Article Per Year (5 Year)
p-Index From 2021 - 2026
19.523
P-Index
This Author published in this journals
All Journal 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 Res Judicata 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 Borobudur Journal on Legal Services Akuntansiku Jurnalku Jurnal Akuntansi Trisakti Klausula: Jurnal Hukum Tata Negara, Hukum Adminitrasi, Pidana dan Perdata International Journal of Educational Research Excellence (IJERE) 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 Pengabdian Masyarakat NGARSA: Journal of Dedication Based on Local Wisdom MUALLIMUN : JURNAL KAJIAN PENDIDIKAN DAN KEGURUAN Jurnal Ekonomi dan Pembangunan Indonesia Riset Akuntansi dan Keuangan Indonesia Journal Education Innovation MAYARA: Jurnal Pengabdian Masyarakat Jurnal Ragam Pengabdian
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

Published : 172 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 172 Documents
Search

 14   15   16   17   18 
Transfer pricing in corporate economics perspective: Empirical evidence on the role of interest expenses, R&D investment, total assets, and intangible assets Prabowo, Sakti; Marfiana, Andri; Wijaya, Suparna; Irawan, Ferry
Educoretax Vol 5 No 12 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i12.1980

Abstract

This research examines the influence of interest expenses, research and development (R&D) investment, total assets, and intangible assets on transfer pricing aggressiveness in the electronics industry sector listed on the Indonesia Stock Exchange (IDX) for the period 2020-2023. Within the framework of corporate economics, transfer pricing is not merely a tax compliance instrument but an integral part of corporate strategy in managing cost structure and group-level profitability. This study employs a quantitative approach with panel data regression analysis on a sample of 29 electronics companies, resulting in 116 firm-year observations. The findings indicate that interest expenses and R&D investment have a significant positive effect on transfer pricing aggressiveness, while total assets show a significant negative effect. Conversely, intangible assets do not demonstrate a significant effect on transfer pricing aggressiveness. These results confirm that companies with high leverage and intensive innovation tend to use transfer pricing more aggressively to optimize their global tax position. However, larger companies with substantial total assets appear to adopt more conservative strategies, likely due to concerns about reputation risk and regulatory scrutiny. The absence of a significant effect from intangible assets may reflect effective regulatory enforcement in Indonesia, particularly with the issuance of Minister of Finance Regulation (PMK) No. 172 of 2023, which strengthens the implementation of the Arm's Length Principle and documentation requirements for related party transactions. The implications of these findings provide important insights for tax authorities regarding priority areas of supervision and enforcement, particularly for companies with complex financial structures and intensive innovation. For companies, these findings emphasize the importance of balancing tax efficiency with legal compliance and long-term reputation preservation. Further research is recommended to explore the moderating effect of tax rates, corporate governance, and ownership structure on the relationship between these variables and transfer pricing aggressiveness.
A comparative analysis of transfer pricing regulation in Indonesia and Malaysia Irawan, Ferry; Taha, Roshaiza
Educoretax Vol 5 No 12 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i12.2000

Abstract

Transfer pricing (TP) regulation has become a central feature of tax administration in Southeast Asia as jurisdictions intensify compliance frameworks aligned with global anti–base erosion standards. This article presents a doctrinal and comparative legal analysis of Indonesia’s transfer pricing regime under Minister of Finance Regulation No. 172 of 2023 (PMK 172/2023) and Malaysia’s Transfer Pricing Guidelines 2024 (TPG 2024). Drawing on primary legal and administrative sources, the study compares the two systems across key dimensions, including regulatory foundations, the definition of associated parties, the application of the arm’s length principle, transfer pricing methods, the treatment of specific controlled transactions, contemporaneous documentation requirements, and dispute-prevention and resolution mechanisms. The analysis identifies substantial convergence in the conceptual design of the arm’s length principle and the methodological tools adopted in both jurisdictions. However, significant divergence remains in compliance architecture and enforcement strategy. Indonesia emphasizes a staged approach to arm’s length testing supported by tiered documentation and integration with annual tax return filings, while Malaysia adopts a threshold-based documentation model with strict furnishing timelines and explicit offence provisions. The article concludes by outlining practical compliance implications for multinational enterprises and discussing broader policy considerations for tax certainty and transfer pricing dispute risk management in the region.  
Implementation of Merdeka Curriculum Using Learning Management System (LMS) Harahap, Dharma Gyta Sari; Salman Alparis Sormin; Hariani Fitrianti; Muh. Rafi’y; Ferry Irawan
International Journal of Educational Research Excellence (IJERE) Vol. 2 No. 1: January-June 2023
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijere.v2i1.439

Abstract

The purpose of this article is to examine journals about the implementation of the Merdeka Curriculum using (Learning Manajement System) LMS. This article is discussed qualitatively using a literature study from the perspective of critical discourse analysis by examining several journals that are relevant to the topic. The steps taken are (1) collecting data from relevant journals (2) analyzing reading material from journals and making conclusions from the topic of implementing the Merdeka Curriculum using the (Learning Manajement System) LMS. The results of the study in this article show that the implementation of the Merdeka Curriculum is related to (Learning Manajement System) LMS. Implementation of the Merdeka Curriculum is carried out using interrelated (Learning Manajement System) LMS.
Kebijakan Anti Dumping dan Trade Deflection: Studi Kasus Synthetic Staple Fibre Polyester (PSF) Rukmini, Wara Agustina; Irawan, Ferry
Jurnal Ekonomi dan Pembangunan Indonesia Vol. 10, No. 1
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research empirically examines whether a country's anti dumping policy can distort export of another country to third markets. This research tries to explore about trade deflection of Indonesia's export on Synthetic Staple Fibre Polyester (PSF) HS 550320 to non-European Union as the result of European Union's (EU) anti dumping policy on Indonesia. This research uses panel data model (fixed effects) and 20 countries (non-European Union) of Indonesia's PSF export during ten years (1996-2005). We find evidence that trade deflection for Indonesia's export on Synthetic Staple Fibre Polyester (PSF) HS 550320 occurred. Because of European Union had imposed anti dumping duty on Indonesia, Indonesia's export to non­ European Union had increased ranged from 25 percent to 44 percent. This result shows that anti dumping duty from European Union does not fully carry out negative effect for Indonesia, furthermore this phenomena can be used as "early warning" for Indonesia both for case of Indonesia as exporting country or third countries.
Analisis Dampak Kebijakan Fiskal terhadap Pertumbuhan Ekonomi di Indonesia Nawawi, Ahmad; Irawan, Ferry
Jurnal Ekonomi dan Pembangunan Indonesia Vol. 10, No. 2
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This paper presents an analysis of the effect of fiscal policy in Indonesia based on a VAR ap­ proach. Fiscal policy shocks are identified as a structural residuals related to unexpected government expenditures and tax revenues. Impulse responses are then used to simulate the dynamic response of key macroeconomics variables of shocks. The analysis shows that GDP responses negatively to tax shocks, and positively to expenditure shock. Moreover, disposable income and private consumption react negatively to taxation and positively to government expenditures. Altogether the results are consistent with that of Keynesian models.
Kebijakan Moneter, Pertumbuhan Ekonomi dan Inflasi: Pengujian Hipotesis Ekspektasi Rasional dengan Analisis VAR Irawan, Ferry; Safuan, Sugiharso
Jurnal Ekonomi dan Pembangunan Indonesia Vol. 6, No. 1
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

-
Anti-Bullying Seminar as a Community Service Model: University Students’ Engagement in Fostering Safe School Environments for Elementary School Children in Cidokom Village Zh, Miftah Hur Rahman; Kamilah, Athia Nur; Fadhli, Muhibuddin; Febriansyah, Ferry Irawan; Ikhwan, Afiful; Risbiyantoro, Hendro
Jurnal Pengabdian Masyarakat (Bisma) Vol. 3 No. 2 (2025): Jurnal Pengabdian Masyarakat (Bisma)
Publisher : Universitas Darunnajah, Jakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61159/bisma.v3i2.771

Abstract

Bullying remains a pervasive concern in Indonesian elementary schools, with approximately 30% of reported cases occurring at the primary education level. This community service study examines the implementation and effectiveness of an anti-bullying seminar conducted by university students from Universitas Darunnajah for elementary school children in Cidokom Village, Bogor Regency. The program employed a participatory action approach that integrated interactive seminars, role-playing activities, and psychoeducational workshops, targeting 85 students in grades 4 through 6. Pre-test and post-test assessments were administered to measure changes in students’ knowledge of how to identify bullying, empathy levels, and intentions to intervene as bystanders. Descriptive statistical analysis, supplemented by qualitative observational data, revealed significant improvements across all measured indicators. Students’ knowledge of bullying types and recognition increased from a mean score of 52.4 to 78.6, while empathy scores improved from 48.7 to 74.2. Bystander intervention intentions rose from 45.3 to 76.8. Qualitative findings indicated heightened student engagement and increased willingness to report bullying incidents. This study contributes to the growing body of literature on university-community partnerships in bullying prevention. It demonstrates the viability of student-led community service programs as vehicles for promoting safe school environments in rural Indonesian communities.
Sustainability reporting and greenwashing: Implications for transparency and firm value: A systematic literature review Sevia Dian Saraswati; Ferry Irawan; Anda Dwiharyadi
Educoretax Vol 6 No 6 (2026)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v6i6.2240

Abstract

Sustainability reporting has evolved into a critical mechanism for communicating environmental, social, and governance (ESG) performance and enhancing corporate transparency. However, the rapid expansion of sustainability disclosure practices has intensified concerns regarding greenwashing, where firms strategically misrepresent sustainability performance to create a favorable image. This study aims to systematically review and synthesize the literature on the interrelationship between sustainability reporting, greenwashing, transparency, and firm value. Using a systematic literature review approach, this study analyzes 62 peer-reviewed articles published between 2012 and 2025 from Scopus-indexed and high-quality scholarly sources. The findings reveal that sustainability reporting functions as a dual and context-dependent mechanism. On one hand, it reduces information asymmetry, improves disclosure quality, and enhances stakeholder decision-making, particularly in strong regulatory and governance environments. On the other hand, its inherent flexibility enables impression management, symbolic disclosure, and narrative manipulation, thereby facilitating greenwashing practices. The results further indicate that the impact of sustainability reporting on firm value is conditional upon disclosure credibility, where substantive and verifiable reporting contributes positively, while greenwashing leads to reputational damage, declining investor trust, and negative long-term valuation effects. The study also highlights the role of ESG rating divergence, weak standardization, and institutional heterogeneity in shaping disclosure credibility. This research contributes by integrating fragmented literature into a comprehensive framework and identifying greenwashing as a key moderating factor. Future research is encouraged to develop standardized greenwashing metrics and examine cross-country institutional differences.
The influence of supervisors and differences in ownership on tax avoidance by Indonesian Insurance Companies Cecilia Ancelin Feodora Anthony; Ferry Irawan
Educoretax Vol 6 No 7 (2026)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v6i7.2306

Abstract

Taxes are an important instrument for the sustainability of the state because taxes finance more than 82% of state expenditure. However, there are still many companies that engage in tax avoidance practices to increase their profits. These legal practices, which exploit grey areas in tax legislation, cost the state around $2 billion. Tax avoidance factors can vary, some of which include the role of supervisors and owners who should be instrumental in curbing tax avoidance practices so as not to cause harm to either the company or the state. This study aims to determine the effect of institutional ownership, independent commissioners, and gender diversity on the board of directors on tax avoidance. The selected companies are insurance companies listed on the Indonesia Stock Exchange during the period of 2019 to 2024. To test this, a quantitative method was used with secondary data sources, derived from company annual reports, with a total of 96 observations using purposive sampling. Data analysis was conducted using panel data regression and t-tests using STATA v.17 software. The results showed that the moderating effect of profitability weakened the relationship between institutional ownership and tax avoidance, while institutional ownership, independent commissioners, gender diversity in the board of directors, and the role of profitability, as well as the relationship between independent commissioners and board gender diversity, did not affect tax avoidance in insurance companies listed on the IDX.
Penyelesaian Sengketa Perdata dalam Transaksi E-Commerce melalui Online Dispute Resolution Putri Verisca Salsabila; Febriansyah, Ferry Irawan; Isnandar, Aries
Jurnal Ragam Pengabdian Vol. 3 No. 2 (2026): Mei-Agustus, Sustainable Development Goals (SDGs): Multidisciplinary Perspectiv
Publisher : Lembaga Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/avtpbn79

Abstract

The exponential growth of E-Commerce in Indonesia has not only boosted the economy but also increased the potential for civil disputes that are cross-border, low-value, and digital-evidence based. Conventional dispute resolution mechanisms are deemed inadequate due to slow procedures, high costs, and misalignment with the nature of digital transactions. Therefore, this study aims to analyze the effectiveness of Online Dispute Resolution (ODR) as an alternative solution. Using a normative legal research method, this study examines the gaps in national regulations (ITE Law, Arbitration Law, Consumer Protection Law) in accommodating ODR, and compares best practices from the European Union, Singapore, and China. The results identify multidimensional implementation challenges, covering legal aspects (legitimacy and enforcement of ODR outcomes), technical aspects (cybersecurity, infrastructure), and socio-cultural aspects (digital divide, literacy). In conclusion, this study recommends the development of an integrated hierarchical ODR model, starting from automated mechanisms on E-Commerce platforms, certified independent ODR, to integration with electronic courts. Policy recommendations focus on three pillars: the establishment of explicit umbrella regulations, the formation of a supervisory authority, and the improvement of public capacity and digital literacy. A comprehensive ODR implementation is believed to restore trust and create a fair and sustainable E-Commerce ecosystem.
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 Nawawi 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 Anda Dwiharyadi Andri Faizal Priyanto 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 Cecilia Ancelin Feodora Anthony 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 Hariani Fitrianti Hayatur R., Tirza Helmalia Cahyani Heriana, Kamiliya Muthia Azra 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 Kamilah, Athia Nur 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 Mahfirah Sabila S Malo, Muhamad Wildan Candra Manurung, Nico Yudha Marfiana, Andri Marsya Diah Izdihar Masda Surya Wicaksana Masnur Melina Fajrin Utami Miftah Hur Rahman Zh 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 Muhibuddin Fadhli 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. Ni Komang Linda Agiastini Ni Putu Gita Cahyani Dewi Nico Wahyudi Nigella Sativa Laksonoputra Nur K., Nuva Nurhana, Lina 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 Verisca Salsabila 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 Ramadhan, Azis Akbar Randi, Nur Zakiyah Ratumasa, Marilaeta Cindryani Ra Rawuh Yuda Yuwana Reihandika Febriansyach Rendi Dwi Putra Ramadhan Revita Chairunisa Riandi Satria Soekarno Risbiyantoro, Hendro Risqi Nurika Fatha Hidayati Risqiyah, Sayyidatur Ristanti Khusnul Khosafiah Riyana, Minuk Rizky Aji Santoso Robich B., Achmad Rofiqoh, Qutsiati Ronaldo Putra Pratama Sinurat Rukmini, Wara Agustina Safira Faradisa Azzahra Safitri, Wirdatul Khusna Febri Sakti Prabowo, Sakti Salman Alparis Sormin Salsabila Almi Salsabila, Siti Aliyah Sandi Firmansyah Saputri, Pretty Desya Sari Marina Hutabarat Satria, Adam Muhamad Sebastian, Marcellino Ferdinan Sebastian, Marcellino Ferdinand Sevia Dian Saraswati Shafa, Ulya Shalma Inudia Putri Sharah Puan Hany Silaban, Wiradinata Lambok Simanjuntak, Endang Natania Solehani, Alfiyanti Sri Murwani Puspasari Stefani Yesia Nindy H Sugiharso Safuan Suparna Wijaya Suripto Suripto Taha, Roshaiza Tahta A., Fikria Tania Naftali Sianturi Tarisa Azyati Tasdik Mahandito Teguh Syuhada Teta Dirgantara Jusikusuma Tjahya Aryasa Tomi Hadi Lestiyono U.S., Azza Myla Ubhih Y, Abdullah Ulfa Anggraini Ulhaq , Raihan Dhiya Ulinnuha, Imla Amelia 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 Yuliarti Ramli Yulifar Amin Gultom Yulmeiranti, Intan Utami Zahra Rudhiya Zahra Zuhrotun Nafi’ah Zain Yudha Prawira Zakiyah R, Nur