alifuddin Angga, Muhammad Anggoro, Azaroby Dwi ANGGRAENI, RITA Anggrelia Jayanti, Ni Putu Nita Anggy Giri Prawiyogi, Anggy Giri Anies, Muh Kasim anik, anik twiningsih Anizaputri, Rizky Sekarini Anniswati R., Isnaini Anugrah, Sultan Ridho Aprilia Ruby Wikarti Apriliani Rafika Dewi Aquis, Angelica Barquilla ARDIANSYAH ARDIANSYAH Ari Apriyansa Ari, Surya Arif Mahya Fanny Arif Widagdo Arif, Yudabbirul arif, yudbbirul Arifin, Harmina Armia Arristo Herbawono Asfia, Rizka Dwi Ashari, Dedy Asih Mardati, Hanum Hanifa Sukma Asrifah Ramly , Zakia Asrifah Ramly, Zakia Atika Indah Sari Aulia Nifa, Asya Ayu Trihardini AZ, Sutiono Azis, Waode Azfari Azizah, Oktavia Trian Azmi, Ahmad Rifqi Azzahra, Zaimah Fira Baihaqi, Ahmad Bambang Irawan /E21207042 Bangkit Wijaya, Barkah Baskara, Wahyu Padma Baskoro, Adji Berliana Fitri, Navandra Berliana, Dina Aprelia Dwi Biha, Mutasya bin Kamaruddin, Mohd Shahrul Bobby Hartono Cahyani, Adinda Cahyaningrum, Desti Christian Carwan Carwan Catur SK Chandra, Ardhieya Ayuregita Chindy Puspa Rinda Cholifah Tur Rosidah Christin Nur Aini Christoffel, Yuda Willem Cika Arini Pramesti Clarissa Elfira Amos Pah D Andayani, Retno Daffar, Pandy Affan Dahlia Permatasari, Dahlia Dani, Anika Rahma Darfial Guslan Dasril Aldo DAVID KURNIAWAN Dedi Setiawan Dela Pradana Sari Desak Putu Eka Pratiwi Desi Ariani Desi Ariani Devera, Renz Dragon Deviana Putri Ari Sandy Dewi, Salamiah Sari Dian Novitasari Dian Putri Kesumastuti Didin Supriadi Dimas Dina Mellita Djoko Baruno, Agustiawan Dumlao, Prince Mark Daes Dwi Haryanta Ega Rismana Eka Purwaningsih Eka Rahmawati Eko, La Elizabeth Elizabeth Elyana Elyana, Elyana Endah, Kiki Erian Fatria Eriska, Peny Erna Septiandini Ernawati Ernawati Erni Erni Estherlyn, Eunike EVIONORA, EVIONORA Fachrezi, Fahmy Fachrul Hidayat, Fachrul Hidayat Fadhillah, Lola Fairuz, Alfiyyah Nur Faizah, Nova Auliatul Fajriati, Nur Fajriyah, Fitri Nur Famularcano, John Lloyd Dumlao Faoz, Muhammad Farokhah, Innalatul fatimah Fatimah Fatma Yudianti, Oktavia Fauzi, Mohammed Suhaimi Mohamed Fauziah, Lely Fauzul Muna Fawaidzah, Icha Zulfiyatul Fazhira, Erra Ferianto Ferianto Fibrianto, Sutrisno Fifian Nafilah, Putri Fikri Fikri Firdatuz Zuhriyah Firdausi, Firosyan Noor Firmansyah Firmansyah Fitri Handayani Fitri Nur, Rosita Fitri Siti Sundari FITRIYAH, NUR Fitriyani, Devita Fransisca Maria F Fransiscus Tantono Putro, Sendy G, Giriati Gantari, Bilqis gipari, abdul Gumilar Mulya, Gumilar Gumilar, Maulana Ahmadi Gustiwa, Risang Abdurrahman Habriani, Habriani Hadi, Nestiyanto Hadi, Saptono Hakim Hakim Halizah, Alifian Nur Hammad, Jehad A.H Hamsia, Waode Handayani, Mita Sari handayani1, ayu Hanifah Nuryani Hanum, Alifah Harahap, Ida Marito Harlinda Syofyan Hartono, Bobby Hasianti, Grace Hasriani Hedy C. Indrani Helan, Yohanes G. Tuba Hera Erisa Herbawono, Arristo Herdiana, Dian Hermawan, Agus Herowati, Desi Indah Herwin -, Herwin HIDAYAH, MAZROATUL Hidayatullah, Gin Gin Farid Hijriyah, Siti Himawan HS husna, ainil Ihsan, Pramudana Iin Hayyu Findy Anggraini Ilham, Khairunnisa Urafa Nur Imam Faisal Hamzah Indah Sari, Atika Indra Irawan Sayuti, Sadip iqbal, muhamad wahyu Irawan, Ninon Oktaviani Irfanto, Ryobi Ita Ainun Jariyah Izzatul Millah, Annida Jailani, M.Syahran Jajuk Herawati Janggur, Oktavianus Ja’far Amiruddin Joko Srimoko, Gandung Jonathan, Miguel Angelo Juan Rizky Mannuel Ledoh juliana putri Jusra, Hella Juwita, Mony Kalis, Maria Christiana Iman Kalisha Almyra Yustania Kaljafa, Fertika Nanda Kamila, Bintana Cahya Kanisa Lutfiah Azahra Karini, Vinanda Syafara Kartyka Nababan Kencana Verawati khoirina, Ulfa Khoirunnisa, Nadia Komala Sari, Novia korn, johanna febriza Koto, M. Alif Hakam Kurnanto, Muhammad Edi kurnia, raka Kuswahyudi La Ode Ichlas Syahrullah Yunus Lailatul Ayu Fadilah, Risky Lailatul Mukarromah Laily Husniyah Mabruroh Laode Abdul Gamsir LARASATI, NADYA Lasmana Fajar Hapriyanto Laura, Putri Lestari, Denia Septi Dwi Lestari, Sri Kusti Ningsih Lingling, Lingling Usli Wargadinata Lisda Amalia Listya, Ariefika Lukmawati, Resti Lulu Widiyant, Alfiana M. Makbul M. Naufal W. M. Ridwan Made Suandika Mahdi, Harsya Manuel, Jackson Schandrath Martiati, Lucy Maryam, Ilmatul Masutiah Susilowati Maulina, Alfiah Meilani, Ni'ma Mella Tria Indrastuti Mendoza, Lester Flores Mintowati Mochamad Thohiron Muamar, Azmi Aprija Muchamad Taufiqurrocham Abdul Aziz Zein Muh Abdul Aziz Muhamad Barnansyah, Rudi Muhamad ilham Muhammad Adiba Naufal Muhammad Andi Prayogi Muhammad Haristo Rahman Muhammad Najib Muhammad Ridha Kasim Muhammad Syaifudin Mujazi Mukmin, Bagus Amirul Munajah, Neneng Munfarida, Tuti Muqimuddin, Muqimuddin Mustika, Nimas Cahyani Nabilla Nur Kasih Kusuma Putri Nadia Wulandari Nadya Dwi Oktafiranda Nasya Saskia Aldila Natasya Diva Naomi NI KOMANG NOVIA KRISNAYANTHI Ni Nyoman Andayani Nik Hazimi Mohammed Foziah Ninda Beny Asfuri Ningtias, Annisa Ni’mawati Ni’mawati Normaya, Sinta Dwi Nova Rijati Novia Agustina Ramadhani Noviyanti, Emmi Nur Asih Triatmaja Nuratika Nurfadhilah Nurfadila, Piska Dwi Nurlinda Safitri Nurwahyudi, Raulindo Putra Ojang Cahyadi Orifansyah, Afif P.D., Yhogga Padafani, Yohanis Pangestu, Jaka Pardede, Johanson Perdiansyah, Ferry Prasetyo, Aldi Pratama, Zikri Sandria Pratikno, Faishal Arham Pratiwi, Amelia Rahma Dwi Pratomo S Prima Astuti Handayani Priscila, Priscila Natalia Kezia Puri Kurniasih Puri Sulistiyawati Purnama, Muhammad Guntur Aji Puspikawati, Septa Indra Puti Rania Larasati Putra, Aldi Febriansa Putri Ardiana Putri Rahmadini Utami Putri, Dinasti Sekar Putri, Mutammimah Putri, Riris Aulya Putri, Wahyu Setia Kuscahyaning RA Seravika Primasari Rachma Zulfata Rachmayanti , An'nisa Raditya, Muhamad Rahayu, Gangsi Suci Rahma Pratiwi, Emy Yunita Rahman, Sidqi Aulia Rahmasari, Erisa Adyati Rahmat Suryo Samudro Rahmawan, Revanza Alif Rahmawati, Claudya Rahmawati, Rahmawati Ramadhan, Bagaskara Ramadhan, M Rafli Ramadhan, Rizani Ramadhan, Syah Rafli Ramadhani, Novia Agustina Raniadi, Divani Ratna Nulinnaja Resza Ajie Okta Sofiana Riady Ibnu Khaldun Rini Nur Izza Zuhri, Afifa Rista Ema Noviyani Ristanti, Putri yuni Rita Sri Silvia Pamuji Riyani, Annisa Defitriana Rizaki, Nazwa Alvani Rizkasari, Elinda rosmalina rosma Rosyidah Jayanti Vijaya, Rosyidah Jayanti Ruchi Hariyanto, Adam Ivan Rudianto Rudianto Rusdaya Basri, Rusdaya S, Sudarman S, Sukisman Sabil, Surena Sadad, Raju Rusdan Nasad Parhan Salah, Hamed Ahmed Yahya ali Salam, Muhammad Ridwan Salsabila Nazhifah Salsabila, Syarifah Samsudin Samsudin Sangadah, Miftahus Sapitri, Novi Saptyawati, Laksmindra Saputra, Bany SAPUTRA, RYAN Saragih, Lorance Sari Lingga Buana, Yunan Sari Narulita Sarinah Triastity Sefiana Putri, Ruly Seran, Delsiana Osi Shofia Permata Sari Sholihah, Zumrotus siagian, petrus Siehoyono, Lintje Sindy, S Siti Faridah Siti Handayani Soimun, Ahmad Sri Ngudi Wahyuni, Sri Ngudi Sri Rwa Jayantini, I Gusti Agung Sri Sugiarti, Sellies Qori Andiani Sudibyo Sudirman L, Sudirman Sugiarti , Tipuk Sugiarti, Rizky Amelia Suherlan, Sharen Salsabila Suliwati, Suliwati Surya Perdana Suryo Handoyo SUSANTI Susanti, Ayudya Susi Andriani, Susi Susilo, Teguh Susilowati, Masutiah Sutapa, Heru Suwarman, S Suwasono, Edy Syah, Gahrudin Syahrial Sidik Syahrin, Rania Alfi Tadeus, Dhey W. tahriza, fitra nabila Tanisri, Roberta Heni Anggit TAREZE, MARIA APRILINE HEGA Taswin, Taswin Taufiq, Tania Thesia Agracia Tamba, Thesia Thohiron, Moch. Tiara, Tiara Toto Haryadi, Toto Tri Handayani Tri Nurhariyati Tungki Armando Utami, Apriliana Prili Utomo Aji, Singgih Wahestri, Risnindya Rachma Wahyu Susiloningsih, Wahyu Wahyuddin Wahyuddin wahyudi, ibnu hary Wahyuni, Meri Sri Wardi, Prayoga Mahaputra Watamtin Widhiya, Eva Weni, Novita Dwi Wenly, Evina Widianto, Fajar Wijaya, Reza Irfan Wijayanto, Adi Wijayanto, Ruli Wina Mustikaati Wirawan, Chintya Hanindhitakirana Yahya, Fatahya Yocing, Panci Yogi Prana Izza yuike silvira Yuliana, Rosa Yunita, Salsabila Firda Yusmawati Yusmawati Zalukhu, Yaniati Zelia, Vanya Zepty, nia Zulfa, Aini Yatuz