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on Education Hexagon Jurnal Adijaya Multidisiplin Moneter : Jurnal Keuangan dan Perbankan Innovative: Journal Of Social Science Research Journal of Social Science Jurnal Informatika Ekonomi Bisnis 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 JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi 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) Jurnal Ragam Pengabdian EKONOMIKA: Manajemen, Akuntansi dan Perbankan Syari’ah International Journal of Educational Narratives
Agus Munandar
Universitas Esa Unggul
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Pendampingan Pelaporan SPT Tahunan Orang Pribadi melalui Aplikasi Coretax bagi Wajib Pajak dengan Penghasilan Ganda Laksmi Hanani; Erna Shaira Fadilah; Agus Munandar
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 4 No. 1 (2026): July
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v4i1.570

Abstract

Perkembangan ekonomi digital saat ini telah menciptakan kategori wajib pajak baru secara bersamaan menerima penghasilan sebagai karyawan tetap juga merangkap afiliator perdagangan online, khususnya shopee affiliate. Hal ini menimbulkan kompleksitas signifikan dalam pemenuhan kewajiban pelaporan SPT tahunan PPh orang pribadi, terlebih dengan adanya transisi wajib ke sistem Coretax sejak tahun 2025. Pengabdian masyarakat ini bertujuan mengukur efektivitas kegiatan pendampingan terstruktur dalam  meningkatkan pemahaman wajib pajak mengenai pelaporan SPT Tahunan melalui Coretan bagi individu dengan penghasilan ganda. Menggunakan model pre test dan post test dengan 19 peserta yang merupakan karyawan tetap sekaligus menjalankan aktivitas Shopee Affiliate, intervensi mencakup penyampaian materi, diskusi studi kasus, serta simulasi praktik menggunakan aplikasi coretax. Hasil menunjukan peningkatan pemahaman yang signifikan. Rata rata skor pre test sebesar 50,5 meningkat menjadi 98,2 pada post test, naik sebesar 47,7 poin. Seluruh 16 peserta dengan data post test lengkap (100%) mendapatkan hasil post test masuk pada kategori sangat baik (skor ≥80). Peningkatan paling signifikan terjadi pada pemahaman mengenai perlakuan pajak penghasilan istri dalam NPWP gabungan perhitungan PTKP status K/3, klasifikasi pelaporan penghasilan Shopee Affiliate, dan masa berlaku kode billing Coretax. Hal ini mengkonfirmasi bahwa pendampingan berbasis praktik terstruktur sangat efektif dalam menjembatani kesenjangan literasi perpajakan bagi wajib pajak dengan scenario pelaporan penghasilan ganda yang kompleks.
Tranformasi Digital dan Efektivitas Pengendalian Internal Penagihan Service Charge Mengunakan Aplikasi MOaja Diah Nur Cahyati; Agus Munandar
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 3 (2026): Juni 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i3.6281

Abstract

The development of digital technology has encouraged organisations to transform their business processes and internal control systems. One form of this transformation is the digitisation of the service charge billing system in property management. This study aims to analyse the implementation of the MOaja application as a form of digital transformation and its impact on the effectiveness of internal control of service charge billing at the Grand Slipi Tower Building in West Jakarta using the COSO framework. The research method used is a descriptive qualitative approach through observation, interviews with management, and documentation studies of the billing system before and after the implementation of the MOaja application. The results of the study indicate that the implementation of the MOaja application has improved the efficiency and accuracy of the billing process, accelerated the delivery of information to tenants, and strengthened internal control, particularly in the areas of control activities, information and communication, and monitoring. The digitisation of the billing system also produced a clear audit trail, increased transparency, and minimised the risk of recording errors. Thus, digital transformation through the MOaja application not only improved the quality of service charge billing services but also contributed significantly to strengthening the effectiveness of internal controls in property management.
PENGARUH PEMBIAYAAN UTANG DAN PERTUMBUHAN PENJUALAN TERHADAP KINERJA KEUANGAN Resti Amelia Putri; Agus Munandar
Accounting Profession Journal (APAJI) Vol. 8 No. 1 (2026): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

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

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pembiayaan utang dan pertumbuhan penjualan terhadap kinerja keuangan pada perusahaan sektor perdagangan, jasa dan investasi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020-2024. Penelitian ini menggunakan pendekatan kuantitatif dengan metode analisis regresi data panel. Populasi dalam penelitian ini mempergunakan perusahaan sektor perdagangan, jasa dan investasi sub-sektor perdagangan eceran yang terdaftar di Bursa Efek Indonesia. Proses pemilihan sampel melalui metode purposive sampling, sehingga diperoleh sejumlah 40 data observasi dari 8 perusahaan yang terpilih sebagai sampel sesuai dengan kriteria penelitian dengan periode 5 tahun. Pembiayaan utang dalam penelitian ini diukur melalui tiga indikator utama, yaitu utang jangka pendek (Short Term Debt/STD), utang jangka panjang (Long Term Debt/LTD), dan utang dagang (Trade Credit/TC). Selain itu, penelitian ini juga mengikutsertakan variabel pertumbuhan penjualan sebagai variabel independen tambahan diukur menggunakan rasio penjualan t dikurang penjualan t-1 dibagi penjualan t-1. Kinerja keuangan perusahaan diukur menggunakan rasio Return On Assets (ROA) sebagai indikator profitabilitas. Hasil penelitian menunjukan bahwa variabel utang jangka pendek, utang jangka panjang dan utang dagang tidak memiliki pengaruh terhadap kinerja keuangan, sedangkan pertumbuhan penjualan berpengaruh positif signifikan terhadap kinerja keuangan.
Etika Politik dalam Bayang-Bayang Pragmatisme: Studi Kasus Koalisi “Gemuk” dan Dampaknya Terhadap Fungsi Oposisi Munandar, Agus; Maiwan, Mohammad; Camelyn Sinaga, Irene
Jurnal Ragam Pengabdian Vol. 3 No. 2 (2026): Mei-Agustus, Sustainable Development Goals (SDGs): Multidisciplinary Perspectiv
Publisher : Lembaga Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/fm814n39

Abstract

This study examines the phenomenon of oversized coalitions in Indonesia’s multiparty political system and their implications for the function of opposition in democracy. The main focus of this research is to analyze how political pragmatism influences the formation of broad governing coalitions and its impact on political ethics and the quality of democracy. The phenomenon of oversized coalitions reflects the tendency of political parties to prioritize strategic interests and access to power over ideological consistency and political ethical principles. This research employs a qualitative method with a descriptive-analytical approach. Data were collected through library research and documentation from various sources, including books, scientific journals, reports from international institutions, and relevant political documents. The analysis was conducted by examining the relationship between political pragmatism, the formation of oversized coalitions, the weakening of opposition, and the decline in democratic quality. The findings indicate that oversized coalitions are capable of creating political stability and strengthening governmental effectiveness in the short term. However, on the other hand, such conditions weaken the function of opposition as a mechanism of checks and balances. The dominance of large coalitions reduces oversight of the government, decreases the quality of political competition, and increases tendencies toward party cartelization and elite political consolidation. This phenomenon also contributes to democratic backsliding, characterized by declining accountability, transparency, and the quality of public deliberation in democracy. This study concludes that oversized coalitions are not merely a matter of political strategy, but also an issue of political ethics that affects the sustainability of democracy. Therefore, strengthening the role of opposition, revitalizing political ethics, and reinforcing mechanisms of power oversight are necessary to ensure that democracy functions substantively rather than merely procedurally..
REKONSTRUKSI KONSEP TEORI HUKUM DALAM PERSPEKTIF FILSAFAT HUKUM Sanusi , Sanusi; Munandar, Agus; Masduki , Masduki
Jurnal Ragam Pengabdian Vol. 3 No. 2 (2026): Mei-Agustus, Sustainable Development Goals (SDGs): Multidisciplinary Perspectiv
Publisher : Lembaga Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/245ry524

Abstract

Artikel ini mengkaji rekonstruksi konsep dasar teori hukum melalui perspektif filsafat hukum dalam konteks perkembangan hukum modern. Penelitian ini dilatarbelakangi oleh kecenderungan penelitian sebelumnya untuk membahas teori hukum dan filsafat hukum secara terpisah, sehingga menghasilkan pemahaman parsial tentang hubungan antara aspek normatif, moral, dan sosial hukum. Tujuan dari penelitian ini yakni guna menganalisa hubungan antara teori hukum dan filsafat hukum serta mengidentifikasi pendekatan integratif yang relevan dengan dinamika hukum kontemporer. Penelitian ini menerapkan metode penelitian hukum normatif dengan pendekatan konseptual dan filosofis. data penelitian didapatkan melalui 3 bahan hukum yaitu primer, sekunder, dan tersier, termasuk jurnal ilmiah, buku, dan dokter hukum yang sesuai dengan teori hukum maupun filsafat hukum. Data yang sudah didapatkan kemudian apa dianalisa secara kualitatif dengan memanfaatkan metode deskriptif analitis. Hasil penelitian menunjukkan bahwa teori hukum dan filsafat hukum memiliki hubungan yang saling melengkapi dalam memahami hakikat, tujuan, dan validitas hukum. Positivisme hukum berkontribusi pada kepastian hukum melalui legalitas formal, hukum kodrat menekankan moralitas dan keadilan, sedangkan realisme hukum menyoroti pentingnya realitas sosial dalam penegakan hukum. Namun, tidak ada pendekatan tunggal yang sepenuhnya mampu mengatasi kompleksitas masalah hukum kontemporer. Oleh karena itu, penelitian ini mengusulkan rekonstruksi integratif teori hukum dengan menggabungkan dimensi normatif, filosofis, dan sosiologis. Kebaruan artikel ini terletak pada positioning filsafat hukum sebagai landasan epistemologis dan aksiologis untuk merekonstruksi teori hukum yang lebih kontekstual, humanistik, dan adaptif terhadap perubahan sosial. Kajian tersebut menyimpulkan bahwa perkembangan teori hukum modern membutuhkan pendekatan multidimensi yang mampu menyeimbangkan kepastian hukum, keadilan, dan utilitas sosial.
Analisa Keputusan Pendanaan dan Struktur Aktiva Terhadap Kinerja Keuangan pada Perusahaan LQ45 Delima Ramdani; Agus Munandar
Jurnal Riset Akuntansi Politala Vol 9 No 2 (2026): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v9i2.673

Abstract

The purpose of this study is to provide an understanding of the extent to which financing decisions and asset structure affect the financial performance of LQ45 companies listed on the IDX from 2021 to 2024. Financing decisions are measured by comparing the proportion of debt financing to equity. Asset structure is measured by the difference in the proportion of fixed assets to total company assets. In addition, financial performance is measured using the return on equity formula, which shows net income divided by capital. The purposive sampling research method was chosen for this study. Furthermore, this research uses secondary data as a research data source obtained from audited LQ45 industry financial reports published on the Indonesia Stock Exchange website. The results of this study indicate that asset structure has a negative correlation with financial performance and that financing decisions have no effect on financial performance.
Analisa Tax Avoidance dan Ukuran Perusahaan Terhadap Nilai Perusahaan Ricky Agustian; Agus Munandar
Jurnal Riset Akuntansi Politala Vol 9 No 2 (2026): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v9i2.687

Abstract

This article aims to examine how tax avoidance and firm size affect firm value. This study takes quantitative methods and utilizes the automotive industry population listed on the Indonesia Stock Exchange from 2019 to 2024. The sample in this article was determined using non-probability sampling with purposive sampling techniques. The results of the article show that, overall, tax avoidance and frim size are correlated with firm value. Partially, tax avoidance is significantly positively correlated with frim value, while firm size has a significant negative impact on industry value. Future article is recommended to discuss more comprehensively the relationship between company value and other company sectors, as well as to conduct research over a longer period of time and include control variables or add more varied variables such as company growth, tax planning, or profitability.
From Awareness to Action: The Influence of Digital Tax Education and Tax Literacy on Behavioral Compliance Following Coretax Implementation in Indonesia Sylvia Marcellina; Agus Munandar; Vugar Abdullayev
International Journal of Educational Narratives Vol. 4 No. 3 (2026)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/ijen.v4i3.3749

Abstract

Background. Digital tax systems are increasingly expected not only to improve administrative efficiency but also to foster taxpayer learning and compliance. This issue is particularly relevant in Indonesia following the implementation of Coretax, a digital tax system designed to integrate tax services and strengthen compliance. However, the effectiveness of digital tax reform remains uncertain because technological adoption alone may not be sufficient to encourage compliant behavior without adequate tax literacy and taxpayer awareness. Previous studies have largely emphasized system performance and technology acceptance, while the educational and behavioral roles of digital tax systems remain underexplored. Purpose. This study examines the effects of tax literacy, taxpayer awareness, and Coretax implementation on behavioral tax compliance among individual taxpayers, with Coretax positioned as a digital learning platform that may support taxpayer understanding and compliance behavior. Method. A quantitative approach was employed involving 100 individual taxpayers registered at the Kalideres Primary Tax Office, Jakarta. Data were collected through structured questionnaires and analyzed using PLS-SEM. Results. Tax literacy and taxpayer awareness significantly and positively influence behavioral tax compliance, with taxpayer awareness emerging as the strongest predictor. Coretax implementation also has a significant positive effect, although its contribution is weaker than the educational and psychological factors. Conclusion. Digital tax systems can support behavioral tax compliance when complemented by adequate tax literacy and taxpayer awareness. This study contributes to the literature by positioning Coretax not only as an e-government system but also as a digital learning platform that links technological, educational, and behavioral dimensions of taxpayer compliance.
Effect Of Independent Commissioners’ Board, Profitability And Sales Growth On Tax Avoidance Yuni Astuti; Agus Munandar
Moneter: Jurnal Keuangan dan Perbankan Vol. 14 No. 1 (2026): APRIL
Publisher : Universitas Ibn Khladun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/moneter.v14i1.3098

Abstract

The study examine independent commissioners’ board, profitability, and sales growth influence on tax avoidance practices within Retail Companies listed on IDX in 2018-2024. The quantitative approach employed using panel data from a sample of 119 published retail companies. The analysis is conducted through a series of statistical tests: descriptive analysis, model selection tests, classical assumption and hypothesis test to determine statistical significance. Simultaneously, the independent commissioners’ board, profitability, and sales growth have a significant effect on tax avoidance. However, partial testing reveals a more nuanced outcome: only the independent commissioners’ board significantly positive affect tax avoidance. In contrast, profitability and sales growth do not show a significant partial influence. Independent commissioners’ boardhave a greater affect on tax avoidance than on financial performance. Oversight should focus on the effectiveness of these boards. The specific empirical evidence from retail sector in an emerging market (Indonesia), covering an extensive seven-year period (2018-2024). It contributes to corporate governance and tax literature through dominant role of the board of commissioners over traditional financial determinants in the context of tax avoidance, offering a distinct perspective for both academia and industry practitioners.
Co-Authors Abdul Ghafar Ismail Abdul Ghafar Ismail Abdurrahman Abdurrahman Achmad Chusanudin Achmad Chusanudin Adies Mariska Adinda Nilawati Afandi, Rino Kurnia Afvia Diyun Agnes Fanny Laurent Agris Haryanto Prakasa Agus Angling Kusumah Agus Sihono Ahmad Ahmad Fajri Ahmad Fiqri, Ahmad Ahmad Qolyubi Ahmad, Ardian Aisya Sheilla Farina Nadia Akbar, Rizky Akhmad Yani AlFajriyah Nurul Khofifah Alfian Agustiar ALFINA ARIQ SHAFIRANI Alya Rasikha Ameliya Silaning Utami Amin, Rashidi Ana Damayanti Andrew Pandowo Andriyanto, Irwin Angela Anjelier Angelia Angelia Anggi Ayuni Dewi Anggita Shita Kusumawati Anisa Widiastuti Anisah Abni Anisah Sriulina Ginting Anjani, Dito Fatria Annia Anastia Mursalin Antasti, Erico Antonius TS Prabowo Anugrah, Faisal Anwar, Ardian Arhan Rachmadan Arif Hidayanto Aritonang, Ramona Ariza, Dani Arnold Sugiarto 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 Mulia Kurniawan Budi Sumartono C Susi Maryanti Camelyn Sinaga, Irene Cholik, Agus Chusanudin, Achmad Cita Restuningsih Dade Nurdiniah Dara Putri Junianti Dawam, Yanuar Pribadi Delang, Teresa Ona Delima Ramdani Devianti, Lilis Devika Liviana Dewi Djumiyati Dewi Kurniawati Dewi Kurniawati Dewi Kurniawati Dewi Muflihah Diah Nur Cahyati Diajeng Larasati Dian Wirdiansyah Diana Frederica Diana, Wahyu Didik Sugiyanto Dika Fajri Ilham Dimarizkya, Aliya Dinda Khomsin Amalia Dini Marina Dita Hikmawaty Oktavia Ningrum Djumiyati, Dewi Dojeng Meisi Koo Donant Alananto Iskandar Edi Hamdi Edi Hamdi Edi Hamdi Edi Hamdi Edi Suyitno Edwin Wiguna Edwin Wiguna Effendi Tjahjadi Effendi Tjahjadi Effendi Tjahjadi Eka Bertuah Eka Setiawati Elfrida Ratnawati Elis Elis Elis, Elis Elisabeth Angelina Elly Musdiana Mayang Putri Endah Sri Wahyuni Erika Febia Alviani Putri Erna Longa Erna Longa Erna SETIYAWATI Erna Shaira Fadilah Eva Triyana Eva Triyana Fadila Ayu Utami Fadilla Putri Oktaviasari Fahri Hananto Yasin Faridatul Munawaroh Febrina Ayu Finsensia Felica Wahyu Werdaningsih Fildza Ghaisani Farahiyah Hernadi Firdaus Fitri Aamalia Al Thaaf Fitri, Riza Aulia Fitriyani Khasanah Franki Slamet Franki Slamet Fredy Rizaldi Fredy Rizaldi Frischa Sonawaty Theresia Sianturi Friska Yolanda G, Andhika Maula Gaus, Muh Gudono Gudono Gusriantho Mendrofa Hadi Pratama Hadibowono, Satrio Hambali Hanafia Hamdi , Edi Haryanto Haryanto Haryasena Gusti Andayu Hayatuzzahra, Sayidatina Husnul Fiqri, Ahmad Ika Ismiyar Ika Ismiyar Ilham, Dika Fajri Indah Maulina Dewi Indah Permatasari Indah Rahayu Indah Septiani Inne Leomora Agnes Sinaga Intani Dwita Risanti Ira Sita Ningrum Iren Meita Iriyanti Iriyanti Irzami Hawa Izdihar Shada Janah, Niftahul Janurika, Renita Japar, M Jenneka Ika Sarundayang Jihad, Muhammad Jolia Salia, Popi Kadlina Kadlina Kadlina Kadlina Kadlina Kadlina Kadlina Kadlina Kadlina, Kadlina Kamila, Nurul Kardiman, Yuyus Kartika Sari Katarina Rika Apriliana Kemas Dedy Kusdianto Kemas Dedy Kusdianto Kemas Dedy Kusdianto Kesuma Dewi Safitri Koo, Dojeng Meisi Korat, Chevri Kriswanto, Reynaldi Kurniari, Firnanda Eka Kurniawan, Muhammad Aditya Laksmi Hanani Langgeng Harum Islami Laras Tiara Putri Latifah, Cindy Lenggo Geni, Reno Lenny Widiawati Lenny Widiawati Lestari Lestari Lestari, Anis Liauwi, Sandelia Lidwina Ribka Putritanti Lis Sintha Liu Shuyuan Longa, Erna Lucy Grace Ariestha Manurung Lulu Angelita Lutfitasari, Mayang Lutfiyana, Evi Lydia Indah Permatasari M. Haris M. Ikhsan Magdalena, Angelien Maiwan, Mohammad Mandalikha, Baiq Asry Afriza Mara, Uli Lasdao Maratis, Jerry Maria Evana Maria Iza Maryanti, C Susi Maryanti, C. Susi Masduki , Masduki Maulana, Rizkian Mayang Lutfitasari Mayang Sari Edastami Mega Chyntia Mega Fatimah Rosana Meyrani, Hanna MF. Arrozi Adhikara Mila Sari Mira Kartika Dewi Djunaedi Mohammad Soleh Nurzaman Mohammad Soleh Nurzaman Monica, Novia Chris Mubarokah Muhammad Hilmi Fatihurrahman Muhammad Ifaz Padilatul Hamdi Muhammad Ivan Ardhiansyah Muhammad Rais Arifin Muhammad Rais Arifin Mulyawati, Anugrana Musdiana Mayang Putri, Elly Mussa, Nelcie Valensya Nabila Alifa Putri Nadia Fitri Naibaho, Santy Berliana Nanda Vito Natalia Caroline Natasha Elisabeth Manuputty 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 Purwandini, Komala Purwaningrum, Dwi Pusaka, Semerdanta Puti Indah Balqis A Putra, Samuel Niko Putra, Wili Rahma Putri Kartini Putri Wijaya, Nurhikmah Putri, Rizki Sari Eka Putri, Yessica Mega Qolyubi, Ahmad R. Dian Wirdiansyah R. Dian Wirdiansyah R. Dian Wirdiansyah Rahaju, Sri Mumpuni Ngesti Rahma Putra, Wili Ramadhan, Ilfan Prabu Rashidi Amin Rasinih Rasinih Ratna Dewi Sari Reginda Sri Restuwangi Renal Alvian Renita Janurika Resca, Yuliana Resti Amelia Putri Reynaldo Savero Rezki Aulia Rhian Indradewa Rhian Indradewa Rhosilah Ricky Agustian Riedho Agustian Rina Anindita Rio Bernando Sirait Rio Bernando Sirait Riza Aulia Fitri Rizaldi, Fredy Rizki Sari Eka Putri Rizky Meydina Rof Boys Saroha Simamora 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 Santi Dwi Mulyati Santy Wijaya Santy Wijaya Sanusi , Sanusi Sapto Jumono Saputra Saputra Sari, Ratna Dewi Septiani, Dwi Setia Utami Amien Sharontamiwisa Adel Mangkay Shidky Aygarini Sihaloho, Saut Wolker Simon Petrus Hendrik Hutapea Siswahyudianto Siswantoro, Dodik Sita Ningrum, Ira Siti, syerindika_shyati Sitompul, Sari D Sopianti, Yusi Sri Ambar Wati Sri Nurhayati Stefany Caroline Stellavia Claudia Santosa Suci Ramadhanti Ahad Suharna, Jaka Sulastry Sipayung Sulim, Dewi Siswanti Sunjaya, Robi Susi Susanti Susi Susanti Bambang Suwongso, Imanuel SYAHARANI NADILA MULIANINGRUM Syahla Salsabila Syam Sawal Qamar Syam Sawal Qamar Syamtori, Stanley Syauqina, Aisha Humayro Sylvia Marcellina Talaohu, Alma Posyalam Tantri Yanuar Rahmat Syah Temmy Tiara Aninditha Tjahjadi, Effendi Tri Harsanti Mursyid Triyana, Eva Tya Sani Uci Sulandari Ucok Jimmy Uli Lasdao Mara Uus Nursyamsu Vicki Herdiawan Villery Cristina Vugar Abdullayev Wa Ode Tri Artia Wahyu Diana Wahyu Diana Wahyudi, Ickhsanto Wahyuni, Cantika Wawan Darmawan Wibisono, Eko Widya Veronika Wijaya, Suryanto Wili Rahma Putra Winda Amelia Winda Amelia Wirdiansyah, R. Dian Wita Yulita Wiwin Gusnia Y, Alia Dwi Yanuar Ramadhan Yendi Esye Yessica Mega Putri Yosua Zega Yuliana Yuliana Yuliana Yuliana Yuliana Yuni Astuti Yuni Astuti Yusup Setiawan Yusup Setiawan, Yusup Zhafarina Marwanta