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ANALISIS PENGARUH PEMAHAMAN, PENERAPAN SELF ASSESMENT SYSTEM PADA KEPATUHAN WPOP DALAM MELAKSANAKAN PELAPORAN SPT DI KPP PRATAMA PURWOREJO ,
Jurnal Akuntansi Pajak dan Manajemen (TAJAM) Vol 6 No 1 (2023): TAJAM : Jurnal Akuntansi Pajak dan Manajemen
Publisher : Politeknik Sawunggalih Aji

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Abstract

The Self Assessment System tax collection system is one of the government's efforts to make it easier for taxpayers to submit annual tax returns. Self Assessment System, namely a tax collection system that imposes the determination of the amount of tax that needs to be paid by the taxpayer concerned independently. Taxpayers are parties that play an active role in calculating, paying, and reporting the amount of tax to the Tax Service Office (KPP). The population and sample in this study are individual taxpayers in Purworejo Regency. The sampling technique used in this study is a random sampling technique. The sample of this research is 100 respondents. The data collection method used is primary data using a questionnaire. Multiple linear regression analysis technique. The results of this study based on the analysis carried out, it can be concluded that the understanding of the self-assessment system and the application of the self-assessment system has an R-Square value of 0.480. The understanding of the self-assessment system has a positive and significant effect on individual taxpayer compliance with a significant value of 0.001 and the implementation of the self-assessment system also has a significant effect on individual taxpayer compliance with a significant value of 0.001. The understanding and application of the self-assessment system simultaneously affects the level of compliance of individual taxpayers with a significance value of 0.000.
ANALISIS STRUKTUR MODAL DAN MODAL KERJA PT. INDOFOOD SUKSES MAKMUR Tbk SERTA PENGARUHNYA TERHADAP KINERJA PERUSAHAAN ,
Jurnal Akuntansi Pajak dan Manajemen (TAJAM) Vol 6 No 1 (2023): TAJAM : Jurnal Akuntansi Pajak dan Manajemen
Publisher : Politeknik Sawunggalih Aji

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Abstract

Intense competition and uncertain economic conditions make companies have to improve company performance so that they can continue to survive in various business competition situations. One of the efforts to improve the company's performance is by maximizing the factors that influence it. The capital structure and working capital theoretically include factors that affect the company's performance, but need to be analyzed with the aim of knowing the most influential factors as a priority for the company that must be maximized.. The method used in this study is a quantitative method. The data analysis technique used descriptive statistical analysis, classical assumption test, and hypothesis testing. The object of the research is secondary data, namely Financial Statements in the form of Statements of Financial Position and Income Statements for the period 2014-2020. The results of the study show that capital structure partially has a significant negative effect on company performance with the value of Sig. 0.015 < 0.05 and has a tcount of -5.030 > 2.353. Working capital partially has no effect and is not significant to the company's performance with the value of Sig. 0.087 > 0.05 and has a tcount value of 2.509 < 3.182. Meanwhile capital structure and working capital simultaneously have a significant positive effect on company performance with the value of Sig. 0.034 < 0.05 and has a fcount value of 12.658 > 6.94.
PENGARUH PENERIMAAN PAJAK REKLAME DAN RETRIBUSI DAERAH TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH (PAD) DI KABUPATEN PURWOREJO ,
Jurnal Akuntansi Pajak dan Manajemen (TAJAM) Vol 6 No 2 (2023): TAJAM : Jurnal Akuntansi Pajak dan Manajemen
Publisher : Politeknik Sawunggalih Aji

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Abstract

Advertisement tax and regional retribution is an important contribution in supporting the increase of PAD. Regional Original Income is a very important contribution in supporting the regional economy because it acts as a source of funding and as a benchmark in the implementation of regional autonomy. With the implementation of regional autonomy it provides an opportunity for the government to explore the results of regional wealth sourced from the PAD. If PAD has increased every year, development in the regions will be carried out well. This study aims to determine the effect of advertising tax and regional retribution partially on PAD and to find out which variables are more dominant than the two variables that affect the increase in PAD in Purworejo Regency. The data used are realization reports from BPPKAD Purworejo Regency in 2016 to 2018, using multiple regression analysis and data processing using SPSS version 20.0. Based on the results of data processing, it can be seen that the regression model has no deviation in the classical assumption test. Advertising tax partially has no effect on the increase in PAD and regional retribution has an effect on PAD with a significant value of 0.007. Whereas seen from the contribution of regional retribution more dominantly influences the increase in Regional Original Revenue that is equal to 52.4%, while for advertisement tax contribution is only -18.2%. Keywords: advertising tax, regional retribution, local revenue.
PENGARUH PEMAHAMAN PAJAK DAN PENERAPAN PP NOMOR 23 TAHUN 2018 TERHADAP TINGKAT PENERIMAAN PAJAK UMKM DI KPP PRATAMA PURWOREJO ,
Jurnal Akuntansi Pajak dan Manajemen (TAJAM) Vol 6 No 2 (2023): TAJAM : Jurnal Akuntansi Pajak dan Manajemen
Publisher : Politeknik Sawunggalih Aji

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Abstract

UMKM are businesses owned by individuals or entities that have met the criteria for micro-businesses. UMKM have an important role in the Indonesian economy. The UMKM sector is able to absorb large-scale workforce that is able to reduce the unemployment rate in Indonesia. In the last few years in Purworejo district, UMKM business actors have increased every year, but the increase has not been in line with the taxation sector, where the contribution of UMKM to the taxation sector has not had a maximum effect. There are still many UMKM who avoid tax even though the government has implemented an easy taxation policy. The taxation sector is one source of state revenue. The Government of Indonesia issued a new policy related to reducing tax rates for UMKM actors by 0.5% intended to facilitate UMKM actors in fulfilling their tax obligations and to increase tax revenue from the UMKM sector so that the increase in the number of UMKM actors can be in line with the increase in UMKM sector tax revenues. This study aims to determine the effect of understanding tax and the application of PP No. 23 of 2018 on the level of UMKM tax acceptance. In this study the population and sample used are UMKM taxpayers in Purworejo district and registered with the KPP Pratama Purworejo with a sample size of 100. The data used are primary data, research instruments used in the form of questionnaires, and data processing using SPSS version 20.0. The results of this study based on the analysis conducted, it can be concluded that the understanding of tax and the application of PP No. 23 of 2018 has a positive and significant effect on the level of UMKM tax revenue with an R-Square value of 0.490. Understanding tax partially affects the level of UMKM tax revenue with a significant value of 0,000 and the application of PP No. 23 of 2018 does not affect the level of UMKM tax revenue. Understanding tax and the application of PP Number 23 Year 2018 simultaneously affect the level of tax revenue with a significance value of 0,000.
PENGARUH PENGHINDARAN PAJAK DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ,
Jurnal Akuntansi Pajak dan Manajemen (TAJAM) Vol 6 No 2 (2023): TAJAM : Jurnal Akuntansi Pajak dan Manajemen
Publisher : Politeknik Sawunggalih Aji

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Abstract

Tax avoidance is a way to avoid legal tax payments made by taxpayers by reducing the amount of tax owed without breaking tax regulations or in other terms looking for regulatory weaknesses. At this stage, the taxation regulations are collected and researched so that actions in tax savings can be selected so that tax evasion behavior can be generated. Although tax avoidance is the right of every taxpayer does not mean there are no sanctions for violators. Imposing sanctions that are burdensome and fair are expected to increase taxpayer compliance in reporting its Annual Notification Letter. These problems become obstacles in tax revenue. The purpose of this study was to analyze the effect of tax avoidance, tax sanctions on taxpayer compliance in the KPP Pratama Purworejo. The population used in this study is corporate taxpayers registered in KPP Pratama Purworejo. This study uses a simple random sampling method by determining samples based on criteria determined in the study. The sample of this study was 100 respondents of corporate taxpayers in KPP Pratama Purworejo. Data collection methods used are primary data using a questionnaire. Data analysis technique used in this study is multiple linear regression analysis techniques. Based on the results of the analysis conducted, it was concluded that the tax avoidance variable had a positive and significant effect on corporate taxpayer compliance with a coefficient value of 0,207, while the tax sanction variable had a positive and significant effect on corporate taxpayer compliance with a coefficient value of 0,678. Simultaneously the variables of tax avoidance and tax sanctions have a significant effect on taxpayer compliance with a calculated f count of 89,923. Keywords: tax avoidance, tax sanctions and taxpayer compliance.
PENGARUH ARUS KAS OPERASI, UKURAN PERUSAHAAN, DAN TINGKAT HUTANG TERHADAP PERSISTENSI LABA ,
Jurnal Akuntansi Pajak dan Manajemen (TAJAM) Vol 6 No 2 (2023): TAJAM : Jurnal Akuntansi Pajak dan Manajemen
Publisher : Politeknik Sawunggalih Aji

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Abstract

Earnings persistence is one component of earnings quality. This study discusses the factors affecting earnings persistence in mining sector companies listed on the IDX, with independent variables namely operating cash flow, company size, and debt levels. The purpose of this study is to test, calculate, and describe the effect of operating cash flow, company size, and debt levels on earnings persistence. The population in this study are all mining sector companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2018 period. The sampling technique used purposive sampling and obtained 14 companies with 42 research samples. The data source was obtained from the annual financial statements of mining sector companies listed on the Indonesia Stock Exchange (IDX) in 2016-2018. The data analysis method uses multiple linear regression analysis with SPSS 21 Software application. Based on the test results of multiple linear regression analysis, individually (partial) states that operating cash flow has a negative and not significant effect on earnings persistence, firm size has a positive and significant effect on earnings persistence, and the level of debt has a positive and significant effect on earnings persistence. While jointly (simultaneously) operating cash flow, company size, and debt levels have a positive and significant effect on earnings persistence. Based on the results of the study, then to assess the performance of the company in addition to using profits, investors and other parties can use the size of the company and the level of debt that shows the company's performance. Keywords: Operating Cash Flow, Company Size, Debt Level, Profit Persistenc
LAPORAN KEUANGAN PADA UMKM KERIPIK TEMPE SANAH BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL, DAN MENENGAH(SAK EMKM) ,
Jurnal Akuntansi Pajak dan Manajemen (TAJAM) Vol 6 No 2 (2023): TAJAM : Jurnal Akuntansi Pajak dan Manajemen
Publisher : Politeknik Sawunggalih Aji

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Abstract

Micro, Small, and Medium Enterprises of Tempe Chips Sanah is one of the manufacturing companies engaged in industry or manufacturing that produces tempe chips. Accounting records for Micro, Small, and Medium Enterprises Sanah Tempe Chips are still very simple and manual, namely recording cash in, cash out, and accounts receivable. Micro, Small, and Medium Enterprises Sanah Tempe Chips have not made a distinction on assets, this is due to a lack of knowledge about how to prepare financial statements. This results in the company's financial information being inaccurate. The research method in this study uses quantitative data, namely about the average number of production per month, the selling price of the product, and the salaries of employees. Researchers compiled financial reports for Micro, Small, and Medium Enterprises with Tempe Sanah Chips using the Accurate Accounting version 4 application. Accurate Accounting version 4 is accounting software that has provided accounts that can be adapted to the type of company, making it easier to prepare financial reports. The reports produced are statements of financial position, income statements, and notes to financial statements as of January 31, 2021 in accordance with accounting principles based on Financial Accounting Standards for Micro, Small, and Medium Entities. The results of this final report are financial reports on the Tempe Sanah Chips MSME using the Accurate Accounting version 4. Financial report is made to find out information about the statement of financial position, profit report so that it can be used as a means of making decisions in the future. While the application is used so that the process of preparing reports is faster and more accurate. Keywords: Financial Statements, Accurate Accounting Version 4, Financial Accounting Standards for Micro, Small, and Medium Entities
ANALISIS KELAYAKAN PENGEMBANGAN USAHA KERIPIK GADUNG BERKAH DI KABUPATEN PURWOREJO ,
Jurnal Akuntansi Pajak dan Manajemen (TAJAM) Vol 6 No 1 (2023): TAJAM : Jurnal Akuntansi Pajak dan Manajemen
Publisher : Politeknik Sawunggalih Aji

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Abstract

This study aims to describe the business feasibility study at BERKAH in terms of non-financial aspects, namely market and marketing aspects, environmental aspects, technical aspects, human resources and social aspects. The research method used in the BERKAH business related to this business feasibility study is applied research and evaluation. Analysis of market and marketing aspects using Segmenting, Targeting, Positioning (STP), and Marketing Mix (Marketing Mix). Analysis of environmental aspects carried out is to analyze the evaluation of environmental impacts. Analysis of technical aspects is done by determining the raw materials. Analysis of aspects of human and social resources is to analyze the organizational structure and provide benefits to the surrounding community
PENGELOLAAN DATABASE PRODUK UMKM PURWOREJO DI YODOTUKU.COM BERBASIS MICROSOFT ACCESS 2016 ,
Jurnal Akuntansi Pajak dan Manajemen (TAJAM) Vol 6 No 2 (2023): TAJAM : Jurnal Akuntansi Pajak dan Manajemen
Publisher : Politeknik Sawunggalih Aji

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Abstract

Yodotuku.com which has been running recently has had many obstacles, one of which is product data processing, such as in the data search process. This study aims to find out how to manage the database of Purworejo UMKM products at Yodotuku.com based on Microsoft Access 2016 to support the company's operational activities in terms of program design and program implementation. This study aims to find out how to manage the database of Purworejo UMKM products at Yodotuku.com based on Microsoft Access 2016 to support the company's operational activities in terms of program design and program implementation
ANALISIS KELAYAKAN PENGEMBANGAN USAHA HOME INDUSTRY AZZCRAFT 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

Home Industry AzzCraft is a business entity that operates in the home industry of clothing and souvenirs, namely souvenirs made from patchwork and knitted fabrics. This patchwork souvenir is a craft that utilizes household waste that is produced every day in sewing houses so that the waste becomes functional items. This research method uses quantitative and qualitative methods to find out whether the AzzCraft home industry business is feasible to develop as well as strategies for increasing sales turnover. Data collection techniques used in research include observation, interviews and documentation. And the data sources used are primary and secondary data. The results of this research show good results for legal aspects, market and marketing aspects, financial aspects, social economic aspects, and environmental impact aspects. The results of the analysis of financial aspects through the investment appraisal method are said to be quite feasible to carry out based on the results of the PBP (Pay Back Period) calculation of 1.675531592 - 1.67 months, namely 1 month 20 days. NPV (Net Present Value) = IDR 477,315.80 > 0. The IRR (Internal Rate of Return) value is 616% > the applicable interest value is 15%. The results of the BEP (Break Even Point) analysis in product units sold were 23 units and in rupiah sales were IDR 62,666
Co-Authors -, Cut Erra Rismorlita A. Bamban Yuuwono A.A. Ngurah Nara Kusuma Abdul Aziz, Muh Adi Nugroho Adi Wijayanto Adiba Naufal, Muhammad Adinda Diana Azzahra 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 Ahmad Guntur Ahmad Rifqi Azmi Aini, Putri Nur Aji Firmansyah Akbar, Muhammad Fathoni Akhmad Damyati Al Gifari, Tubagus Akhmad Al-Farizi, Salman Alexandra Hukom, Alexandra Alfa Narendra Alif Indrian, Nizar Aliyananda Risyahputri Alo Karyati Amaliah Saharani, Putri Amanda, Tia Amanda, Vivi Ambarwati, Nada Amir Supriyanto Amiruddin.K ANDAYANI ANDAYANI Andi Akhmad Faisal Andi Alifuddin Andrea Emma Pravitasari, Andrea Emma Angga, Muhammad Anggoro, Azaroby Dwi ANGGRAENI, RITA Anggrelia Jayanti, Ni Putu Nita Anggy Giri Prawiyogi Anies, Muh Kasim anik, anik twiningsih Anna Nadha Khilma Inthaha Anniswati R., Isnaini Anugrah, Sultan Ridho Apriade Voutama 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 Azzahra, Zaimah Fira Baihaqi, Ahmad Bambang Irawan /E21207042 Baskara, Wahyu Padma Baskoro, Adji Berliana Fitri, Navandra Berliana, Dina Aprelia Dwi Bhustomy Hakim Biha, Mutasya bin Kamaruddin, Mohd Shahrul Bobby Hartono Cahyani, Adinda Carwan Carwan Catur SK Chandra, Ardhieya Ayuregita Chindy Puspa Rinda Cholifah Tur Rosidah Christin Nur Aini Cika Arini Pramesti Clarissa Elfira Amos Pah Claudia Wuri Prihandini Daffar, Pandy Affan Danang Bagus Baskoro Dani Prastiwi Dani, Anika Rahma Darfial Guslan Dasril Aldo DAVID KURNIAWAN Dedi Setiawan Dela Pradana Sari Deliyana Hasanah Demak, Siti Myla Imaroh Kiay Desak Putu Eka Pratiwi Desi Ariani Desi Ariani Desti Christian Cahyaningrum Devera, Renz Dragon Deviana Putri Ari Sandy Dian Herdiana Dian Novitasari Dina Mellita Djoko Baruno, Agustiawan Dumlao, Prince Mark Daes Dwi Haryanta Dyah Retno Panuju Ega Rismana Eka Purwaningsih Eka Rahmawati Eka Therina Lakeisyah Eko Budi Santoso Eko, La Elizabeth Elizabeth Elyana Elyana, Elyana Endah, Kiki Erian Fatria Eriska, Peny Erna Septiandini Ernawati Ernawati Erni Erni Espana Giri 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 Fergie Joanda Kaunang Ferianto Ferianto Fibrianto, Sutrisno Fifian Nafilah, Putri Fikri Fikri Firdatuz Zuhriyah Firdausi, Firosyan Noor Firmansyah Firmansyah Fitri Fauziyyah Fitri Handayani Fitri Nur, Rosita Fitri Siti Sundari FITRIYAH, NUR Fitriyani, Devita Fransisca Maria F Fransiscus Tantono Putro, Sendy G, Giriati G. Nur Widya Putra Gandari, NK. Matalia Gantari, Bilqis gipari, abdul Gumilar Mulya, Gumilar Gumilar, Maulana Ahmadi Gurum Ahmad Pauzi Gustiwa, Risang Abdurrahman Habriani, Habriani Hadi, Nestiyanto Hadi, Saptono Hakim Hakim Halizah, Alifian Nur Hammad, Jehad A.H Handayani, Mita Sari handayani1, ayu Hanifah Nuryani Hanum, Alifah Harahap, Ida Marito Harlinda Syofyan Hartono, Bobby Hasna Nailah Azalia Hasriani Hedy C. Indrani Helan, Yohanes G. Tuba Hera Erisa Herbawono, Arristo Heriestia Salma Rizky Khairani Hermawan, Agus Herowati, Desi Indah Herwin -, Herwin Hesti Widiastuti HIDAYAH, MAZROATUL Hidayatullah, Gin Gin Farid Hijriyah, Siti Himawan HS husna, ainil Iin Hayyu Findy Anggraini Ilham, Abrari Ilham, Khairunnisa Urafa Nur Imam Faisal Hamzah Imroatul Mufidah, Imroatul Indah Sari, Atika Irawan, Ninon Oktaviani Ita Ainun Jariyah Izzatul Millah, Annida Jajuk Herawati Janggur, Oktavianus Ja’far Amiruddin Jiyanto Jonathan, Miguel Angelo Juan Rizky Mannuel Ledoh Jusra, Hella Juwita, Mony Kadek Andal Martadi Prianugraha Kadek Pasek Adimulyawan Kalapati, Putri Miranda Kalis, Maria Christiana Iman Kalisha Almyra Yustania Kaljafa, Fertika Nanda Kamila, Bintana Cahya Kanisa Lutfiah Azahra Karini, Vinanda Syafara Kartyka Nababan Ken Ditha Tania Kencana Verawati khoirina, Ulfa Khoirunnisa, Nadia Komala Sari, Novia korn, johanna febriza Koto, M. Alif Hakam 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 Lukmawati, Resti Lulu Widiyant, Alfiana M. Fadhil Rahman M. Makbul M. Naufal W. M. Ridwan M. Syahran Jailani Made Suandika Mahdi, Harsya Makalalag, Anissa Manangin, Lasmini Manuel, Jackson Schandrath Mardiaman, Mardiaman Maria Cholifah Maryam, Ilmatul Masutiah Susilowati Maulina, Alfiah Meilani, Ni'ma Mella Tria Indrastuti Mendoza, Lester Flores Mintowati Mochamad Thohiron Mochammad Anshori Moh Irwansyah Thoyyib Mohammad Mahmudi Mokodompit, Dian Puspa Regita Muamar, Azmi Aprija Muchamad Taufiqurrocham Abdul Aziz Zein Muh Abdul Aziz Muhamad ilham Muhammad Adiba Naufal Muhammad Andi Prayogi Muhammad Edi Kurnanto Muhammad Haristo Rahman Muhammad Najib Muhammad Ridha Kasim Muhammad Rustam Saputra Muhammad Syaifudin Mujazi Mukhtar Lutfi Mukmin, Bagus Amirul Muksin, Suci Lestari Munajah, Neneng Munfarida, Tuti Muqimuddin, Muqimuddin Mustika, Nimas Cahyani Nabilla Nur Kasih Kusuma Putri Nadia Wulandari Nadya Dwi Oktafiranda Naila Raihana Putri Nasya Saskia Aldila Natasya Diva Naomi Neza Dwiyanti NI KOMANG NOVIA KRISNAYANTHI ni made ayu wulandari Ni Nyoman Andayani Ni Nyoman Sarjani Nik Hazimi Mohammed Foziah Ninda Beny Asfuri Ni’mawati Ni’mawati Normaya, Sinta Dwi Nova Rijati Noverisa, Eva Jeniar Novia Agustina Ramadhani Noviyanti, Emmi Nurfadhilah Nurfadila, Piska Dwi Nurlinda Safitri Nurwahyudi, Raulindo Putra Octaviani, Irma Sari Ojang Cahyadi Orifansyah, Afif P.D., Yhogga Padafani, Yohanis Pangestu, Jaka Pardede, Johanson Perdiansyah, Ferry Pramudana Ihsan, Pramudana Prasetyo, Aldi Pratama, Zikri Sandria Pratikno, Faishal Arham Pratiwi, Amelia Rahma Dwi Pratomo S Priscila, Priscila Natalia Kezia Puri Sulistiyawati Purnama, Muhammad Guntur Aji Puspikawati, Septa Indra Putera, Wawan Puti Rania Larasati Putra, Aldi Febriansa Putra, Deri Putri Ardiana Putri Rahmadini Utami Putri, Dinasti Sekar Putri, Mirda Adzka Putri, Mutammimah Putri, Riris Aulya Putri, Wahyu Setia Kuscahyaning Putu Deva Yani Qurratun nisa, Laura shafa Rachma Zulfata Rachmayanti , An'nisa Radhitia Prasetiawan, Nanda Raditya, Muhamad Rafi Dio Rahajeng Win Martani Rahayu, Gangsi Suci Rahma Pratiwi, Emy Yunita Rahman, Sidqi Aulia Rahmasari, Erisa Adyati Rahmat Maulana Rahmat Suryo Samudro Rahmawan, Revanza Alif Rahmawati, Claudya Rahmawati, Rahmawati Rahmiati R Ramadhan, Bagaskara Ramadhan, M Rafli Ramadhan, Rizani Ramadhan, Syah Rafli Ramadhani, Novia Agustina Ramdan Suhendar, Ikbal Raniadi, Divani Ranny Ranny Ratna Nulinnaja Resza Ajie Okta Sofiana Retno Dwi Andayani Reza Abdul Gani Tuatoy Riady Ibnu Khaldun Rini Nur Izza Zuhri, Afifa Rista Ema Noviyani Ristanti, Putri yuni Rita Sri Silvia Pamuji Riyan Hidayatullah Riyani, Annisa Defitriana Rizaki, Nazwa Alvani Rizkasari, Elinda Rizky Amaliyah Ramdhani Ilham Rohmadany, Syeren Rosita Septiani 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 Sadip Indra Irawan Sayuti M. Hum Salah, Hamed Ahmed Yahya ali Salam, Muhammad Ridwan Salamiah Sari Dewi Salsabila Nazhifah Samsudin Samsudin Sangadah, Miftahus Sapitri, Novi Saptyawati, Laksmindra Saputra, Bany SAPUTRA, RYAN Saragih, Lorance Sari Lingga Buana, Yunan Sarinah Triastity SecondAuthor Sefiana Putri, Ruly Sekar Puji Lestari Seran, Delsiana Osi Shofia Permata Sari Sholihah, Zumrotus siagian, petrus Sidney Tsany Siehoyono, Lintje Sindy, S Siti Faridah Siti Handayani Siti Hariza Marshella Siti Khoiriyah Soimun, Ahmad Sri Ngudi Wahyuni, Sri Ngudi Sri Rahayuni 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 Syahuri Arsyi Syaifia, Balqis Syaiful Marwan Syarifah Salsabila Tadeus, Dhey W. tahriza, fitra nabila Tanisri, Roberta Heni Anggit TAREZE, MARIA APRILINE HEGA Taswin, Taswin Taufiq, Tania Thenata, Angelina P. Thesia Agracia Tamba, Thesia Third Author Thohiron, Moch. Tiara, Tiara Toto Haryadi Tri Handayani Tri Nurhariyati Tungki Armando Utami, Apriliana Prili Utomo Aji, Singgih Virgiawan, Rydho W Warsito Wahestri, Risnindya Rachma Wahyu Susiloningsih, Wahyu Wahyu Tejakusuma, Wahyu wahyudi, ibnu hary Wahyuni, Meri Sri Waode Hamsia, Waode Wardana, Ardiansyah Putra Wardi, Prayoga Mahaputra Wasis Widyanto, Salasi Watamtin Widhiya, Eva Weni Lestari Putri Weni, Novita Dwi Wenly, Evina Widianto, Fajar Wijaya, Reza Irfan Wijayanto, Ruli Wina Mustikaati Winda Kurnia Sari Wirawan, Chintya Hanindhitakirana Yahya, Fatahya Yocing, Panci Yogi Prana Izza yuike silvira Yuliana, Rosa Yunita, Salsabila Firda Yusmawati Yusmawati Zakaria, Risna Mawaddah Zalukhu, Yaniati Zelia, Vanya Zepty, nia Zulfa, Aini Yatuz