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Pelatihan Menjadi Guru Reflektif yang Inovatif Melalui “Deep Learning” Irawan, Ferry; Hanip, Rival
Nanggroe: Jurnal Pengabdian Cendikia Vol 3, No 12 (2025): March
Publisher : Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.15205650

Abstract

Reflection activities are very important activities to be carried out because they will control the teacher's actions, the teacher can see what still needs to be fixed, improved or maintained. It is an activity that needs to be done when the teacher as a field practitioner has finished taking action, this is a form of self-evaluation. The teacher conveys all activities or experiences that have been carried out to be discussed with the researcher, the teacher conveys everything that has been felt and conveys the extent of the progress or progress of the actions taken. In carrying out reflection activities, teachers, in addition to acting as researchers themselves, must also collaborate with teachers of the same subject but different classes or researchers from universities so that reflection can be carried out to the stage of interpreting actions and situations in existing learning so that it can provide a basis for improving the action plan that will be carried out next. Being a reflective teacher means continuing to reflect on what has been done. The same thing is that the method or approach taken by the teacher where he explores what is done and why he does it is part of the reflective approach in teaching. Meanwhile, the reflective process is "a continuous process in reflecting on "received knowledge" and "experiential knowledge" in the context of professional action (practice)".
Pelatihan Menjadi Guru Reflektif yang Inovatif Melalui “Deep Learning” Irawan, Ferry; Hanip, Rival
Nanggroe: Jurnal Pengabdian Cendikia Vol 3, No 12 (2025): March
Publisher : Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.15205650

Abstract

Reflection activities are very important activities to be carried out because they will control the teacher's actions, the teacher can see what still needs to be fixed, improved or maintained. It is an activity that needs to be done when the teacher as a field practitioner has finished taking action, this is a form of self-evaluation. The teacher conveys all activities or experiences that have been carried out to be discussed with the researcher, the teacher conveys everything that has been felt and conveys the extent of the progress or progress of the actions taken. In carrying out reflection activities, teachers, in addition to acting as researchers themselves, must also collaborate with teachers of the same subject but different classes or researchers from universities so that reflection can be carried out to the stage of interpreting actions and situations in existing learning so that it can provide a basis for improving the action plan that will be carried out next. Being a reflective teacher means continuing to reflect on what has been done. The same thing is that the method or approach taken by the teacher where he explores what is done and why he does it is part of the reflective approach in teaching. Meanwhile, the reflective process is "a continuous process in reflecting on "received knowledge" and "experiential knowledge" in the context of professional action (practice)".
Enhancing the Collegian of Early Childhood Critical Thinking Skills Through Development of Textbook Integrated STEM Learning Model Irawan, Ferry; Rafi'y, Muh; Harahap, Dharma Gyta Sari; Hanip, Rival; Bahri HS, Syamsul
CAKRAWALA DINI: JURNAL PENDIDIKAN ANAK USIA DINI Vol 16, No 1 (2025): (ONLINE FIRST) MAY 2025
Publisher : UPI Kampus Cibiru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/cd.v16i1.71222

Abstract

The research aims to develop textbooks that are integrated with Science, Technology, Engineering, Mathematic (STEM) in training collegian critical thinking skills as a basic skill to be able to express ideas that have originality. The research carried out is classified as research and development using the ADDIE model which consists of analysis, design, development, implementation and evaluation. The population is early childhood education collegian consisting of two different classes with a total population of 118 collegian. The results shown that in two different classes regarding the urgency of statistics textbooks using the STEM approach and refers to the STEM Critical Thinking rubric and is able to fulfill the achievement of critical thinking skills indicators. Based on the research conducted it was concluded that the critical thinking indicators that integrates the STEM approach model which is supported by interesting features provided in textbooks which make it easy for students to access any information independently and able to make students think critically in learning activities. The implication to the study show that STEM-based statistics textbooks help students to understand educational statistics material thoroughly with the help of various innovative features used in the textbooks
Pelatihan Peningkatan Kompetensi Sumber Daya Manusia dan Membangun Budaya Organisasi Pada UMKM Kecamatan Rambah Hilir Rokan Hulu Deswarta; Masnur; Hamsal; Ferry Irawan; Insan Kamil Wahyudi
Community : Jurnal Pengabdian Pada Masyarakat Vol. 5 No. 1 (2025): Maret : Jurnal Pengabdian Pada Masyarakat
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/btwz9a45

Abstract

Kompetensi Sumber Daya Manusia (SDM) merupakan hal yang sangat penting dalam sebuah organisasi atau instansi, selain itu Budaya organisasi juga tak kalah pentingnya. Budaya organisasi bisa menjadi instrument keunggulan kompetitif yang utama, yaitu bila budaya organisasi mendukung strategi organisasi, memiliki strategi dalam menjalankan usaha/bisnis sangatlah penting agar dapat eksis dalam menghadapi iklim persaingan dan ekonomi yang cukup lesu saat ini. Oleh sebab itu peran budaya dan sumber daya manusia untuk mencapai tujuan. Dengan adanya dua komponen diatas diharapkan bagi para pemilik/karyawan UMKM bisa memaksimalkan kinerja mereka dan bisa mempertahankan usaha tersebut. Adapun Permasalahan yang ada pada usaha UMKM ini adalah perlunya meningkatkan kompetensi SDM kemudian membangun dan menguatkan budaya organisasi, meningkatkan manajemen strategi, keterampilan sehingga bisa meningkatkan kinerja UMKM dan bisa bertahan ditengah persaingan yang sengit pada saat ini. Pada intinya yang dimiliki SDM masih perlu ditingkatkan untuk menciptakan kesadaran mengenai pentingnya memiliki kompetensi dan membangun budaya kerja yang lebih baik baik sehingga bisa tetap bertahan dan sustainable. Tujuan kegiatan pengabdian kepada masyarakat ini adalah untuk memberikan pelatihan peningkatan kompetensi sumber daya manusia.   Metode yang digunakan dalam melaksanakan kegiatan ini adalah membuat rencana kegiatan pengabdian pada masyarakat yang meliputi tahap persiapan, perencanaan dan pelaksanaan.
Analisis Faktor-Faktor yang Memengaruhi Kepatuhan Pajak pada Mahasiswa Akuntansi di Universitas di Pulau Jawa sebagai Potensial Wajib Pajak Heriana, Kamiliya Muthia Azra; Irawan, Ferry
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 8 No 1 (2024): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FEBM Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/pepghb13

Abstract

This study analyses the factors affecting tax compliance among accounting students on Java Island, considering them potential taxpayers. The research utilizes a sample of 172 respondents, selected through accidental sampling, with sample size determined using the Lemeshow formula. Data were collected via an online questionnaire and analyzed using the Partial Least Squares (PLS) method with the SmartPLS application. The findings reveal that tax knowledge, tax sanctions (both administrative and criminal), tax morale, and tax digitalization positively and significantly impact tax compliance among accounting students on Java Island. Strategic actions are recommended to enhance compliance, including improving tax education programs, enforcing strict and fair penalties, conducting tax awareness campaigns, and advancing digital technology in the tax system.
Pelatihan Model Pembelajaran Reading Concept Map (Remap) dalam Melatih Keterampilan Berpikir Kreatif dan Keterampilan Literasi Sains Peserta didik Di SMP YAPIS Merauke Irawan, Ferry; Hanip, Rival
MAYARA: Jurnal Pengabdian Masyarakat Vol. 3 No. 1 (2025): Januari-April
Publisher : Yayasan Miftahul Ulum Sangatta Kutai Timur (KEP. MENKUMHAM RI No. AHU-0014779.AH.01.04.Tahun 2018) bekerjasama dengan Jurusan Tarbiyah STAI Sangatta Kab. Kutai Timur.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71382/mayara.jurn.peng.masy..v3i1.238

Abstract

The development of the 21st century requires students to be skilled in solving problems in a structured manner and in accordance with scientific principles. Creative thinking skills are one of the main components that are the basis for students because creative thinking skills focus on exploring ideas, producing innovative solutions, finding many correct answers to provide innovative solutions that are rarely put forward by others. Creative thinking emphasizes the responses given by students in solving problems using appropriate methods or approaches. The creative thinking process begins with students identifying problems, conducting evaluations, formulating hypotheses and reviewing hypotheses from various perspectives to communicate the results of their thinking. The application of the Integrated PJBL Remap PjBL learning model can accommodate and help students create new ideas (think creatively) from different perspectives. The Remap learning model is a learning model that requires students to carry out reading activities to obtain various types of information, then they pour it into the form of a concept map to see the concepts built by students in a hierarchical and continuous manner.
Ex ante and ex post approaches in transfer pricing documentation: A review of PMK 172 of 2023 and examination practices by the tax officers Irawan, Ferry; Gumilang, Galih
Educoretax Vol 5 No 5 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i5.1590

Abstract

This article examines the mismatch between ex ante and ex post approaches in the preparation of transfer pricing documentation in Indonesia. While Ministry of Finance Regulation No. 172/2023 clearly mandates the use of the ex ante approach—where documentation is prepared based on information available at or before the time of the transaction—tax auditors often apply the ex post approach during audits by assessing actual outcomes. This inconsistency creates legal uncertainty and may discourage voluntary compliance among taxpayers. Using a normative-qualitative method and literature review, this study explores the issue from the perspective of regulations, audit practices, and international guidelines. A case study is included to illustrate how ex post adjustments can lead to disputes despite compliance with regulatory expectations. The article calls for harmonization between policy and enforcement practices to foster a more consistent, fair, and predictable tax system in Indonesia.
The impact of corporate governance and the covid-19 crisis on earnings management practices in the tourism sector Sebastian, Marcellino Ferdinand; Irawan, Ferry
Educoretax Vol 5 No 5 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i5.1674

Abstract

The objective of this quantitative research is to examine how the COVID-19 pandemic and elements of corporate governance influence earnings management in tourism-related businesses in Indonesia. The absolute value of discretionary accruals based on the Kothari model is used as the dependent variable to measure earnings management. Internal ownership, board size, the percentage of independent commissioners, audit committee participation, and a dummy variable for the COVID-19 pandemic constitute the independent variables of this study. Leverage (DER), profitability (ROE), and the market price-to-book value ratio (PBV) are also included as control variables in this research. With a total of 80 observations collected through purposive sampling, the research sample consists of 20 tourism sector companies listed on the Indonesia Stock Exchange for the period of 2020–2023. Panel data regression using STATA 17 software was used for data analysis. The research findings indicate that while board size, the percentage of independent commissioners, and the COVID-19 program do not significantly influence earnings management, internal ownership and audit committee activity do.
Tax risk in automotive manufacturing companies in Indonesia: The effect of tax avoidance with CSR as a moderator Anjarwati, Emilia Eni; Irawan, Ferry
Educoretax Vol 5 No 6 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i6.1718

Abstract

This quantitative study aims to determine whether tax avoidance is able to influence the increase in tax risk in the future and whether Corporate Social Responsibility (CSR) is able to moderate the relationship between the two variables. The population in this study is Automotive Manufacturing Companies in Indonesia. By using purposive sampling technique, a sample of 50 observations was obtained with a research period of 2020-2024. By using the STATA 13 testing tool, the results of the study showed that tax avoidance did not have a significant effect on future tax risk and CSR was able to moderate the relationship between the two variables.
The effect of environmental performance and green accounting on financial performance with corporate social responsibility as a mediating variable Amelia, Annisa Noor; Irawan, Ferry
Educoretax Vol 5 No 6 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i6.1719

Abstract

This research aims to determine the effect of environmental performance and green accounting on financial performance with corporate social responsibility as a mediating variable. The population in this study were energy and basic material sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2023. The sample was selected using purposive sampling, with the result 91 unbalanced data from 29 companies. Data were obtained from sustainability reports, annual reports, and financial statements accessed through the IDX or company websites. Hypothesis testing in this study using panel data regression analysis with STATA V.17, including descriptive statistical tests, model selection, classical assumption tests, coefficient determination, partial tests, and Sobel test. The results of this research show that environmental performance and green accounting have positive effects on corporate social responsibility. Meanwhile, environmental performance and green accounting have no effect on financial performance, whereas corporate social responsibility has a negative effect on financial performance. However, corporate social responsibility cannot mediate the relationship between environmental performance and green accounting on financial performance.
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