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Junaidi Junaidi
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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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Abstract

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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Abstract

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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Abstract

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
ANALISIS REAKSI INVESTOR TERHADAP PENGUMUMAN RIGHT ISSUE DAN PENGUMUMAN LABA DI BURSA EFEK INDONESIA (BEI) (Studi Pada Perusahaan Manufaktur Yang Terdaftar di BEI Pada Tahun 2017-2019) Nur Susanto; Noor Shodiq Askandar; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 10 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

ABSTRAKThis study aims to analyze investors' reactions to the announcements of rights issues and earnings announcements on the stock exchange. Hypothesis testing using regression analysis. Research using secondary data from www.idx.com. This study uses 6 manufacturing companies that have been selected through the documentation method. for three years. Hypothesis testing using regression analysis. Simultaneously, Abnormal Return, Tranding Volume, there is a difference in Return before and after the announcement of the Right Issue. Based on the results of the Paired Sample t-test, there is no difference in Tranding Volume Activity before and after the announcement of Profit. Keywords: Investor Reaction, Right Issue Announcement and Profit Announcement
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA INDIVIDU PENGGUNA SISTEM INFORMASI DENGAN MENGGUNAKAN MODEL DELONE DAN MCLEAN (Studi Kasus pada Pemakai Aplikasi Accounting Information System PT Pegadaian (persero) Cabang Pembantu Singosari) Imfita Nur Rosidah; Anik Malikah; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 04 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe study aimed to analyze of the Factors Affecting the Individual Performance ofInformation System Users Using the DeLone and McLean Model (Case Study onAccounting Information System Users at PT Pegadaian (persero) SingosariAuxiliary Branch). The method used is Partial Least Square (PLS). The results ofthe study found that the quality of information systems does not affect but thequality of information, service quality, and conditions that facilitate proven jointlyaffect the performance of individual users of information systems throughinformation system user satisfaction. The quality of information systems has nosignificant positive effect on the satisfaction of information system users.Information quality, service quality, and facilitating conditions have a significantpositive effect on information system user satisfaction. Information system usersatisfaction has a significant positive effect on the performance of individualinformation system users.Keywords: Model D & M, Information System and Individual Performance.
PENGARUH TINGKAT KEPATUHAN WAJIB PAJAK BADAN TERHADAP PENINGKATAN PENERIMAAN PAJAK YANG DIMODERASI OLEH PEMERIKSAAN PAJAK PADA KANTOR PELAYANAN PAJAK (KPP) PRATAMA MOJOKERTO Dahnia Wahyu Novitasari; Afifudin Afifudin; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 08 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe purpose of this study is to determine and analyze whether there is aninfluence between the level of compliance of corporate taxpayers to increase taxrevenues on Tax Office (KPP) modified tax inspectors. The sample used isprocessed data obtained from Tax Service Office (KPP) from 2015-2017 by usingjudgement sampling. The results of this study indicate that corporate taxpayercompliance has a positive and significant effect on the increase of tax revenuewithout any moderation. Meanwhile, when the occurrence of moderationcompliance has a negative and insignificant effect on tax revenues and taxes havea positive and significant impact on tax revenue.Keywords: corporate taxpayer compliance, tax receipts, and tax audit.
PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN (FINANCIAL STATEMENT FRAUD) MENGGUNAKAN BENEISH RATIO INDEX PADA PERUSAHAAN MANUFAKTUR YANG LISTING DI BURSA EFEK INDONESIA (BEI) TAHUN 2016-2018 Anis Nurul Hadi; 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

This research aims to review the percentage of manufacturing companies who listing on BEI  2016-2018 period are classified as manipulators, non-manipulators, and excluding manipulators and non-manipulators  uses seven index count known as Beneish Ratio Index.  The indexes are Days Sales in Receivable Index (DSRI), Gross Margin Index (GMI), Assets Quality Index (AQI), Sales Growth Index (SGI), Leverage Index (LVGI), Depreciation Index (DEPI), and Total Accrual To Total Assets Index (TATA). The research population is the whole company listing on the Indonesia stock exchange (BEI) 2016-2018 periods. Data collection method using documentation. The sample use non probability purposive judgement sampling, which samples are 25 companies in the above criteria. Detection by beneish ratio index, the results of research on manufacturing companies which listed 2016-2017 periods could be classified as manipulators are 12 % with the number of 3 companies, 2017-2018 periods is manipulators of 4 % with number of 1 company. 2016-2017 periods which as non-manipulators are 76 % with the number of 19 companies, 2017-2018 periods classified as non-manipulators are 88 % with the number of 22 companies. 2016-2017 periods classified as gray company are 12 % with the number of 3 companies, 2017-2018 periods as gray company are 8 % with the number of 2 companies. The ratio of the most determining the manipulation in this research is SGI , LVGI , and TATA.Keywords: Financial Statement Fraud, Manipulators, Non Manipulator, Gray Company, Beneish Ratio Index.
PENGARUH KEPEMILIKAN MANAJERIAL, GROWTH OPPORTUNITY, DAN LEVERAGE TERHADAP KONSERVATISME AKUNTANSI (Studi Empiris Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2016-2018) Endang Fitriani; Maslichah Maslichah; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 07 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis study aims to determined the effect of managerial ownership, growth opportunity, and leverage on accounting conservatism during the 2016-2018 period. The variables examined in this study are managerial ownership, growth opportunity, and leverage as independent variables, accounting conservatism as the dependent variable. The research method used is descriptive statistical method. By testing verification using multiple linear regression with IBM SPSS Statistic program version 22. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange during the period 2016-2018. The data used is secondary data, namely the annual report of the company that was sampled in the study. The research sample was 28 manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018 which were taken using the Purposive Sampling method. The results of this study indicate that managerial ownership and growth opportunity have no significant effect on accounting conservatism, but leverage has a significant negative effect on accounting conservatism.Keywords : Managerial Ownership, Growth Opportunity, Leverage, Accounting Conservatism
ANALISA FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PERATAAN LABA PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN PERUSAHAAN GO-PUBLIC PERIODE 2014-2016 YANG TERDAFTAR DI BEI Yulia Susanti; Abdul Wahid Mahsuni; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 6, No 10 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
Publisher : Universitas Islam Malang

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Abstract

ABSTRAKSI Tujuan penelitian ini adalah untuk mengetahui dan menganalisis Analisa Faktor-Faktor Yang Berpengaruh Terhadap Perataan Laba Pada Perusahaan Manufaktur Subsektor Makanan Dan Minuman Perusahaan Go-Public Periode 2014-2016 Yang Terdaftar Di BEI. Lokasi penelitian yaitu pada Pusat Penelitian dan Pengkajian Pasar Modal Indonesia (P4MI) Fakultas Ekonomi Islam Malang dengan waktu penelitian Januari 2017 sampai Juni 2017. Pengujian terhadap ketepatan reaksi pasar saham dilakukan dengan Perusahaan Manufaktur Subsektor Makanan Dan Minuman Perusahaan Go-Public Periode 2014-2016 Yang Terdaftar Di BEI dengan metode purpose sampling populasi yang dijadikan sampel merupakan populasi yang memenuhi kriteria tertentu dengan tujuan untuk mendapatkan sampel yang representatif sesuai dengan kriteria yang ditentukan. Metode pengujian menggunakan Uji Normalitas, Uji Asumsi Klasik, dan Analisis Regresi Linier Logistik dengan Program SPSS for Windows Versi 24. Kesimpulan yang diperoleh bahwasannya Return On Asset (ROA), Net ProfitMargin (NPM), Leverage, dan Ukuran Perusahaan secara simultan berpengaruh positif terhadap perataan laba. Serta dari penelitian ini ditemukan bahwa variabelReturn Of Asset (ROA) dan Net Profit Margin (NPM) berpengaruh positif terhadap perataan laba. Sedangkan variabel Leverage (DAR) dan Ukuran Perusahaan tidak berpengaruh positif terhadap perataan laba.Kata kunci: Return Of Asset (ROA), Net Profit Margin (NPM), Leverage (DAR) dan Ukuran Perusahaan.
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