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tingkat bunga JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Akuntansi Kompetif Jurnal Sekretari Universitas Pamulang BALANCE Jurnal Akuntansi dan Bisnis Gema Wiralodra Jurnal Proaksi Jurnal Pendidikan dan Konseling Jurnal Riset Terapan Akuntansi SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam Performance : Jurnal Bisnis dan Akuntansi Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Jurnal Investasi Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Jurnal Riset Akuntansi Politala International Journal of Economics Development Research (IJEDR) Ilomata International Journal of Tax and Accounting JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Accounting Profession Journal (APAJI) Jurnal Akuntansi Jurnal Abdi Insani Enrichment : Journal of Management Jurnal Aisyah : Jurnal Ilmu Kesehatan Open Access Indonesia Journal of Social Sciences JPEKBM (Jurnal Pendidikan Ekonomi, Kewirausahaan, Bisnis dan Manajemen) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Cakrawala Repositori Imwi Coopetition : Jurnal Ilmiah Manajemen Journal of Social Science Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Pengabdian kepada Masyarakat Nusantara Journal of Economics and Business UBS Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Quantitative Economics and Management Studies Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Journal La Bisecoman Ekobis: Jurnal Ilmu Manajemen dan Akuntansi Daengku: Journal of Humanities and Social Sciences Innovation Open Access Indonesia Journal of Social Sciences Interdisciplinary Social Studies Jurnal Ekonomi JURNAL ILMIAH GLOBAL EDUCATION Jurnal Impresi Indonesia International Journal of Science and Society (IJSOC) Journal of Social Research Golden Ratio of Finance Management AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Jurnal Ekonomika: Manajemen, Akuntansi & Perbankan Syari'ah Jurnal Ekonomika Dan Bisnis BULETIN BISNIS & MANAJEMEN (BBM) Jurnal Akuntansi dan Keuangan Indonesia Bursa : Jurnal Ekonomi dan Bisnis Journal of Accounting and Finance Management (JAFM) Jurnal Penelitian dan Karya Ilmiah Lembaga Penelitian Universitas Trisakti Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Community Service (IJCS) Journal of Creative Student Research Jurnal Indonesia Sosial Teknologi Jurnal Indonesia Sosial Sains Journal Research of Social Science, Economics, and Management PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Indonesian Research Journal on Education Hexagon Jurnal Adijaya Multidisiplin Innovative: Journal Of Social Science Research Journal of Social Science Riwayat: Educational Journal of History and Humanities IIJSE Jurnal Pengabdian Sosial Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam RESLAJ: Religion Education Social Laa Roiba Journal Jurnal Penelitian Pendidikan Indonesia Jurnal Akuntansi Amerta KALBISIANA Jurnal Sains, Bisnis dan Teknologi Journal of Ekonomics, Finance, and Management Studies International Journal of Islamic Business and Economics (IJIBEC)
Agus Munandar
Universitas Esa Unggul
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PENGARUH PENGGUNAAN CLOUD ACCOUNTING TERHADAP KUALITAS LAPORAN KEUANGAN PT. X (PERUSAHAAN PROPERTI) Uus Nursyamsu; Agus Munandar
Jurnal Sekretari Universitas Pamulang Vol 9, No 1 (2022): JURNAL SEKRETARI
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/skr.v9i1.18704

Abstract

ABSTRAK Memasuki era digital 4.0 di mana semua bidang telah menggunakan teknologi canggih tak terkecuali sektor properti dan juga sektor-sektor lainnya. Keakuratan laporan keuangan tentunya juga harus meningkat dengan adanya teknologi yang terus berkembang. Keakuratan juga mempengaruhi kualitas daripada laporan keuangan yang pada akhirnya akan mempengaruhi pula perusahaan dalam mengambil keputusan. Pada perusahaan properti seringkali dihadapkan pada ketidakakuratan informasi di laporan keuangan sehingga pimpinan seringkali terlambat dalam menentukan kebijakan. Dalam penelitian ini ada dua permasalahan yaitu keterlambatan pembuatan laporan keuangan karena menunggu data dari proyek-proyek untuk dibuku di kantor pusat dan juga keterlambatan pencatatan penerimaan piutang karena customer hampir semua membayar melalui mesin ATM (Automatic Teller Machine) atau pun online banking. Guna mengatasi masalah tersebut dibutuhkan manajemen laporan keuangan yang cepat dan tepat. Cloud accounting merupakan sebuah database untuk menyimpan data akuntansi secara on line. Melalui cloud accounting data-data transaksi akuntansi akan dapat dientri kapan saja dan tersimpan dengan baik. Laporan keuangan pun nantinya akan keluar dengan cepat dan akurat. Penulis mengharapkan adanya penggunaan cloud accounting ini dapat mengatasi permasalahan pada kualitas laporan keuangan.Kata kunci : laporan keuangan, cloud accounting, properti, akuntansi, informasi THE EFFECT OF USING CLOUD ACCOUNTING ON QUALITY OF FINANCIAL STATEMENTS PT. X (PROPERTY COMPANY) ABSTRACT  Entering the digital era 4.0 where all fields have used advanced technology, including the property sector and other sectors. The accuracy of financial statements, of course, must also increase with the ever-evolving technology. Accuracy also affects the quality of financial reports which in turn will affect the company in making decisions. Property companies are often faced with inaccurate information in financial statements so that leaders are often late in determining policies. In this study, there are two problems, namely the delay in making financial statements due to waiting for data from projects to be recorded at the head office and also delays in recording receipts of receivables because almost all customers pay through ATM machines (Automatic Teller Machines) or online banking. In order to overcome these problems, fast and precise financial statement management is needed. Cloud accounting is a database to store accounting data online. Through cloud accounting, accounting transaction data can be entered at any time and stored properly. Financial reports will also come out quickly and accurately. The author hopes that the use of cloud accounting can overcome problems in the quality of financial statements. Keywords: financial statements, cloud accounting, property, accounting, information
SEBUAH META ANALISIS TENTANG PENGARUH SOFTWARE AKUNTANSI TERHADAP PERUSAHAAN Nanda Vito; Agus Munandar
Jurnal Akuntansi Vol. 21 No. 2, Juli - Desember 2021
Publisher : Jurnal Akuntansi

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

Abstract

The purpose of this analysis is to gain empirical data concerning the effect of what an Accounting Software has on the firms and users. The data that is used on this study consists of 7 research papers. In theory, digital software are meant to be a practical, easy to use, and efficient tool that can be used by a User. This Research will be done in the style of a meta-analysis. There are many benefits with using this method, such as already having existing research to be the main data set. With that fact in mind, we can use numerous papers as reliable sources to base this meta-analysis on. This analysis will contain numerous research papers concerning the effects of what an Accounting Software has on a firm. The results of this analysis show that Accounting Software have a positive impact on the efficiency and practicality of the accounting process, This is due to the basic purpose on why an accounting software was made in the first place, to help and simplify work for users. Keywords: Accounting Software, Accounting Programs, Accounting
Pengaruh Financial Leverage dan Profitabilitas Terhadap Income Smoothing Dengan Kualitas Audit Sebagai Pemoderas Rasinih Rasinih; Agus Munandar
Jurnal Ilmiah Akuntansi dan Bisnis Vol 11 No 1 (2016)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (138.281 KB) | DOI: 10.24843/JIAB.2016.v11.i01.p05

Abstract

This study aimed to examine the effect of Financial Leverage and Profitability against income smoothing with Quality Audit as a moderating. Profitability measured by return on assets formula net income divided by total assets. Financial Leverage is measured by finding the ratio between total liabilities and total assets of a company. Meanwhile, with the smoothing Income Gain Flattening Index and Quality audits with dummy. The population in this study 134 company, with the period of 2011 until 2013, the Company analyzed 20 companies. The method of analysis used data from this study multiple regression analysis. But earlier, descriptive statistical analysis and classical assumption. Results of this study show variable financial leverage and profitability and significant influence on income smoothing. Keywords: Financial Leverage, profitability, income smoothing, quality audit
PELATIHAN PEMBUKUAN DAN PENCATATAN KEUANGAN SEDERHANA KEPADA SISWA/I YAYASAN PRIMA UNGGUL Agus Munandar; Iren Meita; Lidwina Ribka Putritanti
JURNAL PENGABDIAN KEPADA MASYARAKAT Vol 24, No 1 (2018): JANUARI - MARET
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jpkm.v24i1.8944

Abstract

AbstrakSiswa Yayasan Prima Unggul selalu aktif dalam melakukan kegiatan bisnis untuk membantu pemahaman mereka dalam kegiatan yang diberikan di kelas. Kegiatan yang mereka erat kaitannya dengan kegiatan bisnis, oleh karenanya diperlukan penambahan ilmu tentang pembukuan dan pencatatan untuk mendukung kegiatan bisnis atau usaha mereka, dimana apabila sejak dini sudah diajarkan kelak usaha UMKM yang mereka rintis dapat berhasil dan maju. Penawaran kerjasama tim PKM kepada mitra disambut dengan baik oleh Koordinator Bapak Martinus Gea dalam kegiatan PKM, Jakarta Timur. Mereka sangat mendukung dan antusias untuk dilaksanakannya kegiatan PKM, Kegiatan PKM yang telah dilaksanakan tanggal 22 Maret 2017 dievaluasi dalam rapat tim PKM di ruang rapat dosen lantai 2 kampus Kalbis Institute Jl. Pulomas Selatan Kav.22 JakTim pada tanggal 14 Maret 2017 jam 08.00 – 17.00 WIB. Para Siswa dan siswi yang sebelumnya belum terlalu paham pembukuan dan pencatatan keuangan sederhana mulai memahami manfaat dari pembukuan dan pencatatan keuangan sederhana.Kata kunci: Pembukuan, UMKM, keuangan sederhana, PencatatanAbstractStudents of Yayasan Prima Unggul are always active in conducting business activities to assist their understanding in the activities provided in the classroom. Activities that they are closely related to business activities, therefore required additional knowledge about the bookkeeping and recording to support their business activities or business, where if from an early age has been taught later MSME business they pioneered can succeed and go forward. The PKM team's cooperation offer to the partners was welcomed by Coordinator Mr. Martinus Gea in PKM, East Jakarta. They are very supportive and enthusiastic for the implementation of PKM activities, PKM activities that have been held on March 22, 2017 evaluated in PKM team meeting in lecturers' conference room on 2nd floor of Kalbis Institute campus Jl. Pulomas Selatan Kav.22 JakTim on 14 March 2017 at 08.00 - 17.00 WIB. Students and students who have not been too familiar with simple bookkeeping and record keeping begin to understand the benefits of simple bookkeeping and recording.Keywords: Bookkeeping, UMKM, simple finance, Recording
Reaksi Pasar Modal Terhadap Penetapan Bencana Skala Nasional Wabah COVID-19 Mega Chyntia; Agus Munandar
Jurnal Akuntansi Bisnis Vol 20, No 1: Maret 2022
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v20i1.4292

Abstract

AbstractThe COVID-19 outbreak in the city of Wuhan, China began at the end of 2019 and spread to several countries in 2020 indicating a state of emergency not only for health but also for the global economy. The purpose of this study is to test whether the official determination of the COVID-19 disaster nationally can affect the capital market in Indonesia. The research method used is quantitative research using an event study approach. Samples were taken from companies listed on the Indonesian Capital Market belonging to the LQ45. The event period for calculating abnormal return and trading volume activity is 7 days (3 days before and 3 days after, including event date), with abnormal return and trading volume activity as a measure of market reaction. The results showed that there were differences in the average abnormal return (AAR) and trading volume activity (ATVA) on the 3 days before and after the determination. This finding shows that the official designation of Covid 19 as a national disaster by the Indonesian government is seen as bad news for capital market players in Indonesia.AbstrakWabah COVID-19 di kota Wuhan, China yang dimulai pada akhir tahun 2019 dan menyebar ke beberapa negara pada tahun 2020 menandakan keadaan darurat tidak hanya bagi kesehatan tetapi juga bagi perekonomian global. Tujuan dari penelitian ini adalah untuk menguji apakah penetapan resmi bencana COVID-19 secara nasional dapat mempengaruhi pasar modal di Indonesia. Metode penelitian yang digunakan adalah penelitian kuantitatif dengan menggunakan pendekatan event study. Sampel diambil dari perusahaan yang terdaftar di Pasar Modal Indonesia yang tergabung dalam LQ45. Periode peristiwa untuk menghitung aktivitas abnormal return dan volume perdagangan adalah 7 hari (3 hari sebelum dan 3 hari setelah, termasuk tanggal peristiwa), dengan aktivitas abnormal return dan volume perdagangan sebagai ukuran reaksi pasar. Hasil penelitian menunjukkan bahwa terdapat perbedaan rata-rata abnormal return (AAR) dan trading volume activity (ATVA) pada 3 hari sebelum dan sesudah penetapan. Temuan ini menunjukkan bahwa penetapan resmi Covid 19 sebagai bencana nasional oleh pemerintah Indonesia dipandang sebagai kabar buruk bagi pelaku pasar modal di Indonesia. 
Effect of Solvency, Sales Growth, and Institutional Ownership on Tax Avoidance with Profitability as Moderating Variables in Indonesian Property and Real Estate Companies Rusna Oktaviyani; Agus Munandar
Binus Business Review Vol. 8 No. 3 (2017): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v8i3.3622

Abstract

This research aimed to examine the effect of solvency, sales growth, and institutional ownership towards tax avoidance with profitability as a moderating variable. The sample was real estate and property companies listed on the Indonesia Stock Exchange in 2011-2015. The sample was selected using purposive sampling method to get sample about 31 companies. The data used moderated regression analysis. The results indicate that the solvency has significant and positive effect on tax avoidance. Meanwhile, sales growth and institutional ownership do not affect tax avoidance. Then, profitability can moderate the relationship between institutional ownership and tax avoidance.
The Effect of Corporate Social Responsibility, Profitability, and Leverage toward Tax Aggressiveness with Size of Company as Moderating Variable Riza Aulia Fitri; Agus Munandar
Binus Business Review Vol. 9 No. 1 (2018): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v9i1.3672

Abstract

This research aimed to examine the influence of Corporate Social Responsibility (CSR), profitability, and leverage toward tax aggressiveness by considering the size of the company as the moderating variable. The population was 111 companies listed on the Indonesian Stock Exchange (BEI) from 2010 to 2015. Determination of the sample used purposive sampling method, and it obtained a sample of 36 manufacturing based on certain criteria. The analysis technique used was the multiple regression analysis. The results show that CSR and leverage have a significant and negative effect influence on the tax aggressiveness of the corporate tax. Meanwhile, profitability does not significantly influence the tax aggressiveness in corporate taxes, and the size of company cannot moderate the influence of CSR, the profitability, and leverage on tax aggressiveness.
Performance Analysis of Tangerang City Local Government Information System Website Franki Slamet; Agus Munandar
Primanomics : Jurnal Ekonomi & Bisnis Vol 20 No 1 (2022): Jurnal Primanomics : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/pe.v20i1.862

Abstract

This research was conducted as a basis for performance analysis of the information system website local government of Tangerang City. It will be described on the results of measurement and assessment of the information system of the tangerang city government. Of course, government information systems are needed to improve public services. With the results of the information system of the local government of Tangerang City is well indicated.
PENERAPAN PELAKSANAAN AKUNTANSI PERTANGGUNGJAWABAN DALAM PENILAIAN KINERJA Anisa Widiastuti; Syahla Salsabila; Agus Munandar
Jurnal Proaksi Vol 9 No 1 (2022): Januari - Maret
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v9i1.2430

Abstract

Performance is something that functions to achieve the success of a company. Performance is a part that must be confirmed to find out the achievements of a company. Basic system used in this performance is responsibility accounting. Responsibility accounting is one of the most important components of all control in a company. Responsibility accounting is used as a process of collecting and presenting a financial report. One of the systems in responsibility accounting that contains how to control costs for production and non-production. From the results of this study showing to find out how the implementation of accountability accounting in performance research at CV Kenari Furniture, Majasari Distric, Pandeglang, Banten. In this study, the method used is descriptive qualitative. Based on accountability accounting information data, this method describes empirical and factual data based of CV Kenari Furniture. Qualitative descriptive method which contains analytical analysys so that it can obtain conclusions based on objectives. From the results of this study, it was stated that at CV Kenari Furniture the planning and implementation of accountability accounting had been implemented and was quite good. In the application of CV Kenari Furniture's responsibility accounting, namely by providing work safety insurance and severance pay. Keywords : Responsibility Accounting, Employee Performance Appraisa
Impact of Covid-19 on Profitability in Kompas100 Index Companies Anisah Abni; Agus Munandar; Audita Shasabilla Amin
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 6 No 1 (2022): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v6i1.1835

Abstract

The study was conducted to see the impact of the Covid-19 pandemic on the profitability of the industries incorporated in the Kompas100 index. There is also profitability using Return on Assets (ROA) and Return on Equity (ROE). The author sees 2 situations that change the situation the most, namely before and after the virus was announced. The author takes the entire population as well as all industries that are available and listed on the Indonesia Stock Exchange in 2019-2020. This research uses a quantitative descriptive approach and uses secondary information. The results obtained show that there is a large comparison of the ROA and ROE profitability ratios during the pandemic. Looking at the results of previous research and reviews, the results that the authors get are information related to the impact of the Covid-19 virus on the Kompas100 index on company profitability. A comparison needs to be considered because of changes in the period before and during the pandemic, to the return on assets (ROA) and return on equity (ROE) of the Kompas100 industry. Pay attention to profitability in the period before the Covid-19 pandemic.
Co-Authors Abdul Ghafar Ismail Abdul Ghafar Ismail Abdurrahman Abdurrahman Abdurrahman Abdurrahman Abdurrahman Abdurrahman Achmad Chusanudin Achmad Chusanudin Adhikara, Muhammad Fachruddin Arrozi Adies Mariska Adinda Nilawati Afandi, Rino Kurnia Afvia Diyun Agnes Fanny Laurent Agris Haryanto Prakasa Agus Angling Kusumah Agus Cholik Ahad, Suci Ramadhanti Ahmad Ahmad Fajri Ahmad Fiqri, Ahmad Ahmad, Ardian Aisya Sheilla Farina Nadia Akbar, Rizky Akhmad Yani AlFajriyah Nurul Khofifah Alfian Agustiar ALFINA ARIQ SHAFIRANI Amin, Rashidi Ana Damayanti Andrew Pandowo Andriyanto, Irwin Angela Anjelier Angelia Angelia Anisa Widiastuti Anisah Abni Anjani, Dito Fatria Annia Anastia Mursalin Antasti, Erico Antonius TS Prabowo Anugrah, Faisal Anwar, Ardian Aprianti, Indah Arhan Rachmadan Arif Hidayanto Arifin, Muhammad Rais Aritonang, Ramona Ariza, Dani Arnold Sugiarto Artia, Wa Ode Tri Astuti, Melinda Asyari, Asyari Audita Shasabilla Amin Aulia Safira Aulia, Aisa Azmi Kurnia Izzati B, Dea Ockta Bernando Sirait, Rio Bija, Riartri Nanda Brian Argaries Budi Sumartono C Susi Maryanti Chusanudin, Achmad Cita Restuningsih Dade Nurdiniah Dara Putri Junianti Dawam, Yanuar Pribadi Delang, Teresa Ona Devika Liviana Dewi Kurniawati Dewi Kurniawati Dewi Kurniawati Diajeng Larasati Dian Wirdiansyah Diana Frederica Diana, Wahyu Didik Sugiyanto Dika Fajri Ilham Dinda Khomsin Amalia Dini Marina Djumiyati, Dewi Dojeng Meisi Koo Donant Alananto Iskandar Edi Hamdi Edi Hamdi Edi Hamdi Edi Hamdi Edwin Wiguna Edwin Wiguna Effendi Tjahjadi Effendi Tjahjadi Effendi Tjahjadi Eka Bertuah Eka Setiawati Elfrida Ratnawati Elis Elis Elis, Elis Elisabeth Angelina Erika Febia Alviani Putri Erna Longa Erna Longa Erna SETIYAWATI Erna Shaira Fadilah Esye, Yendi Eva Triyana Eva Triyana Fadila Ayu Utami Fadilla Putri Oktaviasari Fahri Hananto Yasin Faridatul Munawaroh Fatihurrahman, Muhammad Hilmi Febrina Ayu Finsensia Fildza Ghaisani Farahiyah Hernadi Firdaus Fitri Aamalia Al Thaaf Fitri, Riza Aulia Franki Slamet Franki Slamet Frischa Sonawaty Theresia Sianturi Friska Yolanda G, Andhika Maula Gaus, Muh Gudono Gudono Gusriantho Mendrofa Hadi Pratama Hadibowono, Satrio Hambali Hanafia Haryanto Haryanto Haryasena Gusti Andayu Hayatuzzahra, Sayidatina Husnul Fiqri, Ahmad Ika Ismiyar Ika Ismiyar Indah Maulina Dewi Indah Rahayu Indah Septiani Indradewa, Rhian Inne Leomora Agnes Sinaga Intani Dwita Risanti Ira Sita Ningrum Iren Meita Iriyanti Iriyanti Irzami Hawa Janah, Niftahul Japar, M Jenneka Ika Sarundayang Jihad, Muhammad Jolia Salia, Popi Kadlina Kadlina, Kadlina Kamila, Nurul Kardiman, Yuyus Kartika Dewi Djunaedi, Mira Kartika Sari Katarina Rika Apriliana Kemas Dedy Kusdianto Kemas Dedy Kusdianto Kemas Dedy Kusdianto Kesuma Dewi Safitri Khasanah, Fitriyani Koo, Dojeng Meisi Korat, Chevri Kriswanto, Reynaldi Kurniari, Firnanda Eka Kurniawan, Muhammad Aditya Langgeng Harum Islami Laras Tiara Putri Latifah, Cindy Lenny Widiawati Lenny Widiawati Lestari Lestari Liauwi, Sandelia Lidwina Ribka Putritanti Lis Sintha Longa, Erna Lucy Grace Ariestha Manurung Lulu Angelita Lutfitasari, Mayang Lutfiyana, Evi Lydia Indah Permatasari M. Haris M. Ikhsan Magdalena, Angelien Mara, Uli Lasdao Maratis, Jerry MARIA BINTANG Maria Evana Maria Iza Maryanti, C Susi Maryanti, C. Susi Maulana, Rizkian Mayang Lutfitasari Mayang Sari Edastami Mega Chyntia Mila Sari Mohammad Soleh Nurzaman Mohammad Soleh Nurzaman Monica, Novia Chris Mubarokah Muflihah, Dewi Muhammad Ivan Ardhiansyah Mulyawati, Anugrana Musdiana Mayang Putri, Elly Mussa, Nelcie Valensya Nabila Alifa Putri Nadia Fitri Naibaho, Santy Berliana Nanda Vito Nathalia Sherly Nelcie Mussa Nelcie Mussa Nelcie Valensya Mussa Niftahul Janah Ningrum, Ira Sita Noel Singgih Haryo Pradono Nofrohu Retongga Novi Anisfujiyati S Noviana Wulandari Novita Rahmawati Putri Noviyanti Alawiyah Nurah Haerani Nurah Haerani Nurbaety Nurdiniah, Dade Nursyamsu, Uus Nurul Izzah, Aulia Nurwijayanti Nur’Afiah, Luthfin Nuzulia Rizqiana Okchatamsi, Dian Oktaviyani, Rusna Olin, Maria Novita Pharmasetiawan, Garin Pratama, Gilang Surya Purwaningrum, Dwi Pusaka, Semerdanta Putra, Samuel Niko Putra, Wili Rahma Putri Kartini Putri Wijaya, Nurhikmah Putri, Elly Musdiana Mayang Putri, Rizki Sari Eka Putri, Yessica Mega Qolyubi, Ahmad R. Dian Wirdiansyah R. Dian Wirdiansyah Rahaju, Sri Mumpuni Ngesti Rahma Putra, Wili Ramadhan, Ilfan Prabu Rashidi Amin Rasikha, Alya Rasinih Rasinih Ratna Dewi Sari RATNA INDRAWATI Renal Alvian Resca, Yuliana Restuwangi, Reginda Sri Reynaldo Savero Rezki Aulia Rhosilah Riedho Agustian Rio Bernando Sirait Rio Bernando Sirait Riza Aulia Fitri Rizaldi, Fredy Rizki Sari Eka Putri Rizki, Tri Rizky Meydina Rohayati, Eneng Rony Polindo Rosalin Putri Lubis Putri Lubis Rosmina Rosmina Rosmina Rosmina Royhisar Martahan Simanungkalit Rukmana, Rendra Rusna Oktaviyani S, Lina Marlina Sabdotomo, Azamu Safira Putri Wulandari Said, Lola Luviana Said, Lola Luviana Salwa Latifa Putri Salwa, Adhelia Putri Samsun, Samsun Sandelia Sandelia Sandy Sandy Santy Wijaya Santy Wijaya Sapto Jumono Saputra Saputra Sari, Ratna Dewi Setia Utami Amien Sharontamiwisa Adel Mangkay Shidky Aygarini Sihaloho, Saut Wolker Sihono, Agus Simon Petrus Hendrik Hutapea Siswantoro, Dodik Sita Ningrum, Ira Siti, syerindika_shyati Sopianti, Yusi Sri Ambar Wati Sri Nurhayati Stefany Caroline Stellavia Claudia Santosa Suharna, Jaka Sulastry Sipayung Sulim, Dewi Siswanti Sunjaya, Robi Susi Susanti Susi Susanti Bambang Suwongso, Imanuel SYAHARANI NADILA MULIANINGRUM Syahla Salsabila Syam Sawal Qamar Syamtori, Stanley Syauqina, Aisha Humayro Talaohu, Alma Posyalam Tantri Yanuar Rahmat Syah Temmy Tjahjadi, Effendi Tri Harsanti Mursyid Triyana, Eva Tya Sani Uci Sulandari Uus Nursyamsu Villery Cristina Wahyu Diana Wahyu Diana Wahyudi, Ickhsanto Wahyuni, Cantika Wawan Darmawan Wibisono, Eko Widya Veronika Wijaya, Suryanto Wili Rahma Putra Winda Amelia Winnugroho Wiratman, Manfaluthy Hakim, Tiara Aninditha, Aru W. Sudoyo, Joedo Prihartono Wirdiansyah, R. Dian Wita Yulita Wita Yulita Wiwin Gusnia Y, Alia Dwi Yosua Zega Yuliana Yuliana Yuliana Yuliana Yuni Astuti Yusup Setiawan, Yusup Zhafarina Marwanta