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Junaidi Junaidi
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PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE, AUDIT BRAND NAME DAN UKURAN PERUSAHAAN TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2018 Emi Febriani; Maslichah Maslichah; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 12 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the Effect of Good Corporate Governance Mechanisms, Brand Name Audit and Company Size on Accounting Conservatism in Manufacturing Companies Listed on the Indonesia Stock Exchange in 2016-2018. Based on the number of calculations obtained 49 companies selected to be sampled. The results of the analysis using multiple linear regression analysis show Managerial Ownership, the Proportion of Independent Commissioners, Institutional Ownership, Brand Name Audit and Company Size simultaneously have a significant effect on Accounting Conservatism. Partial test results show Managerial Ownership, Proportion of Independent Commissioners and Institutional Ownership does not have a significant effect on Accounting Conservatism. Partial test results show that Brand Name Audit and Company Size have a significant effect on Accounting Conservatism.Keywords : Good Corporate Governance Mechanism, Brand Name Audit,  Company Size, Accounting Conservatism.
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, PROFITABILITAS, DAN SISTEM PENGENDALIAN INTERNAL TERHADAP AUDIT DELAY (STUDI EMPIRIS PADA PERUSAHAAN SUB SEKTOR PERTAMBANGAN BATUBARA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2018) Isnaini Hidayati; Anik Malikah; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 01 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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ABSTRACTThe purpose of this research is to study the Effect of Firm Size, Leverage, Profitability, and Internal Control System on Audit Delay in listed coal mining sub sector companies on the Indonesian Stock Exchange (IDX) from 2016 to 2018. To analyze data using explanatory resource techniques using a quantitative approach. The population in this study is the coal mining sub sector companies listed on the Indonesian Stock Exchange period of 2016 to 2018, amounting to 27 companies. The sampling method using purposive sampling techniques and obtained 11 companies. The data analyze method of this study uses a linier multiple regression model. This study shows the result that Firm Size and Internal Control System do not affect the Audit Delay, while Leverage and Profitability affect the Audit Delay. Key word: Firm Size, Leverage, Profitability, Internal Control System, Audit Delay.
ANALISIS FUNDAMENTAL SAHAM TERHADAP KEBIJAKAN PEMBAYARAN DIVIDEN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2015 - 2018) Lutfiati Choridah; Nur Diana; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 09 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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ABSTRACT This study aims to determine the effect of Cash Ratio, Current Ratio, Total Asset Turnover, Return on Capital, Earnings Per Share and Debt to Equity Ratio on Dividend Payment Ratios on Manufacturing Companies listed on the Indonesia Stock Exchange (BEI) for the 2015-2018 period, using sampling techniques targeted at companies produced in 2015-2018 and using multiple linear regression analysis. The results showed that the cash ratio, current ratio, total asset turnover, return on equity, earnings per share and debt to equity ratio has no effect on the Dividend Payment Ratio. Partial Test (t test) is used to find out whether it has an effect or not. The test criteria state if the probability is <level of significance (α), while the test criteria state that the cash ratio does not affect the dividend payout ratio, the current ratio does not affect the dividend payout ratio, the total balance sheet has no effect on the payment ratio, studies that equity returns do not affect dividend payout ratios, write-off per share does not affect dividend payout ratios, debt to equity ratios do not affect dividend payout ratios. This research is expected to contribute to investors in making investment decisions. Keywords        : Cash Ratio, Current Ratio,Total Assets Turnover, Return On Equity, earning Per Share, Debt to Equity Ratio, Dividend Payout Ratio
PENGARUH GENDER DAN KEMAMPUAN AKADEMIS TERHADAP MINAT PERUSAHAAN DALAM PEREKRUTAN AKUNTAN Ghifran Al Afghani; Moh. Amin; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 01 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the effect of gender and ability on the company's interest in the processing of recruiting accountants. It is a quantitative study using primary data obtained from questionnaires and measured using a Likert Scale. The population in this study is the HRD of companies operating in the City / Regency of Pasuruan. Sampling with the help of Bank employees who receive cash deposits from customers / companies every day with the result that there are as many as 30 respondents. The method of determining the sample is purposive sampling. This data analysis technique uses SPSS 18.0 for windows. The results of the research show: 1) Gender and Academic Ability variables have a simultaneous effect on the Company's interest in Accountant Recruitment, 2) According to the T-Test, Gender Variable has "no effect" partially on the Company's interest in Accountant Recruitment, 3) According to the T-Test, the Academic Ability Variable has a partial effect on the Company's interest in Accountant Recruitment.Keywords: Gender, Academic Ability, Recruitment, Accountants
ANALISIS PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR), PROFITABILITAS, KINERJA PERUSAHAAN, DAN KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2016-2018) Ardianti Harun; Noor Shodiq Askandar; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 05 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020
Publisher : Universitas Islam Malang

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Abstract

Financial statement integrity is the ability to present financial reports that show the actual condition of the company without being hidden. Its high-integrity financial statements can be utilized as a decision-making tool and can increase the trust of interested parties. This study aims to analyze the effect of corporate social responsibility (CSR), profitability, company performance, and audit quality on the integrity of financial statements. The research data used came from manufacturing companies listed on the Stock Exchange in 2016-2018, sampling was carried out using a purposive sampling method obtained by 26 manufacturing companies listed on the Stock Exchange. The data analysis method used is multiple linear regression analysis. The results of this study indicate that simultaneously the independent variables, corporate social responsibility (CSR), profitability, company performance, and audit quality affect the integrity of financial statements, while partially only profitability variable does not affect the integrity of financial statements.  Keywords: Corporate Social Responsibility (CSR), Profitability, Company Performance, Audit Quality and Integrity of Financial Statements.
ANALISIS PENGARUH STOCK SPLIT TERHADAP HARGA SAHAM DAN VOLUME PERDAGANGAN SAHAM ( Studi Pada Perusahaan Yang Terdaftar Di BEI 2014-2017) Ahmad Zeky Sandra; Mohammad Amin; 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 study aims to find out the differences in Stock Split Effect on StockPrices and Stock Trading Volume. The data used in this study are secondary data,the study population is a company listed on the Indonesia Stock Exchange whilethe research sample taken from a company that conducts a stock split. Thesampling technique was carried out using purposive sampling method. The resultsobtained using the Kolmogorov-Smirnov test for the stock price before (0.012 50.05) and after Stock Split (0.016 ≤ 005) for trading volume of shares 0.001 ≤0.05, and the test of this study using Wilcoxon Test Signed Ranks Test for stockprices 0.041 5 0.05 and stock trading volume 0.049 5 0.05. The results of thisstudy indicate that there are differences in stock prices and trading volume beforeand after the stock split.Keywords: Stock Split, Price, Volume
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.
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 Abdurrahman Abdurrahman 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 Baehaqi Bahri Joni BAHRUL ULUM Baidowi Baidowi Bambang Istijono, Bambang Bayu Arifin Bernadeta Ritawati Boihaqi Boihaqi Budihariyanto Budihariyanto Bunga Salsabila Candra Alamsyah Charles Charles Chastine Fatichah 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 Fachry Abda El Rahman 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 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 Husnurrofiq Husnurrofiq Ibnu Yasier Ida Oktariani Br Surbakti Iin Fatmala Ikrimatullael Ikrimatullael 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 Mahmudah Mahmudah 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 Amin Fatah 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 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 Muhammad Rayyan Rizqi Waluya Ningsih Rokhmatullaeli Rokhmatullaeli Rolan Rolan Ropidah Sopiani Rudi Nursetyo Rustam Rustam Ryansyah Ilham Sasti Sabilla Tian Safitri Saifudin Saifudin 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 Shofiyullah Muzammil 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 Widia Qurrotaa'yun Wijaya Septrianto Winja Kumari Wiraya Aidiliya Utama Yandi Suprapto Yanti Yulianti Yelfi Dewi Yeni Nuraeni Yesi Nurmawi Yovi Arisanti Yudhi Purwananto 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