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MMSI Irfan ,S. Kom

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THE EFFECT OF PROFITABILITY, LEVERAGE AND PUBLIC SHARE OWNERSHIP ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE WITH THE BOARD OF COMMISSIONERS AS A MODERATING VARIABLE IN MINING SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE 2019–2021 Novia Riani; Fachrudin; Bambang Satriawan; Chablullah Wibisono; Irfan
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 2 No. 3 (2023): FEBRUARY
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v2i3.141

This study aims to analyze the effect of profitability, leverage and public share ownership on corporate social responsibility disclosure with the board of commissioners as moderating variables in mining companies listed on the IDX in 2019-2021. The population in this study amounted to 31 mining companies. The sample selection method used purposive sampling technique. The type of data used is secondary data with data analysis techniques used, namely panel data regression analysis with multiple linear regression tests using Eviews software. The results show that Profitability has a positive and significant effect on Corporate Social Responsibility Disclosure, Leverage has a negative and significant effect on Corporate Social Responsibility Disclosure,

THE INFLUENCE OF APPARATUS COMPETENCE, QUALITY OF ACCOUNTING INFORMATION SYSTEM, AND WORKLOAD ON THE PERFORMANCE OF OFFICIALS MAKERS OF KARIMUN DISTRICT GOVERNMENT COMMITMENT WITH INTERNAL CONTROL SYSTEM AS MODERATING VARIABLE Lumanto, Lumanto; Satriawan, Bambang; Irfan, Irfan; Khaddafi, Muammar
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 1 No. 11 (2022): OCTOBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v1i11.63

This study aims to see the effect of Apparatus Competence, Quality of Accounting Information Systems, and Workload on the Performance of Commitment Making Officials of the Karimun Regency Government with the Internal Control System as a Moderating Variable. The type of research used is quantitative research. The sampling technique used is non-probability sampling with the saturated sample method (census). The population and sample in this study were allcommitment-making officials (PPK) in all Regional Apparatus Organizations of Karimun Regency, Riau Islands Province. The type of data used is primary data with data collection techniques using questionnaires. The analysis technique used is descriptive statistical analysis, data quality test, outer model test, inner model test, and hypothesis testing. In this study using SPSS version 26 for windows and SmartPLS. The results of this study indicate that: apparatus competence has a positive and insignificant effect on PPK performance with a T-statistical value of 1.418 < 1.96 and a P-value of 0.156 > 0.05, the quality of accounting information systems has a positive and significant effect on PPK performance with a T-statistic value of 3.307 > 1.96 and P-value 0.001 < 0.05,

THE INFLUENCE OF TAX KNOWLEDGE, UNDERSTANDING OF TAX REGULATIONS, AND IMPLEMENTATION OF E-FILLING SYSTEMS, TOWARDS MSMEs TAXPAYER COMPLIANCE WITH TAX SOCIALIZATION AS A MODERATING VARIABLE (SURVEY ON UMKM AGENCY WP REGISTERED AT KPP PRATAMA BATAM SELATAN Silaban, Amon; Robin, Robin; Satriawan, Bambang; Irfan, Irfan; Khaddafi, Muammar; Wibisono, Chablullah
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 1 No. 12 (2022): NOVEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v1i12.84

This study aims to analyze and provide empirical evidence about the effect of tax knowledge, understanding of tax regulations, and the application of the e-filling system on taxpayer compliance with taxation socialization as a moderator. The population of this study is umkm corporate taxpayers registered at KPP Pratama Batam Selatan with a total population of 14,483 taxpayers. This study uses the Slovin formula to obtain a total sample of 99 taxpayers. This study uses primary data and secondary data with a quantitative approach. The primary data collection method is through a questionnaire which is measured using a Likert scale, while the secondary data is obtained from the Directorate General of Taxes through the application of e-research data. Data analysis method using Partial Least Square (PLS) with SmartPLS application. The test results show that tax knowledge has a significant effect on taxpayer compliance with a P-Value of 0.003 <0.05. Understanding of tax regulations has a significant effect on taxpayer compliance with a P-Value of 0.000 <0.05, but the implementation of the e-filling system has a significant negative effect on taxpayer compliance. Tax socialization moderates the relationship between tax knowledge and the implementation of the e-filling system on taxpayer compliance. Meanwhile, socialization of taxation does not moderate the relationship between understanding of tax regulations and taxpayer compliance. This moderating effect is called predictor moderation. Understanding of tax regulations has a significant effect on taxpayer compliance with a P-Value of 0.000 <0.05, but the implementation of the e-filling system has a significant negative effect on taxpayer compliance. Tax socialization moderates the relationship between tax knowledge and the implementation of the e-filling system on taxpayer compliance. Meanwhile, socialization of taxation does not moderate the relationship between understanding of tax regulations and taxpayer compliance. This moderating effect is called predictor moderation. Understanding of tax regulations has a significant effect on taxpayer compliance with a P-Value of 0.000 <0.05, but the implementation of the e-filling system has a significant negative effect on taxpayer compliance. Tax socialization moderates the relationship between tax knowledge and the implementation of the e-filling system on taxpayer compliance. Meanwhile, socialization of taxation does not moderate the relationship between understanding of tax regulations and taxpayer compliance. This moderating effect is called predictor moderation. socialization of taxation does not moderate the relationship between understanding of tax regulations and taxpayer compliance. This moderating effect is called predictor moderation. socialization of taxation does not moderate the relationship between understanding of tax regulations and taxpayer compliance. This moderating effect is called predictor moderation.

THE INFLUENCE OF EMPLOYEE COMPETENCE, ORGANIZATIONAL COMMITMENT AND IMPLEMENTATION OF ACCOUNTING SYSTEMS ON THE QUALITY OF FINANCIAL REPORTS WITH EMPLOYEE MOTIVATION AS VARIABLE MODERATING IN BAPPEDA KEPRI PROVINCE Wahyuni, Sri; Wibisono, Chablullah; Robin, Robin; Satriawan, Bambang; Irfan, Irfan
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 2 No. 1 (2022): DECEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v2i1.98

This study aims to examine the effect of employee competence, organizational commitment and accounting system implementation on the quality of financial reports with motivation as a moderating variable in Bappeda Riau Islands Province. This study uses secondary data. This study used a saturated sampling technique with a total sample of 104 companies. The data analysis technique used is the SEM method with the help of the PLS program with Smartpls 3.0 software. Based on the test results, it is known that employee competency with respect to the variable quality of financial statements obtained a path coefficient of 0.185 with a statistical value of 2.519 (> 1.64) and a p-value of 0.012 (<0.05). Because the t-statistic value must be more than 1.64 and the p-value <0.05, the first hypothesis (H1) is accepted. The next result is organizational commitment to the quality of financial reports obtained by a path coefficient of 0.101 with a statistical value of 1.081 (<1.64) and a p-value of 0.280 (> 0.05). because the t-statistic value must be more than 1.64 and the p-value <0.05, the hypothesis (H2) is rejected. Then the application of the accounting system to the quality of financial reports obtained a path coefficient of 0.019 with a statistical value of 10.518 (> 1.64) and a p-value of 0.000 (< 0.05). because the t-statistic value must be more than 1.64 and the p-value <0.05, the hypothesis (H3) is accepted. Furthermore, employee motivation on the quality of financial reports moderated by employee motivation obtained a path coefficient of 0.0165 with a statistical value of 1.370 (<1.64) and a p-value of 0.171 (> 0.05). Because the t-statistic value must be more than 1.64 and the p-value <0.05, the hypothesis (H4) is rejected. organizational commitment to the quality of financial reports moderated by employee motivation obtained a path coefficient of -0.043 with a statistical value of 0.593 (<1.64) and a p-value of 0.554 (> 0.05). because the t-statistic value must be more than 1.64 and the p-value <0.05, the hypothesis (H5) is rejected. The application of the accounting system to the quality of financial reports moderated by employee motivation obtained a path coefficient of -0.076 with a statistical value of 0.709 (<1.64) and a p-value of 0.479 (> 0.05). because the t-statistic value must be more than 1.64 and the p-value <0.05, the hypothesis (H6) is rejected. organizational commitment to the quality of financial reports moderated by employee motivation obtained a path coefficient of -0.043 with a statistical value of 0.593 (<1.64) and a p-value of 0.554 (> 0.05). because the t-statistic value must be more than 1.64 and the p-value <0.05, the hypothesis (H5) is rejected. The application of the accounting system to the quality of financial reports moderated by employee motivation obtained a path coefficient of -0.076 with a statistical value of 0.709 (<1.64) and a p-value of 0.479 (> 0.05). because the t-statistic value must be more than 1.64 and the p-value <0.05, the hypothesis (H6) is rejected. organizational commitment to the quality of financial reports moderated by employee motivation obtained a path coefficient of -0.043 with a statistical value of 0.593 (<1.64) and a p-value of 0.554 (> 0.05). because the t-statistic value must be more than 1.64 and the p-value <0.05, the hypothesis (H5) is rejected. The application of the accounting system to the quality of financial reports moderated by employee motivation obtained a path coefficient of -0.076 with a statistical value of 0.709 (<1.64) and a p-value of 0.479 (> 0.05). because the t-statistic value must be more than 1.64 and the p-value <0.05, the hypothesis (H6) is rejected. because the t-statistic value must be more than 1.64 and the p-value <0.05, the hypothesis (H5) is rejected. The application of the accounting system to the quality of financial reports moderated by employee motivation obtained a path coefficient of -0.076 with a statistical value of 0.709 (<1.64) and a p-value of 0.479 (> 0.05). because the t-statistic value must be more than 1.64 and the p-value <0.05, the hypothesis (H6) is rejected. because the t-statistic value must be more than 1.64 and the p-value <0.05, the hypothesis (H5) is rejected. The application of the accounting system to the quality of financial reports moderated by employee motivation obtained a path coefficient of -0.076 with a statistical value of 0.709 (<1.64) and a p-value of 0.479 (> 0.05). because the t-statistic value must be more than 1.64 and the p-value <0.05, the hypothesis (H6) is rejected.

THE INFLUENCE OF HUMAN RESOURCES QUALITY, BUDGET PLANNING AND ORGANIZATIONAL COMMITMENT ON BUDGET ABSORPTION WITH THE USE OF INFORMATION TECHNOLOGY AS A MODERATING VARIABLE IN LOCAL EQUIPMENT ORGANIZATIONS IN KARIMUN DISTRICT Supriyono; Bambang Satriawan; Irfan; Muammar Khaddafi
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 2 No. 1 (2022): DECEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v2i1.136

In the era of regional autonomy, an interesting phenomenon has occurred, namely the minimal absorption of the Regional Revenue and Expenditure Budget in most parts of Indonesia, both at the provincial, district and city levels. The lack of absorption of the budget arises amid demands for more transparent and accountable management and accountability of state and regional finances in the framework of good governance and demands for effectiveness and efficiency. This phenomenon also occurs in the Karimun Regency Government where there are delays in budget absorption in quarter I to quarter III which in turn results in low realization or absorption of the budget at the end of the year, therefore the authors are interested in conducting research on the author's thesis entitled Effects of Human Resource Quality . , Budget Planning and Organizational Commitment to Budget Absorption by Using Information Technology as a Moderation Variable in Regional Apparatus Organizations in Karimun Regency.

Co-Authors , Muhammad Satria Mandala Pua Upa . Hasbunallah AS A. Syahid Robbani ABD.GANI, HAMSU Abdilah, Muhammad Noval Ridho Abdul Ghofur Abdul Hafid Abdul Hakim Abdul Muis Prasetia, Abdul Muis Abdul Rachman Rika Abdul Rohman Abu Bakar Abubakar Abubakar Achmad Dardirie Achmad Karim Aco Mursid Adam, Adiyana Aden, Ujaifah Adi, Anak Agung Mirah Adif Rachmat Nugraha Adinda Adinda Adri Wanto Adrisnus Ola Wuan Afdal Afdal, Afdal Afifah Rizki Afriyanti, Clarita Agus Ismail Agustina Ahmad Gaffar Ahmad Jupri AHMAD MUZAYYAN HAQQY, AHMAD MUZAYYAN Ahmad Sirfi Fatoni Ahmad Sodikin, Ahmad Sodikin Ahmad Yani Ahmad Zakaria Ahmad, Abd Aziz Ahmad, Arya Ahmadi M Aida Kurniawati Aisayh, Siti Aiyub Aiyub Aji, Iqbal Fitri AKBAR SUDIRMAN Akbar, Gugun Geusan Akbarudin, Suryamin Akhlis Munazilin Akmal Akmal Akmal, M Akmal, M. Alfizar Alfizarb Alfizarb, Alfizar Ali Akrab Alim, Muhammad Taqdirul Alimuddin Almannah Wassalwa Amin Amin R, Muhammad Amin, Ahmadil Aminarti, Nur Andi Alfina Listya Ningrum Andi Athaya Endra Zaki Andi Baetal Mukaddas, Andi Baetal Andi Baetal Muqaddas Andi Irwandi Andi Mariani Ramlan Andi Mulia Amelia Andi Patombongi Andi Rizal Andi Tira, Andi Andi Yogi Supardi Andi.Muh. Kautsar Jeddawi. Bn ANDINI NURWULANDARI Anggun Anies Anggriani Anisa Dwirizky Abdullah Anjas Anjas, Anjas Annafiri, Ahmad Zaki AR, Irmayanti arafah, Salmah Ardiansyah, Anas Ardo, Okilanda Arif Arif Arifin, Irfan Arifuddin Arifuddin Arifullah, Achmad Aris Wawomeo Aris Wawomeo Armanila Arsy, Nur Syahida Arsyad Arsyad, Daffa Reyhan Arsyad, Wijayanti Hi Artama, Syaputra As'ad, Muhammad Asdar Ashar, Suci Rahmadani Asia, Siti Nur Asmiraty, Asmiraty Asnawi Asnawi Asriani Mulia BasriI Astari Yolanda Asweros Umbu Sogara As’ad, Muhammad Atin, Sri Atmayani ATY, YOANI MARIA VIANNEY BITA Aulia Evawani Nurdin Aulia Rahman Harahap Aulia Rahman Siregar Auliana, Sigit Azhari Azwar Lubis, M. Syukri Azzahra, Siti Fatima A’nabawati, Meylani B, Sukarman Bachtiar, Fauziah Baharuddin Baharuddin Bakhtiar Bakhtiar Bambang Bagus Hariyanto BAMBANG SATRIAWAN Bare Telan, Albina Bauk, Ikram Belarminus, Petrus Bimby Hidayat Bismar, Ahmad Rum Boa, Grasiana Florida Bobby Rahman BOBBY RAHMAN, BOBBY Bringiwatty Batbual Budi Kristanto Budiana, Irwan Cahyadi, Dian Cahyanto, Dwi Cakra Cakra Cayati Cayati, Cayati Chablullah Wibisono Chablullahwibisono, Chablullahwibisono Chairul Umam Chatarina Umbul Wahyuni Clarita Afriyanti Cut Lilis Suriana Dahlan, Muzrifa Dahrani Dahrul Sahmi Hsb Damayanti, Alfiani Damayanti, Risna Darmulia Dasrizal Dasrizal Deli, Leni Demsa Simbolon Dera Cantika Putri Destrinelli Destrinelli Dewi Yunita Dewi, Nurul Fitrah Dian Gustina, Dian Dian Safitri Diesna Sari Dimas Yoga Anggara Dina Diyah Mayasari Djalaluddin, Nurgadima Achmad Dodot Sudiyanto Domianus Namuwali Dominggos Gonsalves Donny Heansyah Putra Dukabain, Olga Dwi Anggarinaratih Ratnasari Dwi Indina Syahputri, Shella Edi Mulyadi Edi Sulistio Budi Eka Nurmala Sari Eka Sunarwidi P Elvi Zuriyani EM Yusuf Iis Emi Fahrudi Emilia Roza Endar Purnawan Enggelika Saskia Putri Lengari Enjelina, Della Enni Rosida Sinaga Ety Rahmawati Ety Rahmawati Eva Gusmira Evawaty, Evawaty Evidamayanti, Evidamayanti Eziefule, Oluebube Magnificient Fachrudin Fadhil, M. Fadhilah, Citra Vivi Nadhiatul Fadhiatul Fadhilla, Nurul Fadli Fadli Fadli Fahrian, Rajlun FAHRIZAL Fahruddin Hanafi Faisal Falah, Andy Makarim Fantiana Suryanti Farida Febriati Faridha, Moethia Fatahillah Pakpahan, Emir Syarif Fathurrahman Fatkhul Ulum Fatoni, Amad Sirfi Fatoni, Fatoni Fauzan Febrianti, Nur Auliyah feby Fijae Saputra Fikri, Buana Bima Firdaus Firdaus Fithri, Wardatul Fitri Handayani Fitria Fitria Fitriyani Hali, Fitriyani Fransiska Kaligis Fredy Akbar K Frika Fatimah Zahra Frisillia Bannebua Fuad, M Noor Gadur Blasius Gazalin, Junaid Gesta, Lara Grahita Aditya Guntur Guntur Gusmaneli Gusmaneli Hadi Prayitno Haidar Hakiki, Nurul Halimah Halimah Hamrin, Hamrin Hamsar, Ismayanti Haris Hariyadi Hariyadi Harli, Kurnia Harmawati, Harmawati Hartadi, Budi Hartati Hartati Hartati, Karlina Haryadi - Hasbunallah AS Hasnawati Hasnawati Hasra, Lusi Dyana Hastuti Hastuti Hastuti Hasyim Hendra Purnama Herni Johan hikalmi Himatur Hudain, Muh. Adnan Humaizi, Humaizi Huru, Matje M. Husain, Najib Husnul Khatimah I.I. Widaiska I.I. Widaiska I.I. Widaiska, I.I. Widaiska Ida Waluyati Ida Waluyati Ignasensia Dua Mirong Ikhsan, Muh Nurul Ikhwanul Arifan Ikram, Muhammad Ilmi, Andi Taufiq Nur Ilyas, Musyfika Imam Permana Imammudin, Muhamad Indah Bunga Lestari Indradewa, Rhian Indrawan, Riki Indrawati Indrawati Indri Puspita Sari Ingsun Kumala Irti irham Irmansah Irmansah Irmansah, Irmansah Irmawati Irmawati Irnawan, Sri Marnianti Irwan Irwan Irwan Jaya Irwansah Ishak Bachtiar Iskandar, Rusdy Ismail Sulaiman Ismail, Khumaerah Ismed Wijaya Ismi, Siti Asmaulul Isna Hayati Isnaeni Isra Hayati Israfil, Israfil Istikomah Dewi Izmi, Siti Asmaulul Jamal, Mardhiana Jane Austen Peni Januarita Dyah Pitaloka Januri, Januri Jaya, Asrul Jaya, Irwan Julham Hukom Juni Gressilda L Sine K, Sulfikar Kamaruddin Kamaruddin Kamil, Muhammad Jibran Kapa Kado, Yeremias Kapitan, Lely A.V. Karim, Achmad karim, saiful Karolina Ndundu Karolus Ngambut Kartika Kartika Keumala, Cut Muftia Khairuddin Kharisma Romadhon Kleden , Simon Sani Kleden, Simon Sani Kosdiana, Kosdiana Kristiwati, Indri Kustianto, Dheni Candra Kusuma Chandra Kirana, Kusuma Chandra La Kamadi La Yani La yunus Lahmer, Rabya A Laster Jujanwar Bancin Latief, Sukriansyah S Latif, Muhammad Iqbal Lende, Julianus Lestari, Dina Indah Limatahu, ,Kartini Linda Oktaviani Lisma Lita Lovia Liunokas, Oklan B.T. LIUNOKAS, OKLAN BT Liya Fitriyana, Liya Luh Putu Ratna Sundari Luluk Maululah Lumanto, Lumanto Lusi Dwi Yanti Lusi Oktavia Lut Faizal Lutfi Lutfi, Muhtar M Imran Hasanuddin M Tahir M, Muliati M. Adrian Patria Erza Nasution M. Jafar, Juliati M. Rachmat Kasmad M. Zaid M.I. Sulaiman M.I. Sulaiman M.I. Sulaiman, M.I. Sulaiman M.Imran Hasanuddin Madawat M, Rabiatul Adawiyah Madon, Kharisma Romadhon Mahludin H. Baruwadi Mahyudin Makoil, Samuel David Imenuel Malahati, Fildza Maloko, Thahir Mappanganto, Andi Tenriatta Mappaompo, M. Adam Mareta Bakale Bakoil Margareta Teli Maria F Vinsensia D P Kewa Niron Maria Goreti Pantaleon Maria Hilaria Maria Hilaria Maria Ulfah Maria, Enung Mariana Ngundju Awang Marti Riastuti Martono Martono Maryana Maryana Maryana, Maryana Maryati, Eva Masita Taufiqi Kholida Masrun masrun Mau , Aemilianus Maya Sari Mayangsari, Puspitri Mayasari Mayasari, Mayasari Megasari, Wa Ode Megawaty, Irna Meliasta Octria Lubis Melisa Paulina Metianti, Metianti Mietra Anggara Mihrani Mihrani Miswar Mitrawati Ganggar Moch. Rifai Mochammad Darip moethia faridha Moh Yusuf Moh. Asror Yusuf Mohamad Agung Rokhimawan Mohd Kashim, Mohd Izhar Ariff Mu'ammar, Rais Muamar Khaddafi Muammar Aris Munandar Muammar Khaddafi Mubarak, )Muhammad Hosni Mubaroka, Barikli Muchlis Abdul Muthalib Muchran, Muchriady Mudy, Ali Ahmad Muftahatus Sa’adah Muh. Adnan Hudain Muh. Ari Rusdianto Muh. Farid Ammar Muh. Yusuf Muhamad Satria Mandala Pua Upa Muhammad Aminuddin Muhammad Dani Supardan Muhammad Fadli Muhammad Firman Muhammad Haikal Muhammad Hasbillah Muhammad Kamal Muhammad Lutfi muhammad qasash hasyim Muhammad Rizky Albayhaqi Muhammad Saleh Husain Muhammad Syahrul Saleh Muhammad Wardah Muhammad Yuliansyah Muhammad Zubaili Muhd Adnan, Nurul Ilyana Muhdy, Ali Ahmad Muhrajan Piara Mukti, Rayi Arista Mukti, Roro Canggih Mulyaningsih Mulyaningsih Mulyati Akib, Mulyati Mundofi, Ahmad Asron Muntu Abdullah, Muntu Murna Muzaifa Murni Nia Mursyid, Aco Musdalifah Musdalifah Musdalifah, Zahra Ridha Magfirah SR Musdayati, Musdayati Musfira A, Nurul Mustafa, Zulhas'ari Muzaffarsyah, Teuku Muzakir Muzakkir Muzakkir Najamuddin, Muhammad Reza Namsyah Baso Nasaruddin Nasaruddin Nasrulhaq Nasrulhaq Nasrullah Nasrullah Nasrullah Nasution , Lini Elisyah Nelsa Faura Sari Neni Triana Neni Triana, Neni Nikman Azmin Nita Priska Ambarita Noor Alfi Fajriyani Noor Alfi Fajriyani Noorbaya, Siti Norma Tiku Kambuno Novi Safriani Novia Riani Nugraha, Yudha Bakti Nur Azizah, Andi Siti Nur Hidayat Nur Qalbi Indrayani Qalbi Nur syamsi Nur, Hasanah Nuraeni Nuraeni Nuraini Nuralifa, Zahra Indria Nurapnita Rozalia Inda Nurbayan, ST Nurbayan, St. Nurdan, Nurdan Nurdianto, Talqis Nurfadilah Nurfadilah Nurhasanah Nurhasanah Nurhasanah Nurhasanah Nurhikmah Nurhikmah Nurlaila Nurlaila Nurlia Nurlia Nurmadinah, Nurmadinah Nurmagandi, Boby Nurna Mila Nasuwa Nurnazmi Nurnazmi Nurnazmi, Nurnazmi Nurpadilah Nurul Aeni Nurul huda Nurul Mutmainnah, Nurul Nurzaman, Fahrul Ocvianita, Ika Oji Saputra Oktofianus Sila Oktofianus Sila Op.Sunggu, Joito Ora, Anderias Parawatu Pabeta, Djufri Juma Pali, Caturing Ayu Suryaningsih Pangeran Paita Yunus Paryanto Paryanto Patmawati, Try Ayu Perdana, Dyah Adila Piong, Jainudin Pius Kopong Tokan Polem, Ismayanti Pradana, Doni Pramarta, Pandhu pratama, gusti eddy wira Pratiwi, Anggi Amilia Pua Upa, Muhamad Satria Mandala Pua Upa, Muhammad Satria Mandala pujiyanti, riny Purtiningrum, Susi Wagiyati Puspita, Rema Putra, Remmy Lazuardi Putri Novianti Putri, Fania Maidila Putri, Kinanti Rizki Putri, Selviana Purnama Puyu, Darsul S Qoyyim, Abdul R, Patria R. Rusli Rachman Jaya Rachmat Raehan, Raehan Ragu Harming Kristina Ragu Theodolfi Rahayu Rahman*, Bobby Rahmat widodo Rahmayani , Dewi Rahmiatul Aula Rahmin, Rahmin Raisya, Nurul Ramadhan, Wandri Ramadhana, Alkautsar Ramadhani, M. Fathul Chairi Ramlah Ramlah Ramli Randy Randy Rasyid, Wahyu Wardana Refiyanni, Meidia Rendi Rendi, Rendi RESI, ERIKA MARIA Retno Farhana Nurulita Revaldi Reza, Raja Fahrul Ricardo Valentino Latuheru Ricardo Valentino Latuheru ridwan, hardiyanti Rif’atunnisa Rina Febriana Ririn Widyastuti, Ririn Risdalina Risma Risma, Risma Risnah Risnah, Risnah Ristia Ningsih Rizqi Anggraini Robi Farid Abdurachman Wahid Robianto Robianto Robin Robin Robin, Robin Romadhon, Kharisma Rosita Roviqoh, Vella Rudi Hartono Ruhul Kudus Rusdiana Tugi Rusdy Iskandar Ruslan Ruslan Ryan Moulana Ryan, Muhammad S Nudia Mastur Saadah, Muftahatus Sabar, Muhammad Sardi Sabila, Mey Alysha Sadid Saneva Sadukh, Johanes Pitreyadi Saepul Lukman Safna Afrianda Saghu, Maria Mencyana Pati Sahriana, Sahriana Saleh, Husna Saleh, Jalil Saleh, Muh. Syahrul Salfadilah, Fatonah Salim, Muhammad Salmah Fikry Salsabil, Nurul Khalishah Samparadja, Nurmala Samsir Rahim Saneva, Sadid Sani, NurHaslina Sanusi Sanusi Sapar Sapil, Nusin Saragih, M. Ali Jaya Sari, Ni Putu Vidhyana Satriadi Satriadi, Satriadi Satriawan, Bambang Sayed Shadli Sekar Putri Ananda Selamat Meliala Selasa, Pius Sella Mawarni Septiani, Devita Rizky Nur Septyarini, Epsilandri Shalawati Shaleh Shella Dwi Indina Syahputri Shofwatul Fu'adah Shohib, Muh Ilham Sianturi, Kevin Daniel Sihombing, Lasminar Sila, Oktofianus Silaban, Amon Silatul Rahmi Simon Sani Kleden Sine, Gresilda Louisa Sine, Juni Gressilda L Siprianus Singga Siregar, Nancy Mayriski Siregar, Titin Agustina Sisi Mulia Sisila Leny Cahyani Siti Aisyah Siti Fatimah Azzahra Siti Helmyati Siti Isyanti Sitohang, Sasmitha Sitti Muthmainnah Situmorang, Mulyani Br Sofyan Salam, Sofyan Solahudin, Mamat Soleman Landi Solihin Solihin Solly Aryza Sri Atin Sri Wahyuni SRI WULANDARI Sri Yanti St. Nurbayan Sudirman Sudirman Burhanuddin Suhanto Suhanto, Suhanto Suhardianto, Suhardianto Suharni Suhartin, Suhartin Sujadesman, Bram Sukarwoto, Sukarwoto Sukirman Rahim Suluh, Debora G Sumadi, Della Febiani Dwi Supriadi SUPRIYONO Suriah Hanafi Suriyadi, Suriyadi Suryani Suryani Susanto, Irman Suwardi Suwardi Suwardi Syafrida Hani Syah, rRdwan Syahmina Hamimi Syahrin, Ainul Alfi Syahrunnisa Syaifullah Syaifullah Syairi Anwar Syamsiar, Syamsiar Syamsuddin, Rahman Syarifah Syarifah Syatar, Abdul Syukurman, Syukurman Talib, Jihad Tallesang, Mukhtar Tambunan, Apriyani Br Tangkelani, Marni Tapaul Rozi Taqdirul Alim, Muhammad Tarihoran, Aswin Hidayat Tarmizi Tarmizi Tarmizi Tarmizi Taryan Kusnara Tasrif Tasrif Tat, Florentianus Teli, Margareta Thohir, M. Tiara Fitria Titik Respati Tyas, Dini Nadia Ning Ujaifa Aden Ujaifah Aden Ulhaq, Muhammad Zia Uly Agustine, Uly Umansyah, Nurul Umasita, Emmy Ummi Kaltsum S. Saleh Urokhim, Auliya Valensia, Yualeny VARIANI, RATIH Wa Ode Hijrah Wabula, Irfan Wahab Wahab Wahid, Robi Farid Abdurachman Wahidayanti, Wahidayanti Wahyuddin Wahyudin Wahyudin Wahyuningsih, Rossy Timur Wanti Wanti Wanti wanto wanto Wardah, Muhammad Wibowo, Yusuf Rendi Widia Astuty Widia Astuty Wijaya, Firman Ode Wilkin Dody Ginting Winarno, Totok Wismo, Agus Wiwik Setyowati Wiwin Ainis Rohtih Yagus, Yagus Yani Lubis Yanti Meldasari Lubis Yanti, Lusi Dwi Yasin, Fikry Yasriuddin, Yasriuddin Yati Bt. Samsudin Yayun Siti Rochmah Yolanda, Astari Yoshima Nekada, Cornelia Dede Yualeny Valensia YUANITA CLARA LUHI ROGALELI Yudi Irawan Chandra Yulia Y.Djabi Yuliana Yuliana Yuliani Aisyah Yuliani, Nafisah Yuliastri, Yuliastri Yunizha, Thera Dies Yunus Sading Yuslim Fauziah Yusmaniza, Yusmaniza Yusnadi Yusuf Rendi Wibowo Yuyun Suprapto Zahri, Mohd. ‘Adli Zar'ah, Nur Fajriani Zizlavsky, Semiramis Zuhdi, Irfan Zulhilmi Zulhilmi, Zulhilmi

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