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Journal : e_Jurnal Ilmiah Riset Akuntansi

PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP TINGKAT KEPATUHAN PENGUSAHA KENA PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA SIDOARJO UTARA Mirdad Mirdad; Nur Diana; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 02 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe purpose of this study is to analyze the effect of modernization of taxadministration system on taxpayers compliance level in Tax Service OfficePratama Sidoarjo North.The population of this study is Taxable Employersregistered in Tax Office Pratama Sidoarjo North. amounted to 223 people. Thismethod uses the method of Convenience sampling method with 46 respondents.This study uses primary data obtained through questionnaires. To test the relationof organizational structure, organizational procedure, organizational strategyand organizational culture to the level of taxable employer compliance, multiplelinear regression tests were used through SPSS software Ver 14. The result of theresearch shows that the variable of organizational structure has an effect on tothe level of compliance of taxable entrepreneur while the variable of procedure,organization, organizational strategy and organizational culture have no effect ontaxpayer compliance level.Keywords: Modernization of tax administration system, organizational structure,organization procedure, organizational strategy, and organizationalculture, taxable entrepreneur.
PENGARUH MOTIVASI INVESTASI DAN PENGETAHUAN INVESTASI TERHADAP MINAT INVESTASI DI PASAR MODAL PADA MAHASISWA FEB UNISMA DIMASA PANDEMI Ilham Muhammad Aurum Mulyono; Maslichah Maslichah; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 03 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study is to determine the effect of investment motivation and investment knowledge on the investment interest of students of the Faculty of Economics and Business, Islamic University of Malang in the capital market. The population in this study were accounting students of the Faculty of Economics and Business, Islamic University of Malang, class of 2018 - 2020. The sample used was accounting students of Faculty of Economics and Business, Islamic University of Malang, Class of 2018 - 2020 who had taken the Capital Market Money Market course. The sampling technique in this study was purposive sampling technique and the number of samples selected was 92 respondents. data collection in this study using the questionnaire method. The data analysis method in this study used multiple linear regression analysis using the SPSS 16 application. The tested data used were concurrent hypothesis testing (f), determinant coefficient (r2) and partial test (t). based on the results of research and test results that have been carried out, it shows that simultaneously the investment motivation variabel and investment knowledge have a significant effect on the investment interest variabel.Keywords: investment motivation, investment knowledge, investment interest, capital market money market
PENGARUH PENGALIHAN PP 46 2013 MENJADI PP 23 2018 TERHADAP TINGKAT PERTUMBUHAN WAJIB PAJAK UMKM DAN PENERIMAAN PPH PASAL 4 AYAT (2) DI KPP PRATAMA PASURUAN Wahyu Suryani; Maslichah Maslichah; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 02 (2019): e_Jurnal Ilmiah Riset Akuntansi Februari 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACT            This research aims to know the influence of diversion PP 46 2013 be PP 23 2018 growth rate against the taxpayer acceptance of SME and income tax article 4 paragraph (2). This research included in the descriptive approach to quantitative. Data collection for this study using the method of documentation that exists in the KPP Pratama Pasuruan. Data analysis techniques used for hypothesis testing is to test the Mann Whitney Test are included in this category are nonparametric. The results of the analysis showed the growth rate of the taxpayer with the highest significance SME 0.814 more than 0.05 conclusion then no different from taxpayer SME growth rates before and after diversion PP 46 2013 be PP 23 2018. PPh acceptance of article 4 paragraph (2) with a value of less than 0.05 significance of 0.011 conclusion then no different from taxpayer SME growth rates before and after diversion PP 46 than 2013 be PP 23 2018.Key words: PP 46 2013, PP 23 2018, the growth of the taxpayer acceptance of SME, PPh Pasal verses (2)
ANALISIS FRAUD PENTAGON THEORY DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD Anisa Fahrina Amalia; Nur Diana; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 03 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020
Publisher : Universitas Islam Malang

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Abstract

The study was conducted with aim to determine the effect of financial target, financial stability, external pressure, ineffective monitoring, nature of industry, change in auditor, audit opinion, change in director, and frequent number of CEO’s pictures against financial statement fraud in companies with largest Market Capitalization listed on the Indonesia Stock Exchange (IDX) for the period of 2016-2018. The type of study is quantitative research. The population used in the study is all companies listed on the Indonesia Stock Exchange and the sample is determined using the purposive sampling method. Based on predetermined criteria, 32 companies was obtained as the samples. The data analysis method used is multiple linear regression analysis. From the research, the results show that financial stability partially has significant effect on financial statement fraud, while financial target, external pressure, ineffective monitoring, nature of industry, change in auditor, audit opinion, change in director, and frequent number of CEO’s pictures do not affect the financial statement fraud. All variables simultaneously influence financial statement fraud with the independent variable being able to explain the dependent variable by 23.7%. Keywords: fraud pentagon theory, financial statement fraud.
PENGARUH SOSIOLOGI KRITIS, KEATIFITAS, MENTALITAS TERHADAP PENDIDIKAN AKUNTANSI PADA MAHASISWA AKUNTANSI FEB UNISMA Angkatan 2014 Nurjannah Nurjannah; Noor Shodiq Askandar; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 10 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTACTIONThe study aims to examine the effect of critical sociology, creativity,mentality on accounting education on accounting students of the 2014 IslamicUniversity of Malang Faculty of Economics and Business. The population in thisstudy were accounting students. The sampling technique in this study usespurposive sampling method. The type of data used is primary data with themethod of collecting data distributing questionnaires. The analytical tool used ismultiple linear regression.The results showed that simultaneously and partially critical sociology,creativity, mentality had a positive and significant effect on accounting educationfor accounting students of the 2014 Islamic University of Malang Faculty ofEconomics and Business.Keywords: Critical Sociology, Creativity, Mentality
ANALISIS DETERMINAN NILAI PERUSAHAAN SEKTOR MANUFAKTUR DI BEI TAHUN 2016 -2021 Wanda Agita Devi; Junaidi Junaidi; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 12 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study was to determine 1) the effect of leverage on firm value, 2) the effect of profitability on firm value and 3) the effect of capital structure on firm value. The sampling method in this study used purposive sampling. The sample in this study consisted of 58 manufacturing sector companies listed on the IDX from 2016 to 2021. The data analysis technique used was multiple linear regression. By using the statistical tool package or social science (SPSS) v.28.0 for windows, the results of this study indicate that 1) Leverage has no effect on firm value, 2) profitability has a significant positive effect on firm value, 3) Capital structure has a significant positive effect on firm value. Based on the result of the study, it was concluded that the variable of profitability and capital structure are factors that affect firm value. While the leverage variable is not a factor that affects firm value.Keywords: Leverage, Profitability, Capital Structure and Firm Value.
ANALISIS FAKTOR FAKTOR YANG MEMPENGARUHI KONSENTRASI PASAR AUDIT DI INDONESIA (STUDI EMPIRIS PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BEI 2013-2016) Andi Maulidi; Afifudin Afifudin; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 6, No 10 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
Publisher : Universitas Islam Malang

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Abstract

AbstractThis study is aims to see the effect of audit risk, audit quality and leverage. The Population inthis research is real estate and property companies that listed on BEI 2013-2016. Based onthe results of research is using purposive sampling method with logistic regression methodobtained the number of 42 company samples with test results; The simultaneous test ofAudit Rotation, Audit Quality, Leverage Simultaneously have effect toward Audit MarketConcentration. Partially Audit Rotation has effect toward Audit Market Concentration. Theresult of audit quality test partially, Audit Quality has not effect toward Audit MarketConcentration. Leverage test results partially, Debt Leverage effect toward Audit MarketConcentration.Keywords: Audit Rotation, Audit Quality, Leverage, Market Audit Concentration
PENGARUH RASIO KEUANGAN TERHADAP RETURN SAHAM PERUSAHAAN MANUFAKTUR YANG GO PUBLIC DI BURSA EFEK INDONESIA Diky Wahyu Saputra; Moh. Amin; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 04 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTReturn is income expressed as a percentage of the initial investment capital. Investment income in this stock is the profit gained from buying and selling shares, where if profit is called capital gain and if the loss is called capital loss. This study aims to assist investors in making decisions as well as investing in the capital market by analyzing the effect of financial ratios on stock returns of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2015-2018 period, both partially and simultaneously. Financial ratios or variables used are: current ratio (CR), debt to equity ratio (DER), return on assets (ROA), return on equity (ROE) and earnings per share (EPS). The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2015-2018 period. The research sample was 132 manufacturing companies obtained by purposive sampling technique. The data collection technique used is documentation. The method of data analysis is multiple linear regression. Hypothesis test results show that Debt Equity Ratio and Return on Equity significantly influence Stock Return, while Current Ratoi (CR), Return On Assets (ROA) and Earning per Share (EPS) do not significantly influence Stock Return. Investors should review the financial statements issued by the company and use financial ratios, especially the Debt Equity Ratio (DER) and Return on Equity (ROE) as a reference in investing. Keywords: Current Ratio, Debt Equity Ratio, Total Asset Turnover, Return on Equity and Earningper Share, Stock Price
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA APARAT PEMERINTAH DAERAH: BUDAYA ORGANISASI DAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERATING (Studi Empiris Pada SKPD Kota Malang) Afdalul Aulad; Nur Hidayati; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 07 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis study aims to analyze and find out: 1) The influence of participationin budgeting on the performance of local government officials. 2) Organizationalculture can strengthen or weaken the influence of participation in budgeting onthe performance of local government officials. 3) Organizational commitment canstrengthen or weaken the influence of participation in budgeting on theperformance of local government officials.This type of research is quantitative. Research time starts from March toAugust. The population in this study is SKPD in Malang City Government. Thesample used in this study were 27 SKPD in Malang City Government withpurposive sampling technique. The data source used is primary data. Datacollection method uses a questionnaire that lists structured questions.The results of this study indicate that: 1) The results of a simultaneoussignificant test (statistical test F) showed that the participation of budgeting,organizational culture and organizational commitment had an effect on theperformance of the local government of Malang City. 2) The results of individualparameter tests (statistical test t) show that the participation of budgeting andorganizational culture influences the performance of the local governmentofficials in Malang City. While the organizational commitment does not affect theperformance of the local government of Malang City.Keywords: Performance of local government apparatus, participation inbudgeting, organizational culture, organizational commitment.
ANALISIS PERBANDINGAN TINGKAT EFISIENSI BANK UMUM SYARIAH DAN UNIT USAHA SYARIAH DI INDONESIA DENGAN MENGGUNAKAN METODE STOCHASTIC FRONTIER ANALYSIS (SFA) PERIODE 2014-2016 Vidia Tutik; Maslichah Maslichah; 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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Abstract

ABSTRACTThe purpose of this study was to examine whether the Total Deposits,Operational costs, and other Operations costs affect the Total Financing and tofind out the analysis of the efficiency level of the Sharia Commercial Banks andSharia Business Units. The type of research used is quantitative to analyze theanalysis comparing the level of efficiency of Islamic Commercial Banks andSharia Business Units in Indonesia through using the Stochastic Frontier Analysis(SFA) rule for the period 2014-2016. Based on the results of the sample criteria,there were 11 companies sampled in the study including 5 Islamic BusinessEnterprises (BUS) and 6 Sharia Business Units (UUS).The results of the study used SFA indicated "that during the period 2014-2016 BUS and UUS experienced an increase in efficiency with an averageefficiency of 0.729 for BUS and for UUS 0.7382. This shows that UUS inIndonesia is slightly better than BUS in terms of efficiency, so that UUS is moreoptimal in the level of total financing in the 2014-2016 period ". The averageefficiency of BUS and UUS ranges from 0.7 indicating that BUS and UUS inIndonesia have reached the level of efficiency even though they have not reachedfull efficiency level or 1. From the results of the panel testing hypotheses aboutthe input variables on the BUS and UUS output variables obtained results Totaldeposits have a positive and significant effect on total financing while operatingcosts and other operational costs negatively affect the significance of totalexpenditure. The assumption is made while the different test using theIndependent Sample t-test shows that there is a lack of efficiency level betweenUUS and BUS.Keywords: Efficiency, Stochastic Frontier Analysis (SFA), Islamic CommercialBank (BUS), Sharia Business Unit (UUS)
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'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