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The Effect of Corporate Governance, Regulatory Compliance, and Company Size on Enterprise Risk Management of Kalimantan Regional Development Banks Darmansyah, Darmansyah; Said, Laila Refiana; Swandari, Fifi
Asia Pacific Journal of Management and Education (APJME) Vol 7, No 1 (2024): March 2024
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/apjme.v7i1.2938

Abstract

This study analyzes the effect of corporate governance, regulatory compliance, and company size on enterprise risk management. The subject of this study is regional banking companies located in the Kalimantan using data during 2014-2023. The results of the data test show that corporate governance, regulatory compliance, and company size affect the risk management of a company. The findings of this study support the importance of developing good governance and complying with applicable procedures in implementing more effective risk management. In addition, the larger a company, the more of focus on risk management to become more effective organization.
DETERMINAN TAX AVOIDANCE PERUSAHAAN PERDAGANGAN DENGAN CAPITAL INTENSITY DAN INVENTORY INTENSITY SEBAGAI VARIABEL MODERASI Hasan, Mu`thi; Suratno, Suratno; Darmansyah, Darmansyah
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 9, No 2 (2023): Vol 9, No. 2 (2023)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v9i2.6474

Abstract

ABSTRAKTujuan dari penelitian ini adalah untuk menganalisis pengaruh profitabilitas, leverage, capital intensity, dan inventory intensity terhadap tax avoidance dan  menganalisis pengaruh profitabilitas dan leverage terhadap tax avoidance dengan capital intensity dan inventory intensity sebagai pemoderasi. Metode penelitian yang digunakan dalam penelitian ini adalah metode kuantitatif dengan bentuk eksplanatif. Populasi dalam penelitian ini adalah perusahaan perdagangan yang terdaftar di Bursa Efek Indonesia periode 2013-2018. Sampel dipilih menggunakan metode purposive sampling dan analisis data menggunakan regresi data panel. Hasil penelitian menunjukkan bahwa profitabilitas perpengaruh positif terhadap tax avoidance, sedangkan leverage, capital intensity dan inventory intensity tidak berpengaruh. Capital intensity tidak terbukti memoderasi pengaruh profitabilitas dan leverage terhadap tax avoidance. Inventory intensity terbukti memoderasi pengaruh profitabilitas terhadap tax avoidance namun tidak terbukti memoderasi pengaruh leverage terhadap tax avoidance. Hal ini menunjukkan bahwa hendaknya manajemen perusahaan bijak dalam melakukan perencanaan pajak. Tingkat effective tax rate yang berlaku secara umum sesuai ketentuan perpajakan dan tingkat effective tax rate pada perusahaan sektor perdagangan hendaknya menjadi acuan dalam mengelola beban pajak.ABSTRACTThis research aims to analyze the influence of profitability, leverage, capital intensity, and inventory intensity on tax avoidance and analyze the influence of profitability and leverage on tax avoidance with capital intensity and inventory intensity as moderators. The research method used in this research is a quantitative method with an explanatory form. The population in this study are trading companies listed on the Indonesia Stock Exchange for the 2013-2018 period. The sample was selected using a purposive sampling method and data analysis used panel data regression. The research results show that profitability has a positive influence on tax avoidance, while leverage, capital intensity and inventory intensity have no effect. Capital intensity is not proven to moderate the effect of profitability and leverage on tax avoidance. Inventory intensity is proven to moderate the effect of profitability on tax avoidance but is not proven to moderate the effect of leverage on tax avoidance. This shows that company management should be wise in carrying out tax planning. The generally applicable effective tax rate under tax regulations and the effective tax rate in trading sector companies should be a reference in managing the tax burden.
Analisis Kepuasan Wajib Pajak Pengguna Layanan Whatsapp Sapa Karawang Di KPP Pratama Karawang Menggunakan End User Computing Satisfaction Darmansyah, Darmansyah; Priatna, Apit; Krismoniga, Krismoniga
Dirgamaya: Jurnal Manajemen dan Sistem Informasi Vol. 3 No. 2 (2023): Dirgamaya : Jurnal Manajemen dan Sistem Informasi
Publisher : LPPM STMIK Rosma

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Abstract

Whatsapp Sapa Karawang merupakan sistem informasi untuk menunjang seluruh aktivitas pelayanan pajak dengan menggunakan aplikasi Whatsapp. Sejak pertama kali dikembangkan Whatsapp Sapa Karawang belum diteliti mengenai kepuasan penggunaanya. Untuk mengetahui apakah Whatsapp Sapa Karawang telah dioprasikasi dengan baik atau tidak, maka bisa dilihat pada kepuasaan pengguna. Pada penelitian dilakukan untuk mengetahui apakah kepuasan pengguna berdasarkan persepsi dan pengalaman mereka, pada penelitian pendekatan kuantitatif dengan mengumpulkan data melalui kuesioner. dengan menggunakan pada pola End User Computing Statisfaction (EUCS), dengan menganalisa melibatkan analisis faktor. Lalu penyebaran ke wajib pajak sebanyak 75 responden pengguna Whatsapp Sapa Karawang. Hasil penelitian ini menunjukkan bahwa kepuasan wajib pajak pengguna layanan Whatsapp Sapa Karawang bedasarkan hasil analisis faktor yaitu indikator Content berpengaruh besar terhadap kepuasan layanan Whatsapp Sapa Karawang. Dengan nilai 2,343 atau > 1 ditentukan sebagai dasar utama. sebaliknya indiikator Format, dan Ease Of Use mendapatkan nilai < 1 dan tidak dapat menjadi faktor penentu kepuasan pada pengguna.
Analysis Of The Effect Of Corporate Social Responsibility And Corporate Governance Performance On Tax Avoidance With Profit Level As Moderation Noor, Syaifullah; Darmansyah, Darmansyah; Rachbini, Widarto
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 3 No 1 (2024): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v3i1.16097

Abstract

This study discusses the influence of the performance of Corporate Social Responsibility and Corporate Governance on tax avoidance with a profit rate as a moderator during the 2014-2018 period of companies in agricultural sector and basic industry and chemical sectors listed on the Indonesia Stock Exchange. This study seeks to confirm similar studies in the USA and Indonesia that provide inconsistent results with one another related to earnings performance as a CSR moderation against tax avoidance, namely earnings performance strengthens the influence of CSR both when earnings are high or when they experience a decline. The results of this two previous study empirically give the impression that tax avoidance behavior is not influenced by the rate of profit, because it occurs when profits are high and when profits fall. The results of the study stated that CSR performance and the Proportion of Independent Commissioners have a positive effect on tax avoidance, and the Audit Committee has no effect on tax avoidance. While the Profit Level does not strengthen either the influence of CSR Performance, the Proportion of Independent Commissioners and the Audit Committee on tax avoidance.
Determinan audit delay dimoderasi reputasi Kantor Akuntan Publik Jaya, Ratna Indra; Darminto, Dwi Prastowo; Rachbini, Widarto; Darmansyah, Darmansyah
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 6 No. 1 (2023): 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 | DOI: 10.32670/fairvalue.v6i1.3646

Abstract

Issuers' obligations contained in the Indonesia Stock Exchange in submitting audited financial reports must be in accordance with the time determined by the OJK institution. Companies that are not in trouble should submit financial statements that have been audited by an external audit in a timely manner, with no difference in time either at the date of the financial statements or the date of the audit opinion. This study aims to analyze the effects of the factors of the audit delay, namely firm size, audit committee, and the value of profitability on audit delay by moderating the reputation of the Public Accounting Firm (KAP). The secondary data used in this study are companies manufacturing the food and beverage sector from the Indonesia Stock Exchange (IDX) website and company websites from 2018 to 2020. The results of research on the audit committee and company size have an effect on audit delay, the reputation of the Public Accounting Firm does not moderate the audit committee and firm size on audit delay, profitability has no effect on audit delay, the reputation of the Public Accounting Firm does not create a moderation of profitability on audit delay.
Analisis Perbedaaan Koreksi Audit Pajak Berdasarkan Size dan Type Perusahaan Pada Kantor Wilayah DJP Jakarta Selatan I kardinan, kardinan; Mulayadi, JMV; Darmansyah, Darmansyah
EKOBISMAN : JURNAL EKONOMI BISNIS MANAJEMEN Vol 7 No 3 (2023): APRIL
Publisher : SEKOLAH PASCASARJANA PRESS

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Abstract

Penelitian ini bertujuan untuk menganalisis perbedaan koreksi audit pajak berdasarkan size perusahaan dan type perusahaan, sehingga dapat dibuktikan bahwa antara kelompok size perusahaan mempunyai perbedaaan jumlah koreksi audit pajak antara satu dengan lainnya dan dapat pula dibuktikan bahwa antara masing-masing type perusahaan mempunyai perbedaaan jumlah koreksi audit pajak antara satu type perusahaan dengan type perusahaan lainnya. Penelitian ini mengambil sampel data perusahaan-perusahaan yang diaudit oleh Unit Pemeriksa Pajak (UP2) di Lingkungan Kantor Wilayah DJP Jakarta Selatan I selama periode tahun 2011-2015. Pada penelitian ini terdapat dua hipotesis, yaitu terdapat perbedaan koreksi audit pajak berdasarkan size perusahaan dan terdapat perbedaan koreksi audit pajak berdasarkan type perusahaan.
Determination of financial performance and transfer pricing aggressiveness: Analysis of sales growth, leverage, company size and intangible assets (literature review) Supriyadi, Supriyadi; Widyastuti, Tri; Darmansyah, Darmansyah
Educoretax Vol 4 No 10 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i10.1128

Abstract

Previous research or relevant research is very important in a research or scientific article. Previous research or relevant research serves to strengthen the theory and phenomena of the relationship or influence between variables. This article reviews the Determination of Financial Performance and Transfer Pricing Aggressiveness: Analysis of Sales Growth, Leverage, Company Size and Intangible Assets, A Study of the Transfer Pricing Literature. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The results of this research library are that: 1) The Effect of Sales Growth on Financial Performance; 2) The Effect of Leverage on Financial Performance; 3) Effect of Company Size on Financial Performance; 4) The Effect of Intangible Assets on Financial Performance; 5) The Influence of Sales Growth on Transfer Pricing Aggressiveness; 6) The Influence of Leverage on Transfer Pricing Aggressiveness; 7) The Influence of Company Size on Transfer Pricing Aggressiveness; 8) The Influence of Intangible Assets on Transfer Pricing Aggressiveness; and 9) The Influence of Financial Performance on Transfer Pricing Aggressiveness.
Determinan Transfer Pricing Dengan Debt Covenant Sebagai Pemoderasi Lukmanul Hakim; Tri Widyastuti; Dwi Prastowo Darminto; Darmansyah Darmansyah
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5611

Abstract

This study aims to conduct research on the determination of transfer pricing with the debt covenant as a moderator. The factors that determine transfer pricing in this study are the effective tax rate, tunneling incentive, exchange rate and good corporate governance. The sample used in this study consisted of 33 manufacturing companies in 2017-2020 with purposive sampling method. The method used in this research is quantitative method with Moderated Regression Analysis data analysis technique. The results showed that the effective tax rate had no effect on transfer pricing, while tunneling incentives, exchange rates and good corporate governance had an effect on transfer pricing. Debt covenants can moderate the effect of tunneling incentives on transfer pricing, but debt covenants cannot moderate the effect of effective tax rates, exchange rates and good corporate governance on transfer pricing
PENGARUH DIGITAL INTELLECTUAL CAPITAL DAN INOVASI BERKELANJUTAN TERHADAP KINERJA KEUANGAN: PERAN MEDIASI REPUTASI PERUSAHAAN DAN MODERASI TRANSFORMASI DIGITAL Linawati, Linawati; Syailendra, Syailendra; Darmansyah, Darmansyah
Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Vol 5 No 2 (2024): Jurnal Akuntansi Dan Bisnis Indonesia (JABISI)
Publisher : Program Studi Akuntansi Institut Bisnis dan Informatika (IBI) Kosgoro 1957

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55122/jabisi.v5i2.1564

Abstract

Tujuan dari penelitian ini adalah untuk mengevaluasi hubungan antara Digital Intellectual Capital dan Inovasi berkelanjutan dan Kinerja Keuangan. Studi ini mempertimbangkan peran yang dimainkan oleh transformasi digital dan mediasi reputasi perusahaan. Teknik pengambilan sampel menggunakan purposive sampling. Terdapat 122 sampel dari 15 perusahaan industri barang konsumsi primer yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan data sekunder yaitu laporan keuangan tahunan perusahaan yang diperoleh dari website resmi perusahaan yang dijadikan sampel tahun 2019-2023. Data yang digunakan adalah laporan keuangan tahunan perusahaan, yang diolah menggunakan metode Partial Least Square Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan bahwa Digital Intellectual Capital memiliki pengaruh positif dan signifikan terhadap Kinerja Keuangan, serta hubungan tersebut diperkuat oleh DT sebagai variabel moderasi. Sebaliknya, Inovasi Berkelanjutan tidak memiliki pengaruh signifikan terhadap Kinerja Keuangan maupun Reputasi Perusahaan. Reputasi Perusahaan juga tidak memediasi hubungan antara Digital Intellectual Capital dan Kinerja Keuangan, serta antara Inovasi Berkelanjutan dan Kinerja Keuangan. Namun, Reputasi Perusahaan memiliki pengaruh positif signifikan terhadap Kinerja Keuangan, menegaskan pentingnya reputasi perusahaan dalam meningkatkan kinerja keuangan.
The Effect of Corporate Governance, Regulatory Compliance, and Company Size on Enterprise Risk Management of Kalimantan Regional Development Banks Darmansyah, Darmansyah; Said, Laila Refiana; Swandari, Fifi
Asia Pacific Journal of Management and Education (APJME) Vol 7, No 1 (2024): March 2024
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/apjme.v7i1.2938

Abstract

This study analyzes the effect of corporate governance, regulatory compliance, and company size on enterprise risk management. The subject of this study is regional banking companies located in the Kalimantan using data during 2014-2023. The results of the data test show that corporate governance, regulatory compliance, and company size affect the risk management of a company. The findings of this study support the importance of developing good governance and complying with applicable procedures in implementing more effective risk management. In addition, the larger a company, the more of focus on risk management to become more effective organization.
Co-Authors Abna Hidayati Adam Malik Adi Wiratno, Adi Aditya S., M. Afriansyah, Indra Agung Dinarjito, Agung Agusti Efi Agustina Agustina Iryani, Dewi Agustina, Rima Auliyamartha Aliya Afifa, Bismil Amelia Rahmi Amilia, Winanda Amini, Maryam Andayani, Safirah Andi Ayu Lestari Anesia, Anesia Anggraini, Novita Lizza Anggraini, Silvia Angraini, Ezi Anugrah, Septriyan Apdian, Donny Apit Priatna Ardiana, Lisa Arifin, Indra Aris Setyanto Nugroho Arisetyanto Nugroho Arissetyanto Nugroho Artika Wulan Agustin Arya Perdana, Guntur Aulia Tsalits, Askhaarina Awaludin, Wawan Awan Uji Krismanto Ayu Priandari, Rida Aziz, Yudi AZMI, AZMI Azrul A., M. Azwar Subandi B.K, Felicia A. Stevanie` Baene, Marelius Bambang Purwoko Biru, Rembulan Catra Banyu Budiarty, IDA Chairunnisak, Chairunnisak Chatarina Umbul Wahyuni Choirul Anwar Choirul Anwar DA, Shazana Darlis, Olivia Darminto, Dwi Prastowo Dedi Supendra Delastri, Yefrineng Demina Demina Derriawan Derriawan, Derriawan Desi Anggraini Desvianti, Desvianti Desyandri Desyandri Devianto, Hary Dewi Agustina Iryani, Dewi Agustina Dewi, Ayu Komala Dharmawan, Purwoko Erie Djadang, Syahril Djaddang, Syahril Dzaki, Ahmad Eldarni Elpalina, Srimutia Emridawati Emridawati EP, Risda Liestianti Erianjoni Erianjoni Erwandy, Erwandy Fajri, Emzia Fajrina, Rahma Melisha Faradhiga, Aryadwipa A. Fatmariza Fatmariza Febriansyah, Rico Setiawan Febriyanto, Pramahadi Fetri Yeni J Fifi Swandari Firdaus Firdaus Fitria, Yanti Fitrisia, Azmi Gita, Eilinafta Habibie Habibie Hadaming, Hamdana Harnovinsah Harnovinsah Hasan, Mu`thi Hawari, Hawari hendri, nofri Hens Saputra Heri Rustamaji Herlambang Setiadi Herry Wardono Herti Utami Hidayati Hidayati Hidayatulah, Serlin Hidayatullah Hidayatullah Hikmawati, Ningsih I Wayan Suparta . Ibrahim, Adil Hassan Ibrahim, Maulana Ilham Zitri Iman, Sadrul Imro’athush Sholihah, Husna Indrati Kusumaningrum, Indrati Inka Nusamuda Pratama Irfandi Irfandi, Irfandi Irja, Irja Irvan, Arief Irvandi Gustari Iskandar, M. Yakub Iswahyudi Iswahyudi Izza Anshory Jamaaluddin Jamiat, Ahmad Jasrial Jasrial, Jasrial Jaya, Ratna Indra JMV Mulyadi kardinan, kardinan Karnilawati Kesuma, Desmaria Puji KESUMOJATI, SISTER CLARA ISLAMY Krismoniga, Krismoniga Kurnia, Reni Kurniawati Mulyanti Laila Refiana Said Lbs, Intan Nur Fatihah Linawati Linawati Lismeri, Lia Lora purnamasari, Lora Lufri Lufri Lukmanul Hakim Lumenta, Vincent Gravie Ebenhaezer M, M. Syahrul M. ARDIANSYAH SYAM Maharani, Wury Marfiana, Andri Marnilin, Feni Marzelni, Marzelni Maulia, Elvia Meldi Ade Kurnia yusri Merwati, Endang Etty Mombang, Mombang Muhammad Fadli MUHAMMAD HASBI Muhammad Ilham Muhammadi, Muhammadi Mulayadi, JMV Mulia Rahmah Muliana, Muliana Murni, Yeti Mutiara Felicita Amsal Nandi Haerudin Nasir, Dul Aris Nathaniel, Nathaniel Nawasiah, Nana Nendra, Robby Celvin Nilda Tartilla Ningrum, Endah Prawesti Nofrian, Fendi Noor, Syaifullah Novesar Jamarun Novrianti Nugroho, Aris Setyanto Nurbety Nurdiani, Silvana Nurhasanah, Ami Nurmala Ahmar Oktaviani , Silvi Malvina Oktriani, Elisa Pertiwi, Ragil Elva Piliang, Hasrul Prasetyo Wibowo, Yudhi Puspita Romadhona Putra Daulay, Ade Putri, Anggun Radika Putri, Desi Sandra Putri, Riska Nanda Rahayu, Thiyas Sri RAHMAT GUNAWAN Rahmayanti, Elsa Rahmi Pratiwi, Rahmi Rahmi Septia Sari, Rahmi Septia Rahmi, Ulfia Ramadani, Helsi Zulfan Ramadhano, Agung Ramalis Hakim Ramdani, Safier Rasdanelwati, Rasdanelwati Recyalini, Viorin Rehani rehani Rijkad Omar Dylian, Rijkad Omar Risthy, Nisa Meutia Rito, Rito Rizki Rizki S. Ferdinand Suwarji Sailendra Sailendra Sari, Lola Fitria Sari, Resti Elma Satya Adi Wicaksana Sawin, Sawin Sembiring, Rinawati seno sudarmono Hadi, seno sudarmono Septiarti, Wahyu Setya Rahayu Sheldiha, Duwanita Sigit Nur Dianto Simparmin br Ginting Simparmin Ginting Sobar, Agus Solfema Sonia Maifa Sri Mulatsih Sri Mulyani Sri Widyastuti Suhendra, Irwan Sulaksono, Sonny Supriyadi Supriyadi Suratno Suratno Suratno Suratno Suryanti Susi Karyawati Suyanto Suyanto Suyanto, Suyanto Syafitri, Shinta Syafril Syafril syailendra, syailendra SYAM, M. ARDIANSYAH Syukri, Alfi Tanjung, Rifqi Aulia Tirto Prakoso Tri Widyastuti Tri Widyastuti Tsalits, Askhaarina Aulia Ulfah, Maulidani Wella Marsita Wicaksana, Satya Adi Widiatmoko, Pramujo Wieldy Menanda Wijaya, Agustinus Miranda Wina Endra Nitha Witjaksono, Ronny Bagus Wiwik Ekyastuti YAHYA . Yanieta Arbiastutie, Yanieta Yefriwati, Yefriwati Yudhi Lestanata Yudiana, Yudiana Yuli Darni Yuninda Rekka, Yuninda Rekka Puttri Yuningsih, Riana Yusuf Abdillah, Sulthon Zahratul Azizah Zelhendri, Zelhendri Zen, Zelhendri Zulfa Emalia Zulfirman, Rony Zuliarni Zuliarni Zuwirna, Zuwirna