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Junaidi Junaidi
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FLYPAPER EFFECT PADA DANA ALOKASI UMUM (DAU) DAN PENDAPATAN ASLI DAERAH (PAD) TERHADAP BELANJA DAERAH (BD) DI MALANG RAYA TAHUN 2011-2017 Junaidi Junaidi; Nur Diana; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 03 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis study aims to find out whether the Flypaper Effect transfer to the GeneralAllocation Fund from the central government and the Regional Original Revenueaffect Regional Expenditures. In this study, there were three populations and thepopulation of this study was the local government in Malang, consisting ofMalang Regency, Malang City, Batu City. Previously Batu City was part ofMalang Regency and became an autonomous city since 2001. So Batu City wasincluded in the sample of this study because Batu City was still listed in the areain Malang Raya. Based on the first hypothesis of the influence of GeneralAllocation Funds and Regional Original Revenues on Regional Expenditures in2011-2017 it can be seen that the amount of DAU and PAD has a positive effecton the amount of Regional Expenditures, meaning that the greater the GeneralAllocation Funds and Original Regional Opinions received by the governmentwill have a large influence the amount of Regional Expenditures.Based on the second hypothesis the influence of General Allocation Funds andRegional Original Revenues on Regional Expenditures partially in 2011-2017can be seen that PAD and DAU Affect Regional Expenditures.Keyword: Regional Original Assets, General Allocation Funds, RegionalExpenditures, Flypaper Effect
PENGARUH PAJAK DAN MEKANISME BONUS TERHADAP KEPUTUSAN TRANSFER PRICING (Studi Empiris Pada Perusahaan Manufaktur Yang Listing Di Bursa Efek Indonesia Tahun 2013-2016) Allysa Rochmadina Tjahyaningrum; Nur Hidayati; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 03 (2018): e_Jurnal Ilmiah Riset Akuntansi Februari 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRAKSIPenelitian ini bertujuan untuk menganalisis pengaruh pajak dan mekanismebonus terhadap keputusan Transfer Pricing pada Perusahaan Manufaktur yang listingdi BEI 2013-2016. Jumlah sampel yang diambil sebayak 45 Perusahaan manufakturdengan metode purposive sampling. Regresi Linear Logistik digunakan dalamanalisis datanya. Penelitian ini ditujukkan pajak tidak berhubungan denganKeputusan Transfer Pricing, sedangkan mekanisme bonus berhubungan denganKeputusan Transfer Pricing.Kata kunci : Pajak dan Mekanisme Bonus, Transfer Pricing, Perusahaan Manufaktur.ABSTRACKThis research has the effect to analyze the effect of tax and bonus mechanism onTransfer Pricing decision in Manufacturing Company listing in BEI 2013-2016. Thenumber of samples taken as 45 manufacturing companies with purposive samplingmethod. Meanwhile, data analysis using Linear Logistic Regression. The results ofthis study indicate that the tax is not related to Transfer Pricing Decree, while thebonus mechanism associated with Transfer Pricing Decision.Keywords: Tax and Bonus Mechanism, Transfer Pricing, Manufacturing Company.
ANALISIS PENGARUH BID-ASK SPREAD, MARKET VALUE, VARIANCE RETURN DAN DIVIDEND PAYOUT RATIO TERHADAP HOLDING PERIOD SAHAM BIASA PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI TAHUN 2015-2017 Farid Saiful Mustakim; Maslichah Maslichah; 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 research to observe Bid-ask Spread, Market Value,Variance Return and Dividend Payout Ratio on Holding Period. The populationof this study is mining companies listed on the Stock Exchange in 2015-2017. Thesampling techniques using a purposive sampling method that generates the dataas much as 24 companies. This research uses a quantitative approach. Dataanalysis techniques using multiple linear regression analysis. The t test researchshow that Bid-Ask Spread and Market Value variable has significantly positiveeffect on the Holding Period. While Variance Return and Dividend Payout Ratiovariable has no effect on the Holding Period. The simultaneous test research (ftest) show that Bid-Ask Spread, Market Value, Variance Return dan DividendPayout Ratio variables significantly influence on Holding Period.Keywords: Holding Period, Bid-Ask Spread, Market Value, Variance Return,Dividend Payout Ratio
DAMPAK INSENTIF PAJAK FINAL UMKM 1 JULI 2018 TERHADAP PERTUMBUHAN PENERIMAAN PAJAK UMKM DI KPP MALANG SELATAN Laili Septiani; 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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ABTRACTThe purpose of this study is to explain the growth of UMKM tax receipts before and after the stipulation of PP 23 of 2018 at the KPP Pratama Selatan Malang. The method uses the documentation method. published are in UMKM tax receipts and paid Taxpayer organizations 6 months and after the stipulation of PP 23 of 2018 at KPP Pratama Selatan Malang. This study uses normality test data analysis techniques, in this study the data are normally distributed. Data that is normally distributed, then will be analyzed by descriptive statistical test with study show that the growth of UMKM Tax Receipts shows a significance value of 0.065 greater than 0.05 so that it can be concluded according to the growth rate before it is applied and applied to PP 23 of 2018. with a percentage return of 1% to 0.5% this is issued amount of UMKM tax receipts.Keywords: PP 23 of 2018, Tax Revenue Development, UMKM.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PROFITABILITAS DAN KINERJA SAHAM PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (Studi Kasus Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2014-2017) Rika Novi Krisdayanti; Mohammad Amin; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 05 (2019): e_Jurnal Ilmiah Riset Akuntansi Februari 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe aim of this research is to discover the effect of good corporate governance on profitability and stock performance of banking companies that listed on the Indonesian Stock Exchange (IDX). The management also requires financial information contained in financial report which as important tools used by the user to depicts the condition and performance of the company.               The method used in this research is simple Linear Regression. The population in this research is banking companies that listed on the Stock Exchange in 2014 - 2017. The samples were taken comprised of 28 banking companies that had fulfilled the criteria. The analysis used in this research is descriptive statistical analysis, normality test, model test (F test), and statistical test t. The result of this study showed that Good Corporate Governance has a positive effect significantly on the Profitability that uses the Return on Assets (ROA), Return on Equity (ROE), and also the Net Interest Margin (NIM). And Good Corporate Governance has a significant positive effect on Stock Performance using the ratio of stock returns and also Price to Earnings Ratio (PER). Keywords: Good Corporate Governance, Return on Assets (ROA), Return on equity (ROE), Net Interest Margin (NIM), Price To Earnings Ratio (PER) and Stock Return.
PERILAKU OPORTUNISTIK LEGISLATIF DALAM PENGANGGARAN DAN PENGALOKASIAN DANA DIKABUPATEN MALANG Abdul Jihad; Abdul Wahid Mahsuni; 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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AbstractThis study aims to determine the influence of legislative opportunisticbehavior in budgeting and allocation of funds in Malang. The population in thisstudy is the Malang Regency APBD from 2015 - 2017.The sample in this study is that all populations are used as samples withsaturated sample methods. Analysis is done using simple regression. The resultsof this study indicate that partially legislative opportunistic behavior is notsignificant to budgeting (sig. 0.729), and partially legislative opportunisticbehavior has a significant effect on the allocation of funds (sig. 0.057).Keywords: Budgeting of funds, Allocation of funds and OpportunisticBehavior Legislative
FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL (Studi pada perusahaan Food and Beverage di BEI Periode 2015-2018) Haris Maulana; Moh. Amin; 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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ABSTRACK This research aims to determine the influence of company size, asset structure and profitability on the capital structure in part (partial) or simultaneously (simultaneous). This research uses secondary data. This study is a variable size of the company, asset structure and profitability as an independent variable, while the dependent variable is a capital structure. The sampling technique is based on the criteria that have been determined using the purposive sampling method, then 8 Food and Beverage companies are obtained on the IDX in the period 2015-2018, and the data analysis method uses descriptive analysis and multiple linear regression analysis. By testing the data includes normality test, classic assumption test, and hypothesis testing. The results of the analysis show: Simultaneously the independent variables namely company size, asset structure, and profitability have a significant effect on the dependent variable capital structure, partially the size of the company has a significant effect on capital structure, asset structure has a significant effect on capital structure and profitability has a significant effect on capital structure Keyword: corporate size, asset structure, profitability, capital structures
PENGARUH VOLUME PERDAGANGAN SAHAM, CAPITAL GAIN, TINGKAT SUKU BUNGA TERHADAP INDEKS HARGA SAHAM PERUSAHAAN (Studi Empiris Pada Perusahaan Food And Beverages Yang Go Public Di Bursa Efek Indonesia) M. SUKRON; Afifudin Afifudin; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 02 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis study aims to determine the effect of stock trading volume, capitalgains and interest rates on the stock price index of food and beverages companies.This research was conducted at the Indonesia stock exchange by selectingsamples of companies. Listed on the Indonesia stock exchange in 2014 to 2016. Atotal of 13 companies. variables in stock index, capital gain, interest ratestogether have a significant effect on stock trading volume. The amount ofinfluence obtained on the stock price index variable, capital gain, the interest rateon stock trading volume is 41.2%. while the remaining 58.8% are influenced byother variables outside the regression equation.Keywords : stock price index, capital gain, interest rate and stock trading volume.
PENGARUH TEKANAN WAKTU, LOCUS OF CONTROL, TINDAKAN SUPERVISI DAN MATERIALITAS TERHADAP PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT Rangga Purnama; Moh. Amin; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 06 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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ABSTRACTThis study aims to determine the Influence Time Pressure, Locus of Control, Supervision and Materiality of Premature Termination of Audit Procedures. This research includes descriptive research with a quantitative approach. The population in this study is a Public Accountant in the city of Malang. With a sample of 60 Public Accountants in Malang. The sampling technique is purposive sampling. The data collection technique used was a questionnaire.The results of this study indicate that Simultaneously proves that independent or independent variables simultaneously or jointly influence the dependent variable or bound. That is, time pressure, locus of control, supervision and materiality measures have a significant effect on premature termination of audit procedures. Variables of Locus of Control and Maternity have a significant effect on premature on audit procedures. This is indicated by a significant value of 0,000 <0,05. This means that the higher the Materiality and Locus Of Control, the higher the rate of premature termination of the audit procedure. Variables of Locus Of Control have a significant effect on premature termination of audit procedures. This is indicated by a significant value of 0.009 <0.05. This means that the higher Locus Of Control, the higher the rate of premature termination of the audit procedure. Maternity variables have a significant effect on premature termination of audit procedures. This is indicated by a significant value of 0.044 <0.05. This means that the higher the Materiality, the higher the rate of premature termination of the audit procedure. Keywords: Effect Of Time Pressure, Locus Of Control, Supervision Action And Materiality.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITAS, DAN LEVERAGE TERHADAP KEINFORMATIFAN LABA DENGAN KINERJA LINGKUNGAN SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia pada tahun 2014-2017) Mutiara Ihdina; Afifudin Afifudin; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 04 (2019): e_Jurnal Ilmiah Riset Akuntansi Februari 2019
Publisher : Universitas Islam Malang

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ABTRACTThe purpose of this study is to examine the effect of disclosure of corporate social responsibility, profitability and leverage on informational informativeness with environmental performance as a moderating variable. The sample in this study were 15 mining companies listed on the Indonesia Stock Exchange. In this study the sampling technique used purposive sampling. The analysis technique used in the research is multiple regression analysis. The results of this study indicate that corporate social responsibility and profitability have a significant effect on profit informativeness and leverage has no significant effect on earnings informativeness. Environmental performance does not moderate corporate social responsibility towards informational profitability and environmental performance to moderate profitability, leverage against profit informativeness.Keywords: Corporate Social Responsibility, Profitability, Leverage, Informative Profit.
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