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All Journal Kertha Semaya Jurnal Ekonomi AUSTENIT EDUKASI: Jurnal Pendidikan Islam Riset Akuntansi dan Keuangan Indonesia Accounting Analysis Journal Jurnal Pajak Indonesia (Indonesian Tax Review) Jurnal IPA Terpadu Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Riset Akuntansi dan Keuangan Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Assets: Jurnal Akuntansi dan Pendidikan Owner : Riset dan Jurnal Akuntansi Cakrawala Dini : Jurnal Pendidikan Anak Usia Dini Media Mahardhika JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Legal Standing : Jurnal Ilmu Hukum Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Jurnal Manajemen dan Bisnis JPBIO (Jurnal Pendidikan Biologi) Competitive Jurnal Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Finansial Indonesia JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Balance Vocation Accounting Journal ACCOUNTHIK : Journal of Accounting and Finance International Journal of Economics, Business and Accounting Research (IJEBAR) Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Hermeneutika : Jurnal Ilmu Hukum JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Biogenerasi Jurnal Pajak dan Keuangan Negara (PKN) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Pengabdian UNDIKMA Jurnal Pendidikan Journal of Biology Learning International Journal of Business, Management and Economics Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia Jurnal Jeumpa Educoretax Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan BIOCHEPHY: Journal of Science Education Pengmasku Journal of Law, Administration, and Social Science Indo-MathEdu Intellectuals Journal JURNAL PENDIDIKAN INDONESIA: Teori, Penelitian, dan Inovasi Akuntansiku Jurnalku Jurnal Akuntansi Trisakti Klausula: Jurnal Hukum Tata Negara, Hukum Adminitrasi, Pidana dan Perdata Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Community: Jurnal Pengabdian Pada Masyarakat Nanggroe: Journal Of Scholarly Service Jurnal Akuntansi Manado (JAIM) International Journal of Law and Society Nanggroe: Journal of Scholarly Service Socius: Social Sciences Research Journal Jurnal Inovasi dan Pengembangan Hasil Pengabdian Masyarakat Indonesian Journal of Science, Technology, and Humanities Jurnal Ilmiah Teknik dan Sains (JITS) NGARSA: Journal of Dedication Based on Local Wisdom MUALLIMUN : JURNAL KAJIAN PENDIDIKAN DAN KEGURUAN Riset Akuntansi dan Keuangan Indonesia Journal of Law and Legal Reform Journal Education Innovation AKSELERASI: Jurnal Pengabdian Masyarakat MAYARA: Jurnal Pengabdian Masyarakat Jurnal Jurisprudence
Ferry Irawan
Universitas Pembangunan Nasional Veteran Jakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Other

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Compilation of Islamic Law as the Foundation for Education in the Context of Religious Life Febriansyah, Ferry Irawan
EDUKASI: Jurnal Pendidikan Islam Vol 5 No 2 (2017): Jurnal Pendidikan Islam
Publisher : Sekolah Tinggi Agama Islam Muhammadiyah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (248.32 KB)

Abstract

Education is the most important part in shaping the character of the nation. The character of the nation if balanced with education, then the human resources will show the expected quality. Compilation of Islamic law, providing education in the field of law related to Islam, so that the younger generation understands the importance of Islamic law in running the life of nation and state. Islamic education is the most important thing for the young generation to maintain and preserve the understanding of law related to Islam. Understanding law does not mean just science, but as knowledge that must be known to the nation’s generation. Compilation of Islamic law becomes the civil foundation for Muslims in carrying out related contracts of marriage, inheritance and endowment. The compilation of Islamic law is expected to provide a basis for education and knowledge for young people, especially academics in deepening Islamic civil law listed in the compilation of Islamic law.
Do IFRS Adoption and Corporate Governance Increase Accounting Information Quality in Indonesia? Firmansyah, Amrie; Irawan, Ferry
Accounting Analysis Journal Vol 8 No 1 (2019): March
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v8i1.27740

Abstract

This study aims to determine the effect of IFRS (International Financial Reporting Standard) adoption and Corporate Governance on the accounting information quality in Indonesia. Corporate Governance in this study is represented by institutional ownership, independent commissioners and audit committees. The object of research is 77 manufacturing companies listed on the Indonesia Stock Exchange (IDX). The regression method applied in the form of panel data with a period for six years (2009 - 2015). After conducting a model selection test, the chosen model is the fixed effect model (FEM). Based on the test results it is known that IFRS adoption, independent commissioners, and audit committees are not associated with the information accounting information quality, while institutional ownership is positively associated with the accounting information quality. From these results, it turns out that the adoption of IFRS on Indonesia Statement of Financial Accounting Standards (hereinafter referred to as PSAK) does not provide choices that could be utilized by managers to be able to improve the quality of financial statements. Meanwhile, institutional ownership could have a role in improving the monitoring function of company managers. Furthermore, the fact that the presence of independent commissioners still could not improve the monitoring function of managers to improve the accounting information quality. Likewise, the audit committee does not prove to have a supervisory function for managers in preparing in high-quality financial statements.
ALTERNATIF KEBIJAKAN PAJAK PERTAMBAHAN NILAI ATAS KONSUMSI ATAU PEMANFAATAN KONTEN DAN JASA DIGITAL DARI PENYEDIA LUAR NEGERI Miftahudin, Ali; Irawan, Ferry
Scientax Vol 1 No 2 (2020): April: Kebijakan Knowledge Management dan Administrasi Perpajakan di Indonesia
Publisher : Direktorat Jenderal Pajak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v1i2.36

Abstract

The increasing consumption of digital content and services in the era of globalization raises problems related to the collection of Value Added Tax (VAT) on cross-border transactions. One of the problems related to VAT according to the OECD in the BEPS Action Plan 1 is inequality between nonresident and resident tax payer which results in market distortions and substantially impacts on VAT revenue. Nowadays, the Directorate General of Taxes is difficult to supervise VAT on the consumption of digital content and services by consumers instead of Taxable Person. This research discusses supplier, intermediary, and customs collection and current implementation in Australia, Japan and India. This research is a qualitative research with a descriptive case study approach. Supplier and intermediary collection with a simplified registration and collection of VAT for nonresident providers can be a solution to the problems related to VAT on this kind of consumption by consumers.
Kajian Proses Penilaian Kewajaran atas Transaksi Sewa Pihak Berelasi Irawan, Ferry; Safitri, Wirdatul Khusna Febri
Owner : Riset dan Jurnal Akuntansi Vol. 5 No. 2 (2021): Article Research Volume 5 Number 2, Agustus 2021
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v5i2.491

Abstract

This research aims to identify the fairness assessment procedures of related-party transactions by the tax assessor functional at KPP Madya Surabaya as well as the resistancesoccured whilemaking the assessment. This research applies qualitative method with descriptive research type. The focus of this research is to ascertain the assessment procedures carried out by the tax assessor functional at KPP Madya Surabaya with the types of transactions in the form of machine and equipment rental for the cigarette industry between the related-party (PT ABC and PT XYZ) The assessment is achived by adopting the income approach. The results of this study indicate that the valuation of fair market rental rates is implemented by referring to the investment feasibility criteria. The rental price is said to be reasonable if it yields NPV> 0, IRR>WACC and does not exceed the tenant's maximum return level (interest rate for investment credit in 2017 is 10.29% + bank credit risk (insurance 5%)).There are no specific provisions regarding how much numbers are used as long as they meet the criteria used by the tax assessor functional of the Surabaya Tax Office. The Resistance during the assessment process arises due to the lack of taxpayers and related parties disclosure regarding to the data and required information in the assessment. Apart from that, the assessment object which is classified as special property and the conditions during the field visit were different from the day of the assessment
ANALISIS ECONOMIC VALUE ADDED (EVA) DAN MARKET VALUE ADDED (MVA) SEBAGAI ALAT UKUR KINERJA KEUANGAN PT GARUDA INDONESIA TBK TAHUN 2017 -2019 Irawan, Ferry; Manurung, Nico Yudha
Jurnal Pajak dan Keuangan Negara (PKN) Vol. 2 No. 1 (2020): Fasilitas di Masa Pandemi
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jurnal pkn.v2i1.999

Abstract

PT Garuda Indonesia Tbk was one of the state-owned corporation that have go public on Bursa Efek Indonesia (BEI). As a public company, PT Garuda Indonesia should create a good financial performance to attract financier (investor or creditor). The purpose of this study were to measure the financial performance by Economic Value Added (EVA) and Market Value Added (MVA). The result of this study is the company get a negative EVA in 2017 until 2019 which mean the company was not able to create value added for financier. In 2017 and 2018, MVA get a negative value which mean the company was not able to create value added for investor. In 2019, MVA get a positive value because the company’s stock price increased 73% from previous year.PT Garuda Indonesia Tbk merupakan salah satu Badan Usaha Milik Negara (BUMN) yang telah go public di Bursa Efek Indonesia (BEI). Sebagai perusahaan terbuka, PT Garuda Indonesia Tbk harus menciptakan kinerja keuangan yang baik untuk menarik pemodal (investor atau kreditur). Tujuan dari penelitian ini adalah untuk mengukur kinerja keuangan dengan Economic Value Added (EVA) dan Market Value Added (MVA). Hasil penelitian ini adalah perusahaan memperoleh nilai EVA yang negatif pada 2017-2019 yang berarti perusahaan tidak berhasil menciptakan nilai tambah bagi para pemodal. Pada 2017 dan 2018, MVA memperoleh nilai yang negatif yang berarti perusahaan gagal menciptakan nilai tambah pagi para investor. Pada 2019, MVA memperoleh nilai yang positif karena harga saham perusahaan yang meningkat sebesar 73% dari tahun sebelumnya.
PENILAIAN EKUITAS PADA RENCANA AKUISISI PT LINK NET TBK OLEH PT MNC VISION NETWORKS: PENILAIAN EKUITAS PADA RENCANA AKUISISI PT LINK NET TBK OLEH PT MNC VISION NETWORKS Muhammad Arif Ramadhan; Irawan, Ferry
Jurnal Pajak dan Keuangan Negara (PKN) Vol. 2 No. 2 (2021): Jurnal Pajak dan Keuangan Negara Volume II Nomor 2 Tahun 2021
Publisher : Politeknik Keuangan Negara STAN

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Abstract

ABSTRAK This research aims to do a valuation to PT Link Net Tbk that is planned to be acquired by PT MNC Vision Networks Tbk in the end of 2019. The valuation of equity in this acquisition will be achieved via two out of three valuation approaches that is commonly used in business valuation. The valuation is done according to SE-54/PJ/2016 and Indonesia’s Valuation Standard (KEPI & SPI). The value achieved will be used to provide a personal recommendation to the companies involved. Penelitian ini bertujuan untuk melakukan penilaian terhadap ekuitas perusahaan PT Link Net Tbk yang direncanakan akan diakuisisi oleh PT MNC Vision Networks Tbk pada akhir tahun 2019. Penilaian dilakukan menggunakan dua dari tiga pendekatan penilaian yang berlaku dalam penilaian bisnis. Penilaian dilakukan berdasarkan peraturan penilaian yang berlaku pada SE-54/PJ/2016 dan Standar Penilaian Indonesia (KEPI & SPI). Nilai yang dihasilkan akan dijadikan acuan untuk memberikan rekomendasi pribadi kepada perusahaan.
Do IFRS Adoption and Corporate Governance Increase Accounting Information Quality in Indonesia? Firmansyah, Amrie; Irawan, Ferry
Accounting Analysis Journal Vol 8 No 1 (2019): March
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v8i1.27740

Abstract

This study aims to determine the effect of IFRS (International Financial Reporting Standard) adoption and Corporate Governance on the accounting information quality in Indonesia. Corporate Governance in this study is represented by institutional ownership, independent commissioners and audit committees. The object of research is 77 manufacturing companies listed on the Indonesia Stock Exchange (IDX). The regression method applied in the form of panel data with a period for six years (2009 - 2015). After conducting a model selection test, the chosen model is the fixed effect model (FEM). Based on the test results it is known that IFRS adoption, independent commissioners, and audit committees are not associated with the information accounting information quality, while institutional ownership is positively associated with the accounting information quality. From these results, it turns out that the adoption of IFRS on Indonesia Statement of Financial Accounting Standards (hereinafter referred to as PSAK) does not provide choices that could be utilized by managers to be able to improve the quality of financial statements. Meanwhile, institutional ownership could have a role in improving the monitoring function of company managers. Furthermore, the fact that the presence of independent commissioners still could not improve the monitoring function of managers to improve the accounting information quality. Likewise, the audit committee does not prove to have a supervisory function for managers in preparing in high-quality financial statements.
Studi Komparatif Aplikasi Tax Treaty Indonesia-Tiongkok Dan Indonesia-Singapura Aji, Faqih; Irawan, Ferry
Educoretax Vol 1 No 3 (2021): September 2021
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v1i3.26

Abstract

The increasing of global investment and trading has generated a close-relationship among countries. as a sovereign nation, a country will enforce its domestic rules particulary tax law. In order to stabilize the economy and keep the fairness, most countries agree to establish a tax treaty. This research investigates how the impact of tax treaty conducted by Indonesia. In addition, it compares the tax treaty between Indonesia-Chinese and Indonesia-Singapore. This research applies qualitative research to obtain a deep understanding. There are several important findings. First, in general tax treaty can promote a fair taxing for both treaty partners. Second, tax treaty between Indonesia-Singapore is more beneficial compares to Indonesia-Chinese from the perspective of dividend tax rate. Third, the research propose that the Government of Indonesia re-negotiate several articles particularly the tax rate.
Perlakuan Pajak Atas Penghasilan Luar Negeri Pada Indonesia Investement Authority Kurniawan, Vania Rani Anissa; Irawan, Ferry
Educoretax Vol 2 No 1 (2022)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v2i1.122

Abstract

Economic growth requires adequate investment both domestic and overseas. Incoming investment must be managed properly and with the principle of prudence. The Indonesia Investment Authority (INA) is established to manage investments owned by the State to be more efficient and sustainable. The purpose of this study is to analyze how the tax treatment of foreign income obtained by the Indonesia Investment Authority is. This study uses a qualitative method with a literature study approach and in-depth interviews with government official. The results of the study indicate that there is no different treatment from the perspective of taxation provisions on income earned by the Indonesia Investment Authority. Pertumbuhan ekonomi memerlukan investasi yang memadai baik dari dalam negeri maupun luar negeri. Investasi yang masuk harus dikelola dengan baik dan dengan prinsip kehati-hatian. Lembaga Pengelola Investasi (Indonesia Investment Authority) hadir untuk mengelola investasi yang dimiliki Negara agar lebih efisien dan berkelanjutan. Tujuan penelitian ini adalah untuk menganalisis bagaimana perlakuan perpajakan atas penghasilan luar negeri yang diperoleh Lembaga Pengelola Investasi. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi literatur dan wawancara mendalam dengan narasumber. Hasil penelitian menunjukkan bahwa tidak ada perlakuan yang berbeda dari perspektif ketentuan perpajakan atas penghasilan yang diperoleh Lembaga Pengelola Investasi.
Kedudukan Hak Mendahulu Utang Pajak, Bank, Dan Upah Buruh Fajri, Luqman; Malo, Muhamad Wildan Candra; Putra, Naufal Rafif Kusuma; Irawan, Ferry
Educoretax Vol 2 No 1 (2022)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v2i1.155

Abstract

This article aims to determine the position and rank of prior rights of tax payables, banks, and wages payable when the company goes bankrupt. Taxes payable are taxes that must be paid including administrative sanctions. The state has pre-emptive rights in relation to tax debts as stated in Article 21 of the KUP Law. Therefore, the state's position regarding tax debt is the preferred creditor. Banks are classified as separatist creditors if the bank holds collateral rights for the property in the form of mortgage rights. Separatist creditors have executable guarantees for debtors' debts. Separatist creditors are given the right to take their own execution of the collateral obtained within two months after the bankruptcy as stated in Article 178 paragraph (1) of the PKPU Bankruptcy Law. Wages are labor rights that are received and expressed in the form of money as an imbalance from the employer of the agreement or agreement. Payment of labor wages has the most priority and priority compared to other creditors, including separatist and state creditors. This is based on the Constitutional Court Decision No. 67/PUU-XI/2013 and Law No. 10 of 2020 concerning Job Creation. The legal material analysis technique used in this article is deductive reasoning in which data is collected first and then analyzed qualitatively. The results of this study show that salary debt is ranked first for repayment when the company goes bankrupt, then separatist creditors or banks, and the last is tax debt. Artikel ini bertujuan untuk mengetahui kedudukan dan peringkat hak mendahulu dari utang pajak, bank, dan utang upah buruh ketika perusahaan pailit. Utang pajak adalah pajak yang masih harus dibayar termasuk sanksi administrasinya. Negara mempunyai hak mendahulu terkait dengan utang pajak sebagaimana telah disebutkan dalam Pasal 21 UU KUP. Oleh karena itu, kedudukan negara terkait utang pajak merupakan kreditur preferen.  Bank termasuk kreditur separatis apabila bank memegang hak jaminan atas kebendaan berupa hak tanggungan. Kreditur separatis memiliki jaminan yang dapat dieksekusi untuk melunasi utang debitur. Kreditur separatis diberi hak untuk mengusahakan sendiri eksekusi atas jaminan yang dimilikinya dalam jangka waktu dua bulan setelah insolvensi sebagaimana telah disebutkan dalam Pasal 178 ayat (1) UU Kepailitan PKPU. Upah adalah hak buruh yang diterima dan dinyatakan dalam bentuk uang sebagai imbalan dari pemberi kerja perjanjian atau kesepakatan. Pembayaran utang upah buruh memiliki kedudukan yang paling utama dan didahulukan dibandingkan kreditur lain, termasuk kreditur separatis dan Negara. Hal ini berdasarkan Putusan Mahkamah Konstitusi No 67/PUU-XI/2013 dan Undang-Undang Nomor 10 Tahun 2020 Tentang Cipta Kerja. Teknik analisis bahan hukum yang digunakan dalam artikel ini adalah penalaran deduksi yang mana data dikumpulkan terlebih dahulu kemudian dianalisis secara kualitatif. Hasil penelitian ini menunjukan utang upah buruh menduduki peringkat pertama untuk didahulukan pelunasannya ketika perusahaan pailit, baru kemudian kreditur separatis atau bank, dan yang terakhir adalah utang pajak.
Co-Authors . Ishomuddin A, Henita Abdillah Hamdi Abid Djazuli, Abid Abraham Sergius Manahan Polorensiun Hutapea Adinda Indra Ayu Pramitha Affan Fahreza Mahardhika Afiful Ikhwan Agiyanto, Ucuk Agus Sunarya Ahmad Royan Aji, Faqih Alfa Hamim Himawan Ali Miftahudin Alif Faris Evantri Alif Iqram Rabiawal Alwi, Muhammad Muhib Alya, Audrey Amarsa Daffa Dwitama Amelia, Annisa Noor Amelia, Denta Amrie Firmansyah Andri Faizal Priyanto Andri Marfiana Andri Marfiana Andriansyah, Lucky Anies Said Basalamah Anindita Dresti Pinastika Anjarwati, Emilia Eni Annisa Diah Hapsari Aprian, Galu Bernie Arfiansyah, Zef Arrosyiid, Haadi Artadi , Mahira Wijaya Bekti Asyifa Tiara Ardin Audithya Prawita Aulia, Aliza Rachma Ayrton Ramzy Soarer Zaki Az Zahra, Shifa Nurhaliza Azana, Syaifanni Azhar, Insyira Yusdiawan Azrina, Nuril Bagia Raja Parulian Nainggolan P Bahri HS, Syamsul Bangun, Corleone AK Bayu Achmadi Bella Putri Al Azis Bintang Septian Simbolon Biola, Yolanda Bulan A.S., Retno Caesario Santo H. Gultom Cahyaningtyas2, Wahyu Camelia Nur Adiningsih Choiriyah Choiriyah Cholifa Nadya Almira Cristiana Normalita de Lima Damara, Taptap Wahyu Darwawi, Dela Rahmah de Lima, Cristiana Normalita Deddy Sismanyudi Desmintari Deswarta Devi Rifqiyani Sofyan Dewa, Monica M.C Dharma Gyta Sari Harahap Dhea Monica Rudi Dianwicaksih Arieftiara Dimas, Dimas Dina Vara Sari Dwi T., Feliya Ebsan Tangguh Septino Edwina, Nabilah Putri Efnelir, Qonita A.Z Eka Nadia Septiani Ady Eri Wahyudi Esti Marintan Sianturi Eta Fasita Fachrezzy, muhammad temmy Putra Fadlol Muhammad Fajar Fahmi Asshidiqi Fahrezi, Muhammad Hafidz Faisal Rahman, Faisal Faiza Aina Nurrizqi Faiza Batrisya Nisrina Faizal Achmad Putra Erdika Fajar, Fadlol Muhammad Fajri, Luqman Farhan, Adib N. Fasita, Eta Febriana, Hanin Febriansyah Utama Putra Febriyadi Tri Hadmoko Fidyah Ramadhani Fina Rohmatul Ula Firdausi, Ulya Shafa Fitri K.R., Diana Fitrianti, Hariani Gabriela Kunthi Putri Utami Ghinaa Febriana Gideon Marcellino Siahaan Gidion Samuel Manurung Grace Shelpia Maduma Manik Gujarat, Odas Gumilang, Galih Hadmoko, Febriyadi Tri Hafidz Taqullah Rahman Hamsal Handika D.A., Putri Hanip, Rival Harahap, Dharma Gyta Sari Hayatur R., Tirza Helmalia Cahyani Heriana, Kamiliya Muthia Azra Hernita A. HIDAYATI, BAITI Hutahaean, Grace Maida I Gede Agus Putra Ekapradana Ilham, Reza Muhamad Imam Muhasan Imam Muhasan Imani, Puti Syifa Imla Amelia Ulinnuha Indiantoro, Alfalachu Insan Kamil Wahyudi Intan Nurul Firdaus Ismiyanti, Neny Isnandar, Aries Ivan Krishna Harimurti Jagad Satrio Husein Joniken Lesmana JUBAEDAH JUBAEDAH, JUBAEDAH Julia Elisabeth Sitanggang Kamiliya M.A. Heriana Kamiliya Muthia Azra Heriana Karina Deriska Khoirun Arifbillah Kosnia Kosnia Kristian Abillio Pratama Kuat Sidik Wahyono Kurniawan, Rivo Alfarizi Kurniawan, Vania Rani Anissa Labobar, Otniel Adrians Laksonoputra , Nigella Sativa Lance Heavenio R. Heatubun Larasati, Annisa Lestari, Wahyu Ikke Siswika Lili Talpia Lisa Fitri Lestari Lola Inganta Saragih Lukman Hakim Ahmad Lukman Nul Hakim Lyandova, Vanka M. Syaiful Mahfirah Sabila S Malo, Muhamad Wildan Candra Mangesti, Yovita Arie Manurung, Nico Yudha Marfiana, Andri Marsya Diah Izdihar Masda Surya Wicaksana Masnur Melina Fajrin Utami Minuk Riyana Mirani, Anindyta Najwa Mohamad Nor Rizal Muh. Fahreza Haqie Muh. Ibnu Malik Risqullah H Muh. Nur Akbar Muh. Rafi'y Muh. Rafi’y Muh. Rafi’y Muh. Rizal Kurniawan Yunus Muhammad Arif Ramadhan Muhammad Hammam Rafati Lubis Muhammad Rifqi Suhaidi Muhammad Rijalur Rohman muhammad temmy Putra Fachrezzy Muhasan, Imam Muliawati, Elsa Alifia Muna, Jannatul Musyarofa, Khoiriyatul Nabila, Nisa Uzzahron Nanda Wira Sampurna Natama, Reynold Anggiat Manutur Natanael Ginting Natanael, Johanes Abraham Navael, Lovenka D. Nawang, Nazli Bin Ismail Ni Komang Linda Agiastini Ni Putu Gita Cahyani Dewi Nico Wahyudi Nigella Sativa Laksonoputra Nur K., Nuva Nurlailaa Dorojati S Octavia Chaterine Gloria Samosir Oman Sukmana Padhilah Dikri Perdana Ratus Mangiring Sinaga Pertiwi, Sri Ananda Phaksi Purnamasari Putra Pradipta, Khairunissa Alika Pramuji Handar Jadi Praptiningsih, Praptiningsih Pratiwi, Nidian Hayuning Prawira, Zain Yudha Prebawa, Putu Arya Wahyu Puan Indri Hazimah Indri Hazimah Punjung Raras Putra, Muhammad Syahreza Putra, Naufal Rafif Kusuma Putri, Disya Angger Wening Putri, Farah Oktaviani Putri, Nurhanan Rachmi Putri, Ristianti Febriana Putu Arya Wahyu Prebawa Qadri, Resi Ariyasa Qurata, Azhar R, Nur Zakiyah Rafi'y, Muh Rafi'y, Muh. Rafika Hasna Rafika Surya Manullang Rafiq Wahyu Novianto Rafi’y, Muh. Ragil Novitasari Raihan Dhiya Ulhaq Raisha A. Rismarina Ramli, Yuliarti Ratumasa, Marilaeta Cindryani Ra Rawuh Yuda Yuwana Reihandika Febriansyach Rendi Dwi Putra Ramadhan Revita Chairunisa Riandi Satria Soekarno Richard Tomlins Risqi Nurika Fatha Hidayati Risqiyah, Sayyidatur Ristanti Khusnul Khosafiah Riyana, Minuk Rizky Aji Santoso Robich B., Achmad Rofiqoh, Qutsiati Ronaldo Putra Pratama Sinurat Safira Faradisa Azzahra Safitri, Wirdatul Khusna Febri Sakti Prabowo, Sakti Salsabila Almi Salsabila, Siti Aliyah Sandi Firmansyah Saputri, Pretty Desya Sari Marina Hutabarat Satria, Adam Muhamad Sebastian, Marcellino Ferdinan Sebastian, Marcellino Ferdinand Shalma Inudia Putri Sharah Puan Hany Silaban, Wiradinata Lambok Simanjuntak, Endang Natania Solehani, Alfiyanti Sri Ananda Pertiwi Sri Murwani Puspasari Stefani Yesia Nindy H Suparna Wijaya Suripto Suripto Tahta A., Fikria Tania Naftali Sianturi Tarisa Azyati Tasdik Mahandito Teguh Syuhada Teta Dirgantara Jusikusuma Tjahya Aryasa Tomi Hadi Lestiyono Tomlins, Richard Triasmono, Hari U.S., Azza Myla Ubhih Y, Abdullah Ulfa Anggraini Ulhaq , Raihan Dhiya Ulinnuha, Imla Amelia Ulya Shafa Firdausi Umdah Khubudina Utami, Nurul Tri Vani Alsilana Vega Antaresa Rakhmat Azhari Veren Yolanda Wafiroh, Zulva Ni’mal Wahyu Kartika Aji Wahyu Pamungkas Wahyu Pamungkas Wahyudi Febrian Welerubun, Perpetua Wibowo, Saffanah Zerlina Widiyatmoko, Widiyatmoko Wijaya, Alif Sukhairi Wiradinata Lambok Silaban Yani Sara Bauti Yasniar, Maharani yogi prasetyo Yudit Yuditama Yuditama , Yudit Yulifar Amin Gultom Yulmeiranti, Intan Utami Yusuf Adam Hilman Zahra Rudhiya Zahra Zuhrotun Nafi’ah Zain Yudha Prawira Zakiyah R, Nur