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Junaidi Junaidi
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PENGARUH INTEROVERNMENTAL REVENUE, PENDAPATAN ASLI DAERAH (PAD) DAN BELANJA MODAL TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN/KOTA DI JAWA TIMUR Ryansyah Ilham Sasti; Maslichah Maslichah; 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 monetary performance of local governments is a measure of the success of nearby government in managing resources coming from their areas or important authorities. control independently and collaboratively gives extraordinary provider to the network. The motive of this look at turned into to decide the effect of intergovernmental sales, local seed sales (PAD) and capital expenses on the monetary performance of the regency/town authorities in East Java in 2017-2020. This study used an associative method with a quantitative method. The statistics used are secondary information with a time collection of 4 years. the public uses the Audit record (LHP) received from the perfect Audit frame. The sampling method used focused sampling and acquired 29 districts and nine cities in East Java. more than one linear regression evaluation become used inside the records analysis. whilst processing data, IBM Statistical package deal for the Social Sciences type 22 is used. The results of this look at provide an explanation for that intergovernmental revenues have a terrible impact at the economic performance of nearby government. The VARIABLE PAD has a vast high-quality impact on the economic overall performance of the local authorities, and the variable capital expenditure does no longer have an effect on the monetary overall performance of the regional government.Keyword: Intergovernmental Revenue, Regional Original Revenue and Capital Expenditure, Regional Government Financial Performance. 
Pengaruh Fraud Pentagon, Efikasi Diri dan Penyalahgunaan Teknologi Informasi Terhadap Kecurangan Akademik pada Pembelajaran Daring (Studi pada Mahasiswa Akuntansi Kota Malang) Dian Anjani; Maslichah Maslichah; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 01 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Abstract

This research's purpose is to work out the influence of fraud pentagon, self-efficacy, and Abuse of Information Technology on Academic Fraud in online learning. This study may be a quantitative study with corelational research characteristics using primary data obtained from questionnaires and measured using the Likert Scale. The population during this study were Accounting Students Faculty of Economics and the Business in Malang city from State University of Malang, State Polytechnic of Malang. and University of Merdeka Malang. Sampling using the Slovin formula obtained the final result for as many as 110 respondents. The strategy of determining the sample is simple random sampling. This data analysis technique used is Multiple Linier Regression Analysis with SPSS 22.0 for windows. The results of the research show: 1) The variable of the Fraud Pentagon (Rationalization, Pressure, Opportunity, Arrogance, Ability), Self -Efficacy and Abuse of Information Technology influence simultaneously on Academic Fraud on the online learning, 2) consistent with the t-test, the variable of Pressure, Opportunity, and Abuse of Information Technology have a partial influence on fraud academic in the online learning 3) consistent with the t-test, the variable of Rationalization, Arrogance, Ability, and Self- Efficacy haven't any partial influence on Academic Fraud in the online learning.Keywords: Fraud Pentagon, Self- Efficiacy, Abuse Information Technology, Academic Fraud, Online Learning.
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH DAN KUALITAS APARATUR PEMERINTAH DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN (Studi Kasus Pada Pemerintah Kabupaten Bima, NTB) Ramdhani Nur Safitri; Abdul Wahid Mahsuni; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 02 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

                                                        ABSTRACTThe purpose of this study is to determine whether there is an influence of the application of government accounting standards (SAP) and the quality of local government apparatuses on the quality of financial statements presented by government organizations. The population in this study are civil servants (PNS) who work in the Bima Regency Government. The research sample of 47 respondents. The sampling method uses Purposive Sampling Method.In conducting data analysis, using multiple linear regression analysis with the variable Implementation of Government Accounting Standards (SAP) and the Quality of Local Government Apparatus as an independent variable. Variable Quality of Financial Statements as the dependent variable. Based on the results of research conducted prove that the Application of Government Accounting Standards (SAP) and the Quality of Local Government Apparatus has a partial influence on the Quality of Financial Statements. The results also showed that it also had an influence on the Application of Government Accounting Standards (SAP) and the Quality of Local Government Apparatuses had a simultaneous influence on the quality of the Bima Regency Government Financial Statements.Keywords: Application of Government Accounting Standards, Quality of LocalGovernment Apparatus, Quality of Financial Statements.
PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, KEBIJAKAN DIVIDEN, PROFITABILITAS TERHADAP KEBIJAKAN HUTANG (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia periode 2012-2016) Dewi Nur Khusniyah; Maslichah Maslichah; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 11 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe study aims to empirically test the impact of Managerial Ownership,Institutional Holdings, Dividend Policy, and Profitability on Debt Policy ofmanufacturers listed in Indonesia stock Exchange from 2012 to 2016. The dataare taken from a five-year period, which is from 2012 to 2016.The study uses quantitative method. The samples are obtained by usingpurposive sampling. There are ten manufacturers which are qualified to be thesamples. The study uses multiple linear regression technique.The result of the study shows that, Managerial Ownership does notsignificantly affect Debt Policy indicated by coefficient which is 1.432 withprobability which is 0.159. Institutional Holdings does not significantly impact ondebt policy implied by coefficient which is 1.033 with probability which is 0.307.Dividend Policy does not considerably influence on Debt Policy confirmed bycoefficient which is 1.202 with probability which is 0.236. Profitability does notsignificantly impact on Debt Policy proven by coefficient which is 1.533 withprobability which is 0.132. Simultaneously, Managerial Ownership (MOWN),Institutional Ownership (INSWN), Dividend Policy (DPR), and Profitabilityimpact (ROA) on Debt Policy (DER) which is confirmed by F value which is2.280 with probability which is 0.075. The multiple linear regression formula ofthe study is:Y = 56.017 + 1.674X1(Sig. 0,159) + 41.226 X2(Sig. 0,307) + 9.734 X3 (Sig.0,236) -112.344 X4 (Sig. 0,132) + e.Keywords: Managerial Ownership, Institutional Ownership, Dividend Policy,and Profitability on Debt Policy
PENGARUH PENGALAMAN KERJA DAN PERTIMBANGAN PROFESIONAL AUDITOR TERHADAP KUALITAS BAHAN BUKTI AUDIT (STUDI KASUS PADA KANTOR AKUNTAN PUBLIK DI MALANG) Eka Saputri Nurmalasari; Anik Malikah; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 6, No 01 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
Publisher : Universitas Islam Malang

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Abstract

This research is a research that analyze the factors that influence the quality of audit evidence. The purpose of this study is to obtain evidence of case studies on the relationship of work experience and auditors professional judgment on the quality of audit evidence. Populatioan in this study is the auditor who works at public accounting office in the city of Malang, while the sample of 50 auditors. The type of data used is multiple linear regression.The results of this study are the work experience and professional judgment of auditors have a significant influence on the quality of audit evidence.
PENGARUH AKUNTANSI BERBASIS SAK EMKM TERHADAP KUALITAS LAPORAN KEUANGAN (Studi Empiris Pada UMKM di Kabupaten Pasuruan) Achmad Nursalim; Maslichah Maslichah; 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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ABSTRACTThe financial statements presented by SMEs are still limited to information on cash receipts and disbursements and the absence of personal account separators with business accounts. The purpose of this study was to determine the effect of EMKM SAK-based accounting on the quality of SME financial statements. The data used in this study are primary data. The number of MSME registered in the cooperatives and UKM in Pasuruan Regency is 248,802. to get the research sample used Slovin formula, so that the sample was 99.9 and fulfilled to 100 respondents. The sampling technique is done using the random sampling method. The results obtained using a simple linear regression test Y = 8.432 + 0.970X + ϵ, and the test from this study also used the t-test. The results of the t-test show that EMKM-based SAK accounting has a positive effect on the quality of financial statements.Keywords: Accounting, SAK EMKM, and Financial Report Quality
PENGARUH LABA AKUNTANSI, KOMPONEN ARUS KAS, PRICE EARNINGS RATIO, DAN DIVIDEND YIELD TERHADAP RETURN SAHAM Mastu’ah Mastu’ah; Maslichah Maslichah; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 05 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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ABSTRACTThis study aims to analyze the effect of accounting earnings, cash flow components, price earnings ratio, and dividend yield on stock returns during the period 2015-2017. The variables examined in this study were accounting earnings, cash flow components, price earnings ratio and dividend yield as independent variables, stock returns as the dependent variable. The research method used is descriptive statistical method. By testing verification using multiple regression. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange during the period 2015-2017. The data used is secondary data, namely the annual report of the company that was sampled in the study. The research sample was 31 manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017 which were taken using the Purposive Sampling method. The results of this study indicate that operating cash flows, funding cash flows, price earnings ratios and dividend yields positively influence stock returns, but accounting earnings and investment cash flows do not have a positive effect on stock returns.KEYWORDS: Accounting Profit, Operating Cash Flow, Investment Cash Flow, Funding Cash Flow, Price Earnings Ratio, Dividend Yield, Stock Return.
ANALISIS KINERJA KEUANGAN PERUSAHAAN DITINJAU DARI LIKUIDITAS, SOLVABILITAS, DAN RENTABILITAS (Studi Pada Perusahaan Food and Beverage di Bursa Efek Indonesia) Hanifur Rachman; Moh. Amin; 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            This study aims to determine the analysis of the company's financial performance in terms of liquidity, solvency, and profitability in Food and Beverage companies listed on the Indonesia Stock Exchange in 2015-2018 which amounted to 6 Food and Beverage companies that were taken using Purposive Sampling techniques, namely sample selection some criteria. The data collection method used is a method of documentation from the collection and recording of secondary data in the form of financial reports on Food and Beverage companies listed on the Indonesia Stock Exchange. The data analysis technique used in this study is to collect financial report data of Food and Beverage companies from 2015-2018, calculate and analyze using financial ratios, compare the results of analysis, and draw conclusions from the results of the analysis. The results show that the company's financial performance is seen from the liquidity ratio for four years which has the best financial performance value, namely PT Mayora Indah Tbk and the lowest is PT Nippon Indosari Corpindo Tbk. The company's financial performance seen from the solvency ratio for four years which has the best financial performance value is PT Mayora Indah Tbk and the lowest is PT Nippon Indosari Corpindo Tbk. The company's financial performance is seen from a four-year solvency ratio that has the best financial performance value is PT Mayora Indah Tbk and the lowest is PT Nippon Indosari Corpindo Tbk.Keywords : Liquidity Ratio, Solvability  Ratio,  Rentability  Ratio,  Company  Performance.ABSTRAKPenelitian  ini  bertujuan  untuk  mengetahui  analisis kinerja keuangan perusahaan ditinjau dari likuiditas, solvabilitas, dan rentabilitas pada perusahaan Food and Beverage yang terdaftar di Bursa Efek Indonesia Tahun 2015-2018 yang berjumlah 6 perusahaan Food and Beverage yang diambil dengan menggunakan teknik Purposive Sampling yaitu pemilihan sampel berdasarkan kriteria tertentu. Metode pengumpulan data yang digunakan adalah metode dokumentasi dari pengumpulan dan pencatatan data sekunder berupa laporan keuangan pada perusahaan Food and Beverage yang terdaftar pada Bursa Efek Indonesia. Teknik analisis data yang digunakan dalam penelitian ini adalah mengumpulkan data laporan finansial perusahaan Food and Beverage selama tahun 2015-2018, menghitung dan menganalisis menggunakan rasio keuangan, membandingkan hasil analisa, dan menarik kesimpulan dari hasil analisis. Hasil penelitian menunjukkan kinerja keuangan perusahaan dilihat dari rasio likuiditas selama empat tahun yang mempunyai nilai kinerja keuangan terbaik adalah PT Mayora Indah Tbk dan yang terendah adalah PT Nippon Indosari Corpindo Tbk. Kinerja keuangan perusahaan dilihat dari rasio solvabilitas selama empat tahun yang mempunyai nilai kinerja keuangan terbaik adalah PT Mayora Indah Tbk dan yang terendah adalah PT Nippon Indosari Corpindo Tbk.Kinerja keuangan perusahaan dilihat dari rasio solvabilitas selama empat tahun yang mempunyai nilai kinerja keuangan terbaik adalah PT Mayora Indah Tbk dan yang terendah adalah PT Nippon Indosari Corpindo Tbk.Kata Kunci : Rasio Likuiditas,  Rasio Solvabilitas, Rasio Rentabilitas, Kinerja Perusahaan.
ANALISIS OVERREACTION PADA SAHAM PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2015-2017 Eko Krida Zafran Zakir R.; Afifudin Afifudin; 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 research aims to investigate the overreaction occurrence in Average Cumulative Abnormal Return (ACAR) of the winner and loser of the superinvestor portofolios and the ACAR difference in both portfolios. This research is a correlational study with a quantitative approach. Secondary data were the stock data of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2015-2017. The sampling technique was Purposive sampling and obtained a total sample of 126 companies. Data were analyzed statistically by using One Sample t-Test. The result demonstrates the significance value (p-value) of the ACAR overreaction data of winner portofolio, loser, and the difference in ACAR values of 0.024, 0.026, and 0.018 (<α 0.05), respectively. The cumulative value of abnormal returns reached an average of 1,195245. Based on the findings, it can be stated that there was no overreaction in the ACAR winner portfolio, and the winner's shares still produce a positive return. On the other hand, even though there was no overreaction ACAR of the loser portfolio, losers shares still produce a negative return (loss). In addition, overreaction was not found in the ACAR difference between winner and loser portfolios. Therefore, it is concluded that the loser portfolio performance did not outperform the winner portfolio performance during the study period. Market overreaction anomalies do not occur on the Indonesia Stock Exchange in the period 2015-2017, and indicate that the stock market on the IDX has been efficient yet in weak form.Keywords: Overreaction, Stock, Manufacturing companies, BEI.
PENGARUH EVA, EARNINGS, ARUS KAS OPERASI, DAN RESIDUAL INCOME TERHADAP RETURN SAHAM PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI 2014-2016 Filiana Filiana; Nur Diana; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 01 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe purpose of this study is to examine the effect of economic added value,earnings before extraordinary items, cash flow from operations and residualincome to stock returns. The population in this study is a manufacturing companylisted on the Indonesia Stock Exchange period 2014-2016. Sampling technique inthis research using purposive sampling method and obtained 23 manufacturingcompanies listed in Indonesia Stock Exchange period 2014-2016. Source of datafrom this research comes from Indonesia Stock Exchange (IDX), www.idx.co.id.The method of analysis used in this study is the classical assumption test,hypothesis test and multiple linear regression test.The results of this study indicate that: (1) Based on the simultaneous testor F test. Then the economic value added variable, the earning beforeextraordinary item, the cash flow from the operation and residual incomesignificantly influence the stock return. (2) Economic value added variable,earnings before extraordinary item, cash flow from operation and residual incometogether influencing 41% to return received by shareholder of manufacturingcompany listed on BEI and 59% explained by other variable which is not includedin this research model. (3) Partially residual income variable has a significantnegative effect on stock return. While economic value added variable, earningsbefore extraordinary item, cash flow from operation have a significant positiveeffect to stock return.Keywords: economic value added, earnings before extraordinary item, operatingcash flow, residual income and stock return
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