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Junaidi Junaidi
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ANALISIS PENERAPAN STANDAR AKUNTANSI DALAM LAPORAN KEUANGAN USAHA MIKRO KECIL DAN MENENGAH DI KABUPATEN PASURUAN Riski Amilia; Noor Shodiq Askandar; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 08 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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ABSTRACTThis study aims to determine the application of accounting standards for small and medium micro entities in MSMEs Financial Reports in Pasuruan District. This research method uses descriptive qualitative. The population of this study amounted to 30 MSMEs and the sample in this study amounted to 11 MSMEs in Pasuruan Regency. The data used are secondary data in the form of MSME financial reports in Pasuruan Regency. The results of the study show that in general the research conducted by MSMEs has not found conformity in implementing EMKM IFRSs in MSME financial reports, where standard financial accounting for small and medium micro entities has been published by Indonesian accounting ties as a standard in preparing financial reports specifically for MSMEs as a means of facilitating other arrangements and interests.Keywords: SAK EMKM, UMKM, Financial Report
REAKSI INVESTOR DALAM PASAR MODAL TERHADAP PERPPU ORMAS (Peraturan Pemerintah Pengganti Undang-Undang Organisasi Masyarakat) NO 2 TAHUN 2017 (Event Study Pada Perusahaan yang Terdaftar Dalam LQ45 di Bursa Efek Indonesia) Eka Sriwulan Sari; Afifudin Afifudin; 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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ABSTRACTThe aim of the study was to prove empirically the differences betweenabnormal return and trading volume activity before and after the validity ofperppu ormas. The study utilized a quantitative designer involving the dataobtained from secondary sources such as Yahoo Finance. The populationconsisted of 45 companies listed in the Indonesia stock exchange LQ45. Thesamples were determined by using purposive sampling with a criteria of thoselisted in the LQ45 during the period of August 2017-January 2018 and wheneverthe data required were accessible. 45 companies that met the criteria were usedas sample of the study. The analysis was done by using paired sample t-testsupported by software SPSS for windows.The results of the study indicated that there is not significant differencebetween the abnormal return dan trading volume activity before and after thevalidity of perppu ormasKey word : abnormal return, trading volume activity
HUBUNGAN PEMAHAMAN AKUNTABILITAS, TRANSPARANSI, PARTISIPASI, VALUE FOR MONEY TERHADAP GOOD GOVERNANCE Eko Suryo Deni Saputro; Mohammad Amin; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 11 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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ABSTRACTThis research was conducted with the aim of: To find out the effect understandingof accountability, transparency, participation, value for money towards goodgovernanceThe population used in this study is the financial staff of Malang OPD whohave received public services. The method used in this research is multiple linearregression method.Based on the results of the research, some conclusions can be drawn,namely: 1) the results of t show that the accountability comprehension variableaffects the good governance, 2) the transparency variable does not have a positiveeffect on good governance, 3) the participation variable has no effect on goodgovernance, 4) the value for money variable does not affect the good governance,F results indicate that the variables of understanding accountability,transparency, participation, value for money affect good governance.Keywords: Accountability, Transparency, Participation, Value for Money andGood Governance.
PENGARUH STRUKTUR MODAL DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN MANUFAKTUR DI BEI TAHUN 2016-2018 Fajar Maulana Nur Amin; Afifudin Afifudin; 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 the Capital Structure and Company Size on Company Values in Manufacturing companies listed on the Stock Exchange for the period 2016-2018. There are 30 Manufacturing companies that are taken using Purposive Sampling techniques, namely the selection of samples based on certain criteria. The data collection method used is the documentation method of collecting and recording secondary data in the form of 2016-2018 financial statements for manufacturing companies listed on the Indonesia Stock Exchange. The data analysis technique used in this study is the data normality test, multiple linear regression, classical assumption test. The results of the study prove that simultaneously the capital structure variables and firm size have a significant effect on the value of manufacturing companies on the IDX. Partially the capital structure has a positive and significant effect on firm value and firm size has a positive and significant effect on the value of manufacturing companies on the IDX. The results of this study can be used as a consideration for investors in deciding to invest.Keywords: Capital Structure, Company Size, and Company Value.
PENGARUH PROFITABILITAS, LEVERAGE DAN STATUS PERUSAHAAN TERHADAP PENGUNGKAPAN LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2017-2019 Shokib Rohmatulloh; Junaidi Junaidi; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 07 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

This study aims to analyze the effect of Profitability, Leverage and Company Status on Financial Statement Disclosure. The sampling technique used in this research is to use the purposive sampling method with a total sample of 61 companies. The data was obtained through the official website of the Indonesian Stock Exchange from 2017-2019. The analytical technique used is descriptive statistical test, normality test, classical assumption test, multiple linear regression analysis and hypothesis testing with a significance level (α) of 0.005. The results of this study indicate that Profitability and Leverage have an effect on Disclosure of Financial Statements while Company Status has no effect on Disclosure of Financial Statements.Keywords: Profitability, Leverage, Company Status, and Financial Statements Disclosure.
PENGARUH FASILITAS TAX AMNESTY PERIODE I-II TERHADAP KEPATUHAN WAJIB PAJAK (STUDI KASUS PADA MAHASISWA PERGURUAN TINGGI ISLAM DI MALANG) Avi Rizqi Rahayu Putri; Afifudin Afifudin; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 6, No 01 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
Publisher : Universitas Islam Malang

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In general, Tax Amnesty  is a limited time opportunity for the same group of taxpayers as the pardon of tax liabilities relating to the past. The purpose of this research is to know and analyze Amnesty facility of I-II period on Taxpayer compliance. The population in this study is all faculty of economics who have taken the subject of taxation registered in Student Islamic University of Malang. Sampling technique through simple random sampling method or random selection. From hypothesis testing simultaneously can be seen simultaneously significant facility of tax amnesty period I-II to taxpayer compliance. Analysis test using a model simple linier regresion analysis. The result of this study concluded that tax amnesty has positive and significant effect to an taxpayer compliance.
ANALISIS PENGARUH PENGALAMAN AUDITOR, KOMITMEN PROFESIONAL, ORIENTASI ETIS DAN NILAI ETIKA ORGANISASI TERHADAP PERSEPSI DAN PERTIMBANGAN ETIS (Studi Kasus Pada KAP di Kota Malang). Abdur Rohman; Nur Diana; 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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ABSTRACTThis research is conducted with the purpose of: 1) To know whether experience,professional commitment, ethical orientation and organizational ethical valuessimultaneously affect the perceptions and ethical considerations of Auditors PublicAccountant Office in Malang, 2) Is experience, professional commitment, ethical orientationand value Organization affects partially on the perception and ethical considerations AuditorPublic Accounting Firm in Malang.Populasi used in this study is KAP Kotamalang.Pemilihan sample using purposive sampling.Berdasarkan criteria, obtained 50 KAPwhich became the sample in this research.Method used In this study using multiple linearregression method.Based on the results of the analysis can be put forward severalconclusions as follows: 1) F test results show that the variables of experience auditors,professional commitment, ethical orientation and ethical values of the organizationsimultaneously affect perceptions and per Ethical scale.2) The results of t test show that forthe variable experience of auditors partially have no significant effect on the perception andethical considerations.3) Professional commitment variable partially significant effect on theperception and ethical considerations.4) variable ethical orientation partially significanteffect on Perceptions and ethical considerations. 5) organizational ethical values partiallyhave significant influence on perceptions and ethical considerationsKeywords: Auditor Experience, Professional Commitment, Ethical Orientation And Value ofOrganizational Ethics and Perceptions and Ethical Considerations ABSTRAC
PENGARUH TINGKAT PENGUNGKAPAN SUKARELA TERHADAP NILAI PERUSAHAAN DENGAN VARIABEL KONTROL LEVERAGE, GROWTH, SIZE, DAN ROA (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2019) Siti Rabiatul Fauziah; Nur Diana; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 04 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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The study aims to examine empirical evidence affecting voluntary disclosure rates with control variables of leverage, growth, size, and ROA at the company's value. This method uses quantitative methods. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange in 2016-2019.Sample selection using purposive sampling. A sample of 53 companies with a four-year observation, resulting in a total test sample is 212 observations. Data types use secondary data, data analysis uses multiple linear regression, test normality, classic assumption test and hypothesis testing.The results of this study showed that the partial hypothesis of voluntary disclosure rates, leverage, growth, size, and ROA had a significant impact on the company's value. For simultaneous testing between voluntary disclosure rates, leverage, growth, size, and ROA have an influence on the company's valueKeywords: voluntary disclosure rate, leverage, growth, size, ROA and productive company value.
KEPUTUSAN INVESTASI KEPUTUSAN PENDANAAN DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN (Studi Kasus Perusahaan LQ45 Yang Terdaftar Di Bursa Efek Indonesia) Syuria Darma Putra; 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

ABSTRACTCompany Value is the price that potential buyers are willing to pay when thecompany is sold. Therefore every company will strive to maximize the value of thecompany by having a high company stock price. Investment Decisions, FundingDecisions and Dividend Policy are used as independent variables that areexpected to affect the value of the firm as a dependent variable. This type ofresearch is classified as a quantitative research. The population in this researchis LQ45 Company Registered in Indonesian Stock Exchange (IDX) in 2013 until2017. The method of selecting sampling with purposive sampling method so as toget the number of samples of 28 companies and the number of observations(observation) as many as 140 times. The data used in this research is secondarydata obtained from www.idx.co.id. Data collection techniques with documentationtechniques, in this case the data in question in the form of annual corporatereport. Research data were analyzed by multiple linear analysis. The results ofthis study indicate that investment decisions affect the value of the company whilethe Decree of Funding and the Policy of Dividend has no effect on the value of thecompany.Keywords: Corporate Value, Investment Decision, Funding Decision, DividendPolicy, LQ45 Company, Indonesia Stock Exchange.
SLACK RESOURCES, RAPAT DEWAN KOMISARIS DAN FEMINISME DEWAN DIREKSI TERHADAP KUALITAS PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN Iswatin Lutfi Hasanah; Maslichah Maslichah; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 11 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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ABSTRACTThe resarch was conducted to find out how the influence of Slack Resources, Board of Commissioners Meetings and Board of Directors Feminism on the Quality of Corporate Social Responsibility Disclosure. The population used in this study is a consumer goods manufacturing sector manufacturing company listed on the Indonesia Stock Exchange (IDX) in 2015-2018. The selection of sample using Purposive Sampling and multiple linear regression analysis methods. The results of this study are slack resources anf feminism the board of directors has a positive effect on the quality of corporate sosial responsibility disclosure. Whereas the board of commissioners’ meeting did not affect the quality of corporate sosial responsibility disclosure.Keywords: slack Resources, Board of Commissioners Meeting, CSR, Feminist Ethical Theory, Disclosure Quality
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