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ANALYSIS OF STRENGTHENING TAXPAYER COMPLIANCE THROUGH THE E-SAMSAT SYSTEM, QUALITY OF SERVICES AND TAX SANCTIONS Putra, Loist Abdi; Loist, Christine; Efendi, Efendi; Welly, Yerisma; Sudirman, Acai
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 11, No 3 (2023)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v11i3.4860

Abstract

Purpose: This study aims to analyze the model of strengthening taxpayer compliance through the e-sam sat system, service quality, and tax sanctions at the tax office at the Pematang Siantar Samsat office. Methods: This study used a library and field research design with a quantitative causality approach. Data analysis: Data analysis techniques using the SEM method with Partial Least Squares Modeling (PLS-SEM). Each hypothesis proposed in this study will be tested using SmartPLS Version 3.0 software. The structural Equation Model (SEM) approach based on Partial Least Square is used for hypothesis testing. Results and discussion: The results of the data analysis confirm that the e-samsat system, service quality, and tax sanctions significantly affect taxpayer compliance. Conclusion: With the e-Samsat system, service quality, and appropriate tax sanctions, taxpayers can pay vehicle tax online or through a mobile application. This provides convenience and comfort for taxpayers because they do not need to visit the Samsat office in person. Although the e-Samsat system, service quality, and tax sanctions can play an important role in increasing taxpayer compliance, it is important to remember that an approach focusing solely on these three variables is only partially practical. Education, awareness, and a persuasive approach are also needed to create an environment that supports voluntary compliance by taxpayers. Tujuan: Penelitian ini bertujuan untuk menganalisis model penguatan kepatuhan wajib pajak melalui sistem e-samsat, kualitas pelayanan dan sanksi perpajakan di kantor pajak di kantor Samsat Pematang Siantar. Metode: Penelitian ini menggunakan desain penelitian kepustakaan dan lapangan dengan pendekatan kuantitatif kausalitas. Analisis data: Teknik analisis data dengan menggunakan metode SEM dengan Partial Least Squares Modelling (PLS-SEM). Setiap hipotesis yang diajukan dalam penelitian ini akan diuji menggunakan software SmartPLS Versi 3.0. Pendekatan Structural Equation Model (SEM) berdasarkan Partial Least Square dilakukan untuk pengujian hipotesis. Hasil dan diskusi: Hasil analisis data mengkonfirmasi sistem e-samsat, kualitas pelayanan dan sanksi perpajakan berpengaruh signifikan terhadap kepatuhan wajib pajak. Kesimpulan: Dengan adanya sistem e-Samsat, kualitas pelayanan, sanksi perpajakan yang baik, maka wajib pajak dapat membayar pajak kendaraan secara online atau melalui aplikasi seluler. Hal ini memberikan kemudahan dan kenyamanan bagi wajib pajak karena mereka tidak perlu mengunjungi kantor Samsat secara langsung. Meskipun sistem e-Samsat, kualitas pelayanan, dan sanksi perpajakan dapat berperan penting dalam meningkatkan kepatuhan wajib pajak, penting untuk diingat bahwa pendekatan yang berfokus hanya pada ketiga variabel tersebut tidak sepenuhnya efektif. Pendidikan, kesadaran, dan pendekatan persuasif juga diperlukan untuk menciptakan lingkungan yang mendukung kepatuhan sukarela dari wajib pajak.
Hadith Among Ahlussunnah and Shia Diyarti , Sisi; Alkhendra, Alkhendra; Efendi, Efendi; Khalida, Azhariah
Abdurrauf Journal of Islamic Studies Vol. 3 No. 1 (2024): Abdurrauf Journal of Islamic Studies
Publisher : Sekolah Tinggi Agama Islam Syekh Abdur Rauf Aceh Singkil, Aceh, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58824/arjis.v3i1.86

Abstract

Differences always occur in understanding, interpreting and accepting history. This is due to differences in the knowledge they experience and different interpretations of what they know. This study aims to focus on Hadith on the views of Ahlussunnah and Shia, how are the differences between the two views and also the criteria for the validity of hadith in the Shia viewpoint, which so far the portion of discussion on the validity of hadith has mostly examined Sunni views. library research (library research) is a study that obtains information data from libraries, such as books, journals, and writings related to research. The results of this study of hadith in the perspective of Sunni and Shia experience very large differences. Furthermore, in classifying hadiths, the Sunni perspective divides hadiths based on their quality into shoheh hadiths, hasan hadiths, and da'if hadiths. Meanwhile, in the Shia perspective, the hadiths are divided into shoheh hadiths, hasan hadiths, muwwassaq hadiths, and da'if hadiths Perbedaan selalu terjadi dalam memahami, menafsirkan, dan menerima sejarah. Hal ini disebabkan oleh perbedaan pengetahuan yang mereka alami dan perbedaan interpretasi dari apa yang mereka ketahui. Salah satu yang menjadi perbedaan sunni dan syiah terdapat didalam kitab-kitab hadis kaum sunni.  Kajian ini bertujuan untuk memfokuskan Hadis pada pandangan Ahlussunnah dan Syiah, bagaimana perbedaan antara kedua pandangan tersebut dan juga kriteria sahih hadis dalam pandangan Syiah yang selama ini porsi pembahasannya tentang sahih hadis. sebagian besar memeriksa pandangan Sunni. Penelitian ini menggunkan penelitian kepustakaan (library research) adalah penelitian yang memperoleh data informasi dari perpustakaan, seperti buku, jurnal, dan tulisan-tulisan yang berkaitan dengan penelitian. Hasil kajian hadits ini dalam perspektif sunni dan syiah mengalami perbedaan yang sangat besar. Selanjutnya, dalam mengklasifikasikan hadits, perspektif Sunni membagi hadits berdasarkan kualitasnya menjadi hadits shoheh, hadits hasan, dan hadits dha'if. Sedangkan dalam perspektif Syiah, hadits terbagi menjadi hadits shoheh, hadits hasan, hadits muwwassaq, dan hadits da'if
The Impact Of Fiscal Policy On Economic Growth: A Case Study Of Indonesia Aisyah, Siti; Suarmanayasa, I Nengah; Efendi, Efendi; Widiastuti, Bayu Retno; Harsono, Iwan
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.4619

Abstract

Di saat negara-negara maju mengalami pertumbuhan ekonomi yang negatif, Indonesia justru mengalami pertumbuhan ekonomi yang positif secara konsisten. Indonesia memiliki tingkat pertumbuhan ekonomi yang terus meningkat setiap tahunnya. Kebijakan fiskal adalah langkah-langkah yang diambil oleh pemerintah untuk mengatur pengeluaran dan pemungutan pajak atau menggunakan instrumen untuk mempengaruhi bekerjanya sistem ekonomi untuk memaksimalkan kesejahteraan ekonomi. Tanpa mengabaikan redistribusi pendapatan atau kekayaan dan upaya peningkatan kesempatan kerja, kebijakan fiskal berperan sebagai instrumen stabilisator untuk menjaga kestabilan ekonomi agar pendapatan nasional tetap tumbuh sesuai dengan penggunaan sumber daya atau faktor-faktor produksi dan efisiensi kegiatan masyarakat. Variabel-variabel seperti permintaan agregat dan tingkat kegiatan ekonomi, pola alokasi sumber daya dan distribusi pendapatan dapat dipengaruhi oleh perubahan tingkat dan komposisi pajak dan pengeluaran pemerintah. Penelitian ini merupakan analisis dampak pengeluaran pemerintah secara agregat.
Improving Students’ Dyscalculia Numeracy Ability Using Learning Media Colored Bead Montessori Damri, Damri; Amalia, Rizqoh; Engkizar, Engkizar; Efendi, Efendi; Ramadhani, Ramadhani; Asril, Zainal
AT-TA'LIM Vol 30, No 2 (2023)
Publisher : Institut Agama Islam Negeri Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/jt.v30i2.751

Abstract

This study aims to investigate the effects of colored bead Montessori learning media to students’ numeral thinking skills none of the elementary schools (SD) in Padang, Indonesia. This study used a quantitative method with a single-subject research approach, the research data was taken from a student with dyscalculia through fifteen direct lessons using colored bead Montessori learning media. Data were analyzed by using visual graphical analysis tool descriptively were analyzed descriptively using visual graphical analysis tools. The results of this study showed that the use of colored bead Montessori learning media based on the analysis can actually improve the numeracy skills of students with dyscalculia in learning. This improvement is proved by, at first the students' scores were 2, 4, 4, 4, this was the value before the researcher used the media. Furthermore, after the researcher did seven times direct treatment, it was found that the students' scores increased to 10, 13, 15, 18, 20, 20, 20, even students were able to obtain self-evaluation scores with numbers 20, 20, 20, 20. The results of this study proved that the use of colored bead Montessori media has been able to improve the numeracy skills of students in learning. Referring to the results of this research, colored bead Montessori can be used as an alternative media in learning numeracy skills of students with dyscalculia none of the elementary schools.
ANALISIS PINJAMAN ONLINE DALAM PERSPEKTIF HUKUM ISLAM: ANTARA RIBA DAN GHARAR Efendi, Efendi
Bussman Journal : Indonesian Journal of Business and Management Vol. 4 No. 3 (2024): Bussman Journal | September - Desember 2024
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v4i3.287

Abstract

Online loans can be an important tool in meeting economic needs, it is very important for Muslims to find solutions that are not only practical, but also halal in accordance with Islamic law. This research uses the library research method, where the main source analyzed is scientific literature relevant to the topic, such as journal articles, research reports, and legal documents. The results of the study show that, 1). The view of Islamic law on the concept of riba applied in online loans is that riba is expressly prohibited because it is considered a form of exploitation and injustice. In the context of online loans, riba often appears in the form of high interest charged to borrowers, thus burdening them and unfairly benefiting the lender. 2). Islamic law's view of the uncertainty aspect (gharar) in an online loan agreement is that gharar refers to uncertainty or ambiguity in a transaction that can cause losses to one of the parties. In the context of online loans, gharar can arise if the terms and conditions in the agreement are not clearly stated, for example regarding additional fees, interest, or hidden fines. 3). The role of government regulation and Islamic financial institutions in online loan services from the perspective of Islamic legal principles is that the government and Islamic financial institutions have an important role in ensuring that online loan services run in accordance with Islamic principles. Islamic financial institutions offer financing alternatives that are in accordance with Islamic law, such as interest-free loans (qardh hasan) or profit-sharing systems (mudharabah/musyarakah)
The Quality of Marriage Registration Services at the Religious Affairs Office (KUA) of Hamparan Rawang Subdistrict, Sungai Penuh City Salamah, Salamah; Efendi, Efendi
The Future of Education Journal Vol 3 No 5 (2024): December
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v3i5.226

Abstract

This study was conducted to assess the Quality of Marriage Registration Services at the Religious Affairs Office (KUA) of Hamparan Rawang Subdistrict, Sungai Penuh City. The research employs a qualitative approach with a descriptive qualitative research type. The data collection techniques used in this study include interviews, observation, and documentation. The data analysis techniques applied are data reduction, data display, and conclusion drawing (verification). The validity of the data is ensured through triangulation, including source triangulation, time triangulation, and technique triangulation. The results of the study indicate that the services provided to the public have not been optimal because: (a) The Tangibles dimension at the Religious Affairs Office of Hamparan Rawang Subdistrict in Bima Regency is generally good, although some members of the public still have complaints. However, most informants gave positive feedback about the Tangibles dimension provided. (b) The Reliability dimension at the Religious Affairs Office of Hamparan Rawang Subdistrict in Bima Regency cannot be considered good, due to numerous complaints from the public regarding the services provided by the staff. (c) The Responsiveness dimension at the Religious Affairs Office of Hamparan Rawang Subdistrict in Sungai Penuh City can be considered good, as the public has expressed satisfaction with the services provided, and the staff are performing their duties as expected. The responsiveness and attentiveness of the staff contribute positively to the service delivery process. (d) The Assurance dimension at the Religious Affairs Office of Hamparan Rawang Subdistrict in Bima Regency is fairly good, as most informants provided positive feedback. However, some members of the public still complained about the services related to the Assurance dimension provided by the staff. (e) The Empathy dimension at the Religious Affairs Office of Hamparan Rawang Subdistrict in Bima Regency is fairly good, as the staff demonstrate friendliness and are able to serve the public without discrimination, regardless of social status.
Implementasi Belajar Mahasiswa pada Mata Kuliah Ilmu Sosial Dan Budaya Dasar (ISBD) di Program Studi TIK di Lingkungan STKIP Pesisir Selatan Handayani, Revi; Mayeni, Riska; Wiwita, Risma; Sefrinal, Sefrinal; Efendi, Efendi
Jurnal Kepemimpinan dan Pengurusan Sekolah Vol. 9 No. 4 (2024): Regular Issue
Publisher : STKIP Pesisir Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34125/jkps.v9i4.607

Abstract

The implementation of student learning in the Basic Social and Cultural Sciences (ISBD) course in the ICT Study Program in the STKIP Pesisir Selatan environment has been carried out. From this research, researchers saw that there were socio-cultural changes, sensitivity towards others, and feelings of empathy were reduced. Making fellow students less sensitive, lacking interaction and acting indifferent. Because it focuses on the use of increasingly sophisticated technological media. Even the expected achievements in the ISBD course have not yet been achieved. In particular, the ICT study program in the STKIP Pesisir Selatan environment is the main locus and is an accentuation and will be elaborated more deeply by researchers. This type of research is qualitative research carried out by observing phenomena that often occur in the campus environment. This type of research is qualitative research carried out by observing phenomena that often occur in the campus environment, linked to existing theories as a result of previous research and will be explained in descriptive form. The results of this research are an applicable form of Prevention. So far, there are many things that we want to express as teachers, namely that the phenomenon of being sensitive to other people has been reduced in this case, so the achievements to be achieved in each sub-chapter of ISBD material are not expressed as they should be.
Early Detection of Developmental Disorders Through Machine Learning Algorithm Judijanto, Loso; Zou, Guijiao; Zani, Benny Novico; Efendi, Efendi; Jie, Lie
World Psychology Vol. 3 No. 3 (2024)
Publisher : Sekolah Tinggi Agama Islam Al-Hikmah Pariangan Batusangkar, West Sumatra, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55849/wp.v3i3.710

Abstract

Machine learning algorithms have the ability to analyze huge amounts of data and discover patterns that may not be visible to humans. Machine learning offers new hope for faster, more accurate, and cheaper screening for early detection of developmental disorders. This research was conducted with the aim of developing an effective and efficient machine learning algorithm for analyzing child development data. Apart from that, it is also to identify the most relevant features and indicators for the detection of early developmental disorders. The method used by researchers in researching the Detection of Developmental Disorders through Machine Learning Algorithms is to use a quantitative method. The data obtained by researchers was obtained from the results of distributing questionnaires. The distribution of questionnaires carried out by researchers was carried out online using Google From software. The results of data acquisition will also be tested again using the SPSS application. From the research results, it can be seen that this research is expected to produce a model that is not only accurate, but can also be implemented in the wider health system to provide maximum benefits for society. And can improve children's health by enabling faster detection and intervention. Ultimately, this may improve long-term outcomes for children with developmental disorders. From this study, researchers can conclude that with advances in information technology, machine learning-based applications can be accessed via mobile devices and online platforms, allowing initial screening to be carried out easily by parents and educators, even before consulting a medical professional. In recent years, machine learning (ML) technology has shown that it has enormous potential for application in various fields, including health and medical care.
Zakat As Original Source of Revenue For Aceh Syahbandir, Syahbandir; Efendi, Efendi; Mahfud, Mahfud
Al-Risalah Vol 19 No 1 (2019): June 2019
Publisher : Fakultas Syariah UIN Sulthan Thaha Saifuddin Jambi, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1103.807 KB) | DOI: 10.30631/alrisalah.v19i1.177

Abstract

Article 180 (1) letter D of Aceh Governance Act No. 11 of 2006 on the Aceh Government articulated that zakat is one of the Aceh Province, regencies, or cities’ original revenue sources. However, the legal basis of collecting zakat in Pidie, Bireuen and Lhokseumawe is very weak as it is only based on the Head of Regency or Mayor Regulation. This research aims to examine Islamic aspects of zakat collection in Pidie Regency, Bireuen Regency and Lhokseumawe City, and whether such collection has been in accordance with existing laws or not. This is normative legal research by examining the collection of zakat from Islamic aspects and existing laws in regard with the collection of zakat within such three regions. The research shows that Pidie Regency does not collect income zakat as it follows Madhhab al-Shāfiʿī which does not recognize it. The collection of this kind of zakat in Bireuen and Lhokseumawe has been in accordance with existing laws.
A Novel Interval Type-2 Fuzzy Logic Controller for Shunt Active Power Filters in Power Quality Enhancement Sidik, Aryo De Wibowo Muhammad; Efendi, Efendi; Lumbantobing, Harurikson; Indrawan, Bayu; Junfithrana, Anggy Pradiftha; Ula, Rini Khamimatul; Suryana, Anang; Tambunan, Handrea Bernando; Narputro, Panji; Artiyasa, Marina
Fidelity : Jurnal Teknik Elektro Vol 6 No 2 (2024): Edition for May 2024
Publisher : Universitas Nusa Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52005/fidelity.v6i2.248

Abstract

This paper proposes a novel control strategy for enhancing power quality through the implementation of an Interval Type-2 Fuzzy Logic Controller (T2FLC) for Shunt Active Power Filters (SAPF). The presented method effectively addresses harmonic distortions introduced by non-linear loads, a common issue in modern electrical systems. Extensive simulations conducted in MATLAB/Simulink demonstrate the T2FLC's ability to regulate the DC bus voltage while significantly reducing Total Harmonic Distortion (THD). The method achieves superior performance compared to both traditional passive and active filtering techniques, reducing THD within the limits specified by IEEE 519-2014 standards. The results confirm the robustness and adaptability of the proposed approach across varying load conditions, establishing it as a reliable and scalable solution for improving power quality in complex electrical networks.
Co-Authors -, Tuswoyo -, Zahedi Abdullah, M Adli Acai Sudirman Achmad Ramadhan Adi Putra, Dino Adji Pratikto Afandi, Yusuf Afdhal Muttaqin Afiya Nur Fadhillah, Mufida Afrina Rambe, Anggi Agus, Nurul Safika Agustina Ahmad Junaidi Ainal Hadi Akmal, Fauzi Alatise, Toyosi Albertus Kristiadi Alfiah, Agry Ali Ali Ali Armadi Ali Karim Alkhaira, Syofia Alkhendra, Alkhendra Amalia, Rizqoh Amanatullah Savitri, Amanatullah Amarullah, Taufik Abdul Hasan Ambarita, Gita Theresia AMELIA SETYAWATI, AMELIA amin, harahap Aminuyati Amril Amril Amrullah, Taufik Abdul Hasan Ananda, Riris Kharisma Anang Suryana Andika, Erwin Saputra Andri Irfan Rifai Andri Yanto Andronicus, Melkyory Andy Susilo Lukito Budi Andy Wijaya Anggreani, Jenni Anggy Pradiftha Junfithrana Ansoruddin, Ansoruddin Ardiansyah, Andika Arfah, Andi Ariawan, Ariawan Arief, Abdul Samad Arifuddin, Satriani Aris Saputra Aritonang, Oka Arrada, Dinar Sahara Arrival Rince Putri Arsita, Mita Artamiati, Ni Luh Putu Sri Artiyasa, Marina Aryanti, Agnes Aryo De Wibowo Asasandi, I GN Aryawan Ashad, Ashad Asmaldi, Asmaldi Asrianti, Asrianti Asrul, Junaidi Athina, Siti Thali'ah Badaruddin Badaruddin Bahri, Susila Baso, Sitti Aisa Andi Bayu, Pratama Bella Carissa Benedictus Elnath Aldi Beny Mutiara Wardani Beny Mutiara Wardani Berwinto, Berwinto Budi Budi Budi Darmawan Budiargo, Ayub Budiyono, Bartholomeus Butarbutar, Marisi Butarbutar, Novita Cahyanti, Dewi Cakranegara, Pandu Adi Candra, Vivi Casey Renaldy, Casey Chandra, Febrina Cholik Yuswara Azmi, Muhamad Christine Loist Christman, Herry Christy, Diona Cleopatra, Cleopatra Damri Damri Darwin Lie Debi Eka Putri Desak Made Sriwulandari Desiana, Lusy Desyinta, Devi Dewi Septiani, Dewi Dewi Susanna Dewi Tureni Dewi, Anggi Cahaya Dewi, Cynthia Dewi, RD. D. Lokita Pramesti Dharma, Edy Dian Pratiwi Diyarti , Sisi Dunanti, Indri Eddy Purnama Efendi, Johan Efrianto Efrianto, Efrianto Eka Novianti, Eka Eka Putra Wirman Eka Putri, Desi Eka Putri, Yuliana Ekaputri, Yanti Nazmai Eliza Eliza Elkhaira, Indana Elly Susanti Ema Novita Deniati Endang Sulistyaningsih Engelbertha E. Silalahi Enggana, Juli Engkizar, Engkizar Enos Lolang Eramahi, Eka Eramahi Erbin Chandra Erita Hayati Ermagusti Ermagusti Etty Nurwati Eva Yuniarti Utami Fadhila, Suci Fadhillah, Nanda Faizin Fajar Islam Farida Akbarina Fathul Qorib Febrianto, Hary Fererli, Delavia Andrea Fernandez, FX Edy Fikrah, Nur Filda Angellia Firdaus, Fadli Fitria Halim Fitriadi Fitriadi Fredy Saputra, M. Khalid Fuji Astuti Febria Gadafi, Khalib Ganovia, Paulus Gazali Gazali Gheta, Antonius Philippus Kurniawan Girsang, Rosita Manawari Globalisasi, Safitri Era Hamdanus, Hamdanus Hammad, Jehad A. H Handayani, Revi Handrea Bernando Tambunan hannum, Latifahannum Hardewi Yani, Titik Hardiyanti, Tuti Haruni Ode Harurikson Lumbantobing Hasnatan, Hasnatan Hauris, Hauris Hawia Hawia Helena Winata Helmi Helmi hendri, nofri Hendrick Sasimtan Putra Herlini, Herlini Hery Winoto TJ Hj. Musdalifah Nurdin Hubertus Denito, Hubertus Hudori, Mahfuz Hutagalung, Miya Qarlina I Kadek Widya I Nengah Suarmanayasa Ibrahim, Ukas Idris Idris Ihsan, Rifky Hadi Ika Fitrianita Ilham Ilham Ilham, Muhammad Samudra Indayang, Denny Indrawan, Bayu Inrawan, Ady Insaini, Nur Intan Permatasari Intan, Selvia Yenni Intan, Vincent Irayanti, Irma Irenius Dwinanto Bimo Irmawati Irmawati Iskandar A. Gani Iskandar, M Yakub Iskandar, M. Yakub Ismail, Reska Putri Ismu, Ramadhan Iswadi Bahardur Iswahyu Pranawukir Iwan Harsono iwan kuswandi Jasmine, Prisca Jesslyn, Felby Jie, Lie Judijanto, Loso Jufriadi Jufriadi, Jufriadi Juliah Marfuah Juliana Juliana Julyanthry, Julyanthry Jumady, Jumady Jumiyanti Jumiyanti Juwiling, Erni Kamil, Rheschy Auliya Kartini harahap Kasih, Fedly Kesuma, Fitri Dewi Kevin Indajang Khairunnisa, Akma Khalida, Azharia Khalida, Azhariah Kiki Fatmala, Kiki Kiki, Erina Kisman Kisman Korua, Fiyanti Kurniawan, Ahmad La Ode Ali Imran, La Ode Ali Lenny Dermawan Sembiring Leppan, Marlina Lestari, Anggun Liaran, Rastika Dwiyanti lifany, Lifany Lim, Hendra Wijaya Listyarini, Winny Lora Ekana Nainggolan Lumbanraja, Alex Lumbantobing, Susanty Aprida M. Rafi M. Zuhri M.M.T. -, Warmiyati, M.M.T. Mahfud Mahfud Mainjoe, Nurul Hikma Vilia Mairawita, Mairawita Manik, Fenny Aulia Maria Magdalena Wahyuni Inderawati Marina Marina Marto Silalahi Matitaputty, J. Maulidin, Maulidin Maulidyawati, Desy Mayeni, Riska Melayu, Mediawati Melshandika, Yolla Mentari, Dini Mildawati Mildawati Misdawati, Misdawati Moh. Tahir Monlinia, Yuyu Monoarfa, Fidyawati Morris, Morris Muazzin Muazzin, Muazzin MUCHAMMAD FAIZIN Mudinillah, Adam Muh. Tahir Muhafzan Muhafzan Muhammad Arif Muhammad Irfan Mulfa, Dian Lestari Mulya, Prasetya Mulyawan Safwandy Nugraha Munandar, Ing Laivan Musiana, Musiana Muspaida Muspaida Mustadir, Asmurdiati Mustika, Widya Mutathahirin, Mutathahirin Mutiaramses, Mutiaramses Muyassir Muyassir Nadeak, Trywan Nainggolan, Anju Bherna D Nainggolan, Anju Bherna D. Nainggolan, Farida Nainggolan, Pinondang Nana Triapnita Nainggolan Narwen Narwen Nasution, Rafika Sari Natalia Natalia Nazmai Ekaputri, Yanti Nelmawarni, Nelmawarni Nina Wardani ningrum ningrum, ningrum Nitalia, Nitalia Nopriza, Cici Norman Norman Nova Esti Wiharsih Nova Esti Wiharsih, Nova Esti Novalina Novalina Novita, Weri Nur Halifah, Nur Nur Sakinah Aries Nurainun Nurainun Nurfadhilah, Nurfadhilah Nurhaliza, Nurhaliza Nuri Aslami Nurina T. Bindas Oktamalasendi, Unik OKVIANI SYAFTI, OKVIANI Orna, Orna P.S, Yohana Tania Panggabean, Esther Praja Anggriany Panggabean, Yohana Lasmaria Panji Narputro Parlagutan Silitonga Pasaleron, Roni Pertiwi, Julia Indah Pertiwi, Yulia Prabudi, Ashari Pradita, Pradita Pramono, Herry Pramudita, Reti Alit Pratama Bayu Santosa Pratama, Erfrido Axcel Pratiwi, Vivi Purba, Sofi Chrisdayanti Purnama, Shelly Purnawan L. Kara Puspasari, Fitri Juni Puspita, Meitariwira Putra, Dino Adi Putra, Loist Abdi Putri Diana Putri, Alifah Fatria Putri, Endrika Widdia PutrI, Indah Cantika Putri, Nurul Syafira Putri, Rika Qatrunnada, Dhia Rahmadani, Alfiza Rahman, Antoni Rahman, Ikhwan Rahmanda, Rega Rahmatika, Aghisna Rahmi, Azvi Rais, Zaim Ramadani, Suci Ramadhan Ramadhan Ramadhani Ramadhani Ramadhani, Safrina Ramsang Simang Ratih, Nalar Ratna Sari Rayini Dahesihsari Rayini Dahesihsari Ridha, Arif Ridwan Anhar, Ridwan Riesvi, Aufiar Rizki Dewantara Rizki Yunanda Robert Tua Siregar Romi, Mochamad Vrans Romy, Elly Rosalinda Septiani Sitompul Rosita Manawari Girsang Roslawa, Roslawa Roy Kulyawan Rudy Rudy Rumahlewang, E S.H. -, Wijayanti, S.H. Saadia Saadia Sabatini, Paula Sabri, Yuli Safitri, Riski Saharudin Barasandji Sahrudin B Sahrudin Barasandji Saiman Saiman Saki, Vernonia Yora Sakinah, Nurul salamah salamah Salim, Justika Salim, Lina Salsabila, Syifa Salsabila, Unik Hanifah Samosir, Lasma Rohani Rosalia Santoso, Pratama Bayu Saptiani, Winda Saputra, Bobi Saputra, Edriagus Saputra, Yoerdy Agusmal Saputri, Rahma Eka Saragih, Laila Putriani Saragih, Murni Sari Dewi Sari, Ade Risna Sari, Nurtika Sefrinal Sefrinal, Sefrinal selly Selly Selviana Baono Septika Rudiamon Setianto, Diki Putra Setiawan, Ariyono sherly sherly Siahaan, Yansen Sianipar, David Bonardo Sianturi, Midun Sidabutar, Rame Uli Orisa Sihite, Lia Kristiani Sihombing, Michael Fernando Silalahi, Desi Ratnasari Silalahi, Dorsen Silalahi, Ernyta Simangunsong, Nora Christina Simanjuntak, Dumesti Simanjuntak, Lamtiur Simatupang, Sudung Sinaga, Lelina Sinaga, Onita Sari Sinurat, Devany Naomi Sipayung, Baren Siregar, Jhon Hendry Siregar, Liper Sisca Sisca, Sisca Siti Aisyah Siti Fatra Sitti Harisah Sjahruddin, Herman Sobri Sobri Sofiyan Solfiyeni Solfiyeni Solihin, Dede Solly Aryza Sri Dewi Astuti A Sri Harini Sri Wanti Belani Sriandani, Lili Suci, Indah Tri Sudarmi, Ni Luh Sudung Simatupang Suhartini Suhartini Sulfiani, Sulfiani Summalia, Rika Sunaji Sunaji Sunoko, Andika Priandana Supardi Supardi Supitriyani, Supitriyani Suprapto, Dea Yulyana Supriyadi Supriyadi Suputra, Gusti Ketut Alit Surbakti, Peris Sepaka Surfin Yawu Suriani Suriani Susanti Susanti Susanti, Popo Susilo, Hermawan Ahmad Sutisna, Eka Syafitri, Siska Syafri Anwar Syafti, Oktaviani Syafwan, Mahdivan Syahbandir, Syahbandir Syahidah, Ariny syahidah, arinysyahidah Syahputra, Linda Syam, Akhmad Syam, Akhmad Syamsiar, Syamsiar Syamsuddin Syamsuddin Sylvia Diana Purba Sylvia Purba Tahir, Moh Tahir, Tahir Tandria, Alver Archie Tanzil Tanzil, Tanzil Tanzil, Cindya Tria Tarigan, Dwita Suhari Yati Tarigan, Parman Tarmizi Tarmizi Taufan Hidayat Taufiq Eka Riandhana Teresia Angelia Kusumahadi Teuku Muttaqin Mansur Thressa, Stefi Inggrid Titiek Fujita Yusandra Titien Agustina Titik Hardewi Yani Titik Hardewiyani Tri Hadi, Rahmad Triana Lestari Tuti, Meylani Tuwu, Darmin Ula, Rini Khamimatul Umar Umar veni Veni, veni Vratiwi, Septiana Wahyu, Bagus Habi Wakhyuni, Emi Welly, Yerisma Widiastuti, Bayu Retno Widna, Widna Wijaya, Randy Wijaya, Sisca Winarti, Ardila Wingkolatin, Wingkolatin Wisma Sari, Sinta Wiwita, Risma Wulandari, Viona Dwi Yacob, Yusman Yanuar Nanok Yaser, Umi Yayu M.Binol Yefrida - Yulan Yulan Yun Ratna Lagandesa Yusdin Gagaramusu Yusriani, Yusriani Yuwanda, Tonny Zahara, Afrila Zainab Zainab Zainal Asril Zainal Zainal Zaini, Zaman Zani, Benny Novico Zou, Guijiao Zuhri, M Zulfi, Zulfi Zulianto, Sugit Zulka Hendri Zulkarnaen, Syafira Zulwanis, Zulwanis