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Pengaruh Intellectual Capitalidan Spesialisasi Industri Auditor terhadap Integritas Laporan Keuangan Anita Fitriana Nugraha Sidik; Pupung Purnamasari; Nopi Hernawati
Bandung Conference Series: Accountancy Vol. 3 No. 1 (2023): Bandung Conference Series: Accountancy
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsa.v3i1.6303

Abstract

Abstract. The purpose of this research is to find the effect of intellectual capital and industrial auditor specialization on the integrity of financial reports in food and beverage subsector manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017 – 2021. This research is important because financial reports are information containing the company's financial performance that can help users of financial statements to make economic decisions. Therefore financial reports must be free from misstatements and in accordance with accounting standards. However, there are still cases where financial reports are not presented with integrity, so companies can take advantage of users in making decisions. The sample was selected using a purposive sampling method with a total of 55 observations as a sample. The research method used is descriptive verification research method with a quantitative approach. Hypothesis testing was carried out using multiple linear regression methods using SPSS version 25 software. The results showed that the intellectual capital and auditor industry specialization has a significant effect on the integrity of financial statements. Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh intellectual capital dan spesialisasi industri auditor terhadap integritas laporan keuangan pada perusahaan manufaktur subsektor food and beverage yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2017 – 2021. Penelitian ini penting dilakukan karena laporan keuangan merupakan informasi yang memuat kinerja keuangan perusahaan yang dapat membantu para pengguna laporan keuangan untuk mengambil keputusan ekonomi. Oleh sebab itu laporan keuangan harus bebas dari salah saji dan sesuai dengan standar akuntansi. Namun, masih terdapat kasus perusahaan yang tidak menyajikan laporan keuangan yang berintegritas, sehingga dapat menyesatkan pengguna dalam mengambil keputusan. Sampel dipilih dengan menggunakan metode purposive sampling dengan sampel penelitian berjumlah 55 pengamatan. Metode penelitian yang digunakan adalah metode penelitian deskriptif verifikatif dengan pendekatan kuantitatif. Pengujian hipotesis dilakukan dengan metode regresi linear berganda menggunakan software SPSS versi 25. Hasil penelitian menunjukkan bahwa variabel intellectual capital dan spesialisasi industri auditor berpengaruh signifikan terhadap integritas laporan keuangan.
Pengaruh Ketaatan Aturan Akuntansi dan Perilaku Tidak Etis terhadap Penyalahgunaan Aset Velinda Rachmawati; Pupung Purnamasari; Nopi Hernawati
Bandung Conference Series: Accountancy Vol. 3 No. 1 (2023): Bandung Conference Series: Accountancy
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsa.v3i1.6314

Abstract

Abstract. The purpose of this study is to investigate how unethical behavior and accounting rules affect asset misuse. This study's participants are city-based Bank Central Asia employees. A purposive proportional simple random sampling method was used to select the sample. In this study, the finance and accounting staff, internal audit staff, and cash staff were selected at random from the existing population, giving a total of 37 respondents to the study. The descriptive method with a verification approach was used in this study. sources of data that are derived from primary data that are directly derived from respondents. The reliability and the classical assumption test have been validated using the SPSS 23 program and the multiple linear regression analysis technique. This study shows that (1) Asset Misappropriation is influenced by unethical behavior, and (2) Asset Misappropriation is influenced by compliance with accounting rules. Abstrak. Tujuan dari penelitian ini adalah untuk menguji besarnya pengaruh ketaatan aturan akuntansi dan perilaku tidak etis terhadap penyalahgunaan aset. Populasi yang dimuat dalam penelitian ini adalah karyawan pada Bank Central Asia di Kota Bandung. Menggunakan sampel dengan teknik purposive proportional simple random sampling, yaitu penentuan sampel dengan pertimbangan tertentu dalam penelitian ini adalah staf keuangan dan akuntansi, audit internal, dan staf kas dipilih secara acak dari populasi yang ada didapati jumlah sampel sebanyak 37 responden. Metode yang dipakai dalam penelitian ini merupakan metode deskriptif dengan pendekatan verifikatif. Sumber data yang diperoleh berasal dari data primer yang diperoleh langsung melalui responden. Teknik analisis data menggunakan analisis regresi linier berganda dengan program SPSS 23 serta telah diuji validitas reliabilitas, dan uji asumsi klasik. Penelitian ini menunjukkan bahwa (1) Ketaatan aturan akuntansi tidak berpengaruh terhadap penyalahgunaan aset, (2) Perilaku tidak etis berpengaruh terhadap penyalahgunaan aset.
Pengaruh Time Budget Pressure dan Sifat Machiavellian terhadap Perilaku Disfungsional Auditor Aila Ning Azka Mas Hasya; Pupung Purnamasari; Mey Maemunah
Bandung Conference Series: Accountancy Vol. 3 No. 1 (2023): Bandung Conference Series: Accountancy
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsa.v3i1.6665

Abstract

Abstract. Auditors in carrying out audits of financial statements often feel that there is pressure over time which can lead to behavior that deviates from what it should be. Individuals who commit this deviant behavior have violated the code of ethics that should be owned by a professional auditor. Creating professional auditor behavior is one way that can be done as a form of avoiding the occurrence of deviant behavior in an audit (dysfunctional audit behavior). Researchers used a descriptive verification method using a quantitative approach. The population selected in this study is an external auditor who works at a Public Accountant Office in the city of Bandung with the criteria of being active and having at least 2 years of work experience. Using the sampling technique, namely Non Probability Sampling, 31 respondents were obtained as a sample. The data collection technique used in this study was a questionnaire. The data analysis technique used in this study is using multiple regression analysis with the help of SPSS software version 27.0. The results of testing the hypothesis of this study are: Time Budget Pressure has no significant effect on auditor dysfunctional behavior. Machiavellian nature has a significant effect on the auditor's dysfunctional behavior. Abstrak. Auditor dalam melaksanakan pemeriksaan laporan keuangan seringkali merasa adanya tekanan atas waktu yang dapat menimbulkan perilaku yang menyimpang dari yang seharusnya. Individu yang melakukan perilaku menyimpang ini telah melanggar kode etik yang seharusnya dimiliki oleh seorang professional auditor. Menciptakan perilaku professional auditor merupakan salah satu cara yang dapat dilakukan sebagai bentuk menghindari terjadinya perilaku menyimpang dalam audit (dysfunctional audit behavior). Peneliti menggunakan metode deskriptif verifikatif dengan menggunakan pendekatan kuantitatif. Populasi yang dipilih dalam penelitian ini adalah auditor eksternal yang bekerja di Kantor Akuntan Publik di Kota Bandung dengan kriteria yang masih aktif bekerja dan memiliki pengalaman kerja minimal 2 tahun. Dengan teknik pengambilan sampel yaitu Non Probability Sampling diperoleh jumlah sampel penelitian sebanyak 31 responden. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah kuesioner. Adapun teknik analisis data yang digunakan dalam penelitian ini adalah menggunakan analisis regresi berganda dengan bantuan software SPSS versi 27.0. Hasil pengujian hipotesis dari penelitian ini adalah : Time Budget Pressure tidak berpengaruh signifikan terhadap perilaku disfungsional auditor. Sifat Machiavellian berpengaruh signifikan terhadap perilaku disfungsional auditor.
Pengaruh Kepemilikan Asing, Political connection dan Ukuran Perusahaan terhadap Pemilihan Auditor Eksternal Tasya Permatasari; Pupung Purnamasari
Bandung Conference Series: Accountancy Vol. 3 No. 1 (2023): Bandung Conference Series: Accountancy
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsa.v3i1.7074

Abstract

Abstract. This research is based on the important role of external audits in carrying out the oversight function to improve optimal governance. A large number of external auditors currently results in varying audit quality, so companies need to select external auditors. This study aims to determine the effect of foreign ownership, political connection, and company size on the selection of external auditors. The research method used is a verification method with a quantitative approach. This research was conducted on banking industry companies listed on the Indonesia Stock Exchange for the 2017-2021 period with a population of 47 companies. By using a purposive sampling technique, obtained as many as 95 companies as research samples. Data sources are obtained using secondary data through the company's annual report. The technique used to analyze the data is logistic regression with the help of IBM SPSS Statistics version 23 software. The test results show that foreign ownership, political connections, and company size influence the selection of external auditors. Abstrak. Penelitian ini didasarkan peranan penting audit eksternal dalam menjalankan fungsi pengawasan guna meningkatkan tata kelola yang optimal. Banyaknya jumlah auditor eksternal saat ini mengakibatkan kualitas audit pun bervariasi sehingga perusahaan perlu melakukan pemilihan auditor eskternal. Penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan asing, political connection dan ukuran perusahaan terhadap pemilihan auditor eksternal. Metode penelitian yang digunakan adalah metode verifikatif dengan pendekatan kuantitatif. Penelitian ini dilakukan pada perusahaan industri perbankan yang terdaftar di Bursa Efek Indonesia periode 2017-2021 dengan populasi sebanyak 47 perusahaan. Dengan menggunakan teknik purposive sampling, diperoleh sebayak 95 perusahaan yang menjadi sampel penelitian. Sumber data diperoleh menggunakan data sekunder melalui annual report perusahaan. Teknik yang digunakan untuk menganalisis data adalah regresi logistik dengan alat bantu software IBM SPSS Statistics versi 23. Hasil pengujian menunjukkan bahwa kepemilikan asing, political connection dan ukuran perusahaan berpengaruh terhadap pemilihan auditor eksternal.
Pengaruh Etika Profesi dan Profesionalisme Auditor terhadap Efektivitas Pencegahan Fraud Fenna Dwiputri; Pupung Purnamasari; Mey Maemunah
Bandung Conference Series: Accountancy Vol. 3 No. 1 (2023): Bandung Conference Series: Accountancy
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsa.v3i1.7000

Abstract

Abstract. Fraud itself has become a phenomenon in both developing and developed countries. Fraud occurs in the private sector and government sector in State-Owned Enterprises (BUMN) and Regional-Owned Enterprises (BUMD). Fraud includes intentional acts of misappropriation, as in general, dishonesty in the form of an intentional deception or misrepresentaton of a material fact. The objective of this research is to determine the effect of Professional Ethics and Auditor Professionalism on the Effectiveness of Fraud Prevention, either partially or simultaneously. The research method used in this research is descriptive and verification. Data analysis technique using multiple linear regression analysis, correlation coefficient, coefficient of determination and hypothesis testing. Based on the results of the study, it shows that partially Positional Ethics has a positive and significant effect on Fraud Prevention, Auditor Professionalism has a positive and significant effect on Fraud Prevention. Simultaneously it shows that Professional Ethics and Auditor Professionalism simultaneously influence Fraud Prevention. Abstrak. Kecurangan (fraud) sendiri sudah menjadi suatu fenomena baik di Negara berkembang maupun Negara maju. Fraud terjadi di sektor swasta dan sektor pemerintahan pada Badan Usaha Milik Negara (BUMN) dan Badan Usaha Milik Daerah (BUMD). Fraud termasuk tindakan penyelewengan yang dilakukan secara sengaja, sebagaimana pada umumnya, ketidakjujuran dalam bentuk suatu penipuan yang disengaja atau kesalahan penyajian yang dikehendaki atas suatu fakta yang berupa material Tujuan penelitian adalah untuk mengetahui pengaruh Pengaruh Etika Profesi dan Profesionalisme Auditor Terhadap Efektivitas Pencegahan Fraud, baik secara parsial maupun secara simultan. Metode penelitian yang digunakan dalam penelitian ini adalah deskriptif dan Verifikatif. Teknik analisis data menggunakan analisis regresi linear berganda, koefisien korelasi, koefisien determinasi dan uji hipotesis.Berdasarkan hasil penelitian menunjukkan bahwa secara parsial Etika Profesi berpengaruh positif dan signifikan terhadap Pencegahan Fraud, Profesionalisme Auditor berpengaruh positif dan signifikan terhadap Pencegahan Fraud. Secara simultan menunjukkan bahwa Etika Profesi dan Profesionalisme Auditor secara simultan bersama-sama berpengaruh terhadap Pencegahan Fraud.
FINANCIAL STATEMENT FRAUD USING REVISED BENEISH M-SCORE MODEL: EVIDENCE IN BANKING INDONESIA Pupung Purnamasari
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 7 No 01 (2023): Accruals Edisi Maret 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v7i01.1035

Abstract

The purpose of this research is to determine the extent of the possibility of fraud in the banking sector in Indonesia. This study involves banks that have gone public on the IDX from 2017 to 2021. This study uses the Beneish model to classify banks as fraudulent and non-fraud. Then, the probit regression model is applied based on the results of the Beneish model to reclassify a bank as fraud or vice versa. The study revealed that the number of banks that were detected as experiencing the possibility of fraud was 41 banks for 5 years using the Beneish M-Score model approach. Then the results of testing using the Beneish M-Score which has been revised according to the characteristics of the banking itself are as many as 56 banks which have indicated that they have experienced fraud for 5 years. This study contributes to the fraud literature by providing evidence that fraud is widespread in the banking sector in Indonesia even though banks have strict regulations
EARLY WARNING SYSTEM: THE ROLE OF WHISTLE-BLOWERS TO REDUCE CORRUPTION IN INDONESIA AND MALAYSIA Pupung Purnamasari
JRAK Vol 15 No 1 (2023): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v15i1.6917

Abstract

This study aims at intending to compile arrangements for early warning against corruption through the activities of informants overseen by the Whistleblowing Protection Act. However, the commitment to eradicate moral decline was the obligation of Indonesian and Malaysian citizens. It is also to distinguish how the Whistle-blowing Protection Act can be used as an initial notification toward acts of corruption. The population used was 260 respondents, of which 130 were from Indonesia and 130 were from Malaysia and used the SEM-AMOS v25 analysis tool. The results of this study indicated that the Whistle-blowing Protection Act is a model of the early notification framework and Pentahelix, especially in preventing fraud and acts of corruption.
Autokorelasi Laba Dan Volatilitas Laba: Peningkat Audit Delay? Rini Lestari; Pupung Purnamasari; Edi Sukarmanto
Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1084.852 KB) | DOI: 10.22219/jrak.v12i2.21616

Abstract

This study aims to test the effect of earnings autocorrelation and earnings volatility on audit delay. In the process of the test, researchers used multiple regression analysis using a research sample of 105 manufacturing companies or 525 observations with the observation range of 2015 – 2019. The result, it showed that earnings autocorrelation had an effect on increasing audit delay. It is similar that the earnings correlation which also affects audit delays. The results of this study provide implications that auditors must be more careful in carrying out the audit process, especially in capturing earnings information from time to time. This is because earnings are the information that is often used by the users in assessing a company and used to manipulate earnings. For future research, it is suggested to use specialist industrial auditors as a coding variable in an effort to suppress the occurrence of long audit delays
Financial Distress Dan Opini Audit Terkait Going Concern: Moderasi Penerapan Turnaround Strategy Pupung Purnamasari; Faradissa Abia Nashwa; Devianti Yunita Harahap; Rini Lestari
Jurnal Reviu Akuntansi dan Keuangan Vol. 13 No. 1 (2023): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v13i1.25656

Abstract

Purpose: The auditor is responsible for assessing the appropriateness of using the going concern assumption and providing conclusions regarding material uncertainties that cause business continuity to be disrupted. The purpose of this research is to assess the direct and indirect effect of financial distress on the providing of audit opinion related to going concern through the turnaround strategy plan. Methodology/approach: The sample used in this study consisted of 46 energy sector companies listed on the IDX during 2015 – 2019. The hypothesis testing in this study used PLS-SEM. The method used in this research is quantitative method, descriptive statistics with secondary data as a data source. Findings: The results of the study showed that financial distress has a significant direct or indirect effect on the providing of audit opinions related to going concern. Financial distress has a greater influence on the provision of an audit opinion regarding going concern if it is mediated by the management plan. Simultaneously financial distress and turnaround strategy plan are able to explain the audit opinion related to going concern by 66.6%, while the remaining 33.4% is explained by other factors not included in this study. Practical implications: This research proves that the auditor has considered material doubts about the company's financial factors and the plan to implement a turnaround strategy in providing audit opinions related to going concern.  Originality/value: Auditor skepticism in providing audit opinions by considering the management turnaround strategy plan.
Pengaruh Disiplin Kerja dan Motivasi Kerja terhadap Kinerja Karyawan Fauzia Afriyani; Pupung Purnamasari; Yenik Pujowati; Jhon Sepron Defretus Liem; Helmi Ali
Jurnal Pendidikan Tambusai Vol. 7 No. 2 (2023): Agustus 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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

Abstract

Penelitian ini bertujuan untuk mengemukakan pengaruh disiplin kerja dan motivasi kerja terhadap kinerja karyawan pada Wahana Visi Indonesia. Populasi dalam penelitian ini adalah para karyawan yang aktif bekerja. Sampel diperoleh 32 responden. Variabel independen dalam penelitian ini adalah disiplin kerja dan motivasi kerja, sedangkan yang menjadi variabel dependen adalah kinerja karyawan. Instrumen dalam penelitian ini menggunakan kuesioner yang kemudian diolah dengan menggunakan software aplikasi IBM SPSS versi 26. Untuk menganalisis data menggunakan regresi linear berganda. Hasil penelitian ini secara parsial bahwa disiplin kerja berpengaruh positif dan signifikan terhadap keputusan pembelian dan motivasi kerja berpengaruh positif dan signifikan terhadap kinerja karyawan. Secara simultan pengujian hasil penelitian menunjukkan bahwa disiplin kerja dan motivasi kerja berpengaruh positif signifikan terhadap kinerja karyawan.
Co-Authors Abdul Hafizh Amrullah Abdul Haris Abdul Latif Abdul Latif Abdurahman Abdurahman Abi Puspita Rachmadani Ade Agung Gunawan Warja Ade Sunandar Ade Syahrozi Adilah, Alya Aryanti Adinda Olivia Febriana Aditya Krisna Pratama Adwiyah, Rabiatul Afifah, Najwa Nur Afini Fahreza Ramadhani Agnelia, Syahdia Rafifa Agung Bagus Presetyo Agustina Tri Wuryani Ahmad Abdurrohim Ahmad Abdurrohim Ahmad Daniel Ahmad Gunawan Ahmad Paris Ahmad Paris Aila Ning Azka Mas Hasya Alfiaturohmah Alfiaturohmah Alfina Damayanti Alfina Damayanti Alfiyyah Azhar Alifya Putri, Tyara Aliman Aliman Amaliyatun wahidah, Siti Aini Amanda Aulia Nazwa A. R. Amanda Aulia Nazwa A. R. Anang Lukmana Andi Hafidah Andi Hafidah Andika, Surya Andriyani, Fitri Anggarian, Reni Anida Salsabila Aninda Ranjuswari Anisatul Faradila Suci Anita Fitriana Nugraha Sidik Annisa Annisa Aulia Aryani Annisa Herdianti Annisa Maulana Majid Annisa Nadiyah Rahmani Apriska Rully Subkhani Ardana, Olivia Ari Susilowati Asih Susanti Putri Asti Tazkiatul Aulia Astuti, Maharani Dwi Audina Sopharia, Moza Aulia, Aida Dwi Aulia, St Syabita Aulia, Vinka Rachma Awaldy, Riva Pasa Ayu Lestari Azahra, Rifka Sarah Azimatur Rahmi Azizah, Izmi Hafsah Azizah, Shoofiyah Azriel Qoyum Rafsanjani Berliana Putri , Fenina Bilqis Agtari Bryan Malfin Nugraha Putra Bryan Malfin Nugraha Putra Budiarto, Eko Budiyanto, Eri Candra Naya chandra H, Desy Dadang Heri Kusumah Damanik, Rinda Putri Agusti Damaruci Damaruci Damayanti, Alfina Darka Dede Nurfauzin Dede Nurfauzin Delima, Adinda Asri Deni Agustian Deni Herawan Depi Permatasari Depi Permatasari Devianti Yunita Harahap Devina Karunia Dewi Intan Fajarwaty Dewi Puspita Sari Dewi, Dian Kartika Dewi, Puput Saputri Dheanty Ananda Bilqis Dheanty Ananda Bilqis Dian Rachmawati Afandi Dini Wanda Nuraeni Djoko Nugroho Donny Maulana Dwianto, Agung Surya Edi Sukarmanto Edy Widodo Elly Halimatusadiah Elsa Aprilia Enay Sila Endang Citrowati Endang Mahpudin Eriza Selviani, Eriza Erna Apriani Erwin Erwin Esilia Puspitasari Esilia Puspitasari Estu Widarwati Etty Puji Lestari Etty Zuliawati Etty Zuliawaty Zed Fachrial Banyu Asmoro Fadli Ibrahim Aziz Fahrozi Kurnia Fahrullah, Fahrullah Fanesha Rahma Fitri Fanesha Rahma Fitri Faradissa Abia Nashwa Farhan, Aan Fariska Maulidah Hikmawati Faruqi, Muhammad Jill Fathul Arifin Fauzia Afriyani Febby Ananda Fenina Berliana Putri Fenna Dwiputri Ferry Khoirul Fadillah Fia Amalia Fia Amalia Fierdha Aisyah Fikri Abdul Malik Filda Rahmiati Fiqih Maria Rabiatul Hariroh Firdaus, Hafizh Yusup Firmansyah Firmansyah Periansya Fitri Amalia Fitri Madani Fitri Madani Fortuna, Widia Dwi Fuji Siti Fajriani Galih thoriq murdianto Gatot Tri Pranoto gea, Fransiskus Gemilang, Galang Gian Rijaldi Gunawan, Andrean Syah Gunawan, Nur Aliza Gustiandi, Tania Hadenan Towpek Hadenan Towpek Hafifah Aisya Putri Sabiya Hafiz Dwi Septadianto Hafiz, Sultan Maulana Haifa Atiqah Haifa Laila Fitriah Hairiah, Fiqih Maria Rabiatul Hamdani, Nizar Alam Hamidah Dewi Anggraini Hani Burhanudin Hariroh, Fiqih Maria Rabiatul Helmi Ali Helvi Viola Sari Hendra Gunawan Hendratna Mutaqin Heri Kurniawan Hidayah, Risma Ningsih Nur Hidayah, Zulfa Zakiatul Hidayat, Edwin Najib Hilman Ferianto Hilwati Hindersah Hisyam, Azka Abdullah Holivah, Lilis Iceu Sintia Ikbal Fauji Ikhsannudin Ari Ramadhan Ilham Wahyudi Ilham Wahyudi Ilvia Restu Utami Ina Amalia Nurahmayani Ina Sawitri Indah Umiyati Indah Wulansari Indradewa, Rhian Indri Nur Nabilla Indri Nur Nabilla Innez Assyffa Andien Wahyuningtyas Intan Awalia Intan Maharrani Intan, Dewi Irawan, Fajrul Irawanty, Wulan Sergi Irma Erviana Sari Ismasari Nawangsih Ismawanti, Windy Jamaliah Said Jamaludin . Jamaludin Jamaludin Japar Arofik Jatlan, Nasywa Ramadhanti Jhon Sepron Defretus Liem Jojo Jojo Judianto, Loso Juliana Nur Endah Juliana Nur Endah JUNAEDI Kania Nurcholisah Kemal, Muhamad Khaerunnisa Khoiriyah, Laila Kirana, Amanda Septia Kristianto Didit YP Kurnia, Ramdhan Dwi Kurniawati, Marenda Laila Sugiarta Laila Sugiharta Lailatul Qodriyah Laras Hinda Mulia Fadjri Laula Putri Fadilah Lelly Yuniarti Lesmana, Yanto Lestari, Winda Puji Lina Suryani Lina Suryani Lisa Aprillia Lula Halizapuri Ramadani Lula Halizapuri Ramadani Lya Amailiya Maghfira Izzani Tuzahra Magnaz Lestira Oktaroza Maharani putri Darussalam Majid, Annisa Maulana Marlinda Marlinda Marpaung, Ivan Andeska Maulana Majid, Annisa Maulana, Donny Maulana, Moh. Tedy Mela Aprillia Mela Aprillia Meriata Aprilia Meriata Aprilia Mey Maemunah Mielda Corelli Mielda Corelli Miftahadi, Machmuddin Fitra Moch Hbibi Raspatyi Hasim Moch Hilmi Silham Mochamad Zaenal Arif Mohamad Satori Monica Noeriani Moza Audina Sopharia Mubarok, Akhmad Yasir Muh Fikri Ananda Putra Muhamad Irfan Florid Muhammad Afif Muhammad Fajri Prasetyo Muhammad Irfan Florid Muhammad Ismail Al-Faruqi Muhammad Kosim MUHAMMAD KOSIM, MUHAMMAD Muhammad Rheinaldi Dimas P Muhardi Muhardi Muhtadien, A Zeze Munajad, Ali Murfi Aprianti n Nur Oktaviani Nabila Aisha Fatharani Nadirotul Laili Nanditha Sivanarianto Nashrullah, Hasan Nasrun Baldah Naufal Ormani Nawangsih, Ismasari Nawawi, Mohamad Neo Fawwaz Rizqullah Nining Yuningsih Nining Yurista Prawitasari, S.H.,M.H. Nisaurahma, Tiara Nisci Faomasi Daeli, Gebriyelin Yunia Noorevna Ayaty Nopi Hermawati Nopi Hernawati Nova Meisya Aulia Nova Meisya Aulia Novi Fitria Hermiati Novi Rudiyanti Novi Rudiyanti Novia Sari Dewi Novita Rahayu Nugraha, Kiky Aristiana Nuha Nur Awaluh Nuha Nur Awaluh Nunik Nurmalasari Nunung Nurhayati Nurdiansyah Nurhana Sa'diah Nurmalasari, Depi NURUL HIKMAH Octavia Nurrafendra Ramadhani Omah Omah Omah Maemunah Padly Nahampun Pebri Badriyah Perdana, Arifin Widi Permana, Hilman Pio Risqi Fil’ilmi Pio Risqi Fil’ilmi Prabowo, Ibnu Tri Pradita, Amanda Pramono, irena Paramita Pratama, Ryan Martin Pratiwi, Luthfi Sekar Prisca Nabila Putri Pristanto Ria Irawan Puspitawaty, Vinna Putra, Ilham Muhammad Mardi Putri Desyaksita, Zahra Putri Eka Gianti Putri Eka Gianti Putri Maharani, Nanda Putri Nayla Putri, Lyra Aprilia R, Ahmad Zaki S.A. R, Fadhil Muhammad C. Rafi’ah Kumalasari Raflika Yogi Firmansyah Raflika Yogi Firmansyah Rahardjo, Sugeng Budi Rahma Eka Rianti Rahma Hasbila Kayina Rahmadani, Ayu Rahmah, Zulia Rani Indriani Rani Ronita Sinambela Rasmi Ratih Fakhira Auliya Ratna Januarita Ravina Esma Dianti Ravina Esma Dianti Restiana Febianti Restu Fauzi Restu Fauzi Reza Maulana Riani, Ayu Cahya Rida Raodotul Janah Rida Raodotul Janah Ridwan Fadillah Ridwan Fikri Maulana Ridwan Junaedi Rina Mutiara, Rina Rina Yuni Astuti Rini Lestari Rini Lestari Riski Indah Pratama Riski Indah Pratama Risma Rahayu Risma Rahayu Rispa Siti Nurhasanah Ristiyaningsih, Ristiyaningsih Riyadi, Sabrina Aulia Riyang Mardini Riza Hernawati Rizki Fadilah Rizki Sahala Putra Rizky Febryansyah Rizqi Rahmatullah Rohalia, Gita Rohimah, Ai Ria Rudi Feri Hendra Rudy Hartanto Rudy Hartanto Rukmana, Ardianti Rully Indiarti Ryan Rizki Jabo Silalahi Safira, Nazwa Salya Prayoga Sambudi, Yoki Dwi Sanjaya, Blasius Ferryanto Sapira, Bela Sarah Rahmawati Sari, Putri Nawang Sartika Sartika satim hamid Septian Umar Rizqi Serin Sesri Sellina Shafa Astari Azzahra Shafira Putri Amir Sheny Sonia Andrianiani Sheny Sonia Andrianiani Sherly Rahmawati Silaban, Dewita Sinta Sundari Heriyanti Siti Aisyah Siti Aisyah Siti Aminah Siti Nafilah Rahmat Siti Nurasiah Siti Wasiska Siti Wasiska Sofa Nur Ihtiari Wahyudi, Sofa Nur Ihtiari Wahyudi Sri Nurhasanah Sri Suwarsi Srianita, Yossi Subagya, Masykur Arief Sufyan Adnan Sugianto Sugianto Suherdi Maulana Suherdi Maulana Sukma Nugraha Sumarsono, Robertus Sunita Dasman Suriyanti Surojudin, Nurhadi Suryanegara, Raihan Hakim Syafitri Caniago, Laila Tasya Anjani Herawati Tasya Aspiranti Tasya Permatasari Taufik Aulia Teguh Hadi Saputra Thariq Fahdly Illhami Natadireja Tiara Mustikasari Tiffani, Dona Arhitania Tri Mulyani Kartini Tri Mulyani Kartini Tumanggor, Neni Nora TUTIK RAHAYU Tutik Rahayu Umi Widyastuti Ummul Madaniah Velinda Rachmawati Vinda Maharani Patricia W, Wiyarno Wanda Nabilatuzzahro Widaningsih Widaningsih Widayat, Zahra Aulianur Widiawati Widya Astri Widya Puspitanisa Wiharti, Wiharti Wijaya, Ecin wiji safitri Wildan Bani Adam Wirdiyana Putri Agesti Wiryawan, Tri Wahyu Wiwin Lestari Wiwin Maysaroh Wiyarno W Wiyarno, Wiyarno Yahya, Adibah Yasin Yasin Yenik Pujowati Yudi Kristanto YULIA RAHMAWATI Yunita Ramadhani RDS Zaenia Vi L. Syuro Zaenia Vi L. Syuro Zahidah, Faridah Khazimatun Zaidan Haza Zufariq Zakiah, Dewi Zaqia Annaba Awawiyah Zed, Etty Zuliawati Zulfa Zakiatul Hidayah Zuliawati zed, Etty