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THE INFLUENCE OF COMPETENCE WORK EXPERIENCE AND INFORMATION TECHNOLOGY UTILIZATION ON EMPLOYEE PERFORMANCE THROUGH WORK ETHICS OF EMPLOYEES OF FINANCIAL AND ASSET MANAGEMENT AGENCY IN KARIMUN REGENCY Rieke Resty Afriany, Raden; Wibisono, Chablullah; Satriawan, Bambang; Khaddafi, Muammar
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 6 (2022): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i6.483

Abstract

Every organization must be able to display excellent performance in various fields, especially those related to its stakeholders. The current increasingly complex environmental situation requires an organization to be able to satisfy the interests of various stakeholders. In this case, in addition to meeting the needs of its customers, the organization must also think about the interests of other parties such as shareholders, communities, governments, NGOs, financial institutions, educational institutions and so on, including the interests of its own employees. The purpose of this study was to analyze the effect of work experience, work competence, and the use of information technology on performance through work ethic as an intervening variable in all ASN of the Karimun Regency Regional Financial and Asset Management Agency totaling 104 respondents. Sampling in this study amounted to 104 samples. In this study, the sampling technique used was the census technique. The research method uses a quantitative approach with analysis of Partial Least Square (PLS) analysis techniques with the SmartPLS Version 4.0 program. The results of this study state that the work experience variable has a positive and significant effect on performance. Competency variables have a positive and insignificant effect on performance. Information technology utilization variable has a positive and insignificant effect on performance. The work ethic variable has a positive and significant effect on performance. The work experience variable has a positive and significant effect on work ethic. Work competency variable has a positive and significant effect on work ethic. Information technology placement variable has a positive and significant effect on work ethic. The work ethic variable is able to mediate the effect of work experience on performance. The work ethic variable is able to mediate the effect of work competence on performance. The work ethic variable is able to mediate the effect of the use of information technology on performance.
DETERMINATION OF WORK CULTURE, WORKLOAD, AND WORK ETHOS WITH JOB SATISFACTION AS AN INTERVENING VARIABLE ON WORK EFFECTIVENESS AT THE REGIONAL SECRETARIAT OF PROVINCE KEPULAUAN RIAU Franto Tonggi Tampubolon; Chablullah Wibisono; Mohamad Gita Indrawan; Muammar Khaddafi
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 1 (2023): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i1.624

Abstract

The purpose of this study was to determine and analyze the effect of work culture, workload, and work ethic on work effectiveness and job satisfaction as an intervening variable. The method used in this study is a causal model survey method, data collection using a questionnaire and distributed to 217 respondents. Statistical data analysis using SEM-PLS (Structural Equation Modeling - Partial Least Square) and using path analysis to test the pattern of relationships that reveal the influence of variables on other variables, both direct and indirect effects with the help of Smart PLS Ver.3.0 software. Results in the study this shows that work culture has a direct positive and insignificant effect on job satisfaction with a P-value of 0.425 > 0.05.
EMPIRICAL STUDY OF PROFIT MANAGEMENT WITH TAX MOTIVATION IN INDONESIA (CASE STUDY ON CONSUMER GOODS COMPANIES LISTED ON THE STOCK EXCHANGE) Nisa, Rahmatun; Muda, Iskandar; Khaddafi, Muammar
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 1 (2023): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i1.635

Abstract

The destination of the study is to know and analyze the influence of management profit, profitability, leverage, firm size, ownership managerial, ownership institutions, and audit quality of tax avoidance simultaneously. The Population in this study is registered company in sector consumer goods companies on the Indonesia Stock Exchange (IDX) for the period 2016 – 2020. The Sample in this study was determined by using a purposive sampling technique.The type of data used is secondary data and testing the hypothesis used with STATA software. Test results hypothesis prove that many variables that are not taking a positive effect on avoidance tax. Such as variable management profit, size company, ownership managerial, and ownership institutional are negative. Variable profitability, leverage, and audit quality show the opposite result of this research is positive.
ACCOUNTING SYSTEM AND FINANCIAL MANAGEMENT ACCOUNTABILITY VILLAGE OWNED ENTERPRISES (BUMDes)“MITRA KARYA SEJAHTERA”TOAPAYA SELATAN VILLAGE BINTAN DISTRICT Reza Chandra; Puji Lestari; Hairul; Syafrizal; Yani Endang Irmarita; Heri Purwandi; Indrayani; Muammar Khaddafi; Jumadil Saputra
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 3 (2023): June
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i3.935

Abstract

Village Owned Enterprises Mitra Karya Sejahtera South Toapaya Village, Bintan Regency in terms of accounting system practices are still very simple and cannot present proper financial reporting so that financial accountability is still considered very weak. This study was obtained through interviews with administrators responsible for managing financial statements. The collected data is reduced and reanalyzed for conclusions The results show that 1) Bumdes' financial management uses a simple bookkeeping system and does not yet reflect systematic financial reporting, 2) Financial statements have not been accountable and present appropriate information 3) the financial information of Bumdes is not in accordance with the principles of accountability, 4) The level of knowledge of financial managers on accounting is still lacking causing inaccuracies in financial statements. Based on this research, it is hoped that it can be a means of evaluation for BUMDes Village-Owned Enterprises Mitra Karya Sejahtera, besides that it can be used as material for scientific studies to add insight into the accountability of financial statement management in BUMDes.
ANALYSIS OF FACTORS INFLUENCING THE PERFORMANCE OF THE AUDITOR INSPECTORATE OF NORTH SUMATRA PROVINCE WITH AUDITOR INDEPENDENCE AS A MODERATING VARIABLE Tuti Rahmawati; Keulana Erwin; Muammar Khaddafi
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 5 (2023): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i5.1218

Abstract

This research aims to determine the factors that influence the performance of inspectorate auditors in North Sumatra province with auditor independence as a moderating variable. This type of research is causality research, namely research that aims to analyze possible cause-and-effect relationships based on observations. This research was conducted using primary data with a survey method obtained through distributing questionnaires to auditors. The results of this research are that the first hypothesis is accepted, the Experience variable (X1) has a significant effect on the Auditor Performance variable (Y). The second hypothesis is accepted, the Knowledge variable (X2) has a significant effect on the Auditor Performance variable (Y). The third hypothesis is rejected, The Auditor Motivation variable (X3) has no significant effect on the Auditor Performance variable (Y). The fourth hypothesis is accepted, meaning that Experience (X1), Knowledge (X2), Auditor Motivation (X3) and Independence (Z) have a significant effect together (simultaneously) on the Auditor Performance variable (Y). The fifth hypothesis is accepted. The Independence variable (Z) is a moderator variable that influences the relationship between Experience (X1) and Auditor Performance (Y). The sixth hypothesis is accepted. The Independence variable (Z) is a moderator variable that influences the relationship between Knowledge (X2) and Auditor Performance (Y). The seventh hypothesis is rejected. The independence variable (Z) is not a moderator variable that influences the relationship between Auditor Motivation (X3) and Auditor Performance (Y). In order for the experience of auditors at the North Sumatra Provincial Inspectorate to be of higher quality, it is best to pay attention to the level of education and provide training regarding the implementation of audits and understanding the regulations as an auditor. So that auditors understand better and can carry out their duties well, because the knowledge and education obtained to audit requires a lot of experience. Apart from that, an auditor will learn a lot from the various cases he handles so that the auditor's performance can be of high quality. because the knowledge and education obtained to audit requires a lot of experience. Apart from that, an auditor will learn a lot from the various cases he handles so that the auditor's performance can be of high quality. because the knowledge and education obtained to audit requires a lot of experience. Apart from that, an auditor will learn a lot from the various cases he handles so that the auditor's performance can be of high quality.
THE INFLUENCE OF WORK MOTIVATION, WORK ENVIRONMENT, AND JOB SATISFACTION ON ORGANIZATIONAL CITIZENSHIP BEHAVIOR THROUGH ORGANIZATIONAL COMMITMENT AS AN INTERVENING VARIABLE IN EMPLOYEES IN THE REPRESENTATIVE OFFICE OF BANK INDONESIA, RIAU ISLANDS PROVIN Herbert Manurung; Chablullah Wibisono; Bambang Satriawan; Ngaliman; Mohamad Gita Indrawan; Muammar Khaddafi
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 6 (2023): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i6.1261

Abstract

The purpose of this study was to analyze the effect of work motivation, work environment and job satisfaction on Organizational Citizenship Behavior (OCB) with organizational commitment as an intervening variable. The research respondents were employees at the Bank Indonesia Branch Office of Riau Island Province. Data collection is done by questionnaire. Data analysis using simultaneous multiple regression techniques with two regression equations with SPSS data processor version 20. The results of the analysis show that the variables of work motivation, work environment and job satisfaction have a positive and significant effect on organizational commitment and organizational commitment has a positive and significant effect on OCB. Work motivation, work environment and job satisfaction influence OCB through organizational commitment. The research results on the influence of work motivation on organizational commitment are significant. The influence of Organizational Commitment on the Organizational Citizenship Behavior (OCB) variable is significant. The influence of the Work Environment on Organizational Commitment is significant. The influence of the Work Environment on Organizational Citizenship Behavior (OCB) is significant. The influence of Job Satisfaction on Organizational Commitment is significant.The influence of Job Satisfaction on the Organizational Citizenship Behavior (OCB) variable is significant. The influence of Organizational Commitment on Organizational Citizenship Behavior (OCB) is significant. Organizational Commitment can bridge the influence between Organizational Commitment and Organizational Citizenship Behavior (OCB). Organizational Commitment can bridge the influence of the Work Environment on Organizational Citizenship Behavior (OCB). Organizational Commitment can bridge the influence of Job Satisfaction on Organizational Citizenship Behavior (OCB).
THE INFLUENCE OF LEADERSHIP, TRAINING AND WORK DISCIPLINE WITH WORK MOTIVATION AS AN INTERVENING VARIABLE ON THE PERFORMANCE OF EMPLOYEES OF THE PEKANBARU CITY BRANCH OF BPJS EMPLOYEES Iwan Kurniawan; Chablullah Wibisono; Muammar Khaddafi; Indrayani; Muhammad Gita Indrawan
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 6 (2023): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i6.1262

Abstract

This research was carried out at the BPJS Employment Pekanbaru City Branch Office, over a period of five months from April 2023 to August 2023.The population in this study were employees who worked at the BPJS Employment Office, Pekanbaru City Branch, totaling 124 respondents regardless of strata and specific areas of work.This research uses path analysis to test relationship patterns that reveal the influence of a variable or set of variables on other variables, both direct and indirect influences. So hypothesis one states that the influence of leadership on work motivation is significant. Hypothesis two states that the influence of Leadership on the Performance variable is significant. The third hypothesis states that the influence of training on work motivation is significant. The fourth hypothesis states that the influence of training on performance is significant. The fifth hypothesis states that the influence of Work Discipline on Work Motivation is significant. The sixth hypothesis states that the influence of Work Discipline on the Performance variable is significant. The seventh hypothesis states that the influence of work motivation on performance is significant. The eighth hypothesis states the direct influence of Leadership on Performance, thus it can be stated that Work Motivation can mediate the influence of Leadership on Performance. The ninth hypothesis states the direct influence of training on performance, thus it can be stated that work motivation can mediate the influence of training on performance. The tenth hypothesis states the direct influence of Work Discipline on Performance, thus it can be stated that Work Motivation can mediate the influence of Work Discipline on Performance.
THE INFLUENCE OF REMUNERATION, LEADERSHIP, ORGANIZATIONAL CULTURE, INTERNAL CONTROL, AND MANAGEMENT INFORMATION SYSTEMS ON IMPROVING PERFORMANCE THROUGH JOB SATISFACTION AS INTERVENING VARIABLES AT THE BATAM CUSTOMS AND EXCISE MAIN SERVICE OFFICE Munandar; Angelina E. Rumengan; Muammar Khaddafi; Chablullah Wibisono; Indrayani
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 6 (2023): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i6.1263

Abstract

This research aims to determine the influence of Remuneration, Leadership, Organizational Culture, Internal Control, and Management Information Systems on Performance Improvement through Job Satisfaction as an Intervening Variable at the Batam Customs and Excise Main Service Office. In this paper, the research design used is a descriptive method with a quantitative approach. The population of this research is all ASN employees at the Batam Customs and Excise Main Service Office. Based on data obtained by the author, the number of employees with ASN status was 562 people, with details of 490 men and 72 women, so the total sample in this study was 234 people. The questionnaire was distributed via the Google Form link with an estimated data collection period of one month. , after the data is collected it is then processed and analyzed further using smartPLS 3.0 SEM (Partial Least Square-Structural Equation Modeling) software. Based on the results of hypothesis testing on all independent variables, it shows that Remuneration, Leadership, Organizational Culture and Internal Control have no significant effect on job satisfaction, while management information systems have a significant effect on job satisfaction. Furthermore, job satisfaction and organizational culture have a significant effect on performance. Meanwhile, remuneration, leadership, internal control and management information systems have no significant effect on performance. Then Remuneration, Leadership, Organizational Culture, and Internal Control have no significant effect on performance through job satisfaction, while management information systems have a significant effect on performance through job satisfaction. The magnitude of the influence of remuneration, leadership, organizational culture, internal control and management information systems on job satisfaction is 0.7398 or around 73.98%. Meanwhile, remuneration, leadership, organizational culture, internal control and management information systems on performance were 0.7698 or 76.98%. Meanwhile, the rest is influenced by other variables outside this research model
DESIGN OF CRYPTOCURRENCY INVESTMENT TRANSACTION MODEL AS AN EFFORT TO INCREASE STATE REVENUE THROUGH DIGITAL ASSET INSTRUMENT RATES AND TAXES IN INDONESIA Mohd. Heikal; Rico Nur Ilham; Muammar Khaddafi; Fuadi; Muhammad Multazam; Fauzi Pakpahan
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 6 (2023): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i6.1305

Abstract

This research will discuss the design of cryptocurrency transaction models as an effort to increase state income. The main factor that must be met in order to be legal in Indonesia is special regulations related to cryptocurrency. Developing special regulations related to cryptocurrency is actually an important step for the Indonesian state. For example, in developed countries such as the United States, Japan and Singapore, tax regulations related to cryptocurrency have been prepared. Especially at this time, technological developments, especially digital or virtual systems, are very rapid. So it can be predicted that various new virtual currencies that are similar or even more sophisticated and more complex than the ones that exist today will continue to emerge in the future. Determining the basis for tax levies for Cryptocurrency digital assets needs to be done based on the virtual currency units or also based on their value when converted to foreign currency such as rupiah or USD. Apart from that, it is also necessary to classify the type of tax that will be imposed on Cryptocurrency, whether it will be the object of income tax (PPh 21), profit income tax on exchange rate differences or income tax on capital gains (PPh article 4 paragraph 2) or VAT. This research actually started with attention to the many demands from Bitcoin users in Indonesia who wanted to have legal protection rights in the cryptocurrency transaction process, because in several other countries such as Singapore Bitcoin has become a legal financial investment option and is regulated and supervised by the government and the State Financial Authority. the. So the researcher intends to study in more depth how the Cryptocurrency transaction system can be supervised and controlled by the government, so that later a "Legal Cryptocurrency" Regulation can emerge with a "Digital Asset Transaction Tax" quotation system to be able to accommodate several interests of the Indonesian public and government.
OPTIMIZATION OF BLUE FINANCE IN SUPPORTING MARINE SECTOR SUSTAINABILITY Desi Efna; Muammar Khaddafi
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 3 (2024): June
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i3.1658

Abstract

This article explores the potential for optimizing blue finance in supporting the sustainability of the marine sector, particularly through analysis of financial management in the fishing industry. Through a mixed methodology approach, this research identifies key challenges such as lack of awareness, difficulties in measuring environmental impacts, and limitations of supportive policies. The research results show that blue finance can be significant in improving operational and ecological sustainability in the fishing industry if supported by adequate education, clear impact measurement standards, and inclusive policy reform. This research suggests that closer collaboration between government, the fishing industry and financial institutions is needed to overcome these obstacles and maximize the benefits of blue finance. This will help strengthen economic sustainability while protecting marine ecosystems
Co-Authors - Afrizal Abbas, Damanhur Abdul Azis Abet Alpha Pardede Abyadi, Syaidil Adam Afiezan Adam Afiezan Addina Fasya Ade Andriana Salsabila Ade Rahmah Ade Sulistiawati Adi Saputra Adi Wijaya, Siswoyo Adinda Purnama Sari Adraqal Mona Ady Hermawan Afdal Afdal, Afdal Afni Dinda Anggreani Afrinanda Afwindra, Firdaus Agung Ahadian Zulseptriadi Ahmad Fauzi Sarumpaet Ainun Marziah Ainun Rodiyah Marpaung Ajeng Retno Anggraini Ajeng Retno Anggriani Al Syauqan Alfiah, Agry Alfian, Dedi Ali Sarpudin Alia Fawwaz Alistraja Dison Silalahi Almansa Fitra, Mohamad Amanda Putri Wijaya Amelia Nuranjani Amelia Widya Saputri, Meta Amri Sirait Ananda Feby Azzahra Andre Resta Ferdian Andri Buang Andri Saputra Andrian, Nopy Andy Achmad Andykhatria, Andykhatria Angelina E. Rumengan Anggini Widya Putri Anggun Putrianti Rahman Anis Agita Anis Atiqa Fadly Lubis Anis Atiqha Fadly Lubis Anis Maulia Putri Anis Shafa Anisa Fitrah Anisa Fitrah Nasution Anjani, A. N Annesa Dianty Darwin Annisa Desviana Annisa Sagala Apriani Apriani Apriani, Novi Aprianingsih Ardhimansyah, Trio Ardi Wiranata Hutasoit ARDIANSYAH ARDIANSYAH Ardiyansyah Ari Wahyudi Aribowo, Kuncoro Arief Habibie, Mohammad Arliansyah Arliansyah, Arliansyah Armen Armen Siagian Armidah Armidah Armidah Arsyntha Permatasari, Rizka Artauli Mahdalena Br Sinaga Aryani, Risa Asma Asma Asmara Dewi Asmaul Husna Asmimi Basri Asnah Putri Asnah Ritonga Asry Ady Bakri Astina Siagian Astriani, Fitri Athaya Hargita Atik, Atik Aulia Santika Aura Lara Julianti Lumban Tobing Auzar Ayunita Ayunita Ayunita Azhar Humam Martua Hasibuan Azman Azwandi Azwandi Azzahra, A. F Balqis Humaira BAMBANG SATRIAWAN Beni Hartono Brian Kawasi Bustani, Bustani Caesarah Diana Wati Hasibuan Catra Asa, I Wayan Catra Yasa, I Wayan Catrayasa, I Wayan Cessarani Syah Anggi Pane Chablullah Wibisono Chablullahwibisono, Chablullahwibisono Chabullah Wibisono Chairil Anwar Chairy Ramadhan Chalirafi Chalirafi, Chalirafi Cheren Putri Chessy Luviana Helmi Chikmah Dona Sunita Citra Lestari Cut Khaisa Ulvia Cut Mutia D, Damanhur Daffin Mandala Putra Dahliana Damsar Daniel Darma Dewi Darwin, Annesa Dianty Deby Ayu Octarinda Deddy Surachmad Dedi Alfian Delia Safitri Desi Efna Desi Susanti Dessy Mita Mariana Malau Desy Rizkia Deviani, Yola Dewi Agustina Dewi Anggraeni, Poppy Dewi, Nolla Puspita Diah Asdiany Diana Titik Dilla Amanda Dina Rahayu Dini Rahma Sani Dix Wendy Saragih Donny Firmansyah Donny Hartanto Dwi Atmojo WP Dwi Firda Dwi Handoko, Susanto Dwi Junila Sari Dyan Anggrea Ningrum Eddy Riyanto Oemar Husein Edy Purnomo Efna, Desi Eggy syahputra Eka Khairani Eka Yanti Eko Purwanto, Zulkifli Eleonora Rumengan, Angelina Eliana Eliana Elkarima, Naseha Elke Dwi Soraya Elvitri Elvitri EM Yusuf Iis Engelin Manopo, Maya Erick Santana Erik Mario Sihotang Erisna Dewi Ariyani Erisusanto, Roy Erlina Erlina Erni Lubis Euriver Zega Eva Agustina, Eva Eva Kogoya Eva, Kemistia Evi Handayani, Evi Evi Juliani F, Falahuddin F, Fuadi Fachrudin Fachrudin Fadhila Zhabila Fadliyah Anas Tjatoer Faisal Fajri Ramadan Fajri Ramadhan Fakhrul Razak Falahuddin, Falahuddin Fanni Okan Perdana Fantastic, Chevy Farah Fadila Faraisha Syahryanna Fatahurrazak Fatanah Azzahra Adifa Fatimah Kumala Fauzi Pakpahan Fauzul Hakim Hasibuan, Ahmad Fazillah Turrahmi Fa’ahakhododo, Fa’ahakhododo Febrianto Rinaldi Febro Febrian Pratama Febryanti, Eka Ferdiansyah Ferdiansyah Ferdiansyah Ferdiansyah Fetty Herlina Filya Fatriasari Fita Hermaya Fitria Lestari Pujiastuti Franto Tonggi Tampubolon Friska Sihombing, Elisabet Fuadi Fuadi Fuadi Fuja Mastiara Gana Vige Ortega Ganar Septyadi Ghazali Syamni Giantoro Rudiman Gita Indrawan, M. Gita Indrawan, Mohamad Gita Indrawan, Mohammad Habibi Habibi Hairul Halimah Halimah Halimatul Saqdiah Haluddin, Rusdin Hamdiah Handoko Gotama, William Hanum, Syarifah Harfa Fabryana Harahap Harry Setiawan Hasan Hazrina Panjaitan Heikal, Mohd Heikal, Mohd. Hendika Siringoringo Hendra Aris Hendra Harmain Hendri Maulana Hendriyan Syahputra Henny Irawati Herbert Manurung Heri Purwandi Heri Wibowo Herlambang, Guntur Herlambang, Wira Hidayanti Hidayanti Hidayat Hidayat Hidayatussaadah Hidayatussaadah Hidayatussa’adah Hilmi Hutasoit, Hasudungan I Gede Iwan Sudipa Icha Riani Ichsan Ichsan idawarni idawarni Idhar Yahya Ikramul Hadi Inda Husna Fatwa Indah Nirwana Sari Indra Indrawan, Mohamad Gita Indrayani Indrayani , Indrayani INDRAYANI INDRAYANI Indri Gemi Nestiti Indriani Azzahra Indriyani Ira Wahyuni Ira Wardeni Irada Sinta Irawati Irma Safitri Isdawati Iskandar Muda Ismoyo, Riky Iswadi Iswadi Ak Iswadi Iswadi Iwan Henri Kusnadi Iwan Kurniawan Jerry Setiawan, Ikram Juanda, Reza Julianti, Merline Jumadiah Jumadil Saputra Juni Purnama Wati Kamilia Inda Tuffahati Karina insani tumangger Katherine Kho Kenedi, Jon Kenedy, T. Fazrial Keulana Erwin Kevin Wantoper Khaidir Khaira Khirnika Khairil Khairun Nisa Kristina Harahap Kurnia Diana Kurnianto, Nugra Kurniawan, Ady Laina Fitri Larasati siregar Lestari Lestari Lie Lie Liharyanti, Uci Likdanawati Lili Hendrayani Linda Puji Kusuma Liza Ulfitri Lizania Syahputri Lizania Syahputri Lorehan Septiadi, Dewo Lubis , Erni Luciana kartini Simanjuntak Lukmannulhakim Putra Lumanto, Lumanto M Aulia Fitra Purba M Eggy Atami M Rajagukguk, Juanroy M, Munandar M. Aulia Fitra Purba M. Ibnu Suganda M. Oscar M. Yusuf Sirat Mahruzal Mahdi Maidola Harmiati Maisaro Majied Sumatrani Saragih, Maulana Mangara Mangasi Sinurat Mardalena Mardian Adma Gumilang Maria Susanti, Eka Marjulin Marlina Marzuki Marzuki Mauizatul Hasanah Maulana, Ervindo Mawarni Mawarni Mega Yuwanda Merwati Waruwu Meylani Yopi, Rezita Milanie, Feby Mira Ryanti Mirza Noer Rahman Misratul Izza MMSI Irfan ,S. Kom Mohamad Gita Indrawan Mohd Heikal Mohd. Heikal Muchsin Muchsin Mudrikah Muhamad Riszki Muhammad Asraf Muhammad Eggy Atamy Muhammad Fajar Erdiawan Muhammad Gita Indrawan Muhammad Ikram MUHAMMAD ILHAM Muhammad Isan Muhammad Multazam Muhammad Rizki Al Gadri Muhammad Saukas Nur Muhammad Tabrani Mujiburrahman Mukmin Sagala Mulyadi Mulyadi Munandar Munandar Munandar Munawarah Munawarah, Munawarah Murhaban Murhaban Murnianty, Dwi Mursal Mursal Mursidah Mustika Shahana Mutia Arami Muttaqien Nabila Luthfi Nadia Agustina Nadia Cantika Nailan Saadah Ritonga Najwa Balqis Aulia Nakita Sisilia Nana Mardiana Naseha Elkarima Nasriani Naya Shafira naz'aina, naz'aina Nazaruddin Wali Naz’aina Nazwa Nabila Naz’aina, Naz’aina Nelly Huzrin Hood Ngaliman, Ngaliman Nia Nazwa Aulia Pane Nike Astarina Ningsih Nita Khairani Nofrianti Indah Pertiwi Nova Crusita Hutabarat Novaria, Rachmawati Novi Apriani Noviyanti Noviyanti, Noviyanti Nozariyanti , Reny Nozariyanti, Reny Nugra Kurnianto Nur Ainun Angkat Nur Ivani Firmanda Nur Sofbiah Mardiyah Nurdin Ihsan Nurhaliza Nurhaliza Nurhayati Nurhayati Nurhayati Nurhayati Nurhayati Nuriani Nuriani Nurlaila Nurul Husna Nurul Monika Larasati Nurzanna Nurzanna Nusa Setiawan Pasaribu, Sapta Nuzul Kurniawan Oktarinaldi, Hefri Okvia Dera Utami Olenka, Rangga Ikrar Gombang Paradila Putri, Inggerit Pardamean H. Situmorang Prihandani PUJI LESTARI Puput Reisya Nabila PUTRI HANDAYANI Putri Marhaya Putri Nabillah Julia Putri Natasya Amira Putri Sarah Putri Zahratul Jannah Putri Zakia Rahma R Deci Fadillah R. Deci Fadillah Rachman, Abd. Rafiza, Raja Rahma Rahma Sari Utami Rahmah Nabila Putri Rahmasari, Ayu Rahmatun Nisa, Rahmatun Raja Afrikurniawan Raja Hafiz Hermawan Raja Irama Pujangga Raja Rafiza Ramadani, Suci Ramadhan, Chairy Rani Mauliyana Raudhatul Jannah Rayessandi Rayyan Hidayat Reny Nozariyanti Reza Chandra Reza Juanda Rezy Trilestari Ria Rama Sari Ria Resti Sinaga Rickiany, Liza Rico Dwi Cahyo Rico Nur Ilham Riduan Sihite Rieke Resty Afriany, Raden Rifka, R. R Riki Iswoyo Rila, Rajesh Ripaldo Hamonangan T Riris Sri Mariani Br. Tobing Risa, Fitria Riska Mahera Riyadi, Am. Rizki Zaskiyah Daulay Rizky Juliana Tanjung Rizky Nabila Tanjung Robi Sanjaya Robin Robin Robin, Robin Rohmat, Abdurr Rolinda, Cut Rona Juliyanda Rona Juliyandan Roy Erisusanto Roza Sahara Rozatul Ikhwa Rumengan, Angelina Eleonora Rusli Rusydi Rusydi Ryan Kurniawan Ritonga Safrani Safrani Safriani Safriani Sahro Sahat Marlaba Sahrul Sahrul Salmayani Salsabila Salsabila Salsabila, Atika Salsabila, Viya Aurelia Sapar Sapar Sari Yulis Terfiadi Saskia Munandar Satri, Dy Ilham Satriawan , Bambang Satriawan, Bambang Satrio, Endrie Djoko Sawaluddin Sawaluddin, Sawaluddin Sawaludin, Sawaludin Selfiana Dewi Selvisah Pitriyani Sembiring, Rinawati Sentiyani Sentiyani Sentiyani, Sentiyani Sepyenita Servo Sari Setiawan, Imam Sheptya Y.Putri Sihombing, Santi Silaban, Amon Silvia Vitri Sinurat, Mangasi Siregar, Haposan Siti Aisyah Siti Aqila Zahra Nst Siti Bakdiah Siti Hadisa Fitri Siti Razqia Nabila Sittong Parluhutan Panjaitan Situmorang, Rostiar Sri Mayang Sri Rahima Sri Yanti Suci Ananda Suci Ananda Suhaimi Suherti, Suherti SUPRIYONO Surawan Susanto, Eko Agus Susilo Budi Hartanto Sutriani Suzan Novita Syafnur, Ariza syafrizal syahputra, Eggy Syahrianis Syahril Syahril Syamsudin Syamsudin Syamsudin Syamsurizal Syarifah Alda Azlika Syarifah Fatimah Syukror Rozi T. Aris Nouval T. Edyansyah, T. Edyansyah T.Zakil Mubarak Tamaulina Br Sembiring Tassya Putri Azzahra Tasya Azzura Taupik Hidayat, Taupik Teri Agustina Thasrif Murhadi Titik, Diana Tohara, Tohara Trie Yolanda Sari Trio Ardhimansyah Tukino, Tukino Tuti Astuti Tuti Rahmawati Ulfah Uli Bastanta S, Citra Ulya Salsabila Ulyani, Ulyani Utami, O. K Viya Aurelia Salsabila Wahyu Wahyudin Wani Fitri Wayan Catra Yasa, I Wibisono, Chablulah Wibisono, Chabullah Widiya Selvina Widodo Widodo Wilia Octadina Willia Octadina Wina Nurhayati Windayati, Diana Titik Windi Nandina Winna Irafia Pohan Wirda neli Wirdaneli Wirdaneli Yani Endang Irmarita YANITA YANITA, YANITA Yeni Ardianti Yesa Mayasari Yoana Badra Yola Deviani Yoseb Boari Yudi Febriansyah Yuliansyah Yuliansyah Yulizartika, Yulizartika Yunina YUNITA Yuslinda, Yuslinda Yusniati Yusniati Yusniati Yusniati Yusnita Putri, Sheptya Yusnta Putri, Sheptya Yusra, Muhammad Zahara Zahara Zahara Zahidah Zahidah Zahra, Siti Aqila Zauwahir Zuhra Quratul Aini Zulfahmi Zulfahmi Zulkifli Zulkifli Zulmariad, Randi