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All Journal Jurnal Keuangan dan Perbankan Jurnal Ekonomi Modernisasi Journal of Economics, Business, & Accountancy Ventura STRATEGIC Measurement : Jurnal Akuntansi Akuntabel : Jurnal Ekonomi dan Keuangan Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Riset Akuntansi dan Keuangan Jurnal Organisasi Dan Manajemen Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) JABE (Journal of Applied Business and Economic) JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI Prosiding National Conference for Community Service Project JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Global Financial Accounting Journal Jurnal Riset Akuntansi Kontemporer Budimas : Jurnal Pengabdian Masyarakat International Journal of Educational Review, Law And Social Sciences (IJERLAS) Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Jurnal Akuntansi AKUNESA Reviu Akuntansi, Manajemen, dan Bisnis Jurnal Cakrawala Ilmiah JIPkM International Journal of Management Research and Economics Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES) Conference on Business, Social Sciences and Technology (CoNeScINTech) Madani: Jurnal Pengabdian Masyarakat dan Kewirausahaan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah International Journal of Economics, Commerce, and Management Indonesian Journal of Taxation and Accounting Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Robin Robin
Faculty Of Economics And Business, Universitas Batam
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Pengaruh kinerja keuangan, kinerja lingkungan dan ukuran perusahaan terhadap nilai perusahaan dengan pengungkapan lingkungan sebagai variabel intervening Suyanto, Elvira; Wibisono, Chablullah; Robin, Robin; Satriawan, Bambang
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 4 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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

Abstract

This study aims to determine the effect of financial performance, environmental performance and company size on firm value with environmental disclosure as an intervening variable in basic and chemical industry sector companies listed on the Indonesia Stock Exchange (IDX). This research was conducted using quantitative methods. The processed data of this study were determined by setting criteria. The amount of data that meets is 70 data and will be tested with panel regression testing. The results of this study explain that for environmental performance variables and firm size have a significant positive effect on firm value. Financial performance variables and environmental disclosure have an insignificant effect on firm value. The firm size variable has a significant positive effect on environmental disclosure. The financial performance variable has a significant negative effect on environmental disclosure and the environmental performance variable has an insignificant effect on environmental disclosure. Financial performance variables, environmental performance and company size have an insignificant effect on firm value through environmental disclosure as mediation.
The Influence Of Personal Capability, Technological Sophistication And Utilization Of Technology On Accountant Performance With The Effectiveness Of Accounting Information Systems As An Intervening Variable In Riau Islands Shipping Companies Eko Prihananto; Bambang Satriawan; Robin Robin
International Journal of Economics, Commerce, and Management Vol. 1 No. 4 (2024): October : International Journal of Economics, Commerce, and Management
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijecm.v1i4.205

Abstract

This study aims to determine the direct and indirect effect of personal capability, sophistication and utilization of technology on accountant performance with the effectiveness of accounting information systems as an intervening variable in riau islands shipping COMPANIES. The population in this study were all accountants owned by shipping companies under the auspices of the Indonesian National Shipowners' Association Riau Islands, namely 31 companies and each company had at least 2 finance department people. So that the population in this study were 103 respondents. To get a sample that describes the population, this research uses a saturated sample method, where the entire population is sampled, namely 103 accountants. The results of this study personal capability has a positive and significant effect on the accounting information system. Technological sophistication has a positive and significant effect on the accounting information system. Utilization of technology has a positive and significant effect on the accounting information system. Personal capability has a positive and significant effect on accountant performance. Technological sophistication has a positive and significant effect on accountant performance. Utilization of technology has a positive and significant effect on accountant performance. Accounting information system has a positive and significant effect on accountant performance. Personal capability indirectly has a significant effect on accountant performance through the accounting information system. In other words, personal capability significantly mediates the relationship between personal capability and accountant performance. Personal capability indirectly has a significant effect on accountant performance through accounting information system. In other words, technological sophistication significantly mediates the relationship between technological sophistication and accountant performance. Indirect utilization of technology has a significant effect on accountant performance through accounting information system. In other words, technology utilization significantly mediates the relationship between technology utilization and accountant performance.
Pengaruh Mekanisme Tata Kelola Perusahaan Terhadap Kinerja Perusahaan yang Dimoderasi oleh Kualitas Audit pada Perusahaan Keluarga yang Terdaftar di Bursa Efek Indonesia Willy Kaslianto; Wibisono, Chablullah; Robin
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 12 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i12.4840

Abstract

The government, including Bank Indonesia, has taken many steps to encourage the implementation of GCG in the banking environment. In 2006, Bank Indonesia issued Bank Indonesia Law No. 8/4/PBI/2006 on 30 January 2006 on the implementation of GCG for commercial banks. This study is a type of quantitative research because it is a comparative case study where the cause and effect effect between the dependent variable and the independent variable can be found. The samples in this study are IDX-registered companies that have family ownership and operate in the non-financial sector. The purpose of the research used was the data available in the audited financial reports of the company listed on the IDX. A sample collection method is a sampling method that determines the sample through a variety of evaluations and specific requirements in order to maximize the data obtained for the experimenter. This study uses independent variables of board size, number of independent commissioners, number of commissioner and audit committee qualifications and audit quality as comparison variables. Based on the research, the researcher can conclude that the size of the board is positive and has a significant effect on the ROE, but has no effect on the Tobin's q. Independent commission has no effect on firm performance as measured by ROE and Tobin's q. Because special committees are supposed to work professionally to monitor the activities of the company's management, it can be difficult to access the necessary information. The number of commission points does not have a significant effect on firm performance as measured by ROE or Tobin's Q. This is because financial knowledge does not always come from formal education, but rather from practical experience. The audit committee does not have a significant impact on the company's performance as indicated by ROE or Tobin's Q. The fact that the audit committee in a company is created as one of the requirements for the company to meet the regulations of the Financial Services Authority (OJK). Accounting quality cannot moderate the effect of board size on corporate performance as shown by ROE and Tobin's Q. Audit quality cannot moderate the independent auditor's impact on firm performance as measured by ROE and Tobin's Q.
The Effect Of Taxation Socialization, Taxation Knowledge, And Service Quality On Corporate Taxpayer Compliance With Taxpayer Awareness As An Intervening Variable At KPP Pratama Selatan Batam City Mercy Reyne Marlina Tirayoh; Bambang Satriawan; Robin Robin
International Journal of Management Research and Economics Vol. 1 No. 4 (2023): November : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/ijmre-itb.v1i4.1108

Abstract

The impact of several changes in the tax law also requires the socialization of taxation to the community so that tax awareness and taxpayer compliance can also increase. Taxpayers will underreport their taxes when their tax obligations are uncertain but this possibility can be reduced if the tax office or agency can provide low-cost information to taxpayers. One of the efforts to provide tax information to the public and taxpayers is through tax socialization activities. The purpose of this study is to determine and analyze the effect of taxation socialization, taxation knowledge, and service quality on taxpayer compliance directly or mediated by taxpayer awareness of the nature of testing the relationship between variables. The research population was 14,483 corporate taxpayers registered at KPP Pratama Batam Selatan with sampling techniques using the Slovin formula with a leeway of 9% obtained a sample of 123 people. The data analysis technique uses path analysis techniques with the help of statistical tools PLS Ver. 3. The results of data analysis obtained socialization of taxation, taxation knowledge, and service quality have a direct effect with a significance value below 0.05 on taxpayer awareness. the socialization of taxation, taxation knowledge, service quality, and taxpayer awareness have a direct effect with a significance value below 0.05 on taxpayer compliance. The results of the indirect effect obtained by tax socialization, tax knowledge, and service quality have an indirect effect with a significance value below 0.05 on taxpayer compliance through taxpayer awareness.
THE INFLUENCE OF ACCOUNTING UNDERSTANDING, WORK EXPERIENCE AND THE ROLE OF INTERNAL AUDIT ON THE QUALITY OF FINANCIAL REPORTS FOR REGIONAL DEVICES WITH INTERNAL CONTROL SYSTEMS AS INTERVENING VARIABLES (Study of Karimun Regency Government) Saputra, Adi; Satriawan, Bambang; Robin, Robin; Khaddafi, Muammar
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 1 No. 11 (2022): OCTOBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v1i11.69

Abstract

This study aims to determine and analyze the effect of accounting understanding, work experience and the role of internal audit on the financial statements of regional officials with the internal control system as an intervening variable in the Karimun Regency Government. This study uses a quantitative analytic survey method by distributing questionnaires to employees in the OPD (Regional Organizational Organization) Karimun Regency. The population and sample in this study were employees at 33 OPDs in Karimun Regency which consisted of OPD Financial Administration Officers (PPKeu), expenditure treasurers, revenue treasurers and Budget Users (PA) as well as staff who were directly related to the preparation of financial statements totaling 109 people. Data were analyzed using Descriptive Statistical Analysis and Partial Least Square Analysis (SEM-PLS) with Smart PLS 3.0 software program. The results of this study indicate that work experience and the role of internal audit partially have a positive and significant effect on the quality of financial reports, while accounting understanding has a positive and insignificant effect on the quality of financial statements in Karimun Regency and accounting understanding and work experience mediated by the internal control system have a positive effect. and significant to the quality of financial reports, while the role of internal audit mediated by the internal control system has a positive and insignificant effect on the quality of financial reports.
THE INFLUENCE OF TAX KNOWLEDGE, UNDERSTANDING OF TAX REGULATIONS, AND IMPLEMENTATION OF E-FILLING SYSTEMS, TOWARDS MSMEs TAXPAYER COMPLIANCE WITH TAX SOCIALIZATION AS A MODERATING VARIABLE (SURVEY ON UMKM AGENCY WP REGISTERED AT KPP PRATAMA BATAM SELATAN Silaban, Amon; Robin, Robin; Satriawan, Bambang; Irfan, Irfan; Khaddafi, Muammar; Wibisono, Chablullah
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 1 No. 12 (2022): NOVEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v1i12.84

Abstract

This study aims to analyze and provide empirical evidence about the effect of tax knowledge, understanding of tax regulations, and the application of the e-filling system on taxpayer compliance with taxation socialization as a moderator. The population of this study is umkm corporate taxpayers registered at KPP Pratama Batam Selatan with a total population of 14,483 taxpayers. This study uses the Slovin formula to obtain a total sample of 99 taxpayers. This study uses primary data and secondary data with a quantitative approach. The primary data collection method is through a questionnaire which is measured using a Likert scale, while the secondary data is obtained from the Directorate General of Taxes through the application of e-research data. Data analysis method using Partial Least Square (PLS) with SmartPLS application. The test results show that tax knowledge has a significant effect on taxpayer compliance with a P-Value of 0.003 <0.05. Understanding of tax regulations has a significant effect on taxpayer compliance with a P-Value of 0.000 <0.05, but the implementation of the e-filling system has a significant negative effect on taxpayer compliance. Tax socialization moderates the relationship between tax knowledge and the implementation of the e-filling system on taxpayer compliance. Meanwhile, socialization of taxation does not moderate the relationship between understanding of tax regulations and taxpayer compliance. This moderating effect is called predictor moderation. Understanding of tax regulations has a significant effect on taxpayer compliance with a P-Value of 0.000 <0.05, but the implementation of the e-filling system has a significant negative effect on taxpayer compliance. Tax socialization moderates the relationship between tax knowledge and the implementation of the e-filling system on taxpayer compliance. Meanwhile, socialization of taxation does not moderate the relationship between understanding of tax regulations and taxpayer compliance. This moderating effect is called predictor moderation. Understanding of tax regulations has a significant effect on taxpayer compliance with a P-Value of 0.000 <0.05, but the implementation of the e-filling system has a significant negative effect on taxpayer compliance. Tax socialization moderates the relationship between tax knowledge and the implementation of the e-filling system on taxpayer compliance. Meanwhile, socialization of taxation does not moderate the relationship between understanding of tax regulations and taxpayer compliance. This moderating effect is called predictor moderation. socialization of taxation does not moderate the relationship between understanding of tax regulations and taxpayer compliance. This moderating effect is called predictor moderation. socialization of taxation does not moderate the relationship between understanding of tax regulations and taxpayer compliance. This moderating effect is called predictor moderation.
THE EFFECT OF UNDERSTANDING TAX REGULATIONS, UNDERSTANDING TAX ACCOUNTING, AND APPLICATION OF MODERN TAX ADMINISTRATION SYSTEM ON TAXPAYER COMPLIANCE WITH PERSONAL PERSONS WITH TAXATION SANCTIONS AS MODERATING VARIABLES: SURVEY ON INDIVIDUAL TAXPAYERS REGISTERED AT KPP PRATAMA BATAM SELATAN Afdal, Afdal; Satriawan, Bambang; Robin, Robin; Irfan, Irfan; Khaddafi, Muammar
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 5 (2022): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i5.456

Abstract

Taxpayer compliance is a condition where the taxpayer fulfills all tax obligations and exercises tax rights. The purpose of this study is to determine whether there is an effect of understanding tax regulations, understanding tax accounting, and the application of a modern tax administration system on individual taxpayer compliance with tax sanctions as a moderating variable at the South Batam Primary Tax Office. The population in this study amounted to 67,957 individual taxpayers who are required to report taxes. The sampling technique used is simple random sampling and convenience sampling with the sample using the Slovin formula so that the research sample is 100 individual taxpayers. Methods of data collection using a questionnaire. Data were analyzed using Partial Least Square (PLS) with model analysis, namely the measurement model or the outer model and the structural model or the inner model. The results showed that the understanding of tax regulations had a significant positive effect on taxpayer compliance. The path coefficient was 0.208 and the P-Values value was 0.018 <0.05. Understanding tax accounting has a significant positive effect on taxpayer compliance, the path coefficient is 0.624 and the P-Values is 0.000 <0.05. The application of a modern tax administration system has a significant positive effect on taxpayer compliance with a path coefficient of 0.357 and a P-value of 0.000 <0.05. Tax sanctions have a significant negative effect on taxpayer compliance with a path coefficient of -0. 299 and the P-Values value is 0.000 < 0.05. Tax sanctions moderate the relationship between understanding tax regulations and taxpayer compliance. Tax sanctions moderate the relationship between understanding tax accounting and taxpayer compliance. Tax sanctions do not moderate the relationship between the application of the tax administration system to taxpayer compliance.
THE EFFECT OF FREE CASH FLOW, LEVERAGE AND PROFITABILITY ON DIVIDEND POLICY THROUGH CASH HOLDING ON PHARMACEUTICAL COMPANIES LISTED ON THE EXCHANGE INDONESIA EFFECT Yulizartika, Yulizartika; Satriawan, Bambang; Robin, Robin; Khaddafi, Muammar; Wibisono, Chablullah
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 6 (2022): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i6.458

Abstract

This study aims to analyze Free Cash Flow, Leverage, and Profitability that affect Dividend Policy with Cash Holding as an intervening variable in Pharmaceutical companies listed on the Indonesia Stock Exchange for the period 2017-2021. The population in this study amounted to 12 companies. The sample selection method used purposive sampling technique, so the number of samples used was 8 companies. The number of observations used is 40 observations. The type of data used is secondary data with data analysis techniques used, namely panel data regression analysis with multiple linear regression tests and path analysis using Eviews software. The results showed that Free Cash Flow had a positive and insignificant effect on Dividend Policy, Leverage, Profitability and Cash Holding have no significant negative effect on Dividend Policy. Free Cash Flow and Profitability have a significant positive effect on Cash Ownership. Leverage has a negative and insignificant effect on Cash Holding. Cash Holding can only mediate Leverage on Dividend Policy
THE INFLUENCE OF PROFITABILITY, LIQUIDITY AND LEVERAGE ON STOCK RETURN WITH DIVIDEND POLICY AS A MODERATION VARIABLE IN COMPANIES LISTED IN THE INDONESIA STOCK EXCHANGE LQ45 INDEX Julianti, Merline; Khaddafi, Muammar; Robin, Robin; Satriawan, Bambang
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 6 (2022): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i6.460

Abstract

This study aims to determine the effect of profitability, liquidity and leverage on stock returns and determine the ability of dividend policy in moderating the relationship between profitability, liquidity and leverage on stock returns in companies listed on the LQ45 index of the Indonesia Stock Exchange. The sample used in this study are companies listed on the LQ45 index of the Indonesia Stock Exchange which have retained earnings, pay dividends for three consecutive years and use Rupiah currency. The data analysis method used in this research is multiple linear regression analysis method. This study was conducted with a total of 20 samples of companies listed on the LQ45 index of the Indonesia Stock Exchange from the period 2019 to 2021. The results of data testing partially found that profitability and liquidity had a significant positive effect on stock returns, while leverage had a negative and insignificant effect on stock returns. . The results of testing the moderating data conclude that dividend policy is not able to moderate the relationship between profitability and liquidity to stock returns, while dividend policy is able to moderate the relationship between leverage and stock returns.
THE EFFECT OF TAX KNOWLEDGE, UNDERSTANDING TAX REGULATIONS, AND APPLICATION OF E-FILLING SYSTEM, ON TAXPAYER COMPLIANCE WITH MSME AGENCY WITH TAXATION SOCIALIZATION AS A MODERATING VARIABLE (Survey of WP for SMEs Registered at Kpp Pratama South Batam in 2 Silaban, Amon; Robin, Robin; Satriawan, Bambang; Irfan, Irfan; Khaddafi, Muammar; Chablullahwibisono, Chablullahwibisono
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 6 (2022): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i6.461

Abstract

This study aims to analyze and provide empirical evidence about the effect of tax knowledge, understanding of tax regulations, and the application of the e-filling system on taxpayer compliance with tax socialization as a moderator. The population of this study is MSME corporate taxpayers registered at KPP Pratama Batam Selatan with a total population of 14,483 taxpayers. This study uses the Slovin formula to obtain a sample of 99 taxpayers. This study uses primary data and secondary data with a quantitative approach. The primary data collection method is through a questionnaire which is measured using a Likert scale, while secondary data is obtained from the Directorate General of Taxes through the application of e-research data. Data analysis method using Partial Least Square (PLS) with SmartPLS application. The test results show that tax knowledge has a significant effect on taxpayer compliance with a P-Value of 0.003 <0.05. Understanding of tax regulations has a significant effect on taxpayer compliance with a P-Value value of 0.000 <0.05, but the implementation of the e-filling system has a significant negative effect on taxpayer compliance. Tax socialization moderates the relationship between tax knowledge and the implementation of the e-filling system on taxpayer compliance. Meanwhile, taxation socialization does not moderate the relationship between understanding of tax regulations and taxpayer compliance. This moderating effect is called predictor moderation. Understanding of tax regulations has a significant effect on taxpayer compliance with a P-Value value of 0.000 <0.05, but the implementation of the e-filling system has a significant negative effect on taxpayer compliance. Tax socialization moderates the relationship between tax knowledge and the implementation of the e-filling system on taxpayer compliance. Meanwhile, taxation socialization does not moderate the relationship between understanding of tax regulations and taxpayer compliance. This moderating effect is called predictor moderation. Understanding of tax regulations has a significant effect on taxpayer compliance with a P-Value value of 0.000 <0.05, but the implementation of the e-filling system has a significant negative effect on taxpayer compliance. Tax socialization moderates the relationship between tax knowledge and the implementation of the e-filling system on taxpayer compliance. Meanwhile, taxation socialization does not moderate the relationship between understanding of tax regulations and taxpayer compliance. This moderating effect is called predictor moderation. Meanwhile, taxation socialization does not moderate the relationship between understanding of tax regulations and taxpayer compliance. This moderating effect is called predictor moderation. Meanwhile, taxation socialization does not moderate the relationship between understanding of tax regulations and taxpayer compliance. This moderating effect is called predictor moderation.
Co-Authors Adi Saputra Adnan Suhardis Afdal Afdal, Afdal Afrinanda Agus Susanto Agustina Fitrianingrum Alice Alice Angellyn Lim Bambang Satriawan Benny Carlson Calvina Hartanto Candy Candy Chablullah Wibisono Chablullah wibisono Chablullahwibisono, Chablullahwibisono Chabullah Wibisono Chandra, Budi Chris Chris Christian, Yefta Claudia Theophilia Claudio Esmeraldo Winarno Cuandra, Fendy Danny Danny David Cantona David Pramono Dedy Andores Diana Diana Eko Pratama Sinaga Eko Prihananto Elissa Jocelynn Elvin Elvin Enje Aprilla Estina Sativa Estina Sativa Etty Sri Wahyuni Euriver Zega Fachrudin Fachrudin Ferdinand William Gracella Tandiono Greece Agustin Hansen Can Hefri Oktarinaldi Helen Tan Herlambang, Guntur Hesniati, Hesniati Hilda Yani Inten Gemi Nestiti Jan Lunardy Jeslyn Teo Jevon Junanto Jimmy Cung Joana Stefhanie Saliama Julianti, Merline Jusky Novianto Kevin Kevin Kritie Onasis Lenny Julyanti Leo Leo Leonardo Christofher Lian Andrianus Lilis Susanti Lilis Susanti Lina Lina Malvin Malvin Marheni, Dewi Khornida Mariska Ramadana Maudy Febrianna Meillverrani Erline Mellitania Surya Melysa Mercy Reyne Marlina Tirayoh Merinda Wijaya Michelle Febri Soegianto MMSI Irfan ,S. Kom Moh Fariq Aziz Muamar Khaddafi Muammar Khaddafi Muhammad Marfuin Nainggolan, Ferdinand Nanda Silvia Sovitasari Nelson Nelson Novia Junita Nurapnita Rozalia Inda Ramadhan, Faris Rara Tri Kencana Ria Ukur Rindu Tondang Ricky Rickena Exendy Ricky Ricky Ridho Kurnia Rifki Rifki Rio Fernando Risa, Fitria Rizki Alamsyah Romie Jhonnerie Romieo Romieo Ronny Triputra Ronny Triputra. AM Ryan Kenidy Ryandy Sonata Sandy Tio Sani Kurnia Santo Tjiam Sephia Septiana Sephia Septiana Silaban, Amon Silvina Silvina Silvy Gresia Sony Putra Steven Steven Sudy Sudy Sumantri, Sumantri Sutrisno Cayadi Suyanto, Elvira Tina Rani Uli Bastanta S, Citra Utari Afnesia Vani Andini Vanne Angelina Vigho raziansyah Vincent Gonawan Vivian Vivian Willy Kaslianto Wily Wily Wisnu Yuwono Yuanna Hanova Ayu Yulfiswandi, Yulfiswandi Yuliansyah Yuliansyah Yulizartika, Yulizartika