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THE EFFECT OF ECONOMIC RECESSION ON FINANCIAL PERFORMANCE: LITERATURE REVIEW Rusfa, Dilla Dwi Rahmatin; Afrizal, Afrizal; Rahayu, Sri; Lubis, Tona Aurora
Asian Journal of Islamic Economic Studies Vol. 2 No. 2 (2025): AICOS: Asian Journal Of Islamic Economic Studies
Publisher : Fakultas Ekonomi dan Bisnis Islam IAIN Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/aicos.v2i2.5955

Abstract

what factors trigger economic recession actions on financial performance, and what factors can influence economic recession on financial performance. From the results of this Review, a literature review approach was carried out with a systematic mapping study method from various sources such as journals and books. The results of this review found various factors causing financial recession actions, the factors are rationalization, incentives, abilities, arrogance, collusion, needs, lifestyle , exposure, integrity, irreligion, systemic wealth inequality, significant distance between leaders and subordinates. The tendency of financial recession can be minimized by implementing generic aspects such as building integrity (equaling and strengthening noble character), creating exemplary leadership, minimizing opportunities, developing a good internal control system, developing recession prevention policies and systems, developing monitoring systems, hotlines, and whistle blowing systems, developing reward and punishment systems, and implementing a healthy economy, and creating a balance of power.
SISTEM INFORMASI PENJUALAN BERBASIS WEB PADA RIMBA PETSHOP BANGKO JAMBI: Application, Information System, Marketing, Petshop, System Afrizal, Afrizal; Louis, Ahmad; Ilahi, Taufiq
FORTECH (Journal of Information Technology) Vol 9 No 2 (2025): Fortech (Journal Of Information Technology)
Publisher : LP2M Universitas Nurdin Hamzah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53564/h8b28e98

Abstract

Rimba Petshop is a store that sells a variety of products, including pet food and dog food. It also sells a variety of pet supplies, including cages, vitamins, and animal soap, and offers pet grooming services. Rimba Petshop's sales and promotion systems are still conventional and do not utilize electronic media. The methodology used in this research includes field research, library research, and laboratory research. The design method used in developing the marketing information system application at Rimba Petshop Bangko Jambi is a structured design method, starting with a global context diagram and then expanding it to a more detailed form, namely a Data Flow Diagram. The system and database design for the marketing information system at Rimba Petshop Bangko Jambi utilizes a web programming language, comprising a design for components or visual and non-visual objects, along with a graphical interface for data input and visitor interfaces for the Rimba Petshop Bangko Jambi marketing information system.
Pertanggungjawaban Pidana Terhadap Konsultan Pajak yang Melakukan Fraundelendt Misrepresentation dalam Bidang Perpajakan Afrizal, Afrizal; Rakhmawati, Dessy; Herlina, Nelli
PAMPAS: Journal of Criminal Law Vol. 6 No. 3 (2025)
Publisher : Faculty of Law, Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/pampas.v6i3.41912

Abstract

Tax crimes are a form of crime that can cause great losses to the state. namely fraudulent misrepresentation is interpreted as a deliberate manipulative fraudulent act to avoid, reduce, and for illegitimate gain. Includes covering up financial conditions, deceptive statements and concealment of material facts. The aim is to expose the role of tax consultants or tax advisors in manipulative practices, such as fraudulent misrepresentation of things, which have a negative impact on state finances. Using a normative legal approach, with a legislative approach, a conceptual approach and a case approach This article aims to analyze the legal provisions for crimes committed by tax advisors who commit fraudulent misrepresentation, as well as analyze the criminal law policies applied to fraudulent misrepresentation crimes. In cases where tax advisors create misleading financial reports to illegally gain illegitimate profits to reduce clients' tax obligations. This research is expected to contribute to law enforcement in the tax sector and can encourage reform of existing regulations. Efforts to protect state finances against tax crimes can be more effective and sustainable. In addition, this study also underscores the importance of training for tax advisors to improve integrity and professionalism in carrying out their duties. With stricter regulations and harsher penalties, it is hoped that the number of tax crimes committed by tax advisors can be reduced. This study also provides recommendations for improving cooperation between the government and relevant institutions in monitoring and taking action against tax violations, to create a more transparent and controlled tax system. ABSTRAK Kejahatan pajak adalah bentuk kejahatan yang dapat menyebabkan kerugian besar bagi negara. Yakni tindakan fraudulent misrepresentation diartikan sebagai tindakan curang manipulatif yang disengaja untuk menghindari, mengurangi, serta untuk keuntungan yang tidak sah. Meliputi menutupi kondisi keuangan pernyataan menipu dan penyembuian fakta material. Tujuannya adalah untuk mengekspos peran konsultan pajak atau penasihat pajak dalam praktik manipulatif, seperti penipuan representasi salah dari hal -hal, yang memiliki dampak negatif pada keuangan negara. Dengan menggunakan pendekatan hukum normatif, dengan pendekatan perundang-undangan, pendekatan konseptual dan pendekatan kasus artikel ini bertujuan untuk menganalisis pengaturan hukum terhadap kejahatan yang dilakukan oleh  penasihat pajak yang melakukan kejahatan fraudulent misrepresentation, serta menganalis kebijakan hukum pidana yang diterapkan pada kejahatan fraudulent misrepresentation. dalam kasus di mana penasihat pajak membuat laporan keuangan yang menyesatkan untuk secara ilegal untuk keuntungan tidak sah mengurangi kewajiban pajak klien. penelitian ini diharapkan dapat berkontribusi pada penegakan hukum di bidang pajak dan dapat mendorong reformasi peraturan yang ada. upaya untuk melindungi keuangan negara terhadap kejahatan pajak bisa lebih efektif dan berkelanjutan. Selain itu, penelitian ini juga menggarisbawahi pentingnya pelatihan bagi penasihat pajak untuk meningkatkan integritas dan profesionalisme dalam pelaksanaan tugas mereka. Dengan peraturan yang lebih ketat dan sanksi yang lebih berat, diharapkan bahwa jumlah kejahatan pajak yang dilakukan oleh penasihat pajak dapat dikurangi. Penelitian ini juga memberikan rekomendasi untuk meningkatkan kerja sama antara pemerintah dan lembaga terkait ketika memantau dan mengambil tindakan terhadap pelanggaran pajak, untuk menciptakan sistem pajak yang lebih transparan dan lebih terkendali.
Implementasi Program Pengembangan Anak Usia Dini Holistik Integratif pada RA Se Sumatera Barat: Analisis Kesenjangan Layanan dan Hambatan Lintas Sektor Afrizal, Afrizal; Ritonga, Mahyudin; Yulitri, Rina
Indonesian Journal of Counseling and Development Vol. 7 No. 2 (2025): December 2025
Publisher : Institut Agama Islam Negeri Kerinci, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/ijcd.v7i2.6293

Abstract

Abstract. This study aims to analyze the implementation of the Holistic Integrative Early Childhood Development (PAUD-HI) program at Raudhatul Athfal (RA) institutions across West Sumatra Province. The PAUD-HI program is a national initiative designed to ensure comprehensive early childhood services through the integration of education, health, nutrition, parenting, and child protection within a unified framework. This research employed a quantitative descriptive approach, with data collected using an instrument developed based on the components outlined in the Guidelines for Holistic Integrative Early Childhood Development. The instrument was also validated by three experts in the field of early childhood education and holistic integrative programs to ensure content validity. The findings indicate that the highest level of implementation occurred in the education component (85%), followed by health, nutrition, and care (72%); family and community participation (70%); child protection and welfare (68%); and parenting and mental health (58%). The main barriers identified include limited training and socialization, incomplete understanding of the PAUD-HI concept, lack of supporting human resources such as health workers and child psychologists, low teacher competence in health and child protection, limited operational funding, and ineffective cross-sector coordination. The study concludes that the implementation of PAUD-HI in RA institutions across West Sumatra has shown progress, yet remains constrained by systemic factors such as human resource capacity, funding, and inter-agency coordination. Strengthening teacher training, operationalizing cross-sector partnerships, and providing sustainable financial support are recommended to ensure the effectiveness of holistic services in early childhood education.
Islam Berkemajuan dalam Perspektif Haedar Nashir dan Implikasi bagi Pendidikan Madrasah Afrizal, Afrizal; Lahmi, Ahmad; Dahlan, Dasrizal
Jurnal Pendidikan Tambusai Vol. 9 No. 3 (2025): Desember
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Konsep Islam Berkemajuan yang diperkenalkan oleh Haedar Nashir merupakan sebuah paradigma keagamaan yang mengintegrasikan nilai-nilai dasar Islam dengan tuntutan perkembangan kontemporer melalui dimensi tauhid, pencerahan, ilmu pengetahuan, keadilan sosial, dan moderasi beragama. Penelitian ini bertujuan untuk menjelaskan gagasan Haedar Nashir mengenai Islam Berkemajuan serta menguraikan implikasinya bagi pengembangan pendidikan di madrasah. Metode penelitian yang digunakan adalah kualitatif dengan fokus pada analisis literatur melalui pendekatan interpretatif terhadap karya-karya Nashir, dokumen Muhammadiyah, dan kajian akademik yang relevan. Temuan penelitian menunjukkan bahwa Islam Berkemajuan menekankan penguatan akal, moralitas, dan peradaban melalui pendidikan yang integratif dan berorientasi kemajuan. Implikasinya bagi madrasah mencakup pengembangan kurikulum yang mengintegrasikan nilai-nilai Islam dengan ilmu pengetahuan modern, penguatan moderasi beragama, peningkatan kompetensi guru, serta penerapan manajemen kelembagaan yang profesional.
THE ROLE OF ISLAMIC FINTECH IN PROMOTING FINANCIAL INCLUSION IN THE DIGITAL ECONOMY ERA Afrizal, Afrizal
MSJ : Majority Science Journal Vol. 3 No. 4 (2025): MSJ-November
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/msj.v3i4.472

Abstract

This study aims to analyze the effect of Islamic fintech adoption on financial inclusion in the digital economy era and to examine the moderating role of sharia financial literacy. A quantitative survey approach was employed using an online questionnaire distributed to users and potential users of Islamic fintech services in Indonesia. Purposive sampling resulted in 241 valid responses. Data were analyzed using hierarchical multiple regression. The findings indicate that Islamic fintech adoption has a positive and significant effect on financial inclusion. Sharia financial literacy also shows a positive and significant impact on financial inclusion. Moreover, sharia financial literacy functions as a moderating variable that strengthens the relationship between Islamic fintech adoption and financial inclusion. These results affirm that Islamic fintech serves as a strategic instrument for broadening financial access; however, its effectiveness is strongly influenced by the level of public understanding of sharia financial principles. Therefore, enhancing sharia financial literacy and developing an inclusive digital ecosystem are crucial in promoting more equitable financial participation.
The Influence of Audit Tenure, Audit Delay, Audit Fee, Audit Rotation and Auditor Specialization on Audit Quality Ratnasari, Ratih; Afrizal, Afrizal; Mansur, Fitrini
Jurnal Cakrawala Akuntansi Vol. 17 No. 2 (2025): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v17i2.44797

Abstract

The purpose of this study is to obtain empirical evidence regarding the influence of audit tenure, audit delay, audit fees, auditor rotation, and auditor specialization on audit quality. The study was conducted on transportation and logistics companies listed on the Indonesia Stock Exchange from 2019 to 2023. The sample was selected using purposive sampling, resulting in 20 companies with a total of 100 observational data points. Audit quality was measured using audit opinion as a proxy, employing a dummy variable where 1 indicates an unqualified opinion (WTP), and 0 indicates other types of audit opinions. Logistic regression analysis was used in this study, with the help of SPSS version 27. The results showed that auditor specialization has a significant influence on audit quality, while other variables namely audit tenure, audit delay, audit fees, and auditor rotation do not have a significant impact on audit quality.
The Influence of Human Resource Competence, Accounting Information Systems, Financial Management Accountability, and Audit Quality on the Quality of Financial Reports at PT. Bahari Gembira Ria Nurmadia, Nurmadia; Afrizal, Afrizal; Erwati, Misni
Jurnal Cakrawala Akuntansi Vol. 17 No. 2 (2025): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v17i2.46871

Abstract

This study aims to analyze and empirically examine the influence of Human Resource Competence, Accounting Information Systems, Financial Management Accountability, and Audit Quality on the Quality of Financial Reports at PT. Bahari Gembira Ria. The research employs a quantitative approach with a total of 45 respondents, and data were collected through the distribution of questionnaires. Data analysis methods include Statistical Analysis, Outer Model, Inner Model, and Hypothesis Testing using Partial Least Squares (PLS) analysis assisted by SmartPLS software version 4.1.1.2. The proposed hypotheses state that Human Resource Competence, Accounting Information Systems, Financial Management Accountability, and Audit Quality affect the Quality of Financial Reports. The results indicate that partially, Human Resource Competence and Accounting Information Systems do not affect the Quality of Financial Reports, whereas Financial Management Accountability and Audit Quality have a significant effect. Simultaneously, Human Resource Competence, Accounting Information Systems, Financial Management Accountability, and Audit Quality collectively influence the Quality of Financial Reports at PT. Bahari Gembira Ria.
PENDEKATAN ATTACHMENT SEBAGAI SALAH SATU UPAYA PENCEGAHAN JUVENILE DELINQUENCY Rinaldi, Kasmanto; Afrizal, Afrizal; Maulana, Muhammad
BHAKTI NAGORI (Jurnal Pengabdian kepada Masyarakat) Vol. 2 No. 2 (2022): BHAKTI NAGORI (Jurnal Pengabdian kepada Masyarakat) Desember 2022
Publisher : LPPM UNIKS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36378/bhakti_nagori.v2i2.2612

Abstract

Anak merupakan karunia tuhan yang maha esa, yang harus senantiasa dilindungi karena anak sejatinya adalah generasi penerus bangsa. kenakalan yang dilakukan anak atau yang disebut dengan kenakalan anak adalah perilaku menyimpang yang mana diluar dari kebiasaan yang ada di dalam masyarakat dan hal itu melanggar hukum. topik ini dipilih mengingat banyaknya kasus kenakalan anak yang terjadi di panti asuhan fajar amanah, sehingga diperlukanlah penyuluhan terkait hal ini. metode pengabdian yang dilaksanakan dibagi dalam beberapa tahap, yaitu tahap persiapan dan tahap pelaksaaan. edukasi kepada anak terkait dampak kenakalan penting dilakukan karena umumnya anak tidak mengetahui dampak dari kenakalan itu, selain itu edukasi terkait anak nakal dan pencegahannya perlu diberikan pada pengurus panti agar dapat mencegah terjadinya kenakalan anak. oleh karena itu kegiatan pengabdian ini bertujuan untuk memberikan penyuluhan atau sosialisasi guna untuk mengedukasi anak dan pengurus panti mengenai pendekatan attachment sebagai salah satu upaya pencegahan juvenile delinquency Kata Kunci: Anak, Attachment, Kenakalan
PENINGKATAN LITERASI KEUANGAN UNTUK PEMBERDAYAAN KELOMPOK USAHA MIKRO KECIL DAN MENENGAH (UMKM) DI KELURAHAN MERANTI PANDAK KOTA PEKANBARU Kartius, Kartius; Afrizal, Afrizal; Andry, Hendry; Paradita, Indriani; Amanda Sintya, Dwi
BHAKTI NAGORI (Jurnal Pengabdian kepada Masyarakat) Vol. 5 No. 1 (2025): BHAKTI NAGORI (Jurnal Pengabdian kepada Masyarakat) Juni 2025
Publisher : LPPM UNIKS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36378/bhakti_nagori.v5i1.4240

Abstract

Literasi Keuangan merupakan hal yang penting agar pelaku usaha mampu untuk meningkatkan pengetahuan, kemampuan, dan keyakinan sehingga mampu dalam mengelola keuanga. Literasi keuangan juga mesti dilakukan pada organisasi apapun bentuknya, tidak terkecuali terhadap Keluarahan Meranti Pandak dalam rangka menciptakan keuangan yang efektif pada UMKM yang terdapat di Keluarahan Meranti Pandak. Diantara permasalahan pelaku UMKM adalah kurang teliti dalam pengelolaan keuangan sehingga tidak mampu untuk memutuskan keuangan dengan baik Pelatihan literasi keuangan bagi pelaku UMKM di wilayah tersebut dinilai penting untuk mendukung keberadaan dan pertumbuhan UMKM di Kelurahan Meranti Pandak Kota Pekanbaru, Kota Pekanbaru. Kegiatan PKM ini dilakukan melalui beberapa tahapan yaitu Tahapan Persiapan, Tahapan Pelaksanaan dan Tahapan Evaluasi. Secara keseluruhan, diharapkan peserta UMKM dalam Kelompok Usaha Bersama (Kube) dapat meningkatkan kemampuan mereka dalam menggunakan teknologi untuk menghasilkan pembelajaran yang relevan, inovatif, dan adaptif di era digital melalui pelatihan tambahan dan pengembangan berkelanjutan.
Co-Authors , Miftahul Jannah -, Norman Ferdinal Abd.Rashid, Muhammad Hafiz Abdi Dharma Adang Bachtiar Adha, Dedi Adhariani, Siska Adi Putri, Indah Afiful Ikhwan Afrida Sary Puspita Agnia, Wini Agryadini, Roselika Agus, Azwar Agustin, Ghea Paki Agustina, Wiwit Ahmad Louis, Ahmad Ahmad Ridwan ahmad rizal Ahmad Syakur Ahyar Ahyar Ainil Mardiah Ainul Mardhiah, Ainul Akbar, Kevin Naufal Akmal, Sirajuddin Akmilatunnisa, Akmilatunnisa Alfiana Alfiana Alfiandi, Bob Alfitri Alfitri Alfred Alfred Amalia, Hafizha Azra Amanda Sintya, Dwi Amel Yanis Aminah Aminah Amri, Mila Amrulloh, M. Sholahuddin Amry, Zul Ana Ana Andi Urfia Awaliah Andria, Rama Andriana, Nana Andriani, Rizki Anggreani, Yulistina Aniza Octoviani Anjani, Arum Dwi Anjik Sukmaaji Antono, Rudi April, Muhammad Ardiyansyah Ardiyansyah Ardo, Okilanda Ariandini, Dinda Ariani, Rini Aris Tristanto Aris Tristanto Arman, Juni Arnes Yuli Vandika Aryadie Adnan Asdi Agustar Asep Machpudin Asfira, Rizka Asriani Asriani, Asriani Asrinaldi Asrinaldi Astuti, Elya Asy-Syiffa, Adinda Mutiara Auradian Marta Aurin, Rizkiza Ayuni, Nadya Qurrota Aziz, Ishak Azmi, Fahrul Azwar Azwar Azwarsjah, Tengku Azril Balqis, Natasya Sabilla Balqis, Natasya Sabillah Binti Mohd Afendi, Siti Hajar Bismar Arianto Bob Alfiandi Br Bangun, Eka Uliyanti Putri Budiyanti, Fatwa Bustanul Arifin Cahyana, Agung Chaereyranba Sholeh Clara Liany Tampubolon Claudia, Feby Dadan Sundara Dadang Mashur Dahlan, Dasrizal Dahlia Dahlia Dasril Dasril David Sarana Defrima Oka Surya Delvi Hamdayani Delvina, Delvina Dermawan, Bagas Dermawan, Rezki Deseria, Rita DESI NATALIA, DESI Devi Susana, Devi Dewi, Arisa Dewi, Dian Kharisma Diah PA, Enggar Dian Widyantini Diana, Nurdiana Diandi, Akmaluddin Dianita, Oktia Risa Dikjayanti, Melia Dimasiosz, Permata Jali Dinarni, Dian Dios Nugraha Putra Diyetmawati, Diyetmawati Dwi Pujiastuti Eddy Marheni Edi Gunawan Edyyul, Ilham Akerda Efendi, Susmitra Muhammad Efendi, Zulham Eki Darmawan Eko Martono Eko Martono Eko Purnomo Elfitra Elfitra Elzas Elzas, Elzas Emilia Susanti Endang Purwaningsih Erawati, Misni Erdawati Erdawati, Erdawati Erehandri, Rivaldo Erfani, Danti Erlina Burhan Erwin Erwin Fachrurrozi Fachrurrozi Fachruzzaki, Fachruzzaki Fadel, Fadel Fadjar Goembira Fahrizal Fahrizal Fairuza, Inaya Fajri, Rizki Farah Juniati Meutianingrum Fasdarsyah Fasdarsyah Fatchuroji, Acep Fathiah, Adha Fatia Fatimah Fauzan . Fauzi, Rizal Ula Ananra Febriana, Michelle Felisya, Suci Rahmatul Fernanda, Hengki fhajri, m Finola, Monicha Aulia fiprinita, rizki Firdaus, Nanda Rizky Firdawati, Firdawati Fisy Amalia Fitri Rahayu Fitri Ramadhani Fitria Alisa Fitrini Mansur Fredy Olimsar Fuadi Fuadi G Gunawarman, G Gaurifa, Yulia Setiawati Gea, Ali Yusran Ghasani, Almas Sabrina Giang, Phan Bao Gibran, Muhammad Nur Gita Indrawan, Mohamad Gunadi, Sahrul Gusmuliana, Paidi Hafifa, Nur Hamdan Hamdan Hamdika, Wahyu Hanasi, Raihan A. Handrisal Hardisman Harman Amir Harmayani, Ria Hartono, Makmur Hasan, Fadilah Hasnirwan Hasnirwan Hatidja, St. Hayati, Irma Isra Haykal, Muhammad Helmi Helmi hendrita, juli Hendry Andry Heriyani, Heriyani Herlambang, Albert Herlina Suciati Herlina, Nelli Hermazoni, Hermazoni Hery Widijanto Hildawati Hildawati, Hildawati Hospita, Wira Hsb, Aminah Rahmah Hsb, Siti Agustina Hudaeni, Nurul Hutabarat, Stiven Jerry Immanuel I GEDE PUTU WIRAWAN Ibnu Hajar Ida Ayu Putri Darmawati Ikhsan Muharma Putra Ikhwanul Arifan Ilahi, Taufiq Ilham Wahyudi Imam Hanafi IMAM, CHOIRUN Indah Damayanti, Indah Indah, Dini Permata Indraddin Indrawan, Mohammad Gita Indriarahmadani, Indria Rahmadani Indryani, Indryani Irasahwadi, Irasahwadi Irawan, Alfha Rizi Irawan, M. Alfa Rizi Irfan Oktavianus Irma Suryani IRSAN RYANTO Irwan Irwan Irwanto Irwanto Ismiyana, Ulydhatul J, Gilang Ramadhani Jarullah, Jarullah Jayawarsa, A.A. Ketut Jeki Haryanto Jelly, Jelly Jendrius Jendrius Juhari Juhari, Juhari Julianti, M. Ramaddan Jumiarti, Desri Junias Robert Gultom Kalalo, Rieneke Ryke Kanchanawongpaisan, Sipnarong Karokaro, Tati Kartinah Kartinah, Kartinah Kartius, Kartius Kasmanto Rinaldi, Kasmanto Kaysi, Nisa Khairani, Nerli Khairil Anwar Khairuddin - Khairunnisa Khairunnisa Kharsela, Yeni Kholid Hidayatullah, Kholid khusnul khotimah Komaini, Hayatullah Kontesa, Meria Lahmi, Ahmad Laurensia, Laurensia Lisdiana, Hayyun LISTIANA SRI MULATSIH Lucky Zamzami Lukito, Laksono Edhi M Ridwan, M. ridwan M. Shabri Abd. Majid M. Yusuf Mahroza, Jonni Mahyuddin, Meriwati Mahyudin Ritonga Maidarman, Maidarman Maidelwita, Yani Maihasni Maihasni Maria Paristiowati Markum Marleni Marleni Marliyah, Marliyah Marzuki Marzuki Maskota Delfi Masri, Desi Masrun masrun Maulana, Dian Mia Aina Miko, Alfan Mimin Sundari Nasution Misni Erwati, Misni Muammar Alkadafi Muammar Khaddafi Muhammad Maulana Muhammad Ryu Syaputra Muhammad Sabir Muhammad Tahir Muhammad Zainal Abidin Mukhzarudfa, Mukhzarudfa Muktiarni, Muktiarni Musdalifa Musdalifa Muslim Muslim Mustofa , Samsul Muthia, Gina Mutiara Asy Syiffa, Adinda Na'afi, Septiana Nainggolan, Icha Ananda Nana Adriana Nazaki Nazaki Nazri, Nazri Nela Safelia nelsi arisandy arisandy, nelsi arisandy Netty Herawaty Ngaliman, Ngaliman Ningsih, Yanisa Fitria Norini, Norini Nova Susanti Novigator, Hendri Nugroho, Sudarmanto Budi Nur Hafifa Nurasiah Nurasiah Nurdiana Nurdiana Nurfidari, Nurfidari Nurhayati Nurhayati Nuridin Widya Pranoto Nurlina, Eka Nurmadia, Nurmadia Nurnajmi, Nurnajmi Nursafiah, Nursafiah Oktaf Rina Oktora, Ria Ophiyandri, Taufika Panchadria, Pramana Anwas Paradita, Indriani Parinduri, Ramadha Yanti Perdana, Taslim Permadi, Hari Petrus Loo Pham, Van Huynh Thanh Prabowo, Rahayu Adi Prakoso, Lukman Yudho Pranata, Agung Prayunita Sari, Novalia Niken Pribadi, Ikhsan Abdi Prihantony, Des Indri Priyanto Priyanto Purwaningsih , Endang Putra, Dios Nugraha putra, jefry aprizal Putra, Johni Eka Putra, Juanda Putra, Juli Ishaq Putra, Yogi Arnaldo Putri Nelly Syofiah Putri, Dhea Salsabila Putri, Faura Chandra Aditya Putri, Novica Putri, Sania Destia Putri, Shelsa Moertiriany Qaribi, Mahanta R. Hariyani Susanti Rahmad Firdaus Rahmad Gurusinga Rahman Hidayu Rahmat Hidayat Rakhmawati, Dessy Ramadani, Mery Raniasa Putra Ratih Kusumastuti Ratih Ratnasari Ratna Lestari Redho Rama Putra Reni Yustien Reni, Ises Reviza, Liza Rico Wijaya Z Riduan, Akhmad Rifky , Sehan Rika Ampuh Hadiguna Riki Saputra, Riki Rima Semiarty Rimanto, Rimanto Rina Lestari Rinaldo, Rio RINEL MA FITLAYENI S.Sos Ririn Handayani Risky Setiawan Rita Handayani, Rita Rivan , Muhammad Rizanda Machmud Rizkiyah, Ananda Putri Rizky Setiawan Robi Rendra Tribuana Roni Adi Wijaya Rosniati Hakim Roswati, Roswati Rudi Febriamansyah Rusfa, Dilla Dwi Rahmatin Rusydi Rusydi Sabyan, Muhammad Safitri, Dian Prima Saharani, Adelia Saliman Saliman Salma Wati Salman Jumaili Salsabila, Mutiara Samsul Mustofa Santosa, Tomi Apra Saputra, Alziad Sari , Elvina Mutia Sari , Sintia Eka Puspita Sari, Elvina Mutia Sari, Naura Juwita Sari, Sintia Eka Puspita Sari, Suci Kurnia Sarmiati Sarmiati Satriawan, Bambang Sawaluddin Sawaluddin, Sawaluddin Sawaludin, Sawaludin Sayfulloh, Usman Hamid Scheilla Aprilia Murnidayanti Sefrianti, Riski Sembiring, Tamaulina Br. seswandi, agus Setiawan, Budhy Setyorini, Triyana Wahyu Shabri Abd. Majid, M Sholeh , Chaereyranba Sihombing, Hanissa Wandansari Sijabat, Jannes Simarmata, Joner Sinaga, Hommy Dorthy Ellyany Siringo-ringo, Juwita Juliana Siska Adhariani Siska, Lira Tri Siti Aisyah Siti Azizah SITI MARIYAH Slamet Raharjo Soetjipto, Ken Sabardiman sofia, nur zarit Sofyan Sofyan Solihat, Iis Solly Aryza Soniawan, Vega Srg, Syahruddin Sri Budi Purwaningsih, Sri Budi Sri Kurniawati Sri Patmi, Sri SRI RAHAYU Sri Rezeki Sri Setiawati Sri Setiawati, Sri Sri Wahyuni St. Hatidja Suaip, Suaip Sudirman Sudirman Sugianto, Efendi Sugiman, Ranon Suhardi Suhardi Suhardi Suhardi SUMARIYATI, RINA RUSDIANA Sumarna, Agus Suriani, Halisah Surtika, Memi Suryadi, A. Fitriani Suryati Suryati Suryawahyuni Latief Susfayetti, Susfayetti Sutrisna, Sela Syafda, Rohadatul Aisy Syafwar, Fadhilah Syahriyal, Syahriyal Syahriyanti, Mita Syamsiar, Syamsiar Syaprianto, Syaprianto Syaputra, Fendi Agus Syarief, Devi Syawaluddin Syawaluddin, Syawaluddin Sylvia Kartika Dhamayanti Tamrin Tamrin Tamrin Tamrin Tantri, Jennifer Tarigan, Selvi Br Tarissaputra, Retdian Teguh Sutanto Thoiyibi, M Tiofanny, Claudie Tona Aurora Lubis Tristanto, Aris Ulmy, Adella Yauma Unpris Yastanti, Unpris Utami, Cleofatra Utami, Eva Yuniarti Uz–Zaky, M. Rafi Wahyu, Milde Wijaya, Riko Wijaya, Sean Michael Owen Winda, Rahma Wirma, Sucy Lestari Wirmie Eka Putra Witarsyah, Witarsyah Yani, H. Ahmad Yenni Darvina Yoggi Harmaidi Yogi Setiawan Yuliana, Desi Yulitri, Rina Yuliusman Yuliusman Yulmardi Yulmardi Yunita Yunita Yupita, Sles Yusriana Yusriana, Yusriana Zainal Arifin Zaini Ali Zainuddin, Muchamad Ishaq Zetra, Aidinil Zurmayeni, Zurmayeni Zusmelia Zusmelia