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Journal : e_Jurnal Ilmiah Riset Akuntansi

PENGARUH LABA AKUNTANSI, KOMPONEN ARUS KAS, PRICE EARNINGS RATIO, DAN DIVIDEND YIELD TERHADAP RETURN SAHAM Mastu’ah Mastu’ah; Maslichah Maslichah; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 05 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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ABSTRACTThis study aims to analyze the effect of accounting earnings, cash flow components, price earnings ratio, and dividend yield on stock returns during the period 2015-2017. The variables examined in this study were accounting earnings, cash flow components, price earnings ratio and dividend yield as independent variables, stock returns as the dependent variable. The research method used is descriptive statistical method. By testing verification using multiple regression. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange during the period 2015-2017. The data used is secondary data, namely the annual report of the company that was sampled in the study. The research sample was 31 manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017 which were taken using the Purposive Sampling method. The results of this study indicate that operating cash flows, funding cash flows, price earnings ratios and dividend yields positively influence stock returns, but accounting earnings and investment cash flows do not have a positive effect on stock returns.KEYWORDS: Accounting Profit, Operating Cash Flow, Investment Cash Flow, Funding Cash Flow, Price Earnings Ratio, Dividend Yield, Stock Return.
ANALISIS KINERJA KEUANGAN PERUSAHAAN DITINJAU DARI LIKUIDITAS, SOLVABILITAS, DAN RENTABILITAS (Studi Pada Perusahaan Food and Beverage di Bursa Efek Indonesia) Hanifur Rachman; Moh. Amin; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 07 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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ABSTRACT            This study aims to determine the analysis of the company's financial performance in terms of liquidity, solvency, and profitability in Food and Beverage companies listed on the Indonesia Stock Exchange in 2015-2018 which amounted to 6 Food and Beverage companies that were taken using Purposive Sampling techniques, namely sample selection some criteria. The data collection method used is a method of documentation from the collection and recording of secondary data in the form of financial reports on Food and Beverage companies listed on the Indonesia Stock Exchange. The data analysis technique used in this study is to collect financial report data of Food and Beverage companies from 2015-2018, calculate and analyze using financial ratios, compare the results of analysis, and draw conclusions from the results of the analysis. The results show that the company's financial performance is seen from the liquidity ratio for four years which has the best financial performance value, namely PT Mayora Indah Tbk and the lowest is PT Nippon Indosari Corpindo Tbk. The company's financial performance seen from the solvency ratio for four years which has the best financial performance value is PT Mayora Indah Tbk and the lowest is PT Nippon Indosari Corpindo Tbk. The company's financial performance is seen from a four-year solvency ratio that has the best financial performance value is PT Mayora Indah Tbk and the lowest is PT Nippon Indosari Corpindo Tbk.Keywords : Liquidity Ratio, Solvability  Ratio,  Rentability  Ratio,  Company  Performance.ABSTRAKPenelitian  ini  bertujuan  untuk  mengetahui  analisis kinerja keuangan perusahaan ditinjau dari likuiditas, solvabilitas, dan rentabilitas pada perusahaan Food and Beverage yang terdaftar di Bursa Efek Indonesia Tahun 2015-2018 yang berjumlah 6 perusahaan Food and Beverage yang diambil dengan menggunakan teknik Purposive Sampling yaitu pemilihan sampel berdasarkan kriteria tertentu. Metode pengumpulan data yang digunakan adalah metode dokumentasi dari pengumpulan dan pencatatan data sekunder berupa laporan keuangan pada perusahaan Food and Beverage yang terdaftar pada Bursa Efek Indonesia. Teknik analisis data yang digunakan dalam penelitian ini adalah mengumpulkan data laporan finansial perusahaan Food and Beverage selama tahun 2015-2018, menghitung dan menganalisis menggunakan rasio keuangan, membandingkan hasil analisa, dan menarik kesimpulan dari hasil analisis. Hasil penelitian menunjukkan kinerja keuangan perusahaan dilihat dari rasio likuiditas selama empat tahun yang mempunyai nilai kinerja keuangan terbaik adalah PT Mayora Indah Tbk dan yang terendah adalah PT Nippon Indosari Corpindo Tbk. Kinerja keuangan perusahaan dilihat dari rasio solvabilitas selama empat tahun yang mempunyai nilai kinerja keuangan terbaik adalah PT Mayora Indah Tbk dan yang terendah adalah PT Nippon Indosari Corpindo Tbk.Kinerja keuangan perusahaan dilihat dari rasio solvabilitas selama empat tahun yang mempunyai nilai kinerja keuangan terbaik adalah PT Mayora Indah Tbk dan yang terendah adalah PT Nippon Indosari Corpindo Tbk.Kata Kunci : Rasio Likuiditas,  Rasio Solvabilitas, Rasio Rentabilitas, Kinerja Perusahaan.
ANALISIS OVERREACTION PADA SAHAM PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2015-2017 Eko Krida Zafran Zakir R.; Afifudin Afifudin; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 07 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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ABSTRACTThis research aims to investigate the overreaction occurrence in Average Cumulative Abnormal Return (ACAR) of the winner and loser of the superinvestor portofolios and the ACAR difference in both portfolios. This research is a correlational study with a quantitative approach. Secondary data were the stock data of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2015-2017. The sampling technique was Purposive sampling and obtained a total sample of 126 companies. Data were analyzed statistically by using One Sample t-Test. The result demonstrates the significance value (p-value) of the ACAR overreaction data of winner portofolio, loser, and the difference in ACAR values of 0.024, 0.026, and 0.018 (<α 0.05), respectively. The cumulative value of abnormal returns reached an average of 1,195245. Based on the findings, it can be stated that there was no overreaction in the ACAR winner portfolio, and the winner's shares still produce a positive return. On the other hand, even though there was no overreaction ACAR of the loser portfolio, losers shares still produce a negative return (loss). In addition, overreaction was not found in the ACAR difference between winner and loser portfolios. Therefore, it is concluded that the loser portfolio performance did not outperform the winner portfolio performance during the study period. Market overreaction anomalies do not occur on the Indonesia Stock Exchange in the period 2015-2017, and indicate that the stock market on the IDX has been efficient yet in weak form.Keywords: Overreaction, Stock, Manufacturing companies, BEI.
PENGARUH EVA, EARNINGS, ARUS KAS OPERASI, DAN RESIDUAL INCOME TERHADAP RETURN SAHAM PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI 2014-2016 Filiana Filiana; Nur Diana; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 01 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe purpose of this study is to examine the effect of economic added value,earnings before extraordinary items, cash flow from operations and residualincome to stock returns. The population in this study is a manufacturing companylisted on the Indonesia Stock Exchange period 2014-2016. Sampling technique inthis research using purposive sampling method and obtained 23 manufacturingcompanies listed in Indonesia Stock Exchange period 2014-2016. Source of datafrom this research comes from Indonesia Stock Exchange (IDX), www.idx.co.id.The method of analysis used in this study is the classical assumption test,hypothesis test and multiple linear regression test.The results of this study indicate that: (1) Based on the simultaneous testor F test. Then the economic value added variable, the earning beforeextraordinary item, the cash flow from the operation and residual incomesignificantly influence the stock return. (2) Economic value added variable,earnings before extraordinary item, cash flow from operation and residual incometogether influencing 41% to return received by shareholder of manufacturingcompany listed on BEI and 59% explained by other variable which is not includedin this research model. (3) Partially residual income variable has a significantnegative effect on stock return. While economic value added variable, earningsbefore extraordinary item, cash flow from operation have a significant positiveeffect to stock return.Keywords: economic value added, earnings before extraordinary item, operatingcash flow, residual income and stock return
PENGARUH KINERJA INDIVIDU, KECANGGIHAN TEKNOLOGI, DAN KEMAMPUAN PENGGUNA TERHADAP KUALITAS SISTEM INFORMASI AKUNTANSI (STUDI KASUS PADA KANTOR PUSAT PT. POS INDONESIA KABUPATEN PATI) Pricillia Pratma Antika; Junaidi Junaidi; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 07 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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ABSTRACT                This research was conducted with the aim of analyzing the audit quality of the ERC. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in the period 2015 - 2017. The samples in this study were 50 manufacturing companies produced during the period 2015-2017 on the Indonesia Stock Exchange. This study uses Audit Quality as an independent variable and Income Response Coefficient (ERC) as the dependent variable. The method of analysis uses Simple Linear Regression Analysis. Based on the analysis results obtained that audit quality has a significant effect on Earning Response Coefficient. (ERC) in Manufacturing companies in the period 2015 - 2017. Thus increasing the ERC value will improve Audit Quality. This research is expected to be a reference or consideration for company management in decision making and for investors to invest in a companyKeywords: Audit Quality, ERC and Manufacturing Companies
ANALISIS PENGARUH KARAKTERISTIK PERUSAHAAN (UKURAN PERUSAHAAN, RASIO PROFITABILITAS, RASIO LEVERAGE DAN NET PROFIT MARGIN) TERHADAP TINDAKAN PERATAAN LABA PADA PERUSAHAAN YANG TERDAFTAR DI BEI Yunita Rambu Tagu Hana; Abdul Wahid Mahsuni; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 6, No 06 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
Publisher : Universitas Islam Malang

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Abstract

ABSTRAKTujuan penelitian ini adalah untuk mengetahui apakah Karakteristik Perusahaan yaituukuran perusahaan, rasio profitabilitas, rasio leverage dan net profit margin berpengaruhterhadap perataan laba yang dilakukan oleh perusahaan manufaktur. Populasi dalampenelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI)untuk periode 2013 sampai 2015, berjumlah 132 perusahaan. Dalam pemilihan sampel,penelitian ini menggunakan metode purposive sampling, di mana diperoleh sebanyak 14perusahaan yang akan dijadikan sebagai sampel. Laporan keuangan perusahaan telahdipublikasikan sehingga data yang diperlukan tersedia dan dapat dipenuhi. Pengujiandata dalam penelitian ini menggunakan metode analisis regresi berganda.Berdasarkan hasil pengujian diketahui bahwa secara simultan, ukuran perusahaan,rasio profitabilitas, rasio leverage, dan net profit margin berpengaruh signifikan terhadapperataan laba. Namun secara parsial, ukuran perusahaan, rasio profitabilitas, dan rasioleverage tidak berpengaruh signifikan terhadap perataan laba sedangkan net profit marginberpengaruh signifikan terhadap perataan laba pada perusahaan manufaktur yang terdaftardi Bursa Efek Indonesia untuk periode 2013 sampai 2015.Kata kunci : Ukuran Perusahaan, Rasio Profitabilitas, Rasio Leverage, Dan Net Profit Margin
ANALISIS NORMATIF UNDANG-UNDANG NO. 1 TAHUN 2013 TENTANG LEMBAGA KEUANGAN MIKRO (LKM) ATAS STATUS BADAN HUKUM DAN PENGAWASAN BAITUL MAAL WAT TAMWIL (BMT) Nurulita Aryani; Noor Shodiq Askandar; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 12 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis research was conducted with the aim to find out how the status of legalentities and supervision of BMT before and after the existence of Law No. 1 of2013 concerning Microfinance Institutions (MFIs).The sample used in this study was BMT-Maslahah Sidogiri. The method usedis a qualitative descriptive analysis method, which analyzes the data that has beencollected by synchronizing with the regulations contained in Law Number 1 of2013 concerning Microfinance Institutions (MFIs), so that later it will be knownwhere the supervision is.Based on the results of the analysis it can be seen that before the Law No. 1of 2013, BMT-Maslahah Sidogiri is in the form of a cooperative and has the legalstatus of the Islamic Financial Services Cooperative and its supervision is subjectto the Minister of Cooperatives and SME Regulation No. 39 / Per / M.KUKM / XII/ 2007. While after the Act No. 1 of 2013, BMT-Maslahah Sidogiri still chooses toform a cooperative so that its supervision remains under the Minister ofCooperatives and SME Regulation No. 39 / Per / M.KUKM / XII / 2007.Keywords: Status of Legal Entity, Supervision, Act No.1 of 2013 concerningMicrofinance Institutions.
ANALISIS PERBANDINGAN RASIO KEUANGAN BANK KONVENSIONAL DAN BANK SYARIAH Malik Madani; Abdul Wahid Mahsuni; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 07 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis study aims to conduct the financial ratios of conventional banks and Islamic banks in the 2016-2018 period. The financial ratios used are Capital Adequacy (CAR), Return on Assets (ROA), Return on Equity (ROE), Beban Operasional terhadap Pendapatan Operasional (BOPO), Loan to Deposit Ratio (LDR), and Non Performing Loan (NPL).               The data used in this study are the financial statements of conventional banks and Islamic banks reported on the Indonesia Stock Exchange in the period 2014-2018. After passing through the purposive sample method, the eligible samples are 33 conventional banks and 3 Islamic banks.               The analysis technique used to see the comparison of financial ratios of conventional banks and Islamic banks is the Wilcoxon Signed Rank T-test method. The analysis conducted showed significant differences in Capital Adequacy (CAR),Return on Assets (ROA), Return on Equity (ROE), Beban Operasional terhadap Pendapatan Operasional (BOPO), Loan to Deposit Ratio (LDR), and Non Performing Loan (NPL). Keywords: Comparative Analysis of Conventional Financial Ratios of Banks and Islamic Banks, Wilcoxon Signed Rank T-test.
PENGARUH TINGKAT SUKU BUNGA DEPOSITO BANK KONVENSIONAL, BAGI HASIL, LIKUIDITAS DAN ROA TERHADAP DEPOSITO MUDHARABAH PADA BANK SYARIAH DI INDONESIA (STUDI PADA PERUSAHAAN PERBANKAN UMUM SYARIAH DI INDONESIA SELAMA PERIODE 2013 SAMPAI 2015) Iin Fatmala; Afifudin Afifudin; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 6, No 02 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
Publisher : Universitas Islam Malang

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Abstract

Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh secara simultandanparsial antara tingkat suku bunga, bagi hasil, likuiditas, dan Return On Asset terhadap deposito mudharabah pada bank syariah di Indonesia. Populasi yang digunakan dalam penelitian ini adalah seluruh perusahaan perbankan syariah yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2013-2015.Pemilihan sampel menggunakan purposive sampling.Berdasarkan kriteria, diperoleh 11 perusahaan perbankan syariah yang menjadi sampel dalam penelitian ini.Metode yang digunakan dalam penelitian ini menggunakan metode regresi linier berganda. Berdasarkan hasil analisis dapat dikemukakan beberapa kesimpulan sebagai berikut: 1) Secara simultan suku bunga bank konvensional, tingkat bagi hasil, likuiditas, dan Return On Asset berpengaruh signifikan terhadap deposito mudharabah. 2) Secara parsial suku bunga bank konvensional berpengaruh signifikan negative terhadap deposito mudharabah. 3) Secara parsial tingkat bagi hasil berpengaruh signifikan positif terhadap deposito mudharabah. 4) Secara parsial likuiditas berpengaruh signifikan positif terhadap deposito mudharabah. 5) Secara parsial Return On Asset berpengaruh signifikan positif terhadap deposito mudharabah.
PENGARUH PERJANJIAN UTANG BERBASIS AKUNTANSI (ACCOUNTING BASED COVENANT) PADA PERINGKAT OBLIGASI YANG DITERBITKAN OLEH PERUSAHAAN LQ45 YANG TERDAFTAR DI BEI Hiqmahtunnisah Hiqmahtunnisah; Nur Diana; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 04 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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AbstractThis study aims to determine the effect of accounting based covenant(leverage, profitability and firm growth) toward bond rating. The sample ofthis study are LQ45 companies listed in Indonesian Stock Exchange (IDX)during the period 2013-2016. The sampling technique used was purposivesampling, in order to get as many 17 companies.This study uses secondary data obtained from Indonesian StockExchange, technical analysis of the data used is the multiple linearregression analysis with the help of SPSS software.The result of the research show that the variable of leverage,profitability, and firm growth significant positive effect on bond rating.Keyword: accounting based covenant, leverage, profitability, firm growthand bond rating
Co-Authors A. Nurfajri Irwan AA Sudharmawan, AA Aan Wasan Abdul Adib Raimudin ABDUL GANI Abdul Gani Abdul Jihad Abdul Kadir Abdul Kadir. Ms abdur rohman ABDURRAHIM Abid Ramadhan Achmad Noerkhaerin Putra Achmad Nursalim Ade Kurnia Putri Adi Saputra Adisasmita, Sakti Adji Adriansyah Adriansyah Afandi, Yusuf Afdalena Afdalena Afdalul Aulad Afrinaldi Afrinaldi Agung Pradhana Putra Agus Humaidi Agustin Elya Farfara Ahmad Amdi Zamrud Kurnia Ahmad Azizi Ahmad Fadli Ahmad Syuhada Ahmad Zeky Sandra Ainun Mardiah Ajeng Pratiwi Al Baihaqi Anas Al Husain Albaihaqi Anas Alfridsyah Alfridsyah Allysa Rochmadina Tjahyaningrum Amalia Wahyuni Amelia Putri Amir Supriyanto Amri Amir Amrullah Amrullah Andi Maulidi Andi Wijaya Angga Mario Pernando Anik Malikah Anis Mashdurohatun Anis Nurul Hadi Anisa Fahrina Amalia Anisa Indriawati Anita Aisyah Anita Rahayu Ardianti Harun Arief Fuady Arief Rachmawan Ariefin Ariefin Arif Septiawan Arifmiboy, Arifmiboy Aris Susanto Ariska Ariska Arista Fauzi Kartika Sari Arman Husni ARUNG ARUS Asadi Asadi Asriani Ariani Asriani Asriani Aswin Syahputra Atminingsih Atminingsih Atminingsih Atminingsih Aulia Rahmah Puteri Avi Rizqi Rahayu Putri Bahri Joni BAHRUL ULUM Baidowi Baidowi Bambang Istijono, Bambang Bayu Arifin Bernadeta Ritawati Boihaqi Boihaqi Budihariyanto Budihariyanto Bunga Salsabila Candra Alamsyah Charles Charles Chicha Lestari Citra Ayu Putri Pertiwi Cut Faizah Cut Fauziah Daddy Budiman Dahnia Wahyu Novitasari Damanhuri Daud Damanhuri, Harfiandri Darmaida Sari Darul Ilmi Dea Febrianti Dedi Joko Hermawan Dedi Saputra Dedison Gasni Desi Desi Dessy Artina Deswalantri Deswalantri Devita Maisari Dewi Ariefahnoor Dewi Merdayanty Dewi Nur Khusniyah Dhita Nugrahing Ramadhani Dian Anjani Dicky Armanda Didi Susanto Diky Wahyu Saputra Dillah Suci Ananda Dimas Adik Ragil Putra Dina Mariska Dinda Ha Yahya Dini Sri Wahyuni Ditha Damayanti Dodi Haryono Dwi Fredian Hudarangga Dewa Dwi Mirani Dwi Roblia Agustika Dwiyani Sudaryanti Dyana Fitriyah Edy Mahfudz Edy Mahfuz Effendi, Ihsan Eka Saputri Nurmalasari Eka Sriwulan Sari Eko Krida Zafran Zakir R. Eko Pramono Eko Suryo Deni Saputro Ellya Susilowati Ellyn Agna Safitri Elsa Nur'aini Emi Febriani Emilda Firdaus Emizal Amri, Emizal Endang Fitriani Erika Habibah Ermanovida Ermanovida Erni Achmad Erni Achmad Ernia Taufiqoh Evi Deliana HZ Fadhilla Yusri Fadhliani Fadhliani Fahrul Rozi Faisal Damsi fajar baihaqy Fajar Maulana Nur Amin Fandi Ahmad Hasan Farhans Darenra Farid Saiful Mustakim Farida Rengifuryaan Fathun Ni'am Dwi Syahputra Fatma Sari fauzan Fauzan Fazrina Zahara febi febi Febrizul Azmi Ferina Firdayanti Ferly Ardhy Fhirman Sinaga Fildza Avisyah Filiana Filiana Firza Roehafi Fitri Andarin Fitri Ayu Lestari Fitri Mulyana Fitri Rizqy Amalia Fitria Masulili Fitriani Fitriani Flourenchia Charolline Latupapua Fona Fitry Burais Ganjar Samudro Ghifran Al Afghani Ghozali, - Imam Glien Excell Julio Marshanda Gurum Ahmad Pauzi Gusliana HB Guslinawati Guslinawati Gusti Meinar Girda Ariani hadi latif Hadi Wijaya Hadiwijaya Hadiwijaya Hafnidar A. Rani HAIDIR ALI DAENG LATANDE Halimah Tusyadiah Harahap Hamdani . Hanifur Rachman Hariri Hariri Haris Maulana Harminto Harminto Haryono Haryono Hasanah Hasanah Haudi Haudi Helmalia Helmalia Henderi . Herlan Martono Heru Meidiva Hery Widijanto Hiqmahtunnisah Hiqmahtunnisah Husna Sari Siregar Husnul Hasanah Ibnu Yasier Ida Oktariani Br Surbakti Iin Fatmala Ilham Muhammad Aurum Mulyono Ilisa Fajriyati Ilma Suryani Mardana Imam Mahmud Imfita Nur Rosidah Inayatul Anisah Indah Fauziah Indah Kurnia Pebri Indah Rosida Indra Mawardi Indrianto Indrianto Ira Alia Maerani Irvan Hidayah Irwan Saban Ismahan Umran Isnaini Arofatul Azizah Isnaini Hidayati Iswantir M Iswatin Lutfi Hasanah Iwan Hermawan Jaja Suparman Januar Januar Jayawarsa, A.A. Ketut Jeffry Jeffry Jeffry Jeffry Joko Haryono Juhairiyah Juhairiyah Julia Ambarwati Julia Julia Jumaria Manda Juniati Juniati Kabri Kabri Katimin Katimin Khairatunnisa Khairatunnisa KHAMIDATUL AZIZAH Khusnul Fadila Khusnul Munawaroh Khuzaini Khuzaini Kifayatul Akhyar Kiki Amelia Eflin KN Sofyan Kresna Murti Kurniawati Kurniawati Kusrini Kusrini Laila Hayati Laili Septiani Laksono Trisnantoro Lamirin Lamirin Leily Fatmawati Lidia Waningsih Zaluhku Linda Marlia Liora Liora Lisniasari Lisniasari Lita Lada Antana Livia Alhabsyie Lukman Hakim Lukmana Umara Diwa Lupita Lupita Lusi Maira Lusyani Sunarya Lutfiati Choridah M Khoirul Abidin M. Agum Wira Yudha Gumelar M. Arif M. Haris Syafitri M. Hasan Rifa’i M. Imamul Muttaqin Arsandhi M. Sadewa Rafie Aldiza M. SUKRON M. Yusuf Alfandi Hasan Madinatul Jannah Malik Madani Maria Giacinta AS Marjunus, Roniyus Markus Lato Munthe Maslichah, Maslichah Mastu’ah Mastu’ah Melani Melani Melly Melly Mexsasai Indra Mirdad Mirdad Mislianti Mislianti Mochlisin Andriyanto Moh. Amin Moh. Nawafil Mohammad Alfin Mohammad Amin Mohammad Rif&#039;at Monica Gandasari Mufaizin Mufaizin Muh Faisal Lutfi A Muhaddis Muhaddis Muhammad A. Rauf Muhammad Dimas Albidin Muhammad Donny Ramadhan Muhammad Fatkhur Yusuf Muhammad Halim Muhammad Haris Syafitri Muhammad Isran Ramli Muhammad Junaidi Muhammad Mukhlisin Muhammad Prayuda Muhammad Rifqul Arif Muhammad Rizqi Darojat Muhammad Roif Alghani Muhammad Saleh Pallu Muhammad Shofyan Tsauri Muhammad Syarif Hidayatullah Elmas Muhammad Yusup Hasyim Asngari Muhiddinur Kamal Mujiburrahman Mujiburrahman Mujizatul Safinaza Mulyadi Mulyadi Mulyanto Mulyanto Munjuiatun Munjuiatun Mursal Mursal Mutiara Ihdina Muzakir Nabila Soviatul Fitria Nadana Mardhotillah Nadhirah Putri Nailul Rahmi Nana Erika Nani Kurniati Nashriana Nashriana Nasib Natanael Suranta Nazar Iqbal Perdana Nia Anisti Rahmahida Niken Ayu Saskia Noor Shodiq Askandar Noorlaily Maulida Nora Susilawati Nova Ardila Nova Hari Santhi Novia Rosy Pratiwi Novita Elia Jamil Nur Aini Setyawati Nur Diana Nur Diana Nur Eka Yanti Nur Hidayati Nur Hizbiyatul Jannah Nur Rohim Nur Setiaji Pamungkas Nur Susanto Nuraiza Nuraiza Nurhajati Hakim Nurhasnah, Nurhasnah Nuriani Nuriani Nuril Alfi Darsiya Nuril Izzah Nurjannah Nurjannah Nurmina Nurmina Nurul Azmi NURUL HIDAYAT Nurul Hidayati NURUL HIKMAH Nurul Irvani Nurulita Aryani Oktavianus Ganumba Orbawati Orbawati Otang Kurniaman Panir Selwen Pendi Hasibuan Periyadi Periyadi Periyadi Periyadi Periyadi Periyadi Pravita Nindy Indriyanti Pricillia Pratma Antika Purniadi Putra Puteri Sari Damayanti Putri Putri Putri Welly Putrie Zahra Aprillia Putu Eka Suarmika Rachmad Habibullah Ibrahim Zahier Rachmanita Nofitasari RADITE TISTAMA Rahmawita Rahmawita Rajiv Hafiz Novendri Ramdhani Nur Safitri Randha Kentama Aewaditha Randi Randi Rangga Purnama Rani Darma Sakti Tanjung Ratna Leni Raul Maldini Redi Hardianto Rendi Saputra Reno Fernandes Reno Firdaus Reyvina Yuandani Putri Ricki Harahap Ridhah Taqwa Ridho Sholehurrohman Riduan Riduan Rifatul Waasiah Rika Handayani Rika Novi Krisdayanti Rini Nurul Amla Riri Trinanda Ririn Juli Anggraini Riska Mawarni Riski Amalia Riski Amilia Rismawati Rismawati Rita Hayati Riyan Agus Faisal Hasibuan Riyani Safitri Rumain Rizal Aji Pamungkas Rizki Dwi Prasetyo Sunaryo Rizky Allivia Larasati Haibar Rizky Ghoffar Rizky Syakinah J. Hoda Rizky Syamsudin Rizma Fauziyah Rizqi Waluya Ningsih Rokhmatullaeli Rokhmatullaeli Rolan Rolan Ropidah Sopiani Rudi Nursetyo Rustam Rustam Ryansyah Ilham Sasti Sabilla Tian Safitri Saifudin Saifudin Sakinah, Alya Salmi Wati Salmiwati Salmiwati Salsabila, Unik Hanifah Samhaji Samhaji Sandila Elatul Latifah SANUSI SANUSI Sarce Sarce Sarrah Nikmatul Hidayah Sasno Mahurisal Sayyi Sayyi Sebastian Sebastian Seger Priantono seroja Miranda Setiawan Moh Syarif Shelina Apriliani Sheny Nurul Aini Shokib Rohmatulloh Silahuddin Silahuddin Silfania Nigellia Silvi Isnendina Silvi Nurfiana Silvia Anisa Siska Yoniessa Siti Aminah Anwar Siti Rabiatul Fauziah Sofyan Sulaiman Sopian Soim Sowiyah Sowiyah Sri Bulkia Sri Endah Wahyuningsih Sri Mulyaningsih Sri Ratna Sulistiyanti Sri Sunantri Sri Wahyu Suciyati Sudarmawan Sudarmawan Sudarmiatin Sudarno Sudarno Suemi Suemi Sugeng Widada Sukarsih Sukarsih Sumadi Sumadi Sunarti Mahmud Suprayuandi Pratama Supriadi Supriadi supriyo supriyo Suroto Suroto Surtono, Arif Suryani Adam Susanda Febriani Syukur Kholil Syuria Darma Putra T Khairul Fadjri Tamalkhani Syammaun Tamaulina Br Sembiring Tania Dian Nugraini Taufik Gunawan Tetty Anggraeni Tifani Gresilia TINO ORCINY CHANDRA TITIN HARTINI Tona Aurora Lubis Tri Ayunda Fitria Triatmo Sugih Hardono Tsabita Putri Anjani Tumpal H. S. Siregar U Edi Suryadi Ullia Asyhari Utami Setya Ningsih Vera Wardani Veri Dwi Pratiwi Vidia Tutik Visca Handayani Vivin Setia Irnia Wahidah Wahyu Ningsih Wahyu Suryani Wahyu Utama Wanda Agita Devi Warsito Warsito Wedra Aprison Wenny Dwi Retna Prihartanti Wijaya Septrianto Winja Kumari Wiraya Aidiliya Utama Yandi Suprapto Yanti Yulianti Yelfi Dewi Yeni Nuraeni Yesi Nurmawi Yovi Arisanti YUDI IRAWAN Yuli Yetri Yulia Susanti Yulnafatmawita Yulnafatmawita Yunita Dwi Puspita Yunita Rambu Tagu Hana Yusmini Yusmini Yusni Hervy Yusuf Yusron Yusron Yusuf Damar Jati Yuzarion, Yuzarion Zahrul Fuadi Zaida Fairuzah Zainul Akmal Zainul Zainul Zainus Salimin Zakiatus Shaufi Zakir, Supratman Zamzami Zamzami Zariul Antosa Ziyadatur Rohmah Zolkhan Noor Zuhdan Kun Prasetyo Zulfa Razi Zulfani Sesmiarni Zulfikar Jayakusuma Zulkarnain Lubis