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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 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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Peningkatan Literasi Akuntansi Berbasis Standar Akuntansi Keuangan EMKM Dengan Mitra Annisa Laundry Wijaya, Suparna; Irawan, Ferry; Qadri, Resi Ariyasa; Muhasan, Imam; Rahman, Faisal; Hutahaean, Grace Maida; Yulmeiranti, Intan Utami; Fahrezi, Muhammad Hafidz; Damara, Taptap Wahyu; Pratiwi, Nidian Hayuning; Gujarat, Odas; Ilham, Reza Muhamad; Putri, Ristianti Febriana
Pengmasku Vol 2 No 2 (2022)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/pengmasku.v2i2.344

Abstract

Hingga saat ini masih banyak UMKM yang mengalami kendala dalam mengembangkan usahanya, dimana salah satu penyebab UMKM belum menerapkan rencana penerapan Standar Akuntansi Keuangan Entitas Mikro, Kecil dan Menengah (SAK EMKM) dalam laporan keuangan. Tujuan dari kegiatan pengabdian kepada masyarakat ini adalah untuk meningkatkan litersi akuntansi berdasarkan SAK EMKM pada UMKM. Sehingga dapat membantu untuk menyusun laporan keuangan berdasarkan SAK EMKM dengan prinsip kesederhanaan. Objek dalam kegiatan pengabdian kepada masyarakat ini adalah pada Usaha Laundry Annisa di Tangerang Selatan. Hal ini karena usaha Annisa Laundry belum bisa membuat laporan keuangan sendiri yang baik dan benar. Metode yang dilakukan adalah sosialisasi dengan membuatkan modul, video, dan pendampingan. Hasil pengabdian kepada masyarakat menunjukkan bahwa usaha Annisa Laundry hanya memiliki catatan keuangan yang minim, seperti buku kas masuk dan keluar, catatan pembelian, dan catatan penjualan. Penyusunan laporan keuangan Annisa Laundry telah sesuai dengan siklus akuntansi yang terdiri dari pengumpulan dokumen transaksi, kemudian masuk ke dalam proses akuntansi, yang kemudian menjadi laporan keuangan berdasarkan standar Akuntansi Keuangan Entitas Mikro, Kecil dan Menengah (SAK EMKM).
Edukasi Konsep dan Penerapan Pajak Karbon bagi Mahasiswa Irawan, Ferry; Wijaya, Suparna; Firmansyah, Amrie
Pengmasku Vol 3 No 2 (2023)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/pengmasku.v3i2.649

Abstract

Climate change caused by carbon emissions has been felt in almost all countries, including Indonesia. The government has issued policy Law Number 7 of 2021 concerning Harmonization of Tax Regulations (UU HPP) which regulates the imposition of carbon tax. Apart from that, the Government has also issued Presidential Regulation Number 98 of 2021 concerning the Implementation of Carbon Economic Value. The aim of this regulation is to reduce carbon emissions in Indonesia by imposing taxes. Community service activities are carried out through seminars aimed at providing the public with an understanding of the concept and application of carbon tax as well as elaboration of practices carried out in other countries. The material presented in this seminar includes: the concept of carbon tax, the practice of imposing carbon tax in other countries, existing regulations in Indonesia, discussion and delivery of conclusions. The implementation of the seminar consists of three stages. First, presentation of material from the resource person. Second, question and answer session with participants. The number of seminar participants was around 100 people from academics, both students and lecturers from UPN Veteran Jakarta and other universities.
Instansi Pemerintah Sebagai Pengusaha Kena Pajak: Pengabdian Kepada Masyarakat Dalam Bentuk Video Youtube Wijaya, Suparna; Irawan, Ferry; Firmansyah, Amrie; Jubaedah, Jubaedah; Desmintari, Desmintari; Praptiningsih, Praptiningsih
Pengmasku Vol 4 No 1 (2024)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/pengmasku.v4i1.1061

Abstract

Pengukuhan Pengusaha Kena Pajak (PKP) merupakan salah satu aspek penting dalam sistem perpajakan Indonesia, khususnya terkait dengan Pajak Pertambahan Nilai (PPN). Meskipun demikian, masih terdapat banyak instansi pemerintah yang belum sepenuhnya memahami tentang kewajiban dan prosedur pengukuhan PKP. Hal ini dapat menimbulkan berbagai permasalahan dalam pelaksanaan tugas dan fungsi instansi pemerintah. Tujuan pengabdian kepada masyarakat ini adalah sosialisasi ketentuan perpajakan terkait perpajakan bagi instansi pemerintah. Terdapat perubahan mendasar yang salah satunya adalah memungkinkannya pengukuhan pengusaha kena pajak terhadap instansi pemerintah. Metode yang digunakan dalam pengabdian masyarakat adalah dengan membuat video dan menyebarkannya menggunakan media sosial youtube. Dengan menggunakan media sosial diharapkan dapat menjangkau secara luas dengan biaya yang murah. Manfaat yang diharapkan setelah menonton video ini adalah meningkatkan kepatuhan pajak, meminimalisir kesalahan administrasi, meningkatkan transparansi dan akuntabilitas, mendukung reformasi birokrasi, menghindari konflik dengan mitra bisnis, menyesuaikan dengan perubahan regulasi, dan mendukung digitalisasi perpajakan.
Analisis Penerapan Arm’s Length Principle Dalam Transaksi Pinjaman Natama, Reynold Anggiat Manutur; Irawan, Ferry
COMPETITIVE Vol 5, No 2 (2021): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v5i2.5278

Abstract

In 2018, many OECD member countries expected the requirements for implementing the arm’s length principle (ALP) to be easier to apply for financial transactions and the OECD responded by issuing Transfer pricing Guidance on Financial Transactions in 2020. It indicates that the implementation of the arm’s length principle in financial transactions is something that requires more attention. This research aims to analyze and elaborate on how to apply the arm’s length principle in overcoming loan interest transfer pricing cases and analyze the effectiveness of its implementation. The research method used is a qualitative approach with a case study analysis of five tax court decisions regarding tax appeal over transfer pricing of loan interest. The results show that the arm’s length principle has not been implemented effectively in Indonesia. The appellee (Directorate General of Taxation) and the appellant (taxpayer) could not provide a strong argument to determine a proper price based on ALP. However, the Tax Court decided to win taxpayer lawsuit. The significant finding of this research is ALP implementation is challenging to be achieved by both taxpayers and tax authority.
PENGARUH MODEL PEMBELAJARAN INQUIRY TERHADAP KEMANDIRIAN BELAJAR MAHASISWA Yunus, Muh. Rizal Kurniawan; Irawan, Ferry
Jurnal Biogenerasi Vol. 8 No. 2 (2023): Volume 8 Nomor 2 Artikel Publish Agustus 2023
Publisher : Universitas Cokroaminoto Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30605/biogenerasi.v8i2.2910

Abstract

In the implementation of higher education, building student independence in learning is an important part. In a higher education environment, students who can study independently will be better prepared to face changes in the dynamic and fast world of work. Development of student learning independence can be done by choosing a learning model that develops students' thinking skills and self-confidence. One way is to apply the inquiry learning model which is a learning model that is oriented towards students' ability to build their knowledge independently. This study aims to determine the effect of the inquiry learning model on student learning independence in the biology education study program at the University of West Sulawesi. This type of research is quasi-experimental research. This research was carried out in the odd semester of the 2022/2023 school year with a population of all fifth-semester students who programmed the Learning Innovation course by taking samples using a purposive sampling technique so that class A and class B became the research sample with a total of 58 students. The instrument used in this study was a learning independence questionnaire consisting of 5 indicators and 20 questions. Data analysis was carried out using descriptive analysis to determine the increase in the value of student learning independence and inferential analysis to test the hypothesis using the Anacova test. The results of the hypothesis test using Anacova obtained a significance value of 0.001 <0.05 so it can be said that H0 is rejected and H1 is accepted which means that there is an influence of the application of the inquiry learning model on the learning independence of students in the Biology Education Study Program, Universitas Sulawesi Barat
MODEL KEJAHATAN DUNIA MAYA (CYBERCRIME) SEBAGAI UPAYA PEMBENTUKAN HUKUM NASIONAL Febriansyah, Ferry Irawan; Indiantoro, Alfalachu; Ikhwan, Afiful
Legal Standing : Jurnal Ilmu Hukum Vol 7, No 2 (2023): September
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ls.v7i2.6878

Abstract

The purpose of this study is to analyze models of cybercrime, namely cybercrime, in order to find out how far the development of forms of crime, whose modus operandi is increasing day by day. The virtual world is part of people's lives so that it cannot be separated from needs. This will later give rise to many new crime models, so that people will be disadvantaged in carrying out activities in cyberspace. This research analysis focuses on empirical legal analysis, namely looking at the social symptoms of people in cyberspace (Internet) in carrying out their daily activities which are vulnerable to crime. The problem that often occurs that is often experienced by the community is education about cyberspace so that they are vulnerable as perpetrators of Cybercrime crimes. This research is very interesting to do along with technological developments, human attitudes and behavior have changed a lot so that new models of crime have emerged in cyberspace.
TINJAUAN YURIDIS TERHADAP TINDAK PIDANA PENIPUAN DALAM TRAKSAKSI ELEKTRONIK Indiantoro, Alfalachu; Firdausi, Ulya Shafa; Febriansyah, Ferry Irawan; Qurata, Azhar; Isnandar, Aries
Legal Standing : Jurnal Ilmu Hukum Vol 8, No 1 (2024): Januari-April
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ls.v8i1.8784

Abstract

One of the major developments in legal technology is the use of computerized information and case management systems. Fraud in electronic/online transactions is basically the same as fraud in general. Electronic transactions refer to the process of buying and selling, services, goods or information through the internet network media. Here are a few; Inappropriate products, price discounts, free shipping services, special events, fake accounts / fake accounts / falsified identities. Normative Legal Research is a legal research method used to collect data and analyze literature. Normative legal research focuses on positive legal principles with the discipline of studying legal doctrine and analyzing certain legal cases. Law Number 11 of 2008 concerning Information and Electronic Transactions (UU ITE) and Law Number 19 of 2016 concerning Amendments to the ITE Law are relatively new legal regulations. In the context of using the internet, information networks and electronic transactions, it is mandatory to comply with the provisions in the ITE Law Article 3. Fraud in electronic transactions can result in civil and criminal law consequences. In civil law, perpetrators of fraud can be forced to compensate victims. On the other hand, in criminal law, perpetrators of fraud can face criminal penalties in accordance with applicable regulations. It is very important to adhere to principles such as good faith, fairness, etc. when engaging in an electronic transaction. In addition, maintaining the principle of vigilance is very important for sellers when shipping goods and for buyers when sending payments to minimize the risk of fraud.
Determinants of transfer pricing aggressiveness and the mediation role of tax burdens: Evidence from Indonesia Hadmoko, Febriyadi Tri; Irawan, Ferry
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 19 No. 1 (2022): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31106/jema.v19i1.13901

Abstract

Transfer pricing aggressiveness is influenced by various factors, including the complexity of operations, foreign direct investment, and tax haven utilization. This study was conducted to re-examine the factors that affect the transfer pricing aggressiveness by including the tax burden as a mediating variable which is expected to explain the inconsistency of the results of previous studies. This study uses data from manufacturing companies listed on the Indonesian Stock Exchange from 2016 to 2020 with a total observation of 350. The analysis technique uses panel data regression with Fixed Effect Model and Random Effect Model approaches. The results of the study show that the complexity of operations and tax haven utilization has a positive effect on transfer pricing aggressiveness. However, foreign direct investment does not affect transfer pricing aggressiveness. Further analyses indicate the tax variable partially mediates the effect of complexity operation and tax haven utilization on transfer pricing aggressiveness. In addition, the tax variable only has an indirect effect of foreign direct investment on transfer pricing aggressiveness. This means that foreign direct investment is used as a vehicle for transfer pricing.
Implementasi Lesson Study Terhadap Aktivitas Belajar Mahasiswa Fisika Berdasarkan Pendekatan Kontruktivistik Irawan, Ferry; Akbar, Muh. Nur; Hanip, Rival
Socius: Jurnal Penelitian Ilmu-Ilmu Sosial Vol 1, No 10 (2024): May
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.11207564

Abstract

The lack of experience in Lesson Study makes professionalism, especially in pedagogical competence, less improved. The lack of implementation of LS makes collaboration between teachers in determining innovative learning and reflection to improve the quality of the learning process becomes less, so that it has an impact on student activities. The purposes of this study are: (1) to find out student learning activities through the application of Lesson Study and (2) to train students to transform their knowledge as prospective teaching staff. The data taken from this study are (1) data on the implementation of LS activities with the application of the Jigsaw cooperative learning model, (2) data on the implementation of LS activities with the application of the STAD type cooperative learning model combined with Snowball Throwing, (3) data on student learning activities and (4) data on the results of reflection on the application of Lesson Study. The results of the study show that student activities can be well reflected in the implementation of Lesson Study and the implementation of LS in the learning process can also provide understanding to prospective educators on pedagogic competence.
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI POTENSI KEPATUHAN PAJAK PADA MAHASISWA AKUNTANSI DI UNIVERSITAS PULAU JAWA Heriana, Kamiliya Muthia Azra; Irawan, Ferry
Jurnal Akuntansi Trisakti Vol. 11 No. 2 (2024): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v11i2.21103

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi kepatuhan pajak di kalangan mahasiswa akuntansi di Pulau Jawa sebagai calon wajib pajak. Penelitian menggunakan sampel sebanyak 162 responden yang dipilih melalui metode accidental sampling, dengan perhitungan sampel menggunakan rumus Lemeshow. Data dikumpulkan melalui kuesioner online dan dianalisis menggunakan metode Partial Least Square (PLS) dengan bantuan aplikasi SmartPLS. Hasil penelitian menunjukkan bahwa pengetahuan pajak, sanksi pajak (administratif dan pidana), tax morale, dan digitalisasi perpajakan memiliki dampak positif dan signifikan terhadap kepatuhan pajak pada mahasiswa akuntansi di Pulau Jawa sebagai calon wajib pajak. Untuk meningkatkan kepatuhan tersebut, diperlukan langkah-langkah strategis, seperti peningkatan program edukasi pajak, penerapan sanksi yang tegas dan adil, kampanye kesadaran pajak, serta pengembangan dan implementasi teknologi digital dalam sistem perpajakan.
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 JUBAEDAH JUBAEDAH, JUBAEDAH Julia Elisabeth Sitanggang Kamiliya M.A. Heriana Kamiliya Muthia Azra Heriana Karina Deriska Khoirun Arifbillah 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 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