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Junaidi Junaidi
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PENGARUH PERSEPSI WAJIB PAJAK ATAS PENERAPAN PERATURAN PEMERINTAH NO. 23 TAHUN 2018, PEMAHAMAN PERPAJAKAN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK USAHA MIKRO, KECIL, DAN MENENGAH KOTA MALANG Rizki Dwi Prasetyo Sunaryo; Anik Malikah; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 05 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe purpose of this study was to determine the effect of perception of taxpayers on the application of Government Regulation no. 23 of 2018, Taxation Understanding and Taxpayer Awareness of Micro, Small and Medium Business Taxpayer Compliance in Malang City. Samples were selected using purposive sampling obtained by 240 respondents based on the criteria applied. This research uses multiple linear regression models. The results of this study indicate that the Perception of Taxpayers on the Application of Government Regulation No. 23 of 2018, Taxpayer Understanding and Taxpayer Awareness has a significant positive effect on Taxpayer Compliance No. 23 of 2018. Perception of Taxpayers on the Application of Government Regulation No. 23 of 2018 does not affect the compliance of Micro, Small and Medium Enterprises Taxpayer Malang. Understanding Taxation has a significant positive effect on Compliance of Micro, Small and Medium Enterprises Taxpayer Malang. Awareness of Taxpayers has a significant positive effect on compliance of Micro, Small and Medium Business Taxpayers of Malang City.Keywords: Perception of Taxpayers on the Application of Government Regulation No. 23 of 2018, Understanding of Taxation and Taxpayer Awareness and Taxpayer Compliance
PENGARUH TEMPORARY AND PERMANENT DIFFERENCE TERHADAP PERTUMBUHAN LABA DENGAN SMALL AND LARGE BOOK TAX DIFFERENCE SEBAGAI VARIABEL MODERATING Uswatun Khasanah; Nur Diana; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 04 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020
Publisher : Universitas Islam Malang

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The purpose of this research is to determine the effect of temporary and permanent difference on earnings growth with small and large book tax difference as a moderating variable. The independent variable in this research is temporary and permanent difference, while the dependent variable is profit growth and small and large book tax difference as the moderating variable. This type of research is correlational research with a quantitative approach because the data used are in the form of numbers and numbers. The data source in this research is secondary data in the form of annual report with the data collection method in the form of documentation. The population in this study is the banks that have been listed on the Indonesia Stock Exchange for the period 2015-2018. This study used 31 samples of banks that have selected through purposive sampling for three year. Hypotheses were tested using descriptive statistical analysis, normality tests, classic assumption tests, multiple linear regression with moderating variables, and hypothesis testing using SPSS version 14. The results showed that the temporary difference variable positively and significantly affected earnings growth (0.015 < 0.05). While the permanent difference variable does not affect profit growth (0.599> 0.05). The small and large book tax difference variable also has no significant effect on the relationship between temporary and permanent difference on profit growth.Keywords: Temporary Difference, Permanent Difference, Profit Growth and small and large book tax difference.
PENGARUH KOMPLEKSITAS AUDIT, TEKANAN ANGGARAN WAKTU DAN PENGALAMAN AUDITOR TERHADAP KUALITAS HASIL AUDIT Rachmad Habibullah Ibrahim Zahier; Moh. Amin; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 09 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

ABSTRACT               The purpose of this study for provide empirical evidence about the effect of audit complexity, time budget pressure and auditor experience on the quality of audit results. This study uses primary data by distributing questionnaires. The population used is all auditors who are registered and working at the Public Accounting Firm (KAP) in Malang. The sampling technique used purposive sampling method with predetermined criteria for respondents. Testing the hypothesis in this study using the simultaneous test (jji F), the coefficient of determination () , and the partial test (t test). From the results of this study it is interpreted that simultaneously the variables of audit complexity, time budget pressure, and auditor experience have a significant positive effect on the quality of audit results, while partially audit complexity and time budget pressure have no significant positive effect on the quality of audit results. Keywords: Audit Complexity, Time Budget Pressure, Auditor Experience, and Quality of Audit Results.
ANALISIS PENERAPAN AKUNTANSI LINGKUNGAN DALAM PENYAJIAN LAPORAN KEUANGAN Ellyn Agna Safitri; Noor Shodiq Askandar; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 04 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

This study aims to explain the application of environmental accounting in the presentation of financial statements at the Islamic Hospital of the Islamic University of Malang. This research is a descriptive qualitative research. Data collection techniques that can be in the form of interviews) and methods of observation and data analysis are descriptive model methods. The results of the study stated that the information obtained from interviews with 7 (seven) informants was known that the Islamic Hospital of the Islamic University of Malang had not yet implemented environmental accounting. However, costs related to environmental accounting or the application of waste management have been included in the financial statements and in the presentation of the financial statements, they are free from material errors, and present factual and verifiable data, because the financial statements of the Malang Islamic University Hospital have been published. corrected by several parties, ranging from the team in charge of waste management to the hospital manager.Keywords: Environmental Accounting and Financial Reports
PENGARUH PEMAHAMAN, MOTIVASI DAN SIKAP TERHADAP MINAT MAHASISWA MENEMPUH PENDIDIKAN PROFESI CHARTERED ACCOUNTANT (CA) PADA MAHASISWA AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS ISLAM MALANG Fitri Andarin; Junaidi Junaidi; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 09 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

The world economy is heavily influenced by the growth of globalization. Free trade in within the Association of Southeast Asia Nations (ASEAN), also known as the ASEAN Economic Community (MEA) or the ASEAN Economic Community (MEA), is one impact of globalization. Type research in using certain formulas found during the testing procedure for conduct analysis as part of its quantitative methodology. Survey is a short use researchers to collect data. With Together, the variables of understanding, motivation, and attitudes about the chartered accountant (CA) profession have a positive and significant effect to student interest in chartered accountant (CA).Keywords : Understanding, Motivation, Attitudes, Chartered Accountant (CA) Profession.
PENGARUH NORMA SUBJEKTIF, MOTIVASI INVESTASI, PENGETAHUAN INVESTASI, PERSEPSI RETURN DAN LITERASI KEUANGAN TERHADAP MINAT MAHASISWA BERINVESTASI SAHAM DI PASAR MODAL (Studi Empiris Pada Mahasiswa Akuntansi FEB UNISMA dan UNIBRAW di Malang) Ernia Taufiqoh; Nur Diana; 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

ABSTRACT       This study aims to determine the effect of subjective norms, investment motivation, investment knowledge, perceptions of return and financial literacy on the interest of students investing in capital markets in accounting students undergraduate programs in Malang. Viewed from previous studies that were inconsistent with the results, so this motivated the writer to re-examine the research. The population is active students of the 2016 class of Accounting majoring in the Faculty of Economics and Business, Islamic University of Malang and Brawijaya University, and the sample used is 83 respondents. This data collection is done through a questionnaire. The data analysis in this research uses SPSS version 16. This sampling technique uses purposive sampling method and data testing techniques used in this study include descriptive tests, validity, reliability, normality tests, classic assumption tests and multiple linear regression analysis .       The results of the analysis show that: subjective norms, investment motivation, perceptions of returns have a significant effect on students' interest in investing in the stock market, while investment knowledge and financial literacy have no significant effect on the interest in stock investment in the capital market. Keywords: Investment Interest, Subjective Norms, Investment Motivation, Investment Knowledge, Perception Return, Financial Literacy.
PENGARUH PENGETAHUAN AKUNTANSI DAN KEPRIBADIAN WIRAUSAHA TERHADAP KINERJA MANAJERIAL (Studi pada UMKM Batik Tulis Kabupaten Probolinggo) Ferina Firdayanti; Nur Diana; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 07 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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ABSTRACTThe purpose of this study was to determine the effect of accounting knowledge and entrepreneurial personality on managerial performance. The population in this study was the Batik UMKM in Probolinggo District. “The sample selected using purposive sampling and obtained as many as 108 respondents. based on established criteria. This research uses multiple linear regression models. The results of this study indicate that” accounting knowledge and entrepreneurial personality affect managerial performance. Accounting knowledge has a positive effect on managerial performance. Entrepreneurial personality has a positive effect on managerial performance.Keywords : Accounting knowledge, entrepreneurial personality, and managerial performance
PENGARUH PROFITABILITAS, LIKUIDITAS, SOLVABILITAS DAN GOOD CORPORATE GOVERNANCE TERHADAP PERINGKAT OBLIGASI Reyvina Yuandani Putri; Nur Diana; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 01 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis study aims to find out how the influence of Profitability, Liquidity and Good Corporate Governance on Bond Rankings in banking companies listed on the Stock Exchange for the period 2016-2018. The population in the study were banking companies listed on the IDX, which numbered 14 banking companies which were taken using purposive sampling technique, namely the selection of samples according to certain criteria. The data collection method used is the documentation method, namely by studying and using annual reports obtained from the IDX. The data analysis technique used in this study is multiple linear regression, classic assumption test. The results of the study prove that partially profitability variables have a positive effect on bond ratings, while the variables of liquidity, solvability, managerial ownership, institutional ownership, board of commissioners and audit committees do not significantly influence bond ratings. Simultaneously profitability, liquidity, solvency, managerial ownership, institutional ownership, board of commissioners, audit committees jointly have a significant effect on bond ratings.Keywords: Profitability, Liquidity, Solvability, Managerial Ownership, Institutional Ownership, Board of Commissioners, Audit Committee
ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN (Studi Kasus pada PT MULIA USAHA BERSAMA) Silvi Nurfiana; Noor Shodiq Askandar; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 11 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the application of existing sales information systems in manufacturing companies at PT MULIA USAHA BERSAMA in Malang Regency. This type of research uses a qualitative method with a descriptive approach. The data obtain need are based on the results of interviews with research subjects. The technique used to analyze the existing sales system at PT MULIA USAHA BERSAMA is by collecting data and then processing it so that conclusions can be drawn what kind of sales system has been implemented. The result of this study is a sales accounting information system that has many benefits for owners and for students at the Islamic University of Malang.Keywords: Sales, System, Analysis
FAKTOR-FAKTOR YANG MEMPENGARUHI MELEMAHNYA GOOD CORPORATE GOVERNANCE DI PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2017-2019 Ropidah Sopiani; Abdul Wahid Mahsuni; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 08 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis research was conducted to determine the factors that affect the weakening of good corporate governance in companies listed on the Indonesian stock exchange (BEI) in 2017-2019. In this study, 30 samples of companies listed on the Indonesian stock exchange (BEI) in 2017-2019 were taken. The analytical method used is multiple linear regression. Based on the results of the tests that have been carried out, it is concluded that simultaneously the variables of leverage, investment opportunities, and ownership concentration have a significant effect on the weakness of good corporate governance. The partial test results show that the leverage variable has a significant effect on weak good corporate governance, the investment opportunity variable has no significant effect on the weak implementation of good corporate governance, and the ownership concentration variable has a significant effect on weak good corporate governance.  Keywords : Leverage, investment opportunities, ownership concentration
Co-Authors A. Nurfajri Irwan AA Sudharmawan, AA Aan Wasan Abdul Adib Raimudin Abdul Gani ABDUL GANI Abdul Jihad Abdul Kadir Abdul Kadir. Ms abdur rohman Abdurrahim Abdurrahman Abdurrahman Abid Ramadhan Achmad Noerkhaerin Putra Achmad Nursalim Ade Kurnia Putri Adi Saputra Adisasmita, Sakti Adji Adriansyah Adriansyah Afandi, Yusuf Afdalena Afdalena Afdalul Aulad Afrinaldi Afrinaldi Agung Pradhana Putra Agus Humaidi Agustin Elya Farfara Ahmad Amdi Zamrud Kurnia Ahmad Azizi Ahmad Fadli Ahmad Syuhada Ahmad Zeky Sandra Ainun Mardiah Ajeng Pratiwi Al Baihaqi Anas Al Husain Albaihaqi Anas Alfridsyah Alfridsyah Allysa Rochmadina Tjahyaningrum Amalia Wahyuni Amelia Putri Amir Supriyanto Amri Amir Amrullah Amrullah Andi Maulidi Andi Wijaya Angga Mario Pernando Anik Malikah Anis Mashdurohatun Anis Nurul Hadi Anisa Fahrina Amalia Anisa Indriawati Anita Aisyah Anita Rahayu Ardianti Harun Arief Fuady Arief Rachmawan Ariefin Ariefin Arif Septiawan Arifmiboy, Arifmiboy Aris Susanto Ariska Ariska Arista Fauzi Kartika Sari Arman Husni ARUNG ARUS Asadi Asadi Asriani Ariani Asriani Asriani Aswin Syahputra Atminingsih Atminingsih Atminingsih Atminingsih Aulia Rahmah Puteri Avi Rizqi Rahayu Putri Baehaqi Bahri Joni BAHRUL ULUM Baidowi Baidowi Bambang Istijono, Bambang Bayu Arifin Bernadeta Ritawati Boihaqi Boihaqi Budihariyanto Budihariyanto Bunga Salsabila Candra Alamsyah Charles Charles Chastine Fatichah Chicha Lestari Citra Ayu Putri Pertiwi Cut Faizah Cut Fauziah Daddy Budiman Dahnia Wahyu Novitasari Damanhuri Daud Damanhuri, Harfiandri Darmaida Sari Darul Ilmi Dea Febrianti Dedi Joko Hermawan Dedi Saputra Dedison Gasni Desi Desi Dessy Artina Deswalantri Deswalantri Devita Maisari Dewi Ariefahnoor Dewi Merdayanty Dewi Nur Khusniyah Dhita Nugrahing Ramadhani Dian Anjani Dicky Armanda Didi Susanto Diky Wahyu Saputra Dillah Suci Ananda Dimas Adik Ragil Putra Dina Mariska Dinda Ha Yahya Dini Sri Wahyuni Ditha Damayanti Dodi Haryono Dwi Fredian Hudarangga Dewa Dwi Mirani Dwi Roblia Agustika Dwiyani Sudaryanti Dyana Fitriyah Edy Mahfudz Edy Mahfuz Effendi, Ihsan Eka Saputri Nurmalasari Eka Sriwulan Sari Eko Krida Zafran Zakir R. Eko Pramono Eko Suryo Deni Saputro Ellya Susilowati Ellyn Agna Safitri Elsa Nur'aini Emi Febriani Emilda Firdaus Emizal Amri, Emizal Endang Fitriani Erika Habibah Ermanovida Ermanovida Erni Achmad Erni Achmad Ernia Taufiqoh Evi Deliana HZ Fachry Abda El Rahman Fadhilla Yusri Fadhliani Fadhliani Fahrul Rozi Faisal Damsi fajar baihaqy Fajar Maulana Nur Amin Fandi Ahmad Hasan Farhans Darenra Farid Saiful Mustakim Farida Rengifuryaan Fathun Ni'am Dwi Syahputra Fatma Sari fauzan Fauzan Fazrina Zahara febi febi Febrizul Azmi Ferina Firdayanti Ferly Ardhy Fhirman Sinaga Fildza Avisyah Filiana Filiana Firza Roehafi Fitri Andarin Fitri Ayu Lestari Fitri Mulyana Fitri Rizqy Amalia Fitria Masulili Fitriani Fitriani Flourenchia Charolline Latupapua Fona Fitry Burais Ganjar Samudro Ghifran Al Afghani Ghozali, - Imam Glien Excell Julio Marshanda Gurum Ahmad Pauzi Gusliana HB Guslinawati Guslinawati Gusti Meinar Girda Ariani hadi latif Hadiwijaya Hadiwijaya Hafnidar A. Rani HAIDIR ALI DAENG LATANDE Halimah Tusyadiah Harahap Hamdani . Hanifur Rachman Hariri Hariri Haris Maulana Harminto Harminto Haryono Haryono Hasanah Hasanah Haudi Haudi Helmalia Helmalia Henderi . Herlan Martono Heru Meidiva Hery Widijanto Hiqmahtunnisah Hiqmahtunnisah Husna Sari Siregar Husnul Hasanah Husnurrofiq Husnurrofiq Ibnu Yasier Ida Oktariani Br Surbakti Iin Fatmala Ikrimatullael Ikrimatullael Ilham Muhammad Aurum Mulyono Ilisa Fajriyati Ilma Suryani Mardana Imam Mahmud Imfita Nur Rosidah Inayatul Anisah Indah Fauziah Indah Kurnia Pebri Indah Rosida Indra Mawardi Indrianto Indrianto Ira Alia Maerani Irvan Hidayah Irwan Saban Ismahan Umran Isnaini Arofatul Azizah Isnaini Hidayati Iswantir M Iswatin Lutfi Hasanah Iwan Hermawan Jaja Suparman Januar Januar Jayawarsa, A.A. Ketut Jeffry Jeffry Jeffry Jeffry Joko Haryono Juhairiyah Juhairiyah Julia Ambarwati Julia Julia Jumaria Manda Juniati Juniati Kabri Kabri Katimin Katimin Khairatunnisa Khairatunnisa KHAMIDATUL AZIZAH Khusnul Fadila Khusnul Munawaroh Khuzaini Khuzaini Kifayatul Akhyar Kiki Amelia Eflin KN Sofyan Kresna Murti Kurniawati Kurniawati Kusrini Kusrini Laila Hayati Laili Septiani Laksono Trisnantoro Lamirin Lamirin Leily Fatmawati Lidia Waningsih Zaluhku Linda Marlia Liora Liora Lisniasari Lisniasari Lita Lada Antana Livia Alhabsyie Lukman Hakim Lukmana Umara Diwa Lupita Lupita Lusi Maira Lusyani Sunarya Lutfiati Choridah M Khoirul Abidin M. Agum Wira Yudha Gumelar M. Arif M. Haris Syafitri M. Hasan Rifa’i M. Imamul Muttaqin Arsandhi M. Sadewa Rafie Aldiza M. SUKRON M. Yusuf Alfandi Hasan Madinatul Jannah Mahmudah Mahmudah Malik Madani Maria Giacinta AS Marjunus, Roniyus Markus Lato Munthe Maslichah, Maslichah Mastu’ah Mastu’ah Melani Melani Melly Melly Mexsasai Indra Mirdad Mirdad Mislianti Mislianti Mochlisin Andriyanto Moh. Amin Moh. Nawafil Mohammad Alfin Mohammad Amin Mohammad Rif&#039;at Monica Gandasari Mufaizin Mufaizin Muh Faisal Lutfi A Muhaddis Muhaddis Muhammad A. Rauf Muhammad Amin Fatah Muhammad Dimas Albidin Muhammad Donny Ramadhan Muhammad Fatkhur Yusuf Muhammad Halim Muhammad Haris Syafitri Muhammad Isran Ramli Muhammad Junaidi Muhammad Mukhlisin Muhammad Prayuda Muhammad Rifqul Arif Muhammad Rizqi Darojat Muhammad Roif Alghani Muhammad Saleh Pallu Muhammad Shofyan Tsauri Muhammad Syarif Hidayatullah Elmas Muhammad Yusup Hasyim Asngari Muhiddinur Kamal Mujiburrahman Mujiburrahman Mujizatul Safinaza Mulyadi Mulyadi Mulyanto Mulyanto Munjuiatun Munjuiatun Mursal Mursal Mutiara Ihdina Muzakir Nabila Soviatul Fitria Nadana Mardhotillah Nadhirah Putri Nailul Rahmi Nana Erika Nani Kurniati Nashriana Nashriana Nasib Natanael Suranta Nazar Iqbal Perdana Nia Anisti Rahmahida Niken Ayu Saskia Noor Shodiq Askandar Noorlaily Maulida Nora Susilawati Nova Ardila Nova Hari Santhi Novia Rosy Pratiwi Novita Elia Jamil Nur Aini Setyawati Nur Diana Nur Diana Nur Eka Yanti Nur Hidayati Nur Hizbiyatul Jannah Nur Rohim Nur Setiaji Pamungkas Nur Susanto Nuraiza Nuraiza Nurhajati Hakim Nurhasnah, Nurhasnah Nuriani Nuriani Nuril Alfi Darsiya Nuril Izzah Nurjannah Nurjannah Nurmina Nurmina Nurul Azmi NURUL HIDAYAT Nurul Hidayati NURUL HIKMAH Nurul Irvani Nurulita Aryani Oktavianus Ganumba Orbawati Orbawati Otang Kurniaman Panir Selwen Pendi Hasibuan Periyadi Periyadi Periyadi Periyadi Periyadi Periyadi Pravita Nindy Indriyanti Pricillia Pratma Antika Purniadi Putra Puteri Sari Damayanti Putri Putri Putri Welly Putrie Zahra Aprillia Putu Eka Suarmika Rachmad Habibullah Ibrahim Zahier Rachmanita Nofitasari RADITE TISTAMA Rahmawita Rahmawita Rajiv Hafiz Novendri Ramdhani Nur Safitri Randha Kentama Aewaditha Randi Randi Rangga Purnama Rani Darma Sakti Tanjung Ratna Leni Raul Maldini Redi Hardianto Rendi Saputra Reno Fernandes Reno Firdaus Reyvina Yuandani Putri Ricki Harahap Ridhah Taqwa Ridho Sholehurrohman Riduan Riduan Rifatul Waasiah Rika Handayani Rika Novi Krisdayanti Rini Nurul Amla Riri Trinanda Ririn Juli Anggraini Riska Mawarni Riski Amalia Riski Amilia Rita Hayati Riyan Agus Faisal Hasibuan Riyani Safitri Rumain Rizal Aji Pamungkas Rizki Dwi Prasetyo Sunaryo Rizky Allivia Larasati Haibar Rizky Ghoffar Rizky Syakinah J. Hoda Rizky Syamsudin Rizma Fauziyah Rizqi Muhammad Rayyan Rizqi Waluya Ningsih Rokhmatullaeli Rokhmatullaeli Rolan Rolan Ropidah Sopiani Rudi Nursetyo Rustam Rustam Ryansyah Ilham Sasti Sabilla Tian Safitri Saifudin Saifudin Salmi Wati Salmiwati Salmiwati Salsabila, Unik Hanifah Samhaji Samhaji Sandila Elatul Latifah SANUSI SANUSI Sarce Sarce Sarrah Nikmatul Hidayah Sasno Mahurisal Sayyi Sayyi Sebastian Sebastian Seger Priantono seroja Miranda Setiawan Moh Syarif Shelina Apriliani Sheny Nurul Aini Shofiyullah Muzammil Shokib Rohmatulloh Silahuddin Silahuddin Silfania Nigellia Silvi Isnendina Silvi Nurfiana Silvia Anisa Siska Yoniessa Siti Aminah Anwar Siti Rabiatul Fauziah Sofyan Sulaiman Sopian Soim Sowiyah Sowiyah Sri Bulkia Sri Endah Wahyuningsih Sri Mulyaningsih Sri Ratna Sulistiyanti Sri Sunantri Sri Wahyu Suciyati Sudarmawan Sudarmawan Sudarmiatin Sudarno Sudarno Suemi Suemi Sugeng Widada Sukarsih Sukarsih Sumadi Sumadi Sunarti Mahmud Suprayuandi Pratama Supriadi Supriadi supriyo supriyo Suroto Suroto Surtono, Arif Suryani Adam Susanda Febriani Syukur Kholil Syuria Darma Putra T Khairul Fadjri Tamalkhani Syammaun Tamaulina Br Sembiring Tania Dian Nugraini Taufik Gunawan Tetty Anggraeni Tifani Gresilia TINO ORCINY CHANDRA TITIN HARTINI Tona Aurora Lubis Tri Ayunda Fitria Triatmo Sugih Hardono Tsabita Putri Anjani Tumpal H. S. Siregar U Edi Suryadi Ullia Asyhari Utami Setya Ningsih Vera Wardani Veri Dwi Pratiwi Vidia Tutik Visca Handayani Vivin Setia Irnia Wahidah Wahyu Ningsih Wahyu Suryani Wahyu Utama Wanda Agita Devi Warsito Warsito Wedra Aprison Wenny Dwi Retna Prihartanti Widia Qurrotaa'yun Wijaya Septrianto Winja Kumari Wiraya Aidiliya Utama Yandi Suprapto Yanti Yulianti Yelfi Dewi Yeni Nuraeni Yesi Nurmawi Yovi Arisanti Yudhi Purwananto YUDI IRAWAN Yuli Yetri Yulia Susanti Yulnafatmawita Yulnafatmawita Yunita Dwi Puspita Yunita Rambu Tagu Hana Yusmini Yusmini Yusni Hervy Yusuf Yusron Yusron Yusuf Damar Jati Yuzarion, Yuzarion Zahrul Fuadi Zaida Fairuzah Zainul Akmal Zainul Zainul Zainus Salimin Zakiatus Shaufi Zakir, Supratman Zamzami Zamzami Zariul Antosa Ziyadatur Rohmah Zolkhan Noor Zuhdan Kun Prasetyo Zulfa Razi Zulfani Sesmiarni Zulfikar Jayakusuma