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Junaidi Junaidi
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PENGARUH GOOD CORPORATE GOVERNANCE, FREE CASH FLOW DAN LEVERAGE TERHADAP KINERJA KEUANGAN PERUSAHAAN LQ45 DI BEI Rizky Syamsudin; 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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Abstract

ABSTRACTThe purpose of this research to determine the influence of Good Corporate Governance, Free Cash Flow and Leverage towards Financial Performance of the LQ45 company. The data used in this study is secondary data. The population used is LQ45 company at BEI for the period 2015-2017. The sampling technique was done by purposive sampling method. The sample of this research is 38 companies. Data analysis was done by using multiple linier regression method. The result of this study indicate that Simultaneously, board of commissioner, independent commissioner, board of director, audit committee, managerial ownership, institutional ownership, free cash flow and leverage significantly affected the Financial performance. Partially, board of commissioner, independent commissioner, board of director, institutional ownership, and leverage didn’t significantly affect the Financial performance. Audit committee negatively and significantly affect the Financial performance. Meanwhile, managerial ownership and free cash flow positively and significantly affect the Financial performance. Keywords : Good Corporate Governance, Board of Commissioner, Independent Commissioner, Board of Director, Audit Committee, Managerial Ownership, Institutional Ownership, Free Cash Flow, Leverage, Financial Performance
PERSEPSI MAHASISWA AKUNTANSI TERHADAP ETIKA BISNIS DAN ETIKA PROFESI DI PANDANG DARI SEGI GENDER (Studi Kasus Mahasiswa Akuntansi Unisma) Ilma Suryani Mardana; Junaidi Junaidi; Siti Aminah Anwar
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 research focuses on business ethics and professional accounting ethics using empirical studies at the University of Islam Malang. The purpose of this study was to examine the average difference in perceptions of business ethics and professional accounting ethics between male and female accounting students at the University of Islam Malang. The population of this study were accounting students at the University of Islam Malang. The sample used was 56 respondents consisting of 28 male students and 28 female students. Data were collected using questionnaires and distributed by purposive sampling method. Independent sample t-test was used in testing this hypothesis. The results of the hypothesis show that there is no difference in the mean perception between male students and female accounting students of business ethics and accounting professional ethics.Keywords: Perception of accounting students, Business Ethics, Professional Ethics of accountants.
PERSEPSI MAHASISWA AKUNTANSI TENTANG KEILMUAN AKUNTANSI DAN SOFT SKILL (BAHASA INGGRIS DAN TEKNOLOGI INFORMASI) TERHADAP KESIAPAN MENGHADAPI TANTANGAN ERA REVOLUSI INDUSTRI 4.0 Sandila Elatul Latifah; Junaidi Junaidi; Arista Fauzi Kartika Sari
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

The purpose of this research is to find out how the influence of accounting scientific variables, English soft skill variables and information technology soft skills variables on readiness in facing the challenges of the industrial revolution era 4.0. The sample in this study were 100 students from two universities in the city of Malang. The sampling used is purposive sampling method. This type of research is quantitative with primary data obtained directly from students majoring in accounting at Malang Islamic University and Maulana Malik Ibrahim State Islamic University of Malang and collecting data using a questionnaire using a Likert scale. The analytical tool used in this study is multiple linear regression analysis by of SPSS 2019. The results are accounting scientific, english language and information technology simultaneously have a positive and significant effect on readiness in facing challenges of the industrial revolution era 4.0. Partially, accounting scientific variables, english and information technology shows that a positive and significant effect on readiness in facing the challenges of the industrial revolution era 4.0.Keywords: Accounting Science, English Soft Skill, Information Technology Soft Skill and Readiness to Face the Challenges of the Industrial Revolution Era 4.0
PENGARUH MOTIVASI TERHADAP MINAT MAHASISWA AKUNTANSI UNTUK MENGIKUTI PENDIDIKAN PROFESI AKUNTANSI (PPAk) DI FAKULTAS EKONOMI & BISNIS UNIVERSITAS BRAWIJAYA MALANG Nur Eka Yanti; Nur Hidayati; 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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ABSTRAKThis study aims to determine the effect of career, degree, economic andquality motivation on the interest of accounting students to take the accountingprofession education exam (PPAK). This study took a sample by distributingquestionnaires to students of the Faculty of Economics and Business, Universityof Brawijaya Accounting Study Program. The sampling technique uses purposivesampling. The data processed in this study were 73 respondents. The results of thestudy show that career, degree, economic and quality motivations simultaneouslyinfluence the interest in taking part in the accounting profession education(PPAK). Career, economic and quality motivation has a partial effect on theinterest in taking part in the accounting profession education (PPAK), while thedegree motivation does not affect the interest in taking part in the accountingprofession education (PPAK).Keywords: Career motivation, degree, economy, quality, interest in accountingprofession education (PPAK)
PENGARUH LABA BERSIH DAN ARUS KAS TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Anita Rahayu; Abdul Wahid Mahsuni; 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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ABSTRACTHigh returns are influenced by many factors including company profits, cash flows, internal conditions of the company and others. The purpose of this study is to find out and analyze how the effect of Net Profit and Cash Flow on Stock Returns on manufacturing companies listed on the Indonesia Stock Exchange (IDX). This study is a type of explanatory research that empirically or quantitatively tests. The population used in this study is manufacturing companies listed on the Indonesia Stock Exchange in 2016 - 2018. The samples used in this study are 14 manufacturing companies listed on the Indonesia Stock Exchange for 3 years. The results of this study indicate that the R Square value of 0.388 shows that Stock Returns of 38.8% can be explained by Net Profit and Cash Flow, while the remaining 61.2% is explained by other variables not in the model or not examined. The conclusions in this study are the variables of Net Profit and Cash Flow have a simultaneous and partial significant effect on Stock Returns. While the dominant variable that influences Stock Return is Net Profit. Keywords: Net Profit, Cash Flow, Stock Return
PENGARUH KARAKTERISTIK PERUSAHAAN DAN UKURAN PERUSAHAAN TERHADAP KUALITAS IMPLEMENTASI CORPORATE GOVERNANCE (studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2013-2016) Muhammad Donny Ramadhan; Mohammad Amin; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 6, No 08 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
Publisher : Universitas Islam Malang

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Abstrak The purpose of this research is to investigate the determinants of corporate governance implementation quality of Indonesian manufacture companies listed in BEI. This research uses 15 firm years for sample. Corporate governance implementation quality data are data for year 2013 until 2016. The variables that were hypothesized influence corporate governance implementation are ownership concentration, Growth, Leverage and SIZE using multiple regression method, this research found that ownership concentration and Leverage have positive influence to corporate governance implementation quality. Keywords: ownership concentration, growth opportunities, leverage, companies size and corporate governance implementation quality
FAKTOR-FAKTOR YANG MEMPENGARUHI KECURANGAN PADA PENGELOLAAN DANA DESA DI KECAMATAN X Sabilla Tian Safitri; Junaidi Junaidi; Hariri Hariri
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

According to the assessment of the trend of cracking down on corruption cases according to the Indonesian Corruption Watch (ICW), village fund fraud every year continues to exist. With losses reaching billions of rupiah. This study aims to determine the influence of the level of competence of village officials, religiosity, morality, effectiveness of internal control and compensation suitability in the occurrence of fraud in village fund management in sub-district X. This type of research is a quantitative research of direct survey methods. The questionnaire used a likert scale with a value of 1-5. Hypothesis testing uses multiple linear regression analysis with SPSS applications. The population and sample were village fund management officers in District X with a total of 56 respondents. The test results showed that simultaneously the level of competence of village officials, religiosity, morality, effectiveness of internal control and the suitability of compensation F value calculated 125.518 > F table 2.40. Partially, the level of competence of village officials, religiosity, morality, effectiveness of internal control does not affect fraud in the management of village funds in the sub-district. Meanwhile, partially the suitability of compensation affects fraud in village fund management in District X. Research is expected to be an evaluation so that village officials evaluate themselves so that village fund management is safe from fraud and does not harm the community or themselves.  Keywords: fraud in village fund management, level of competence, religiosity, morality, effectiveness of internal control, suitability of compensation. 
PENGARUH HARI LIBUR KEAGAMAAN TERHADAP RETURN SAHAM DAN TRADING VOLUME ACTIVITY (TVA) (Studi pada Saham yang terdaftar dalam kelompok Perusahaan LQ45) Samhaji Samhaji; Mohammad Amin; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 06 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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ABSTRACTThis research was conducted on the LQ45 group companies listed on theIndonesia Stock Exchange during 2015-2017 with the title "The Effect ofReligious Holidays on Stock Returns and Trading Volume Activity (TVA)".The purpose of this study is the first to find out the difference between theaverage abnormal return obtained by investors before and after the ReligiousHolidays on the IDX. Second is to find out the difference between the averagestock trading volume activity before and after the Religious Holidays on the IDX.The data analysis method used in this research is the t test (Paired Sample t-test).The results of data analysis and discussion of the results of research thathas been done, it can be concluded that there are no differences before and afterthe Religious Holidays on Abnormal Return and Trading Volume Activity (TVA).This shows that none of the stock trading days has a significant effect on LQ45company's stock returns during the period 2015 to 2017.Keywords: Religious Holidays, Stock Returns, Trading Volume Activity (TVA).
ANALISIS KEBERATAN, BANDING DAN PENGURANGAN (KBP) DALAM MENANGANI KEBERATAN WAJIB PAJAK UNTUK MEMPEROLEH KEADILAN DIKANWIL DIREKTORAT JENDRAL PAJAK (DJP) JAWA TIMUR III Khusnul Fadila; Abdul Wahid Mahsuni; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 08 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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The purpose of this study is to test and analyze empirically the meaning of the field of objection, appeal and deduction in dealing with the problem of objections to taxpayer facilities to obtain justice at the Regional Office of the Directorate General of Taxes East Java III. The population of the study is from taxpayers because of differences of opinion, misperceptions of regulations, negligence of taxpayers and the length of time for issuing objections to decrees. Based on the results of the study, it can provide a brief description that the objection to the tax case that has been carried out by Directorates General of Taxation East Java III. Objection Reviewers must investigate the formal requirements before then conduct an investigation based on material requirements such as summons of the Taxpayer, borrowing of books, records, data, and information owned by the Taxpayer relating to the content of the dispute. Not only that, the Objection Reviewer must also invite the Taxpayer to obtain acceptance whether the Taxpayer will accept or not from the research conducted by the Objection Reviewer before giving a decision for twelve (12) months. From this conclusion, there is a need for an evaluation the objections anticipate of new reviewers who previously served as Objection Reviewers who need longer time to resolve a Tax Objection case and the need to increase the number of objections researchers.Keywords: Taxpayer, Objection Decision Letter, Objection Reviewer. 
ANALISIS EFEKTIVITAS PAJAK DAERAH ATAS PENDAPATAN ASLI DAERAH PADA BADAN PELAYANAN PAJAK DAERAH KOTA MALANG TAHUN 2011-2016 Yunita Dwi Puspita; Nur Hidayati; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 6, No 06 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
Publisher : Universitas Islam Malang

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AbstractThe purpose of this study is to determine the effectiveness of local taxes of the Cityreal income in Malang on 2011-2016. The Research conducted at the Regional Tax Service(BP2D) Malang. The research method using descriptive research, data analysis method usedis quantitative method with secondary data. The research Conducted to measure aphenomenon of research by using the indicator of regional financial ratios to obtain anoverview of local tax revenue mechanisms on City real income (PAD) in order to achieveregional independence. The results of the analysis show that the level of effectiveness of localtaxes during the period of six years varies. The highest effectiveness rate in 2012 was 126%and in 2014 has the lowest effectiveness of 108%. Then the highest percentage When viewedfrom each local taxis from Entertainment taxes in 2012 which reached 159% and local taxesthat have the lowest percentage rates during the year of 2012-2016 from the advertisementtax in 2011 by 94% when compared with the other years . The low level of advertisement taxrate in 2011 was due to the fact that in 2011 the tax targets charged were higher whichcaused the realization of advertisement tax could not reach the good target.Keywords: Effectiveness, Local Tax, City real Income
Co-Authors . Imamul Muttaqin, . Imamul 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 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 Arfah Sofwani Arief Fuady Arief Rachmawan Ariefin Ariefin Arif Septiawan Arifmiboy, Arifmiboy Aris Susanto Ariska Ariska Arista Fauzi Kartika Sari Arman Husni Armanda, Dicky 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 Bahtiar Bahtiar 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 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 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 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 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 Gede Wiadnyana Ghifran Al Afghani Ghozali, - Imam Glien Excell Julio Marshanda Gurum Ahmad Pauzi Gusliana HB Guslinawati Guslinawati Gusti Meinar Girda Ariani hadi latif Hadiwijaya Hadiwijaya Haedar Haedar Hafnidar A. Rani HAIDIR ALI DAENG LATANDE Halimah Tusyadiah Harahap Hamdani . Hamsina Hamsina Hanifur Rachman Hany Handayani Hariri Hariri Haris Maulana Harminto Harminto Haryono Haryono Hasani, Ruslan Haudi Haudi Helmalia Helmalia Henderi . Herawati Herawati Herlan Martono Heru Meidiva Hery Widijanto Hiqmahtunnisah Hiqmahtunnisah Husna Sari Siregar Husnul Hasanah Husnurrofiq Husnurrofiq Ibnu Yasier Ida Oktariani Br Surbakti Ihsan Effendi 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 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 Laila Hayati Laili Septiani Laksono Trisnantoro Lamirin Lamirin Leily Fatmawati Lena Hati 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. 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 Miftah Dwi Lestari 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 Salman Alfarisi 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 Amelia Hrp Nurul Aulia Insani Nurul Azmi NURUL HIDAYAT Nurul Hidayati NURUL HIKMAH Nurul Irvani Nurul Khodifa Yasmin Nurulita Aryani Oktavianus Ganumba Orbawati Orbawati Otang Kurniaman Panir Selwen Pardi Pardi Pendi Hasibuan Periskila Dina Kali Kulla 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 Rahman Rahman Rahmawita Rahmawita Raihan Asri Rajiv Hafiz Novendri Ramdhani Nur Safitri Randha Kentama Aewaditha Randi Randi Rangga Purnama 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 Satriandi Satriandi 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 Angriani Sri Bulkia Sri Endah Wahyuningsih Sri Mulyaningsih Sri Ratna Sulistiyanti Sri Sunantri Sri Wahyu Suciyati Suci Permata Sari Sudarmawan Sudarmawan Sudarmiatin Sudarno Sudarno Suemi Suemi Sugeng Widada Sukarsih Sukarsih Sukriyadi Sukriyadi 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 Tanjung, Rani Darma Sakti Taufik Gunawan Tetty Anggraeni Tifani Gresilia TINO ORCINY CHANDRA 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 S 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 Zahratul Hayat 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