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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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The effect of pressure, opportunity, rationalization, capability, arrogance, and collusion on fraudulent financial statement Az Zahra, Shifa Nurhaliza; Irawan, Ferry
Educoretax Vol 5 No 7 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i7.1720

Abstract

The financial statement provides financial information presented by a company for a specific period to assess its financial condition, capabilities, and operational performance. This information is valuable for both external and internal stakeholders. Thus, it is crucial for financial statements to be presented accurately and free from errors. However, manipulation or fraud in financial reporting remains a common issue. This study examines fraudulent financial statement in state-owned enterprises (BUMN) from 2018 to 2022 using the hexagon fraud theory. A quantitative approach is employed, utilizing secondary data from annual reports. The study uses 100 data from 20 companies selected through purposive sampling over the 2018–2022 period. Data were analyzed using panel data analysis with STATA software. The findings indicate that pressure (X1), opportunity (X2), rationalization (X3), arrogance (X5), and collusion (X6) have no significant effect on fraudulent financial reporting, while capability (X4) has a significant negative effect.
The Relationship Between Literacy Sklls and Scientific Explanation on Students Scientific Reasoning Throught Reading Concept Map-Numbered Head Together Learning Model irawan, Ferry; Pertiwi, Sri Ananda; Zakiyah R, Nur; A, Henita
Journal of Biology Learning Vol 7 No 2 (2025): September 2025
Publisher : Universitas Veteran Bangun Nusantara Sukoharjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbl.v7i2.6798

Abstract

Literacy skills play an important  role in helping students clarify basic concepts, build relationships between concepts, reason and test each detail of each interrelated information and are able to derive each concept, thus students are accustomed to understanding each scientific process and activity carried out in Biology learning. The relationship between these two skills trains students to actively carry out in-depth scientific investigations.The purpose of this study was to identify the relationship between scientific literacy skills and scientific explanation skills in empowering scientific reasoning skills through the application of the Remap-NHT (Reading Concept Map-Numbered Head Together) learning model. This study included a quasi-experiment using a non-equivalent pretest-post-test control group design with a total sample of 85 eleventh grade students in the Natural Sciences department at SMAN 4 Malang in the 2023/2024 academic year. The population was distributed into 3 groups. Scientific literacy skills and scientific reasoning skills were assessed using an essay test, while scientific explanation skills were assessed using an assessment rubric. Data analysis was tested using multiple regression analysis. The results showed that (1) there was a significant relationship between scientific literacy skills and scientific reasoning skills; (2) there is a significant relationship between scientific explanation skills and scientific reasoning skills; and (3) there is a significant relationship between scientific literacy skills and scientific explanation skills that have an integral effect on scientific reasoning skills. The interrelationship between scientific literacy skills, scientific explanation skills and scientific reasoning skills can be observed in the regression equation Y = 0.317 * X1 + 0.995 * X2 + 30.113. Based on the findings, it is concluded that Remap-NHT is able to improve students' scientific literacy skills, scientific explanation skills, and scientific reasoning skills, the interrelationships of which influence each other.
The Effect of Communication, Leadership and Organizational Culture on Employee Performance: The Case of Population and Civil Registration Office of Palembang City Irawan, Ferry; Djazuli, Abid; Choiriyah, Choiriyah
International Journal of Business, Management and Economics Vol. 6 No. 3 (2025): International Journal of Business, Management and Economics
Publisher : Training & Research Institute - Jeramba Ilmu Sukses (TRI-JIS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijbme.v6i3.3021

Abstract

This study aims to determine 1) the influence of communication, leadership, and organizational culture on employee performance at the Population and Civil Registration Service of Palembang City. 2) The influence of communication on employee performance at the Population and Civil Registration Service of Palembang City. 3) The Influence of Leadership on the Performance of Employees of the Population and Civil Registration Service of Palembang City. 4) The Influence of Organizational Culture on the Performance of Employees of the Population and Civil Registration Service of Palembang City. This type of research is Associative. The variables used by researchers include Communication, Leadership, Organizational Culture, and Performance. The population of this study consisted of all Employees of the Population and Civil Registration Service of Palembang City, and the sample in the study amounted to 101 employees. The sampling technique used was Proportionate Stratified Random Sampling. The data used in this study are primary data collected through a questionnaire. The data analysis technique used is multiple linear regression. The results of this study indicate that: 1) Communication, Leadership, and Organizational Culture have a significant effect on the Performance of Employees of the Population and Civil Registration Service of Palembang City. 2) Communication has a significant effect on the Performance of Employees of the Population and Civil Registration Service of Palembang City. 3) Leadership has a significant influence on the performance of employees at the Palembang City Population and Civil Registration Service. 4) Organizational culture has a significant influence on the performance of employees at the Palembang City Population and Civil Registration Service.
Pelatihan Model Pembelajaran Inquiry Terbimbing (Guided Inquiry) Terintegrasi Pendekatan Saintifik Untuk Guru di SMP YAPIS Merauke Irawan, Ferry; Hernita A.
AKSELERASI: Jurnal Pengabdian Masyarakat Vol 3 No 2 (2025): AKSELERASI: Jurnal Pengabdian Masyarakat
Publisher : PT. Akselerasi Karya Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70210/ajpm.v3i2.144

Abstract

Orientasi pendidikan adalah membuat peserta didik mampu untuk memecahkan masalah secara terstruktur dengan menggunakan pendekatan proses sains terutama pada pembelajaran IPA/Sains. Derivasi materi yang cukup luas pada pembelajaran IPA/Sains membuat peserta didik harus terampil dalam melakukan analisis pemecahan masalah. Analisis pemecahan masalah dapat dilakukan dalam proses pembelajaran ketika peserta didik dalam proses pembelajaran dengan menggunakan model pembelajaran inovatif, salah satunya adalah model pembelajaran inquiry terbimbing yang memfasilitasi peserta didik melakukan kegiatan penyelidikan. Dengan demikian guru sebagai fasilitator dalam setiap aktivitas pembelajaran harus mampu mengintegrasikan model pembelajaran tersebut dalam aktivitas pembelajaran, sehingga proses pembelajaran dapat dilaksanakan sesuai prinsip pembelajaran menyenangkan (meaningful learning). Kegiatan yang dilakukan berorientasi pada pelatihan kemampuan guru untuk menjadi role model yang inovatif dalam mengembangkan desain pembelajaran yang inovatif. Kegiatan yang telah dilakukan mampu mengakomodasi peran guru dalam menggunakan model pembelajaran yang adaptif sehingga pembelajaran menjadi menyenangkan baik untuk guru maupun bagi peserta didik.
Pelatihan Penggunaan AI For Literature Review Untuk Guru di SDN 2 Merauke Hanip, Rival; Irawan, Ferry
Nanggroe: Jurnal Pengabdian Cendikia Vol 4, No 7 (2025): Oktober
Publisher : Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17451584

Abstract

PkM methods conducted community education methods. This method aims to improve the understanding and skills of primary education teachers on how to review journal articles using AI. This coaching goes through six steps, namely: coaching conducts coaching, coaching contains aspects of knowledge, skills, and attitudes, coaching is expected to demonstrate behavior change as well as real action and influence the quality improvement of primary education pipeline teachers. The stages carried out are shown in Chart 1. The results of the activities show that the use of AI is very important in improving the learning process and able to train teachers to be accustomed to using the technology needed in facilitating the learning process, so that the participants and learners in the classroom are very interested in the process of using teachers. conditioning learning by using renewable Technology.
Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Pajak Pada Mahasiswa Akuntansi Di Universitas Di Pulau Jawa Sebagai Potensial Wajib Pajak Heriana, Kamiliya Muthia Azra; Irawan, Ferry
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 2. Agustus 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.10188

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, moral pajak, sanksi pajak (administratif dan pidana), 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.
Analysis of Taxation Implementation in Construction Company (Case Study of PT DMK) Satria, Adam Muhamad; Febriana, Hanin; Pradipta, Khairunissa Alika; Putri, Nurhanan Rachmi; Darwawi, Dela Rahmah; Irawan, Ferry
Educoretax Vol 4 No 1 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i1.608

Abstract

Taxes are income that taxpayers must pay to the state. The object of this research is PT DMK, which is engaged in construction services. Income from construction services will be subject to a final tax rate. This research aims to find out the application of taxation at PT DMK and the cases it has experienced. This research uses a qualitative method with primary data from interviews with the company and other supporting data such as the company's financial statements. This company uses tax regulations such as VAT, Income Tax 21, Income Tax 23, and Corporate Income Tax and has understood these tax provisions. Based on the interview results, PT DMK has implemented tax regulations properly in its company and stated that there has never been a problem in implementing corporate tax reporting to the state, such as delays in payment. However, there has been a case related to VAT, and the tax consultant who handled the problem has resolved the problem with the applicable tax provisions.
The Influence Of Construction Value, Number Of Construction Companies And Import Value On VAT And STLGs Revenue Prawira, Zain Yudha; Irawan, Ferry
Educoretax Vol 4 No 1 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i1.667

Abstract

This study examines the influence of construction value, number of construction companies and import value on VAT and STLGs revenues in Indonesia. The data used is time series data downloaded from the Central Statistics Agency and the Ministry of Public Works and Public Housing which covers all regions throughout Indonesia for the period 2007 to 2022. This research uses a multiple linear regression test with the OLS (ordinary least square) method so that it can explain the influence of construction value, number of construction companies and import value on VAT and STLGs revenues in Indonesia. The independent variables used are construction value, number of construction companies and import value, while the dependent variable is VAT and STLGs revenues. The research results show that the construction value and import value each have a positive and significant effect on VAT and STLGs revenues partially, while the number of construction companies has a negative but not partially significant effect. Simultaneously, the construction value, number of construction companies and import value have a significant effect on VAT and STLGs revenues in Indonesia. This research can be a reference, especially for the Directorate General of Taxes in developing strategies to explore the potential to increase VAT and STLGs revenues in Indonesia through construction and import activities.
Analysis Of The Implementation And Implications Of OECD/G20 Pillar One On The Taxation System In Indonesia Fajar, Fadlol Muhammad; Irawan, Ferry
Educoretax Vol 4 No 5 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i5.815

Abstract

One of the efforts taken by member countries of OECD/G20 Inclusive Framework for BEPS is to capture tax revenue from the digital economy is called Pillar One: Unified Approach specifically Amount A. This research aims to obtain information on the progress and obstacles on the implementation of Pillar One in Indonesia, including the impact generated by Pillar One as well as understand policy alternatives that could potentially become replacement for Pillar One. The method used in this research is qualitative with a case study approach. The results obtained in this study show that currently Pillar One cannot be implemented because it encounters various obstacles and is related to other jurisdictions. If Pillar One has been implemented, the implications are additional tax revenue potential but relatively low, adjustment on policy, tax administration systems, IT systems and human resources. Pillar One, which has the potential to be canceled, raises alternative policies that can be implemented by Indonesia such as Digital service tax, Article 12B UN Model Convention and new PE criteria namely Significant Economic Presence. The government must reconsider the cost and benefit on implementation of Pillar One. The government must also prepare and compile alternative policies and supporting aspects such as IT system development due to the potential failure of the Pillar One implementation.
The impact of local tax revenue on society welfare Marfiana, Andri; Prabowo, Sakti; Wijaya, Suparna; Irawan, Ferry
Educoretax Vol 4 No 12 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i12.1310

Abstract

Regional taxes are one of the pillars of state revenue. Regional taxes have a strategic position both for financing development in the regions and regulating community life in the regions. This study aims to investigate the effect of regional tax revenues on public welfare in Indonesia. This study uses a quantitative method with secondary data obtained from the Central Statistics Agency for the period 2019 - 2021. The power taken includes regional tax variables, education level, number of poor people, and availability of basic health facilities. The test results show the following findings. First, regional tax revenues have the potential to encourage socio-economic development but the impact is highly dependent on the effectiveness of budget allocation and management. Second, regional tax revenues have not had a significant impact on reducing the number of poor people. However, these results emphasize the importance of an integrated approach. Third, the development of basic health facilities depends more on the Special Allocation Fund than regional tax revenues.
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