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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.
Performance Analysis of Government Regional Revenue and Expenditure Budget (APBD) Management Ismiyana, Ulydhatul; Parinduri, Ramadha Yanti; Awaliah, Andi Urfia; Riduan, Akhmad; Afrizal, Afrizal
Jurnal Economic Resource Vol. 8 No. 2 (2025): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v8i2.1636

Abstract

The Regional Revenue and Expenditure Budget (APBD) is the primary instrument used by local governments to achieve development goals and enhance community welfare. Through the APBD, local governments plan and manage regional revenues and expenditures in a budget year. Therefore, the effectiveness and efficiency of APBD management are important indicators in assessing local government performance. This type of research uses a qualitative descriptive approach. The objective of this research is to examine the financial performance of the Indonesian government, specifically the Performance Analysis Report on the Management of the Regional Revenue and Expenditure Budget (APBD) of the Indonesian government. This research utilizes secondary data sourced from official government documents in Indonesia. The data analysis technique employed in this research utilizes the Balanced Scorecard method. The results of this study have found that by using the Balance Scorecard method, namely: (1) Based on the independence ratio, the City government has shown delegative results. (2) Based on the revenue effectiveness ratio, the City government has succeeded in achieving targets or objectives effectively. (3) The Customer Satisfaction Perspective uses the public satisfaction index (IKM) of government. (4) The Internal Process Perspective of Bureaucratic Reform uses the bureaucratic reform index (IRB) of the city in 2023 - 2025, which shows a significant increase. From 2023 to 2025, Indonesia is expected to see an increase in the percentage of SMEs. (4) The growth and learning perspective using the city employee quality index in 2023 – 2025 shows that the quality of employees who have participated in training and development is very high.
The Impact of Fintech Peer-to-Peer Lending Investments on Public Financial Inclusion Alfiana, Alfiana; Mulatsih, Listiana Sri; Widyantini, Dian; Meutianingrum, Farah Juniati; Afrizal, Afrizal
Jurnal Economic Resource Vol. 8 No. 2 (2025): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v8i2.1638

Abstract

The purpose of this study is to determine the impact of peer-to-peer lending fintech investments on public financial inclusion. This research approach collected data through a literature review, which involved reading literature from various sources, including books, reports, articles, and journals, employing both qualitative and deductive methods. The findings of this study suggest that peer-to-peer lending fintech investments have a positive impact on financial inclusion, including increased economic activity, enhanced financial literacy, and expanded investment opportunities. However, this system still faces various challenges, including the risk of default, data security concerns, a lack of education, and immature regulations. To overcome these challenges and strengthen its positive impact, collaboration between the government and platform providers is necessary to enhance rules, financial education, and digital literacy, as well as develop sharia-compliant and socially responsible products, so that peer-to-peer lending can become an integral part of an inclusive and sustainable financial system.
Analysis of Micromanagement Strategies in MSMEs in the Digital Era Mardiah, Ainil; Afrizal, Afrizal; Amalia, Fisy; Fatchuroji, Acep; Muhammad Sabir
Jurnal Economic Resource Vol. 8 No. 2 (2025): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v8i2.1748

Abstract

The purpose of this study is to analyze micromanagement strategies in MSMEs in the digital era. This research approach collects data through a literature review, which involves reading literature from various sources, including books, reports, articles, and journals, employing both qualitative and deductive methods. The results of this study suggest that in the digital era, MSMEs must adopt micromanagement strategies to enhance competitiveness and operational efficiency. These strategies include operational optimization through technology, digital marketing based on social media and e-commerce, financial management utilizing digital applications, and enhancing human resources and leadership through digital literacy. The utilization of consumer data also drives innovation in products and services. The successful implementation of this strategy is supported by the synergy of the digital ecosystem, including the active role of the government, technology platforms, universities, communities, and local media and influencers in providing access, mentoring, and sustainable promotion for MSMEs.
Principal Leadership Typology in Improving the Quality of Education at Muhammadiyah 1 Ponorogo Middle School Afrizal, Afrizal; Ikhwan, Afiful
Educate: Jurnal Ilmu Pendidikan dan Pengajaran Vol 4, No 3 (2025)
Publisher : Educate: Jurnal Ilmu Pendidikan dan Pengajaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56114/edu.v4i3.12955

Abstract

This study aims to answer two research questions: identifying the leadership typology of the principal of Muhammadiyah 1 Junior High School, Ponorogo, and analyzing their contribution to improving the quality of education at the madrasah. The focus of this research is based on the principal's strategic role as a director, manager, and innovator, who determines educational programs and the achievement of service quality. This study used a qualitative approach with descriptive-analytical methods. Data were collected through observation, in-depth interviews, and documentation analysis that illustrated actual leadership practices. Process analysis was conducted inductively and deductively to identify leadership patterns and summarize their links to improving educational quality. The research results indicate that school principals apply democratic, humanistic, and collective leadership typologies. This typology is evident in decision-making patterns involving teachers and the school committee, attention to the welfare and professional needs of educators, and cross-stakeholder collaboration in implementing school programs. Principals also combine their roles as educators, managers, supervisors, and innovators to strengthen the digitalization of learning, improve teacher competency, and develop student achievement programs. This approach creates a conducive, collaborative, and quality-oriented learning environment. Based on these findings, the research recommends strengthening accountability systems to ensure a more structured collective process, as well as regular evaluation of innovative and digital programs to ensure their relevance to student needs and educational development.
Integrasi Sains dan Islam dalam Pembelajaran Madrasah: Analisis Pedagogis Pendekatan Integralistik dalam Studi Islam Afrizal, Afrizal; Perdana, Taslim; Nurnajmi, Nurnajmi; Hakim, Rosniati; Wahyuni, Sri
Takuana: Jurnal Pendidikan, Sains, dan Humaniora Vol. 4 No. 3 (2025): Takuana (October-December)
Publisher : MAN 4 Kota Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56113/takuana.v4i3.240

Abstract

The dichotomy between religious and secular sciences has long been a challenge within the Islamic education system, particularly in madrasahs. Consequently, teaching practices often become fragmented and disconnected from the spiritual dimension of Islam. This article aims to conceptually examine the importance of an integralistic approach in Islamic Studies as an epistemological foundation for integrating science and Islam in madrasah education. The study employs a library research method using content analysis of classical and contemporary Islamic scholars such as Amin Abdullah, Fazlur Rahman, Ismail Raji al-Faruqi, and Zakiyuddin Baidhawy. The findings indicate that the integralistic approach facilitates an epistemological dialogue between revelation, reason, and empirical reality, allowing madrasah learning to integrate the values of tawhid with modern scientific knowledge. Hence, the integration of science and Islam is not merely a curricular synthesis but a paradigm shifts that positions knowledge as an act of devotion to God. The study recommends developing a curriculum model based on integrative-interconnective approaches and strengthening teachers’ competencies to foster holistic and transformative learning.
STUDI KOMPARATIF STRATEGI INVESTASI GROWTH INVESTING DAN VALUE INVESTING DI PASAR MODAL INDONESIA Na'afi, Septiana; Afrizal, Afrizal; Wijaya, Sean Michael Owen; Lukito, Laksono Edhi; Agustina, Wiwit
JURNAL LENTERA BISNIS Vol. 15 No. 1 (2026): JURNAL LENTERA BISNIS, JANUARI 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v15i1.2046

Abstract

This study aims to analyze and compare the implementation of growth investing and value investing strategies in the Indonesian capital market. The research approach used is a qualitative comparative study method. Data were obtained through in-depth interviews with investors, capital market analysts, and academics, supported by literature and documentation in the form of issuer financial reports and publications from the Indonesia Stock Exchange. Informant selection was conducted using purposive sampling, while data analysis used the Miles and Huberman interactive analysis model, which includes data reduction, data presentation, and conclusion drawing. The results show that both growth investing and value investing are applied in the Indonesian capital market with various adjustments to the volatile market characteristics dominated by retail investors. Growth investing focuses more on a company's future growth potential and offers the opportunity for high returns, but is accompanied by significant volatility risks. Meanwhile, value investing emphasizes finding stocks that promise to be below their intrinsic value with a relatively lower level of risk, although requiring a longer investment period. This study also found that no investment strategy is absolutely superior, as the effectiveness of each strategy is strongly influenced by market conditions, investor characteristics, and investment objectives and horizons. This study concludes that understanding the characteristics of the Indonesian capital market and implementing investment strategies are crucial factors for investors in optimizing portfolio performance. These findings are expected to contribute theoretically to the study of investment strategies and serve as a practical reference for capital market investors in Indonesia.
Co-Authors , Miftahul Jannah -, Norman Ferdinal Abd.Rashid, Muhammad Hafiz Abdi Dharma Adang Bachtiar Ade Putra Nanda 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 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 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 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 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 Hasnirwan Hasnirwan Hatidja, St. Hayati, Irma Isra Haykal, Muhammad Helmi Helmi 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, 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 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 Kontesa, Meria Lahmi, Ahmad LISTIANA SRI MULATSIH 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 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 Novigator, Hendri 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 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 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 Rosniati Hakim Roswati, Roswati Rudi Febriamansyah Rusfa, Dilla Dwi Rahmatin Sabyan, Muhammad Safitri, Dian Prima Safrinal, Safrinal 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 MARIYAH Slamet Raharjo sofia, nur zarit 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 Sukendi Sukendi SUMARIYATI, RINA RUSDIANA Supriyanto Supriyanto Suriani, Halisah Surtika, Memi Suryadi, A. Fitriani Suryati Suryati Suryawahyuni Latief Susfayetti, Susfayetti Sutrisna, Sela Syafda, Rohadatul Aisy Syafwar, Fadhilah Syahriyal, Syahriyal Syamsiar, Syamsiar Syaprianto, Syaprianto Syaputra, Fendi Agus Syarief, Devi Syawaluddin Syawaluddin, Syawaluddin Sylvia Kartika Dhamayanti Tamrin Tamrin Tamrin Tamrin 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 Yulia Fitri Yuliana, Desi Yulitri, Rina Yuliusman Yuliusman Yulmardi Yulmardi Yunita Yunita Yupita, Sles Yusriana Yusriana, Yusriana Zainal Arifin Zaini Ali Zetra, Aidinil Zurmayeni, Zurmayeni Zusmelia Zusmelia