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Junaidi Junaidi
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KEPATUHAN WAJIB PAJAK TERHADAP PERATURAN PEMERINTAH NOMOR 23 TAHUN 2018 TENTANG PAJAK PENGHASILAN SEBELUM DAN SESUDAH DIBERLAKUKANNYA PERATURAN MENTERI KEUANGAN NOMOR 44 TAHUN 2020 TENTANG INSENTIF PAJAK UMKM Veri Dwi Pratiwi; Anik Malikah; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 06 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

This study aims to empirically prove whether there is a difference or not, taxpayer compliance with Government Regulation Number 23 of 2018 before and after the enactment of PMK Number 44 of 2020 UMKM incentives based on new income and taxpayers. The research method used in this research is to use a comparative case study approach (Comparative Research). This research is a quantitative research. Data collection for this study used the documentation method available at KPP Pratama North Malang. The data analysis method used in this study used descriptive statistical data analysis techniques, normality test and paired sample t-test. The results of this study indicate that based on descriptive statistics the value of Tax Revenue Based on Incentives before the implementation of PMK 44 in 2020 is higher with an average value of 103294068.13 compared to Tax Revenue Based on Incentives after the implementation of PMK 44 in 2020 which is 47388064,473. Meanwhile, based on descriptive statistics, the value of Tax Revenue Based on new taxpayers before the implementation of PMK 44 in 2020 was higher with an average value of 15.0909 compared to Tax Revenue Based on new taxpayers after the implementation of PMK 44 in 2020, which was 2.7818.Keywords: Taxpayer Compliance, PP 23 of 2018, PMK 44 of 2020 Incentives for UMKM.  
DAMPAK ZAKAT DAN TANGGUNG JAWAB SOSIAL (CSR) PADA REPUTASI DAN HASIL KERJA BANK UMUM SYARIAH Nuril Alfi Darsiya; Moh. Amin; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 01 (2019): e_Jurnal Ilmiah Riset Akuntansi Juni 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe aims of this study to determine the effect of zakat and Corporate Social Responsibility on the reputation and performance of Islamic Commercial Banks. This analysis uses independent variables namely zakat and CSR. The dependent variable is the reputation and performance of sharia commercial banks. The samples in this study were Islamic public banks registered at Bank Indonesia (BI) and the Indonesia Stock Exchange (IDX) in 2014-2017. Sample selection is done by purposive sampling method. The technical data analysis used is the logistic regression test. The results of the study show that: (1) zakat and CSR have a significant influence on the reputation of Islamic commercial banks. (2) Zakat has a positive but not significant relationship to the reputation of Islamic commercial banks. (3) CSR has a significant influence on the reputation of Islamic commercial banks. (4) zakat and CSR have a significant influence on the performance of sharia commercial banks. (5) zakat has a positive but not significant relationship to the performance of Islamic commercial banks. (6) CSR has a positive but not significant relationship to the performance of Islamic commercial banks.Keywords: zakat, corporate social responsibility, reputation, performance
PENGARUH KOMITMEN DAN MORAL REASONING TERHADAP KUALITAS AUDIT Husnul Hasanah; Moh. Amin; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 01 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020
Publisher : Universitas Islam Malang

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Abstract

AbstractThis research was conducted to analyze "the effect of commitment and moral reasoning on quality audit capabilities". The population in this study were 12 public accounting firms in Malang. The sample in this study were 7 public accounting firms in Malang. The sampling technique in this research is to use random sampling technique. The analytical method used is Multiple Linear Regression. the result obtained using a simple linear regression test y= 2,470+ 0.252 +ε , and the test from this study also used the test. Based on the results of simultaneous hypothesis testing, it shows that commitment and moral reasoning affect audit quality. The second result shows that commitment partially influences audit quality. The third result is that moral reasoning has a partial effect on audit quality. Keywords: Comitment, Moral Reasoning, Audit Quality
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUI PEMILIHAN METODE AKUNTANSI PERSEDIAN (studi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia) Nailul Rahmi; Anik Malikah; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 03 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

Abstract:This study aims to analyze the selection of inventory accounting methods. Todetermine the selection of the inventory valuation method, the Company is requiredto comply with the Statement of Financial Accounting Standards (PSAK), ie PSAKNo. 14 (2008) to regulate the accounting treatment of inventories, stating that thecompany may only choose the inventory accounting method that is FIFO (First infirst out), or average. This is aligned by the taxation of Article 10 paragraph 6 of theIncome Tax Law. Sampling technique using purposive sampling method obtained 54companies. Methods of data analysis using logistic regression. The dependentvariable is expressed by dummy variable that is 0 for firms using FIFO method andnumber 1 for companies using AVERAGE method. The population in this study areall manufacturing companies listed on the Indonesia Stock Exchange period 2014-2017. Sampling technique using purposive sampling method obtained 54 companies.Methods of data analysis using logistic regression. The results of this study indicatethat the simultaneous variability of inventory, firm size, and current ratio affect theselection of inventory accounting methods on manufacturing companies listed on theIndonesia Stock Exchange while the partial test results show that inventoryvariability, firm size and current ratio partially affect the selection inventoryaccounting methods.Keywords: Inventory Variability, Company Size, Current Ratio, inventory valuationmethod.
PENGARUH PENGETAHUAN DAN PEMAHAMAN INVESTASI, MODAL MINIMUM INVESTASI, RETURN, RISIKO DAN MOTIVASI INVESTASI TERHADAP MINAT MAHASISWA BERINVESTASI DI PASAR MODAL (STUDI PADA MAHASISWA FAKULTAS EKONOMI DAN BISNIS KOTA MALANG) Nur Aini; 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 determine the effect of knowledge and understanding of investment, minimum capital investment, return, risk and investment motivation towards the interest of students investing in the capital market. The population in this study consisted of 2 universities. The sample used was students of the economics and business faculties of Malang Islamic University and the Islamic State University Maulana Malik. The technique used in sampling is purposive sampling technique, the sample chosen was 92 respondents. Data was taken using the questionnaire method. The data analysis method used is multiple regression analysis with the help of SPSS version 16 software (Product Statistics and Solution Services version 16). The test data used is the simultaneous hypothesis test (f), determination coefficient (R2), and partial hypothesis test (t). The results of the study indicate that simultaneously the independent variables significantly influence the dependent variable. Based on the test results of the coefficient of determination, the adjusted R value is 44.6% while the remaining 55.4% is influenced by other variables not included in this study. Based on the results of partial tests of knowledge and understanding of investment variables does not affect students' interest in investing in the capital market, minimum investment capital does not affect students' interest in investing in the capital market, returns do not affect students' interest in investing in capital markets. capital market, investment motivation does not affect students' interest in investing in the capital market.Keywords: knowledge and understanding of investment, minimum capital investment, return, risk, investment motivation
ANALISIS PENGELOLAAN ANGGARAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) TERHADAP AKUNTABILITAS DAN TRANSPARANSI PELAPORAN PERTANGGUNGJAWABAN KEUANGAN DI MI. MA’ARIF SUKUN 2 KOTA MALANG Muhammad Shofyan Tsauri; Moh. Amin; Junaidi Junaidi
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 targets of this examine are: (1) making plans, (2) implementation, (3) tracking and assessment, and (4) reporting on college resource control (BOS) in public number one colleges at MI Maarif Sukun 2 Malang. The technique used is a qualitative method regarding the main, treasurer, teachers, school board and mother and father. information collection methods are interviews, observations, and report research. The effects of this have a look at show that: (1) priority is given to investment pupil activities to enhance the pleasant of education, but community participation is limited. (2) implementation consists of: (a) disbursement of price range at the beginning of the quarter; (b) The accounting process is done periodically; (c) the principles of duty and transparency are implemented; including. properly. (3) Supervision will be exercised through school principals and college principals. Implementation is evaluated by the district control group of the BTF with the aid of filling out a questionnaire once a year. (4) reviews will be sent to the BTF control each six months.Keywords: control, operational budget of the faculty.
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN KOMITMEN ORGANISASI DAN LOCUS OF CONTROL SEBAGAI VARIABEL MODERATING Livia Alhabsyie; Moh. Amin; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 10 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis research was conducted to analyze "The Effect of Budgetary Participation in Managerial Performance with Organizational Commitment as Moderating Variables". The sample in this study were managers and employees at PT. Muria Sumba Manis NTT. The analytical method is Multiple Linear Regression with SPSS 22 For Windows Software. The simultaneous participation in budgeting, organizational commitment and locus of control has an effect on managerial performance. Partially the Effect of Budgetary Participation does not affect managerial performance while Organizational Commitment and Locus of Control have an effect on Managerial Performance and Moderating variables. Keywords: Budget Participation, Managerial Performance, Organizational Commitment, Locus Of Control
PENGARUH PERBEDAAN TEMPORER ANTARA LABA AKUNTANSI DENGAN LABA KENA PAJAK TERHADAP PERTUMBUHAN LABA KE DEPAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia 2013-2016) Indah Rosida; Mohammad Amin; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 05 (2018): e_Jurnal Ilmiah Riset Akuntansi Februari 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis research was conducted with the aim to know the effect simultaneously and partially between accounting profit with taxable profit differences and Taxable to earnings growth in the future of manufacturing company in Indonesia.The population used in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the year 2013-2016. Sample selection using purposive sampling. Based on the criteria, obtained 40 manufacturing companies who become samples in this study. The method used in this study using multiple linear regression method.Based on the results of the analysis can be put forward several conclusions as follows: 1) Simultaneously accounting earnings have a significant positive effect on deposits of profit growth in the future. 2) Partially Deductible temporary differences have a significant positive effect on profit growth in the future. 3) Partially Taxable temporary differences have a significant positive effect on future earnings growth deposits.Keywords: Accounting Profit, Taxable Profit,Future Gain Growth
PEMILIHAN METODE AKUNTANSI PERSEDIAAN DAN PENGARUHNYA PADA EARNING PRICE RATIO (STUDI EMPIRIS PERUSAHAAN YANG TERDAFTAR DALAM JAKARTA ISLAMIC INDEX (JII) TAHUN 2016-2018) Muhammad Junaidi; Abdul Wahid Mahsuni; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 02 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTEarning Price Ratio (PER) is a ratio related to earnings per share and the price is assessed by the coefficient of variation and earnings per share value on the price of common shares. PER is used by various parties or investors to determine or choose which stocks are suitable for investment. Therefore, this research seeks to learn about the selection of inventory accounting methods that can affect the income price ratio. This study analyzes companies listed in the Jakarta Islamic Index (JII) 2016-2018. The variables in this study are FIFO and AVERAGE. The sample in this study were 18 companies. Based on the test results, it shows that the simultaneous accounting method (FIFO and AVERAGE) affects the income price ratio. Partial testing shows that the FIFO variable has no significant effect on the Earning Price Ratio and the AVARAGE variable has a significant effect on the Earning Price Ratio.Keywords: FIFO, AVERAGE, and Earning Price Ratio
PENGARUH PROFITABILITAS DAN INVESTMENT OPPORTUNITY SET TERHADAP KEBIJAKAN DIVIDEN TUNAI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2015-2017 Mujizatul Safinaza; Maslichah Maslichah; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 06 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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ABSTRACT This research was conducted to analyze the effect of profitability and investment opportunity set on cash dividend policy. The sample in this study is a manufacturing company listed on the Indonesia Stock Exchange for the period 2015-2017. Based on the results of testing the hypothesis that has been done, the conclusion is taken as follows. The results of simultaneous testing of profitability and investment opportunity sets influence the cash dividend policy. The test results partially show that profitability variables affect the cash dividend policy. While the investment opportunity set variable partially does not affect the cash dividend policy. R Square test results amounted to 0.694. This means that 44.6% of the cash dividend policy is influenced by profitability and investment opportunity sets while the remaining 55.4% is influenced by other variables such as liquidity, company size and other variables that are not used in this research. For investors, it is wiser to make decisions in consideration that is beneficial for investment. For management, it is wiser to make decisions in determining the amount of dividends.Keywords: Profitability, Investment Opportunity Set and Cash Dividend Policy.
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'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