p-Index From 2021 - 2026
58.749
P-Index
This Author published in this journals
All Journal Jurnal Akuakultur Indonesia Katalogis Foristek Jurnal MEKANIKAL J@TI (TEKNIK INDUSTRI) MEDIA KOMUNIKASI TEKNIK SIPIL Jurnal Penelitian dan Pengembangan Pendidikan Agrikultura Tahkim (Jurnal Peradaban dan Hukum Islam) Torani Journal of Fisheries and Marine Science Jurnal Perikanan dan Kelautan Jurnal Program Magister Ilmu Sosial Universitas Tanjungpura JURNAL HUTAN LESTARI Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) AUSTENIT Competitor : Jurnal Pendidikan Kepelatihan Olahraga BIOTROPIA - The Southeast Asian Journal of Tropical Biology Journal of Tropical Soils DE JURE ELT Worldwide: Journal of English Language Teaching Jurnal Penelitian Hasil Hutan MUQTASID Jurnal Teknologi Jurnal Diskursus Islam Jurnal Online Mahasiswa (JOM) Bidang Teknik dan Sains Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Jurnal Dinamika Hukum SALAM: Jurnal Sosial dan Budaya Syar-i Journal of Degraded and Mining Lands Management Jurnal Teknik Pengairan: Journal of Water Resources Engineering EDUNOMIC : JURNAL ILMIAH PENDIDIKAN EKONOMI FAKULTAS KEGURUAN DAN ILMU PENDIDIKAN Fakultas Pertanian Buletin Penelitian Sosek Equilibrium JIA (Jurnal Ilmu Agama) Biomedika Equilibrium: Jurnal Pendidikan JURNAL KONFIKS LEGITIMASI: Jurnal Hukum Pidana dan Politik Hukum JOURNAL OF HEALTHCARE TECHNOLOGY AND MEDICINE Business UHO: Jurnal Administrasi Bisnis Jurnal Penelitian Pendidikan Sejarah UHO Geotadulako INVOTEC PROtek : Jurnal Ilmiah Teknik Elektro Jurnal Akuatika Indonesia Jurnal Manajemen Pendidikan (JMP) Jurnal Pendidikan Biologi ETNOSIA : Jurnal Etnografi Indonesia Journal of Governance and Public Policy Educational Management Jurnal Pendidikan Olah Raga Al Ishlah Jurnal Pendidikan Jurnal Ilmiah Peuradeun Jurnal Manajemen Keuangan Publik Jurnal Biodjati Iqra: Jurnal Ilmu Kependidikan dan Keislaman JFMR (Journal of Fisheries and Marine Research) SOSIOHUMANIORA: Jurnal Ilmiah Ilmu Sosial dan Humaniora Jurnal Pendidikan Jasmani Kesehatan dan Rekreasi (Penjaskesrek) Acta Aquatica: Aquatic Sciences Journal MAJALAH ILMIAH GLOBE Jurnal Akuntansi dan Ekonomika LLT Journal: A Journal on Language and Language Teaching Economica: Jurnal Ekonomi Islam FENOMENA Mazahib Al-Dzikra: Jurnal Studi Ilmu al-Quran dan al-Hadits AcTion: Aceh Nutrition Journal Kinerja: Jurnal Ekonomi dan Manajemen Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Indonesian Journal of Islamic Educational Management Empowerment : Jurnal Pengabdian Masyarakat SAMARAH: Jurnal Hukum Keluarga dan Hukum Islam Al-Izzah: Jurnal Hasil-Hasil Penelitian JTM-ITI (Jurnal Teknik Mesin ITI) Jurnal JUMPED (Jurnal Manajemen Pendidikan) Jurnal PAJAR (Pendidikan dan Pengajaran) Conference SENATIK STT Adisutjipto Yogyakarta Tarbawi : Jurnal Ilmu Pendidikan Jurnal PGSD: Jurnal Ilmiah Pendidikan Guru Sekolah Dasar JMM (Jurnal Masyarakat Mandiri) Historis : Jurnal Kajian, Penelitian dan Pengembangan Pendidikan Sejarah Jurnal Ilmiah Telaah Jurnal Arsir PROSIDING SEMINAR NASIONAL AGRIBISNIS Pedagogik Journal of Islamic Elementary School Jurnal Kesehatan Bina Generasi Aquasains : Jurnal Ilmu Perikanan dan Sumberdaya Perairan Jambe Law Journal Bina Hukum Lingkungan JMKSP (Jurnal Manajemen, Kepemimpinan, dan Supervisi Pendidikan) Jurnal Teknologi Informasi MURA Martabe : Jurnal Pengabdian Kepada Masyarakat Jurnal ULTIMA Accounting JURNAL PENDIDIKAN TAMBUSAI Jurnal Pendidikan Ekonomi (JURKAMI) Jurnal Ilmiah Pendidikan dan Pembelajaran Jurnal Kreativitas PKM Jurnal Manajemen Strategi dan Aplikasi Bisnis MAJU : Jurnal Ilmiah Pendidikan Matematika JOURNAL OF SCIENCE AND SOCIAL RESEARCH EDUPEDIA EduReligia : Jurnal Pendidikan Agama Islam Jurnal Sosial Ekonomi Kelautan dan Perikanan Jurnal Ilmiah Ecosystem JOURNAL OF APPLIED BUSINESS ADMINISTRATION Jurnal Mandiri Jurnal Samudra Ekonomi dan Bisnis IJoASER (International Journal on Advanced Science, Education, and Religion) Ultimacomm: Jurnal Ilmu Komunikasi GERVASI: Jurnal Pengabdian kepada Masyarakat Iqtishoduna: Jurnal Ekonomi Islam Jurnal Entrepreneur dan Entrepreneurship Pusaka : Jurnal Khazanah Keagamaan Serambi Saintia : Jurnal Sains dan Aplikasi Alamtara: Jurnal Komunikasi dan Penyiaran Islam Jurnal SITECH : Sistem Informasi dan Teknologi Portal: Jurnal Teknik Sipil Puteri Hijau : Jurnal Pendidikan Sejarah SPORTIVE: Journal Of Physical Education, Sport and Recreation Jurnal Review Pendidikan dan Pengajaran (JRPP) Jurnal Studi Guru dan Pembelajaran Jurnal Kesehatan Terpadu (Integrated Health Journal) Mudir : Jurnal Manajemen Pendidikan Jurnal Inti Talafa : Jurnal Teknik Informatika JURNAL MUTIARA NERS Jurnal Manajemen dan Administrasi Rumah Sakit Indonesia (MARSI) NUKHBATUL 'ULUM : Jurnal Bidang Kajian Islam Ath Thariq Jurnal Dakwah dan Komunikasi BALANCE Jurnal Akuntansi dan Bisnis El-Ghiroh : Jurnal Studi Keislaman Al-Idaroh : Jurnal Studi Manajemen Pendidikan Islam J-Kesmas: Jurnal Kesehatan Masyarakat (Indonesian Journal of Public Health) Cakrawala Indonesia JURNAL PEMBELAJARAN DAN MATEMATIKA SIGMA (JPMS) Jurnal Ilmiah Teknik Mesin "MEKANIK" Jurnal Vokasi Jurnal Ilmiah Manusia dan Kesehatan Asian Journal of Aquatic Sciences Jurnal ABDINUS : Jurnal Pengabdian Nusantara JATI (Jurnal Mahasiswa Teknik Informatika) Jurnal Pendidikan Ilmu Pengetahuan Sosial (JPIPS) Otopro Jurnal Riset Mahasiswa Dakwah dan Komunikasi (JRMDK) PAPALELE : Jurnal Penelitian Sosial Ekonomi Perikanan dan Kelautan JUMANTIK: Jurnal Mahasiswa dan Peneliti Kesehatan Jurnal Manajemen Universitas Bung Hatta Jurnal Penelitian Ekonomi Akuntansi (JENSI) ILTEK : Jurnal Teknologi Abdimasku : Jurnal Pengabdian Masyarakat Jurnal Peduli Masyarakat AT-TASYRI' Jurnal Ilmiah Prodi Muamalah Community Development Journal: Jurnal Pengabdian Masyarakat BUSTANUL FUQAHA: Jurnal Bidang Hukum Islam Didaktik : Jurnal Ilmiah PGSD STKIP Subang AVERROUS: Jurnal Kedokteran dan Kesehatan Malikussaleh Reswara: Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmu Manajemen Profitability UTAMAX : Journal of Ultimate Research and Trends in Education At-Tajdid : Jurnal Pendidikan dan Pemikiran Islam Journal of Digital Marketing and Halal Industry Al-Qadha: Jurnal Hukum Islam dan Perundang-Undangan Heart Science Journal Jurnal Inovasi Pendidikan dan Sains Ethical Lingua: Journal of Language Teaching and Literature Journal of Islamic Law SUHUF: Jurnal Pengkajian Al-Qur'an dan Budaya Indonesia Berdaya Jurnal Pengabdian kepada Masyarakat Nusantara Disiplin : Majalah Civitas Akademika Sekolah Tinggi Ilmu Hukum sumpah Pemuda Ainara Journal (Jurnal Penelitian dan PKM Bidang Ilmu Pendidikan) Asy Syar'iyyah: Jurnal Ilmu Syari'ah dan Perbankan Islam Halu Oleo Legal Research SENADA : Semangat Nasional Dalam MengabdI NUCLEUS: Jurnal Sains dan Teknologi DEDIKASI PKM J-ISCAN : Journal of Islamic Accounting Research WAHATUL MUJTAMA: Jurnal Pengabdian Masyarakat An-Nawa : Jurnal Studi Islam PENGABDI: Jurnal Hasil Pengabdian Masyarakat Jurnal Kesehatan Tambusai Hanoman Journal: Physical Education and Sport Jurnal Dakwah dan Komunikasi Journal of Coastal and Ocean Sciences Sustainable Environmental and Optimizing Industry Journal Jurnal Kepastian Hukum dan Keadilan Journal of English Education Program (JEEP) Arsitekno Jurnal Ilmiah Wahana Pendidikan MAHESA : Malahayati Health Student Journal Devotion: Journal of Research and Community Service Jurnal Pengabdian kepada Masyarakat Jurnal Hurriah: Jurnal Evaluasi Pendidikan dan Penelitian Journal of Public Health Innovation (JPHI) Journal of English Language and Education INSPIREE: Indonesian Sport Innovation Review GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan STRATEGY : Jurnal Inovasi Strategi dan Model Pembelajaran Jurnal Pengabdian Olahraga Masyarakat Jurnal Pengabdian Masyarakat (ABDIRA) Nursing Care and Health Technology Journal (NCHAT) juremi: jurnal riset ekonomi Literatify : Trends in Library Development Jurnal Ilmu Kesehatan Insan Sehat Jurnal Abdimas Kartika Wijayakusuma Empiricism Journal PROFETIK: Jurnal Mahasiswa Pendidikan Agama Islam Indo-MathEdu Intellectuals Journal Jurnal Ekonomi dan Manajemen Indonesia JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) J-MIND (Jurnal Manajemen Indonesia) Anoa : Jurnal Pengabdian Masyarakat Sosial, Politik, Budaya, Hukum. Ekonomi Journal of Language and Health Jurnal Neraca Peradaban MAQASIDI Sulawesi Tenggara Educational Journal Indonesian Journal of Innovation Studies Jurnal Publik: Jurnal Ilmiah Bidang Ilmu Administrasi Negara Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Journal Of World Science Prosiding Seminar Nasional Program Pengabdian Masyarakat Indonesian Journal of Research and Educational Review (IJRER) Jurnal Al-Qiyam Jurnal Tana Mana Al-MIKRAJ: Jurnal studi Islam dan Humaniora Jurnal Tarbiyah dan Ilmu Keguruan Borneo Journal Of Human And Education (JAHE) Jurnal Locus Penelitian dan Pengabdian Cons-Iedu: Islamic Guidance and Counseling Journal Jurnal Teknik Industri Jurnal Transparansi Publik (JTP) International Journal Of Science Education and Technology Management (IJSETM) Al Fiddhoh: Journal of Banking, Insurance, and Finance Journal of Economics Research and Policy Studies Sehat Rakyat: Jurnal Kesehatan Masyarakat JISOS: Jurnal ilmu sosial Jurnal Pengabdian Masyarakat Bidang Sains dan Teknologi Seminar Nasional Pengabdian Kepada Masyarakat Edu Society: Jurnal Pendidikan, Ilmu Sosial dan Pengabdian Kepada Masyarakat GALENICAL : Jurnal Kedokteran dan Kesehatan Mahasiswa Malikussaleh Journal RESPECS (Research Physical Education and Sports) Jurnal Islam Nusantara Jurnal Penelitian Ilmu Ushuluddin Journal of Innovation Research and Knowledge Urban : Jurnal Seni Urban dan Industri Budaya Indonesian Journal of Cancer Journal of General Education and Humanities CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Jurnal Pendidikan dan Ilmu Sosial Jurnal Citizenship Virtues Jurnal Rekayasa Teknik dan Teknologi Edukasia: Jurnal Pendidikan dan Pembelajaran Journal of Educational Sciences AL-KHIYAR: Jurnal Bidang Muamalah dan Ekonomi Islam Makara Journal of Technology Legal Protection for the Partnership Agreement Parties Journal of Finance and Business Digital (JFBD) International Journal of Education and Teaching Zone Bina Hukum Lingkungan International Journal of Contemporary Islamic Law and Society Islam Realitas: Journal of Islamic and Social Studies Jurnal Ilmu Akuntansi Mulawarman (JIAM) Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Jurnal PADE: Pengabdian & Edukasi Polinomial : Jurnal Pendidikan Matematika ELITERATE : Journal of English Linguistics and Literature Studies Tamaddun Aurelia: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia International Journal of Science and Environment Jurnal Comparative : Ekonomi Dan Bisnis Aceh Journal of Community Engagement (AJCE) Jurnal Pemberdayaan Sosial dan Teknologi Masyarakat Inkunabula: Journal of Library Science and Islamic Information Jurnal Pepadu Journal of Management and Administration Provision Studies in English Language and Education Jurnal Ruaya : Jurnal Penelitian dan Kajian Ilmu Perikanan dan Kelautan Jurnal Pendidikan Indonesia (Japendi) SEUNEUBOK LADA: Jurnal ilmu-ilmu Sejarah, Sosial, Budaya dan Kependidikan Manfish Journal Journal of Public Health Concerns IDARAH : Jurnal Pendidikan dan Kependidikan Aceh International Journal of Science and Technology AL-QIBLAH: Jurnal Studi Islam dan Bahasa Arab ITQAN: Jurnal Ilmu-ilmu Kependidikan Al Mabhats : Jurnal Penelitian Sosial Agama The Eastasouth Management and Business International Journal of Contemporary Studies in Education Innovative: Journal Of Social Science Research IPTEK: Jurnal Hasil Pengabdian kepada Masyarakat Jurnal Pendidikan dan Pengabdian Masyarakat Logistic and Operation Management Research Jurnal Keperawatan Merdeka Saksama: Jurnal Sastra Maktabatun: Jurnal Perpustakaan dan Informasi Jurnal Pengabdian Masyarakat Bangsa Jurnal Cendekia : Media Komunikasi Penelitian dan Pengembangan Pendidikan Islam Seminar Nasional Hasil Penelitian LP2M UNM PERFORMANCE: JOURNAL OF ENGLSH EDUCATION AND LITERATURE Jurnal Bisnis dan Manajemen West Science ABDIMU Jurnal Pengabdian Kepada Masyarakat Depik Jurnal Ilmu-Ilmu Perairan, Pesisir dan Perikanan Jurnal Manajemen Sistem Informasi Enrichment: Journal of Multidisciplinary Research and Development Jurnal Ilmiah Multidisiplin Amsir Jurnal AGRISEP: Kajian Masalah Sosial Ekonomi Pertanian dan Agribisnis Journal of English Literature and Linguistic Studies (JELLS) Journal of Education Method and Learning Strategy HIKMAH: Jurnal Ilmu Dakwah dan Komunikasi Islam ILTEK : Jurnal Teknologi Journal of Management, Economic, and Accounting Jurnal Hukum Inconcreto Jurnal Konseling Pendidikan Islam Jurnal Teknologi Informasi Mura Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah JOURNAL OF Mental Health Concerns JAWAMIUL KALIM: Jurnal Kajian Hadis Jurnal Kala Nea Multidisiplin Pengabdian Kepada Masyarakat (M-PKM) Celebes Journal of Language Studies Journal of Contemporary Law Studies Prosiding Seminar Nasional PPG Universitas Mulawarman Maddana: Jurnal Pengabdian Kepada Masyarakat E-Prosiding Seminar Nasional Manajemen dan Akuntansi STIE Semarang (SENMAS) Jurnal Edukatif GEMBIRA (Pengabdian Kepada Masyarakat) JAMIN Darma Diksani: Jurnal Pengabdian Ilmu Pendidikan, Sosial, dan Humaniora Jurnal Ilmiah Inovasi dan Komunikasi Pembangunan Pertanian @-Publik: Jurnal Administrasi Publik Jurnal TekstuReka Jurnal Investasi Islam Ghaly: Journal of Islamic Economic Law Jurnal Malikussaleh Mengabdi ASNAF International Journal of Islamic Studies Syiah Kuala Psychology Journal The International Journal of Financial Systems Jurnal Masyarakat Berdikari dan Berkarya (MARDIKA) Jurnal Pendidikan, Kesehatan dan Olahraga Depik Jurnal Ilmu-Ilmu Perairan, Pesisir, dan Perikanan Abdurrauf Journal of Islamic Studies LITERA ABDI: Jurnal Pengabdian Masyarakat Al Iidara Balad : Jurnal Administrasi Negara Journal of Economic, Management, Business, Accounting Sustainability Kreativasi: Journal of Community Empowerment Kybernology : Jurnal Ilmu Pemerintahan Dan Administrasi Publik Jurnal Mediasas : Media Ilmu Syari'ah dan Ahwal Al-Syakhsiyyah Jurnal Polimesin Journal of Economics, Bussiness and Management Issues Journal of Social Work and Science Education General Multidisciplinary Research Journal Profesi Pendidikan Dasar Jurnal Sosiologi Kontemporer E-Amal: Jurnal Pengabdian Kepada Masyarakat DIRASAH: Jurnal Kajian Islam Journal of Citizen Research and Development Jurnal Perikanan dan Kelautan Abdurrauf Law and Sharia El-Suffah: Jurnal Studi Islam International Journal of Social Science and Community Service Jurnal Pemikiran dan Pengembangan Pembelajaran Jurnal Perikanan JURNAL REKAYASA KIMIA & LINGKUNGAN SHOOTING: Journal of Sport, Health and Education Journal of Language Learning and Assessment Indonesian Journal of Forestry Research Jurnal Cendekia Ilmiah Ulil Albab FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Mitsaq : Islamic Family Law Journal Singkite Journal Auxilium : Jurnal Pengabdian Kesehatan Jurnal Signaling "Indonesian Journal of Environmental Law and Sustainable Development " AUFKLARUNG: Jurnal Kajian Bahasa, Sastra Indonesia, dan Pembelajarannya SIMAS JURNAL PENGABDIAN MASYARAKAT Jurnal Info Kesehatan Jurnal Hukum dan Konstitusi TECHNOLOGIC Public Health Journal Cendekia : Jurnal Pendidikan dan Pengajaran Jurnal Sipil Sains Terapan Journal of Islamic Banking, Economics and finances (JIBEF) Islamic Studies in the World Eko dan Bisnis: Riau Economic and Business Review Jurnal Nispatti Annusfy SPORTIVE: Journal Of Physical Education, Sport and Recreation Ruang Pengabdian: Jurnal Pengabdian kepada Masyarakat Qiyas : Jurnal Hukum Islam dan Peradilan
Claim Missing Document
Check
Articles

Pengaruh Komisaris Independen, Kompensasi Kerugian Fiskal Dan Capital Intensity Terhadap Penghindaran Pajak Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2021 Irfan, Maulana; Iskandar, Iskandar
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol. 8 No. 4 (2023): November
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jiam.v8i4.13477

Abstract

Penelitian ini bertujuan untuk menguji pengaruh komisaris independen, kompensasi kerugian fiskal, dan Capital Intensity terhadap penghindaran pajak pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2016-2021. Penelitian ini menggunakan teknik purposive sampling untuk menentukan sampel sehingga memperoleh 60 data pengamatan. Data dianalisis menggunakan teknik analisis regresi linear berganda dengan alat SPSS versi 22. Berdasarkan hasil penelitian menunjukkan bahwa komisaris independen berpengaruh negatif dan signifikan terhadap penghindaran pajak, kompensasi kerugian fiskal berpengaruh negatif dan tidak signifikan terhadap penghindaran pajak, dan capital intensity berpengaruh positif dan signifikan terhadap penghindaran pajak.
Penerapan SAK EMKM Pada Home Barber Cafe di Kota Bontang Safi'i, Muhammad Iqbal; Iskandar, Iskandar
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol. 8 No. 4 (2023): November
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jiam.v8i4.14265

Abstract

Penelitian ini bertujuan untuk mengetahui penerapan serta kendala pada pencatatan laporan keuangan berdasarkan SAK EMKM pada Home Barber Cafe di bontang. Untuk mengetahui penerapan SAK EMKM pada Home Barber Cafe peneliti menggunakan teknik observasi, wawancara dan dokumentasi secara langsung. Alat analisis yang digunakan pada penelitian kali ini yaitu SAK EMKM berisi laporan laba rugi, laporan posisi keuangan dan catatan atas laporan keuangan. Hasil penelitian menunjukan bahwa pada Usaha Mikro Kecil dan Menengah atau UMKM Home Barber Cafe belum dilaksanakan karena usaha tersebut baru saja menerapkan pencatatan laporan keuangan berbasis SAK EMKM. Serta hasil penelitian lainnya menunjukkan pada kendala yang dialami saat melaksanakan pencatatan laporan keuangan yaitu pemilik usaha telah melakukan pencatatan laporan keuangan namun masih belum sesuai dengan penerapan SAK EMKM dikarenakan masih dilakukan secara sederhana dan juga kurangnya pemahaman tentang bagaimana pencatatan laporan keuangan sesuai dengan standar yang berlaku.
Pengaruh Pengetahuan Perpajakan, Kesadaran Wajib Pajak, dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM di KPP Pratama Samarinda Ulu Prastya, Arya Dyan; Iskandar, Iskandar
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol. 9 No. 1 (2024): April 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jiam.v9i1.14800

Abstract

Penelitian ini bertujuan untuk mengetahui dan menafsirkan pengaruh pengetahuan perpajakan, kesadaran wajib pajak dan sosialisasi perpajakan terhadap kepatuhan wajib pajak UMKM di KPP Pratama Samarinda Ulu. Jenis penelitian ini adalah penelitian kuantitatif dengan menggunakan data primer serta diukur dengan skala likert. Jumlah sampel yang digunakan dalam penelitian ini sebanyak 102 responden Wajib Pajak UMKM yang terdaftar di KPP Pratama Samarinda Ulu yang ditentukan dengan metode purposive sampling. Penelitian ini menggunakan metode analisis regresi linier berganda yang diolah melalui program SPSS versi 25. Hasil penelitian ini menunjukkan bahwa pengetahuan perpajakan dan kesadaran wajib pajak berpengaruh signifikan terhadap kepatuhan wajib pajak UMKM, sedangkan sosialisasi perpajakan tidak berpengaruh signifikan terhadap kepatuhan wajib pajak UMKM.
CROSSING WORLDS: PORTAL FANTASY IN NOVEL THE LION THE WITCH AND THE WARDROBE, KOREAN NOVEL SOLO LEVELING AND COMIC MANGA THAT TIME I GOT REINCARNATED AS A SLIME Iskandar, Iskandar; Priyawan, Pepen; Suswanto, Deni
Saksama: Jurnal Sastra Vol. 3 No. 2 (2024): Saksama
Publisher : Fakultas Adab dan Humaniora UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/sksm.v3i2.38448

Abstract

This article explores the representation of portal fantasy in three distinct works: The Lion, the Witch and the Wardrobe by C.S. Lewis, Solo Leveling Volume 1 by Chu-Gong, and That Time I Got Reincarnated as a Slime Volume 1 by Fuse. The research problem centers on how the portal fantasy formula is adapted and represented in different literary forms novels and manga. Drawing on theories from Farah Mendlesohn on fantasy genres, E.M. Forster on key elements of novels, and Will Eisner on comics, the study employs a comparative literature approach and qualitative methods, including close reading and textual analysis. The analysis focuses on key elements such as setting, plot, motif, and character to uncover how these works embody the portal fantasy genre. The findings reveal that each work utilizes the portal concept uniquely to achieve distinct narrative purposes: The Lion, the Witch and the Wardrobe emphasizes the contrast between the real world and a magical one, offering moral and exploratory adventures, Solo Leveling presents a dynamic, challenge-filled journey that serves as a metaphor for personal growth and transformation and That Time I Got Reincarnated as a Slime explores themes of identity and adaptation through the protagonist’s reincarnation in a fantastical world. The results highlight the versatility of the portal fantasy genre in conveying complex themes of transformation, identity, and exploration across different media. This study contributes to a deeper understanding of how portal fantasy functions within various literary forms, offering insights into its narrative potential and thematic richness.
Falsafah Sipakatau, Sipakalebbi, Sipakainge' dalam Perspektif Moderasi Beragama dan Hukum Islam: Kajian Etnografi pada Masyarakat Bugis Sorong Papua Sudirman, Sudirman; Ramli, Muhammad; Iskandar, Iskandar; Huzain, Muh.
Al-Izzah: Jurnal Hasil-Hasil Penelitian VOL 18, No. 2, November 2023
Publisher : Institut Agama Islam Negeri Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/ai.v0i0.7720

Abstract

Although research on the Sipakatau, Sipakalebbi, Sipakainge’ philosophy has been widely discussed by scholars, few have analyzed them from the perspective of religious moderation and Islamic law. This article aims to discuss the Sipakatau, Sipakalebbi, Sipakainge' traditions from the perspective of religious moderation and Islamic Law among the Bugis community in Sorong, Papua. This study uses an ethnographic research design. Data collection was conducted through interviews. The results show that from the perspective of religious moderation, the Sipakatau, Sipakalebbi, Sipakainge' traditions embody values of religious tolerance, peace, mutual respect, understanding of other ethnic cultures, and harmony among religious communities. From the perspective of Islamic law, these traditions contain values of justice, honesty, and ethics in social interactions. The factors influencing the presence of values of religious moderation and Islamic Law in these traditions are due to the strong cultural heritage and local wisdom of the Bugis community in Sorong, Papua, which is passed down to the younger generation, strong religious education, and the involvement of religious and community leaders. Thus, this research is expected to complement previous studies by presenting philosophical values of religious moderation and Islamic Law applied in daily life.
Use of Outdoor Take and Give Games to Increase Students' Motivation to Learn English Armanda, Jefferi; Iskandar, Iskandar; Fatmasari, Elly
ETDC: Indonesian Journal of Research and Educational Review Vol. 2 No. 1 (2022): December
Publisher : Education and Talent Development Center Indonesia (ETDC Indonesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51574/ijrer.v2i1.354

Abstract

This research aims to increase motivation to learn English, especially speaking skills, for class X TKJ 1 at SMK Muhammadiyah Imogiri by implementing the Outdoor Take and Give Games learning model. The subjects of this research were 32 students in class X, TKJ 1. This action research consists of 3 cycles. The objects studied were students' learning motivation and students' English-speaking skills. This research uses data in the form of students' speaking test results, interview results, observation sheets, and questionnaires. Research activities include action planning, action implementation, observation, and reflection. The research results show that: (1) the outdoor take-and-give games learning model can make English learning more interesting and fun; (2) the outdoor take-and-give games learning model can increase students' motivation to learn English; and (3) the learning model of outdoor take-and-give games can help improve students' speaking skills. Therefore, this learning model can be used as an effective alternative activity in the learning process.
Students’ Learning Achievement in Writing Analytical Exposition Text: A Study in Jigsaw Cooperative Learning Model Herni Hafsah; Iskandar, Iskandar; Fatmasari, Elly
ETDC: Indonesian Journal of Research and Educational Review Vol. 2 No. 1 (2022): December
Publisher : Education and Talent Development Center Indonesia (ETDC Indonesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51574/ijrer.v2i1.359

Abstract

The purpose of this study is to improve students' learning outcomes in writing analytical exposition texts using the cooperative learning jigsaw learning model strategy. The research method used was classroom action research, which was carried out in two cycles. Data collection techniques used are observation, interview, test, and documentation. The observation was done by the real teacher and collaborator in observing the teacher’s (writer's) performance. The result showed that there were significant improvements in students’ learning outcomes. It can be seen in the mean score and percentage of the test from cycle 1 until cycle 2. The students’ percentage who passed the criteria for success in cycle 1 is 67.7%. And cycle 2 is 90%. It can be concluded that the cooperative learning jigsaw learning model can improve the student's learning outcomes in writing analytical exposition texts.
The Effect of Group Study on The English Learning Achievement of Students In Middle-School 1 Bunobogu Kadir, Indri Indarti; Iskandar, Iskandar; Fatmasari, Elly
ETDC: Indonesian Journal of Research and Educational Review Vol. 2 No. 2 (2023): March
Publisher : Education and Talent Development Center Indonesia (ETDC Indonesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51574/ijrer.v2i2.361

Abstract

The learning process and student learning outcomes have a very close relationship. A good learning process can improve student learning outcomes. Teachers' implementation of the learning process largely determines the improvement of student learning outcomes. Talking about the learning process is the same as talking about learning and teaching methods. When studying, it's crucial to select the appropriate method, as it allows one to utilize all available time effectively and efficiently, thereby facilitating the successful execution of every effort towards the desired goal. This paper focuses on group learning as a learning method, examining its benefits in enhancing English learning outcomes for class VII students at Middle-School 1 Bunobogu. The study draws insights from several relevant literature pieces. discussion, using qualitative descriptive analysis. Therefore, well-planned and implemented group learning can significantly improve learning outcomes and student achievement, making it easier for students to achieve good and satisfying outcomes.
Make A Match Learning Model for High School Students': A Study of Students' Ability to Write Procedure Texts Yustiawati, Tia; Iskandar, Iskandar; Fatmasari, Eli
ETDC: Indonesian Journal of Research and Educational Review Vol. 4 No. 1 (2024): December
Publisher : Education and Talent Development Center Indonesia (ETDC Indonesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51574/ijrer.v4i1.365

Abstract

This study's objective is to determine the students’ improvement in writing skills using the make-a-match learning model. This type of research is classroom action research, with the 29 students of Grade XII SMAS Al Ittihad Cianjur as research subjects. The research design consists of planning, implementation, observation, and reflection. We used an observation instrument and a test instrument for data collection. The study's findings indicate that students' interests and activities increased during the observation period, rising from 37% in the first cycle to 69.95% in the second. The average value of the previous students' test results increased from 62.72 in the first cycle to 71.12 in the second cycle. Based on the comparison of the average values obtained, there has been an increase in students learning abilities after taking action with the Make a Match learning model. This description suggests that the use of the make-a-match learning model can enhance the ability to learn English.
Elaboration of Transactional Conversation for Middle-School Students: Speaking Skills Through "COIN-SPA" Learning Hendrowati, Heny; Iskandar, Iskandar; Fatmasari, Elly
ETDC: Indonesian Journal of Research and Educational Review Vol. 3 No. 1 (2023): December
Publisher : Education and Talent Development Center Indonesia (ETDC Indonesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51574/ijrer.v3i1.370

Abstract

COIN-SPA learning is one of the learning models that will be used in this research to improve speaking skills in transactional conversations. Considering that the speaking skills of class VII-A students at SMP Negeri 1 Pati are not yet optimal due to the poor learning process and the low level of student activity in practicing speaking in English, it is necessary to have learning that can create opportunities for students to do more practice, speaking, namely COIN-SPA learning. This research aims to: (a) determine the implementation of the transactional conversation learning process; (b) increase student activity; and (c) improve speaking skills in transactional conversation through COIN-SPA learning for class VII-A students of SMP Negeri 1 Pati, which was carried out in two cycles with a time allocation of 6 x 40 minutes each (three meetings). The results of the research show that the implementation of the transactional conversation learning process with COIN-SPA learning can be carried out with category C (fair) in cycle I and increased to category B (good) in cycle II. The results of observations of student activities showed an increase in the average percentage from 59.9% to 78.4% or a percentage gain of 18.5%. The results of observing learning outcomes showed an increase in the average score from 73.68 to 76.44 or an increase of 2.76, and further increasing to 78.55, or an increase of 2.11, in the last cycle. Based on these results, it can be concluded that COIN-SPA learning has gone well so that it can be used to improve speaking skills in transactional conversations, and through COIN-SPA learning, it can increase student activity and student learning outcomes in transactional conversation learning in class VII-A SMP Negeri 1 Pati.
Co-Authors . Asmirah . Wachjuni A, Bakhtiar A, M Farid Dwinugroho A, SamsulAlam A. Nurkidam Abd. Majid, Abd. Majid Abd. Rasyid Syamsuri Abduh Ridha Abduh, Amirullah Abduh, M. Natsir Abdul Azis Abdul Aziz Abdul Hadi Abdul Jabar Idharudin Abdul Rohman Abdul Syakur Abdullah Abdullah Abdullah Idi Abdullah, Dita Muhafidin Abdurahman Abdurrahman Abriadi, Abriadi Achmad Amirudin, Achmad Achmal, Noer Meilinda Adabi, M. Wasil Adawiyah, Raudatul Addiarrahman Ade Rahmat, Ade Ade Sobandi, Ade Adhariansyah, Addifa Adhi Nurhartanto, Adhi ADIL, AHMAD Adit Kurniawan Ado, Ado Adriani, Yuli Adriyandy, A. Moh Adzkia, Nurul Afdal, Zul affrian, reno Afif Alfajrin, Achmad Chalid Afifah, Jati Ratna Afisha, Fauziyah Nur Afnina, Afnina Afriana, Fira Nur Agriani, Febi Agung Prijo Budijono Agus Hendra Al Rahmad Agus Pahrudin Agus Sutriawan Agus, Raja Tama Andri Agusman, Agusman Agustin Hanapi Agustini, Rika Yayu Ahmad Afandi Ahmad Ajib Ridlwan Ahmad Ridha Ahmad Syaripudin Ahmad, Slamet Akidah, Nur Faizah Akmal Akmal Al Arifi, Nasiruddin Al Iqbal, Muhammad Al-Farizi, Salman Alam A, Samsul Alam, Muh Arif Aletmi, Aletmi Alfi Syahrin, Alfi Ali Maulida Ali, Nuryadin Alief, M. Arofandi Alikhan, Liya Ur Rahman Liyakath Alimuddin Sam Alrajafi, Gali Amalia, Nala Amalia, Shinta AMELIA, NUR Aminullah, Andi Muhammad Aminuyati Amis, Moh Amrie Firmansyah Anam, Muhammad Syariful Ananda, Octaria Marsha Anas, Aswar Andang Purnomo, Wulan Andi Atssam Mappanyukki Andi Ibrahim Andi Muhammad Irawan, Andi Muhammad Andika, Fauziah Andini, Bunga Andiny, Puti Andri Dwi Hernawan Andriani, Yulni Andriansyah Andriansyah Anggara, Andre Mulya Anggraeni, Dini Anggraeni, Rezki Amelia ANGGRAINI, RENI Angrini, Sisca Novia Anis Kurlillah Anis Rachma Utary Anisa Fahmi, Anisa Anisa, Maritza Salma Anisya Numimit Anjar Asmara Anjarwani, Setyasih Ansar Arifin, Ansar Anuar, Saiful Anugrah, Alhakim Anwar, Muhammad Saidun Anwar, Sufyan Anyenlita, Afiqa Alifia Anzaikhan, M. Aprilo , Ians Ardani, Ahmad Ardiah Juita Arfah Husna Arfanda, Poppy Elisano Arhami, Arhami Ari Ramadhan, Ari Ariesman M Arif Rahman Hakim Arif, Muamar Zainul Arif, Zainal Arifah*, Mulya Arifin, Muh Fiqri Arifudin, Opan Ariga, Brata Aripin Ahmad, Aripin Aris Munandar Aris, Ariyanti Arisnawawi Armanda, Jefferi Armiyadi, Muhammad Arna Asna Annisa Arrahman, Rudi Arsy Aysyah Anas Arsyad, Abd Rahim Arsyad, Abd. Rahim Arwianto, Yusuf Dwi Asep Sahidin Asep, Hadis Asman, Auzia Asmar Hasan Asmawati Asmawati Asnidar Asnidar Asro, Muhammad Astuti, Nini Astuti, Trihaningsih Puji Astuti, Yulina Aswar Aswar Asyura, Asyura Atika, Nurul Atikah Nurhayati Atin Nuryatin Awal Rifai Awal Rifai Wahab Awal Syahrani Sirajuddin Awaluddin Awaluddin Awang, Nurulbahiah binti Ayi Yustiati Ayunikasari, Febri Azhari Aziz Samudra Azharuddin Azharuddin, Azharuddin Azian Madun Azis, Husni Abdul Azis, M, Abdul Azizah, Alisa Nur Azizah, Balkis Nur Azizul Wahab Azman, Azman AZUZ, FAIDAH Azwar Azwar Azwar, Azwar B, Andriani B, Muhammad Rusmin Baba Barus Badaru, Benny Badrudin Badrul Munir, Badrul Baehaqi Bakhtiar, Khalid Bilal Bakri Yusuf, Bakri Balqis, Syamira Barus, Sonia Ivana Baso Jabu, Baso Bataralipu, Andi Fiqri Virgiawan Bauratu, Bauratu Bentara, Beben Bidya Nur Habib Bima, Surya bin ilyas, muslim Budi Mulyadi Budi Mulyadi Budi Mulyanto Budihardjo Achmadi Hasyim Budijanto Budijanto, Budijanto Budiman, Hanif Bujang Rahman Bukman Lian, Bukman Burhanuddin, Andi C. I. Sutrisno Cahya, Pelangi Cahyani, Uky Caroline Paskarina Catur Budi Waluyo, Catur Budi Cecep Hidayat Ceisy Nita Wuntu Chabir, Andi Ahmad Chandra, Emilia Chandra, Lala Dyah Cholid Tri Tjahjono Dada Suhaida Daini, Ratna Dakhalan, Andi Muhammad Damayanti, Alfira Damayanti, Indah Fani Danil, M. Faisal Danu, M. Darmansyah Tjitradji Darmawan, Reza Darusman Darusman Dedi Sastradika Dedi Setiawan Defrianti, Denny Deni Suswanto Desreza, Nanda Devilito Prasetyo Tatipang DEWI SARTIKA Dewi, Erni Sartika Dewi, Farida Ratna Dg. Napu, Abdul Wahid Dhirah, Ulfa Husna Dian Agustina Dian Friantoro Dian Sisinggih Diana Diana Diana Lestari, Diana Dicky Nofriansyah Dikrurahman, Diky Dima, Darsilan Durrotunnafisah, Didah DWI ANDREAS SANTOSA Dwi Budi Santoso Dwi Cahya, Muhammad Dwi Nastiti Iswarawanti Dwi Putro Tejo Baskoro DWI YULIANTI Dyah Mutiarin, Dyah Dyah Tjahyandari Suryaningtyas Dzulhadi, Muhammad Dzaky Eduawar, Rudi Efendi, Raimon Eka Putra Eko Zulfikar Eli Susanti Elianora - Eliatun Eliatun Emilda.S, Emilda S Endang Hilmi ENDANG SUHENDANG Endang, Syahriani Engliana, Engliana Entin Jumantini Epa Paujiah, Epa Eri Puspita, Rosana Erithrina, Erithrina Erlina Rahmayuni, Erlina Erni Junaida Erwandi Erwandi Erwinsyah Erwinsyah Evrizal AM. Zuhud fadilah, syindy nur Fadillah Fadillah Fadillah, Abil Fadjri, T Khairul Fadjri, T. Khairul Fahmi Hafid Fahmi, Anggito Hairul Fairia, Suci Faisal Abdullah Faisal Danu Tuheteru FAJAR NUGROHO Fajarindo, Fadil Fajrin, Meidina Fajrin, Naufal Fanni, Yo Faradilla Safitri, Faradilla faradina, Syarifah Farhani Kampay, Siti Widriya Farid Mulana Farida Farida Farika, Yenna Faruq, Abdul Hafih Abyan Fathi, Faiz Aslahul Fathor Rosi, Fathor Fatimah Azzahra Fatimah Zuhrah, Fatimah Fatkhurohman, Irfan Fatmasari , Elly Fatmasari, Eli Fatmasari, Elly Fatmawati, Nurul Fatoni Fatoni Fatoni Fatoni, Fatoni Fattah, Muh. Firmansyah Fausany, Fitri Fauzan, Muhammad Miftah Fauzi Fauzi Fazri Amir Feber*, Wempi Feber, Wempi Febriansyah, Rinaldi Febrianti, Dind Ayu Febrianti, Iin Febriyanto Febriyanto Fernando, Zico Junius Ferry Marlianto Fiddah, Suril Fikri, Andi Haikal Firdaus Arifin, Firdaus Firdaus, Firly Febrina Firdiansyah, Akhmad Fithri, Diana Layli Fitri, Sahdania Fitriani Abdal Fitriani Fitriani Fitriani, Nur Isma Fitriani, Nurul Fitriasari, Andikawati Fitriasari, Andikawati Fitriasari Fitriati Fitriyani Bakri Frimasanda, Muhammad Dzaki Fauzan Fuentes, Anne Shangrila Furqan, Hafizul Futri, Futri Gamar, Mahfud M. Geminastiti Sakkir Ginanjar, Yudi Ginting, Rosalina Br. Gobel, E'ep Fadil Abdilah Grandiosa , Roffi Gumelar, Muhammad Gugum Gunawan Ali, Gunawan Gunawan Wibisono Gunggung Senoaji Habibah, Fitria Nur Habibi, Zul Habiburrahman Habiburrahman, Habiburrahman Haedir, Haedir Hafidzah, Putri Haifa Mustika Nitisuari Haikal, Riyan Hajjul Kamil Halim, Abd Halim, Andri Haliza, Alfa hamama, Faten Hamdan, Muhamad Ari Hanafi, Muhammad David Handaka, Asep Agus Handayani, Mustika Haq, Moh. Dliyaul Harifuddin Harifuddin, Harifuddin Haris, Andi Muhammad Arif Haris, Oheo K. Hariyati, Hikmah Harry Gunawan HARTINI, INDRA Hartiningsih, Sepia Haryanto Atmowardoyo, Haryanto Haryono Haryono Hasan Hasan Hasanah, Titi Hasanuddin Yusuf Adan Hasbi Asyhari Hasniati, Hasniati Hasrawati, Hasrawati Hasriani Hasriani, Hasriani Hasyin, Erli Hayadin Hayadin, Hayadin Hayani Hayani Hayat, Nahrul Hayati, Ummi HB, Indra Helfianti, Sutri Helmi Helmi Helmi, T.Ahmad Hendra, Teguh Hendrowati, Heny Heni Rita Susila Herdiana, Dian Herdiansyah, Ari Ganjar Heri Cahyono Herlina Herlina Herman, Welly Herni Hafsah Herri Mahyar Heru Bagus Pulunggono Heru Suprapto Hesti, Rifka Kumala Hidayat, Muhammad Fajrin Hidayat, Syukran Hijriah, Hijriah Hikhmah, Nadiatul Hikma Hikma, Hikma Hisbullah Hisbullah Hulu, Beni Putra Alva Ivano Huriatul, Huriatul Husna Husna Husni Mubarrak Husni, Rahul Husni, Talita Afifah Hutagalung, Dedi Januar Huzain, Muh. I Made Suyasa, I Made Ians Aprilo Ibnu Bangkit Bioshina Suryadi Ibnu Dwi Buwono Ibrahim, Husaini Ibrahim, Muh. Akmal Idham, Noor Cholis Idris, Syarif Ihsan, Ahmad Iis Rostini Ikhsan Ikhsan Ilhaamie Abdul Ghani Azmi, Ilhaamie Abdul Ghani Ilham Ilham Ilmiawan Ilmiawan, Ilmiawan Ilyas Ilyas Imas Purnamasari Imran, Dian Indrayani Indah Putriana, Pelangi Cahya Indah Sari Indo Santalia Indramawan, Indramawan Indrawan, Yudi Indrianti, Eti Indriyani, Lia Ine Maulina Insan Kamil Mansyur Intan Juwita, Intan Irawati Irawati Irdika Mansur Irma Ayuwanti Irsyad Sudirman Irsyad Sudirman, Irsyad Irvan Muliyadi Irwan Irwan Isak Rapinadi Merang Ishak Bachtiar Iskandar, Ghazian Avryllio Islamudin, Islamudin Ismail Ahmad, La Ode Ismail Ismail Ismail, Khairul Amri Ismanidar, Nur Ismartin, Ismartin Ismawati Ismawati Isna Humaera, Isna Isni Nurruhwati Isramayana, Isramayana Iwang Gumilar Izzaty, Irza Jabbar, Fitriani Jaenudin Jamaluddin Jamaluddin Jamaludin . Jamaludin, Jujun Jannah, Putri Raudatul Janwar, Muhammad Jasad, Usman Jasafat Jasmine, Asyifa Nadia Jaswadi JASWADI, Jaswadi Jatnika, Muhammad Dzulfaqori Jaya, Meldo Andi Jayadi, Ajib Jayadisastra, Yoenita Jayanti, Sulvina Jeihn Novita Jimmy Nasroen johansyah johansyah Jonas Solissa JUBAEDAH JUBAEDAH, JUBAEDAH Jubir, Jubir Juchairawati Juchairawati Judijanto, Loso Jufrianto, M. Juhanis Juhanis Juhanis, Juhanis Juhari Juhari, Juhari Juliansyah Roy Jumantini, Entin Junaidi Junaidi JUNIANTO JUNIANTO Juniarni, Cittra Juraid Abdul Latief K, Abd. Halim Kadir, Indri Indarti Kamil, Erfan M Kamila, Aiman Kamilasari, Diva Karmawan, Slamet Kartika Kartika Kartini Maharani Abdul Kasisariah, Tri Rusilawati Khaerati, Andi Miftahul Khairi, Muhammad Rafiq Khairul Anwar Khairunnisa, Esa Khairunnisa, Faza Syifa Khalid, Rasyikah Md Khamida, Khamida Kharima, Zhafira Putri Khayrurraja, Ayja Khoiriyah, Binti Khoryfatul Munawaroh Khuluq, Rif’atul Chusnul Kiki Haetami Kissinger Kissinger kodirin, kodirin Komang, Gusti Krismonanda, Febrian Kristian Selleng Kurniati Kurniati Kusumoputra, Rahmadi La Ode Ismail Ahmad, La Ode Ismail La Ode Kasno Arif, La Ode Kasno La Sunra Langoday, Nurahmi Nahdyah Larawi, Nurul Ashiqin Binti Latief, Syekh Adiwijaya Latifah K Lestari, Yoremia Liana, Agustina Lidayani, Wilda Liesmaniar, Cut Limin, Atfritedy Lisma Evareny, Mohammad Hakimi, Retna Siwi Padmawati Lismawati, Lismawati Listianti, Eni Listiyani Siti Romlah Littu, Daniel Llii, Walim Lubis Lubis, Lubis Lubis, Mustopa Husein Lufika*, Raihan Dara Lukman Nadjamuddin Lukman Yunus, Lukman Luthman, Awang Yacoub Luviantika, Irsa M Candra Nugraha Deni M Rusdi M, M. Dahlan M. Dzulfaldi S. M. Iqbal M. Said Zainuddin M. Sali, Jakariah M. Yamani M. Yogi Riyantama Isjoni M. Yusuf Machasin Machasin Maemunah Maemunah Mahasir, Mahasir Mahdalena Mahdalena Mahdaliana, Mahdaliana Mahmud, Natsir Mahyuddin Barni, Mahyuddin Mahyuddin Mahyuddin Maisyarah Rahmi Hasan Majuar, Edi Makbulloh, Deden Makiah, Zohratul Malarangan, Hilal Mallawangeng, Thamrin Mamlukah, Mamlukah Mank, Minhajul Abidin Manullang, Evi Yanti Mappaita, Suci Pole Mappaompo, M Adam Mappaompo, M. Adam Mappompo, M. Adam Mardan, J Ardan Mardiyah, Suci Mariadi Mariadi, Mariadi Markus, Markus Marniati Marniati, Marniati Marnis Marnis Marsel, Denny Ibafianda Marsono, Agung Triyanto Joko Martina, Desy Marzius Insani, Marzius Masbara, Abdi Masruri Masruri Masruroh, Yulfah Massa, Nurvitrawati Masthura, Syarifah Mastura, Mastura Masuwd, Mowafg Maswain, Gufron Maswar Maswar Mat Akhir, Noor Shakirah Materan Materan Mathar, M. Quraisy Mathar, Quraisy Matriadi, Faisal Maulana Irfan, Maulana Maulana, Rio Maulidar Maulidar, Maulidar Maulidiawati, Chyntia Mauliza, Mauliza Mauliza, Yundi Maurezi, Muhammad Chessa Marfillo Ma’arif, Muhammad Anas Medi, Gery Mega Fatimah Rosana Meibrianti, Yefuneli Mekarwati, Mekarwati Meyllianawaty, Fittrie Mia Miranti Rustama Miftahul Jannah Mimien Henie Irawati Mirza Fahmi Misnah Misnah Misriani, Misriani Miswar, Khairul Moebaraq, T Ridzky MOEKTIWIBOWO, HARI Moh Sabran Sabran Moh. Imron Rosidi Moh. Wahyu Aminullah Mohamad, Andi Riswan Muchsin Muchsin Muh. Afif Fadhil Muh. Hasbi Muh. Quraisy Mathar Muhalim, Muhalim Muhamad Fatah Wiyatna Muhammad Ardiansyah Muhammad Arifin Muhammad Aswar Limi Muhammad Basri Muhammad Bin Abubakar Muhammad Fachmi Muhammad Ilham Muhammad Iqbal Muhammad Iqbal S Muhammad Kamal Muhammad Nugraha Muhammad Nur Muhammad Nurudin, Muhammad Muhammad Qadaruddin Muhammad Ramli Muhammad Reza Muhammad Rifai Muhammad Sadat Hamzah Muhammad Saleh Muhammad Shiddiq Abdillah Muhammad Sidiq Muhammad Yaumi, Muhammad Muhammad Zaki Muhammad Zulfri Muhlis Muhlis Mulyadi, Irvan Mulyadi, Mus Mulyadi, Said Mumtaz, Yasmin Mumuh Muhammad Munadiati, Munadiati Munawarah Munawarah, Munawarah Munawir Munawir Muning, Sri Mursyidah Mursyidah Musadar Mappasomba Muslehudin, Muslehudin Muslem Muslem, Muslem Muslimin Muslimin Muslimin, Selamat Musrawati Mustakim Mustakim Mustaqimah Mustaqimah Mustikawati Mustikawati Mustofa Mustofa Mutia, Rahmi Mutiara S. Simanjuntak Muttazimah, Muttazimah Muzfah, Wardah N*, Jimmy N. Nazaruddin Nababan, Siti Aminah Nadila, Dian Luthvita Nafila, Maisya Naitboho, Yanti Rosalina Najamuddin Najamuddin, Najamuddin Najib, Maulana Asyrofi Nandani, Dhea Nasroen, Jimmy Nasrudin Nasrul Nasrul Nasution, Regita Azzahra Nathalli, Nathalli Neneng Laela Nurida Neni Nuraeni, Neni Nicky Nur, Muhammad Nihta Vera Frelly Liando Nikki Tri Sakung, Nikki Tri Nikoyan, Anas Nindy N. Ganap Ningsih, Sulistio Nissa, Fachrun Nongtji, Minarni Noni, Nurdin Nora, Hestya Fitri Novarika, Wirda Novfirman Novi Satria Pradja Novi Sukma Drastiawati Novira, Nuraeni Novita, Anisah Nu'man, Agus Nugraha, Zidan Fachriza Adya Nur Alam Nur Anisa Nur Arifin, Nur Nur Azizah, Farah Nabila Nur Fauzy, Fahmy Nur Hafni Nur Indah Atifah Anwar Nur Syamsi Nur, Rifai Nur, Riola Haya Nuraedah Nurafifa, Nurafifa Nurafifah, Diah Nuravianti, Tika Nurazzahra, Nurazzahra Nurdan, Nurdan Nurfajariah, Ika Nurhasanah Nurhasanah Nurhayati Mardin Nurkholifah, Adinda Nurkidam, A. Nurlaila Nurlaila Nurmansyah, Abdul Ahmad Hafidh Nurmi Nonci Nurmiwati, Nurmiwati Nursa’adah, Nursa’adah Nurshamsul, Mariyanto Nurul Aisy, Sarah Azizah Nurul Aisy1 Nurul Hidayati Nuzula, Fadhila Salma Octavia, Wirda Ningsih Oktaviyana, Cut P, Putra Adi P. Agustiananda, Putu Ayu Pahlawan, Trio Paratu, Inda Patak, Andi Anto Pelarias, Pelarias Permana, Deni Yusup Permani, Intan Phitaloka, Tri Indah Pipih, Pipih Pitojo Tri Juwono Pixyoriza, Pixyoriza Prananda, Muhammad Rizky Prastika, Bagas Saras Budi Prastya, Arya Dyan Pratama, Angga Rusrian Pratama, Urip Pratiwi, Asti Inka Pratiwi, Endang Pratiwi, Rani Tania Pratiwy, Fittrie Meyllianawaty Prayetno, Bambang Eko Prayogi, Muhammad Raya Premiwati, Elsi Prilovia, Henawati Primadella, Primadella Priorwirjanto, Gatot Hari Priyawan, Pepen Puji Hapsari, Elsa Puji Sri Rahayu, Puji Sri Pulungan, Yuni Hartinah Purba, Sulastri Purnama, Hamdan Purnomo, Budi Supriatono Purnomo, Nopi Purwanti, Nunik Putra, Anjas Baik Putra, Muhammad Juliansyah Putri, Berliana Putri, Delinda Auralia Putri, Enda Silvia Putri, Rahma Windy Sah Putu Arimbawa, Putu Quran, Farhatunnida Hamalatul Rachma Putri Kasimbara Rachmawati Rachmawati Rafiqa Rafiqa Raflyno, Ali Rahayu, Maulita Rahayu, Siska Rahayuningsih, Endang Mutiawati Rahendra Maya, Rahendra Rahmah Dewi Yustika, Rahmah Dewi Rahman, Fawait Syaiful RAHMAN, H. ABDUL Rahman, Nazaruddin Abdul Rahman, Sulviani Rahmat Arsyad Rahmat Ilyas, Rahmat Rahmat Ramadhani, Rahmat Rahmawati, Fatimah Rahmawati, Upa Rahmawati, Vina Rahmayani Rahmayani Rahmi, Nita Rahmi, Silatul Rahyuni Rahyuni Raida Asfihana Rakhmawati, Nur Endah Ramadhan, Febrian Ramadhan, M. Agel Al Haffizh Ramadi Ramadi, Ramadi Ramandika, Bagus Ramli Ramli Ramzi Murziqin Raswadi, Mohammad Dika Rasyid, Suparta Rasyidi, Emil Salim Ratih Agustin Wulandari Ratika Isti, Adelina Ratna Kasni Yuniendel Ratno, Ade Ratu Safitri Rempe’, Lucky Reski, Pilu Reskyani, Reskyani Reynaldi, Reynaldi Riandi Marisa Riduan, Suwardy Ridwan, Ali Ridwan, Andi Ridwan, Andi Khalil Ridwan, Irma Ningsih Ridwan, Muh Rijal, Rijal Rika Yusnaini Rina Alfina Rina Lestari Riska Amalia Putri Riski, Syafnur Muhammad Rismaini, Baiq Rismanto, Muhammad Rita Rostika Rita Syntia Rita Wati, Rita Riyadi, Reihan Slamet Riyan Mulfianda Riza, Saiful Rizka Ardiansyah Rizka, Adi Rizki, Sari Roffi Grandiosa Roffi Grandiosa Herman Rofiatin, Umi ROHANA ROHANA Rohman, Rizky Taufiq Rokhman, Mauhibur Romadhon, Muhammad Fauzi Roni Setiawan Rore, Idrus rosada rosada, rosada Rosdiana Rosdiana Rosefa, Yunia Dila Rosi Novita, Rosi Rosidah Rosidah Rosmawati Rosmawati Rosmianti, Rosmianti Rossi Suparman Rouful Hakim, Muhamad Rozi, Fathor Rudi Putranto Rusdy Dwi Fuadzin Rusky Intan Pratama Rustam -, Rustam Rustono - S Siswanto S, Syahhruddin Sabil, Novia Ibni Sabiq, Muhammad Sadiyah, Ana Arifatus Safaa, Muh Syukron Hidayat Safi'i, Muhammad Iqbal Safitri, Nuri Safrida Safrida Safuridar Safwan, Laila Sahputri, Juwita Sahril Nur Said Amirulkamar Saifuddin Saifuddin Saiful Bahri Saiful Bahri Salahuddin Salahuddin Saleh, Pran Moch Saleh, Pran Moch. Sali, Jakaria M. Salman Salman Salsabila Sumpeno, Harum Puspita Samsuddin Samsuddin Sandra Eka Febrina Sani, Almadora Anwar Santi Widyawati Santoso, Muhammad Rochmat Muchson Sapara, Fadli Fajar Saputri, Alfiah Santi Saragih, Muhammad Davy Anggara Sari, Hijrayanti Sari, Rahma Pramudya Nawang Sari, Ririn Juspramita Sari, Wiwin Rita Sariman, Syahrul Sarlin, Sarlin Sarwo, Sri Sasrawangi, Andi Sastra, Hasan Yudie Satar, Yuli Prapancha SATISPI, EVI Satrijo, Budi Savitri, Nurul Sayid Machdar Sa’diyah, Maemunah Selfiati, Dwie Rahmatus Sentia, Prima Denny Seprianto, Dicky Septaria, Ema Septiani, Jenny Artha Septiano Anggun Pratama Setia Ningrum, Laras Widi Setianingrat, Erwin Setiawan Assegaf Setiawan, Shabrina Setyanto, Rinto Budhi Setyawati, Eny Shafariana Shafariana Shamsul, Mariyanto Nur Shigeru Shimamoto, Shigeru Shobihah, Hasna Nabila Shojikana, Muhamad Seikei Sholiha, Emilia Sholihah, Fithriyatus Siahaan, Muhammad Donni Lesmana Sidiq, Muhamad Nur Sihombing, Hebron Silfia, Dwi Azziatus Silitonga, Doni Tri Saputra Silvi Listia Dewi Simatupang, Frido Saritua Sinaga, Lestari Sini, Era Sinuraya, Khairul Abdi Siswahyudianto Siswantoyo Siswoyo Siswoyo Siti Divinubun Siti Helmyati SITI KHOLIFAH Siti Nor Asiah Siti Patimah Siti Roudhotul Jannah, Siti Roudhotul Siti Sa’diah, Diah Siti Sopiah, Siti Siti Suwadah Rimang, Siti Suwadah Siti Wardah, Siti Sitti Musyahidah Sjafruddin Sjafruddin Sodikin, Unang Sofia, Rizka SofuoÄŸlu, Hadi Sofuoğlu, Hadi Sokid, Sokid Sopian, Rahman Sri Handajani Sri Mulyati Sri Mulyati Sri Rejeki Sri Wahyuni Amin Sri Wilarso Budi Sri Yulianti Ardiningtyas Sri Yuniarti, Vinna Sriwahyuni, Dian Eka Mayasari Srydewi Awaliani Syaputri St Wijdana Ram Stein Sihombing, Bryan Stephani Yane, Stephani Subandi Subandi Suci Ramadhani, Suci Sudarsono Sudirman Sudirman Sudirman, Akbar Sugini Sugini Suhaimi Suhaimi Suheri Suhriati, Suhriati Sukaesih, Cici Sukardi Weda, Sukardi sukri Sukri, sukri Sulha, Khalila Sulistianingsih Sulistianingsih Sulvinajayanti Sulvinajayanti, Sulvinajayanti Sumiati Sumiati Sundari, Dian Hadiyani Sunendi, Sunendi sunhaji sunhaji Sunra, La Suparmadi, Suparmadi Suparwoko Supratman Supratman, Supratman Suprianto, Dedi Supriatna Supriatna Suratman Trias Ramli Suriana Suriana Suriati, Suriati Suryadi Suryadi Suryadi, Ibnu Bangkit Suryana, Didi Suryani Syahrir Suryani, Santi Suryo, Muhammad Ramadhani Susanti Susanti Susi Elvina Sari Susilawati, Cucu Sutisna, Muhamad Suwardi Suwardi Suwardy, Dadang Chaidir Suwina, Nuralifdah Suwondo, Iie Swastika Putri, Valerinna Yogibuana Swastini, Swastini Syah, Yuhasnibar Syahbilal, Hanita Fitriyani Syahputra, Waldi Syahriani, Eka Syahrizal Syahrizal Syahrullah, M. Syaiful Anwar Syaini Syaini, Syaini Syam, Adeliah Nurmuthmainnah Syam, Irna Mutmainnah SYAMSU ALAM Syamsuddin, Darussalam Syamsul Arifin Syamsul Rijal Syarifuddin Baco Syarifuddin Dollah Syarwan, Syarwan Syifa Fauziah Syukriah Syukriah, Syukriah Taku, Deviana Tamrin, Edi Tandiallo, Devianti Tandio, Tjondroargo Tania, Tania Tarigan, Jonatan Taroma, Steffi Monic Tarsid, Idul Taufik Hidayat Taufikur Rohman TAUFIQUROKHMAN, TAUFIQUROKHMAN Tauhida, Sarah Taupik Hidayat, Taupik Tawakal, Tawakal Tawakkal Baharuddin, Tawakkal Tharida, Maimun Tianah, Itaanis Tihawa, Nyak Timbang, Sahrul Sidiq Tirani, Nia Tiraswati, Dina Martha Tisnawati, Nina Titik Haryati Titin Herawati Tri Anjar, Tri Tri Wahyono, Setiawan Budi Triputri HS, Dian Rezky Trisnawati, Alinda Dewi Tsanifiandi, Fauzi Tuni, Muhd. Siraz Ujang Subhan Ula, Annisaul Ulansari, Rani Ulfah Umurohmi Umamah, Nur Umami, Ariza Umar Sulaiman Umi Fathanah Ummi Rosyidah, Ummi urnika khusna Usman, Arifuddin Usmany, Nuri Wahda Salsabila Uswatun Hasanah Utama, Rafi Sifullah Satria Utami Dewi Utami, Ogi Meita Veithzal Rivai Zainal Vianka, Tania Putri Vivit Fitriyanti W.TEDJA BHIRAWA Wahab Wahab Wahdaniyah, Gusti Wahid, Latiful Wahidah, Nina Ikhwati Wahyu Dwi Kurniawan Wahyuddin Wahyuddin Walim Lili Wardani, Rizka Maulina Warsidi Wartono Wartono Wastuti, Wastuti Wati, Linda Rahma Wati, Sulis Tia Wati, Titi Kurniati Wely Hadi Gunawan Wempi Feber Wicaksana, Nanda Tryas Widiantoro, Bevan Pramudito Widodo, Syamsul Bahri Widya Widya, Widya Wiirawan Arief, Mochamad Candra Wijayanti, Tuti Wiratno, Daviq Wisdafiesta Hinuq, Rafaela Wiwit Agus Triyanto Wiyatna, Muhammad Fatah Yani, Lisa Yani, M YANTI, HERA Yasdin, Yasdin Yasin, Moh Fatah Yasir Maulana, Yasir Yasmin, Vyrda Triyulvina Yayat Dhahiyat Yeyen Suryani Yogi Isro Mukti, Yogi Isro Yolanisa, Iskarimah Yoseva, Trifena Yoshida, Eka Yudistira, Gery Yulandari, Nucke Yuli Andriani Yuli Asmi Rahman Yulia Rianawati Yulianti Barung Yulianti, Anna Yuliza, Rahma Yullyzar Yullyzar Yunasril, Ilma Yundari, Yundari Yuni Anggraeni Yuniar Mulyani Yunus Yunus Yurisna, Yurisna Yuslan Basir, Yuslan Yusniyanti, Erna Yusro, M. Awaluddin Yustiawati, Tia Yusuf Alam Romadhon Yusuf Anshori Yusuf Qardlawi, Muhammad Yuziani, Yuziani Zacky, Zulfan Zahara, Cut Zahidah Zahidah Zahrah, Alfiatun Zainudddin, M. Said Zainuddin, M Said Zainuddin, Zainuddin Zelman, Zelman Zidni, Irfan Zikri, Awwaluz Zuber Angkasa Zubir, Zubir Zulfah Zulfah Zulhilmi, Zulhilmi Zuliyanto, Muhammad Zulkiana, Kiki Zuzy Anna