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Will CEO Aggressivity Affect Tax Avoidance Behavior?: Empirical Study In Indonesia Mira, Mira; Masnan, Sulaeman; Salam, Salam; Adzim, Faidul; Sarda, Sultan; Syahriani, A. Tenri
Invoice : Jurnal Ilmu Akuntansi Vol. 5 No. 1 (2023): Maret 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v5i1.10538

Abstract

This research was conducted to obtain empirical evidence how does CEO aggressiveness affect tax avoidance behavio , especially in mining sector companies listed on the IDX. The type of research used quantitative with an explanatory research approach, with the population in this study being mining sector companies listed on the IDX totaling 18 for 4 years so that a total sample of 72 samples was taken by purposive sampling. Hypothesis testing using SPSS 25. This study uses multiple linear regression analysis techniques. The results of this study indicate that the CEO narcissism variable (X1) has an influence on tax avoidance . This is because the narcissistic CEO believes that every decision taken is related to policy is the best solution so that it can improve the performance of the company, while the CEO compensation variable (X2) has no effect on tax avoidance . Thus, even though the CEO is given compensation in the form of salary, bonus, promotion does not affect his decision to take tax avoidance , this is of course because the CEO considers the long-term effects
Prediction Analysis of Potential Fraudulent Financial Statement Risks Using the Fraud Score Model (In Mining Companies Listed on the Indonesian Stock Exchange 2018-2020) Indriana, Indriana; Mira, Mira; Jannah, Miftahul
Invoice : Jurnal Ilmu Akuntansi Vol. 5 No. 2 (2023): September 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v5i2.12312

Abstract

This quantitative research project aimed to assess fraud risk in the financial statements of mining sector companies listed on the Indonesia Stock Exchange between 2018 and 2020. The study focused on measuring and predicting the likelihood of fraudulent financial reporting during this period using specific independent variables. Accrual quality was evaluated using RSST (Relative Signed Surprises of Total Accruals) as a proxy. Additionally, financial performance indicators, such as changes in accounts receivable, inventory, cash sales, and income, were analyzed to understand the financial health of the selected firms. The dependent variable was the prediction of fraudulent financial statements. Through statistical analysis and data modeling, the study aimed to identify patterns and trends that could indicate potential fraudulent reporting in the sampled mining companies' financial statements. A targeted sampling method was used, selecting 22 mining companies with available financial data from 2018 to 2020, categorized into two groups: 14 affiliated with big four KAP (Kantor Akuntan Publik) and 8 with non-big four KAP. Data analysis methods included descriptive statistics and lap cubes tests, helping summarize and compare the two groups in terms of their ability to mitigate the risk of fraudulent financial statements. The research findings revealed that companies associated with big four KAP firms were more effective at reducing fraud in their financial statements compared to non-big four counterparts. This underscores the importance of robust financial oversight and audit practices in the mining sector for maintaining investor confidence and market stability. Continuous research and monitoring of financial reporting practices are vital for transparency within the Indonesian Stock Exchange.
Analysis of Financial Performance of Indonesian Banking Companies Using the Z-Score Model Mira, Mira; Badollahi, Ismail; Akbar, Akbar
Invoice : Jurnal Ilmu Akuntansi Vol. 6 No. 1 (2024): Maret 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v6i1.14370

Abstract

This research aims to find out how to analyze the financial performance of banking companies in Indonesia using the Z-Score model. This research uses a descriptive quantitative approach and uses the Z-Score model to assess banking performance. The data processing stages begin with collecting financial report data according to the Z-Score model indicators, calculating each indicator item, formulating the results according to the Z-Score model, analyzing them and drawing research conclusions. The financial report data taken is 3 years (2020-2022) which is time series data. The results of this research show that the overall financial performance of Indonesian banking seen from the Z-Score Model shows that the majority are in the bad category and 4 banks are in the healthy category, namely AMAR, ARTO, BTPS and PNBS. AMAR is categorized as healthy for 2022, ARTO 2021, BTPS for 2020-2022 is consistently considered healthy and PNBS is also considered healthy for 2020-2022. This shows that financial supervision needs to be improved and this information provides a warning to all banks that must focus more on efforts to improve their respective financial performance to increase existing ratios.
Financial Distress Prediction with Grover Model: Case Study of PT Surya Pangan Indonesia Mira, Mira; Rayyani, Wa Ode; Wahyudi, Fiqi
Invoice : Jurnal Ilmu Akuntansi Vol. 6 No. 2 (2024): September 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v6i2.15681

Abstract

This research aims to predict financial distress at PT Surya Pangan Indonesia using the Grover model and analyze the results using the Springate model. The study employs quantitative data sourced from the financial reports of PT Surya Pangan Indonesia for the years 2018, 2019, and 2020. The data analysis technique involves calculating financial ratios and applying the Grover and Springate models to determine the company's financial health. According to the Springate model, a score above 1.062 indicates a healthy financial condition, while a score below 0.862 suggests a serious threat of bankruptcy. The results reveal that in 2018 and 2019, PT Surya Pangan Indonesia was in a healthy financial state with Springate scores of 3.748 and 1.174, respectively. However, in 2020, the score dropped to 0.564, indicating severe financial distress. The decline is attributed to decreased profitability and sales amid the pandemic and fluctuating corn prices. This study underscores the importance of early financial distress detection using predictive models, enabling companies to implement corrective measures before reaching a crisis. The findings suggest that PT Surya Pangan Indonesia must enhance its financial management strategies to prevent future distress. Additionally, future researchers are encouraged to compare different financial distress prediction models, such as the Ohlson and Altman models, to develop a more comprehensive understanding of financial health in the Indonesian business context.
Audit Fee Stickiness, CEO Narcissism, and Tax Avoidance in IDX-Listed Manufacturing Firms (2020–2022) Mira, Mira; Masrullah, Masrullah; Mursalim, Nur Ainun
Invoice : Jurnal Ilmu Akuntansi Vol. 7 No. 1 (2025): Maret 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines the relationship between audit fee stickiness, CEO narcissism, and tax avoidance in manufacturing firms listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. Audit fee stickiness occurs when changes in expected audit fees do not align proportionally with actual audit fee changes. CEO narcissism, characterized by excessive self-admiration and a strong desire for dominance, can influence corporate decision-making, including tax avoidance strategies. Tax avoidance, often viewed as strategic tax planning, aims to minimize corporate tax liabilities while complying with tax regulations. Using a quantitative approach, this study employs multiple regression analysis to assess the impact of CEO narcissism on tax avoidance and the moderating effect of audit fee stickiness. The findings indicate that narcissistic CEOs tend to engage in aggressive tax planning, increasing the likelihood of tax avoidance. Additionally, audit fee stickiness moderates this relationship, as firms with high audit fee stickiness exhibit lower levels of tax avoidance due to stronger auditor oversight. The study further reveals that tax savings from avoidance strategies affect cost stickiness, with implications for managerial decision-making. These results highlight the importance of understanding CEO personality traits in corporate governance and tax strategies. Regulators and auditors should consider CEO psychological factors when assessing tax compliance risks. Furthermore, firms should balance cost efficiency and ethical financial practices to maintain long-term sustainability and corporate reputation. This study contributes to the literature on tax avoidance, audit fee behavior, and the role of executive characteristics in financial decision-making.
Pelatihan Pemanfaatan Basis Data Aplikasi Buku Tamu Bagi Perangkat Desa Cipta Karya Yuliana, Yuliana; Mira, Mira; Charley, Charley
Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal Vol. 6 No. 4 (2023): Oktober 2023
Publisher : STMIK Royal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33330/jurdimas.v6i4.2841

Abstract

Ciptakarya Village has an official village website as an information center and means of publishing all the potential that exists in the Village. Continuing the ongoing dedication to website development, data is then needed to develop a Database System on the web profile of the Cipta Karya village. This service activity aims to empower village officials through introduction and assistance in introducing the importance of Database management in the Guestbook application. In carrying out this service activity, the methods applied are 1) Socialization of activities, 2 Presentation of material by recognizing the basic benefits of data, 3) Training and assistance in using the guest book application, 4) Evaluation. The result of this service activity is a guest book application for the creative work village in managing data on visitors who visit the village office.Keywords: database; guest book; village apparatus  Abstrak: Desa Ciptakarya memiliki website resmi desa sebagai pusat informasi dan sarana publikasi semua potensi yang ada di Desa. Melanjutkan pengabdian yang berjalan pada pengembangan website, maka selanjutnya dibutuhkan data dalam melakukan pengembangan  Sistem Basis Data  pada web profile desa cipta karya. Kegiatan pengabdian ini bertujuan untuk memperdayakan perangkat desa melalui pengenalan dan pendampingan dalam mengenal pentingnya pengelolaan Basis Data dalam aplikasi Buku Tamu. Dalam pelaksanaan kegiatan pengabdian ini metode yang diterapkan adalah 1) Sosialisasi kegiatan, 2)Pemaparan materi dengan mengenal manfaat basis data 3)Pelatihan dan pendampingan penggunaan aplikasi buku tamu, 4) Evaluasi. Hasil dari kegiatan pengabdian ini adalah aplikasi buku tamu untuk desa cipta karya dalam mengelola data pengunjung yang berkunjung di kantor desa.Kata kunci: basis data; buku tamu; perangkat desa
Pendampingan untuk Pengelolaan Web Profile Organisasi Koperasi Wanita Pengusaha Indonesia (KOWAPI) cabang Bengkayang p, noviyanti; Mira, Mira; Sari, Maya
Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal Vol. 6 No. 4 (2023): Oktober 2023
Publisher : STMIK Royal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33330/jurdimas.v6i4.2846

Abstract

Service activities at the Indonesian Women Entrepreneurs Cooperative Organization or usually abbreviated as KOWAPI are continuous service activities from previous service activities in 2022. The 2022 service focuses on creating a web profile for the KOWAPI organization. Based on the problems that partners are currently experiencing, namely a lack of understanding regarding digitalization and website literacy, the KOWAPI organization requested that the Shanti Bhuana Institute lecturers return to carrying out service that focuses on assistance in managing the existing web profile. Mentoring activities are carried out so that the KOWAPI organization's web profile can continue to be updated, so that it can help the development of the organization. The assistance provided focuses on creating news content, managing the website dashboard, and updating the home dashboard by including video content and photos of KOWAPI organizational activities.             Keywords: mentoring; web managing; kowapi; service.  Abstrak: Kegiatan pengabdian di Organisasi Koperasi Wanita Pengusaha Indonesia atau biasa disingkat KOWAPI merupakan kegiatan pengabdian berkelanjutan dari kegiatan pengabdian sebelumnya di tahun 2022. Pada pengabdian tahun 2022 berfokus pada pembuatan web profile untuk organisasi KOWAPI. Berdasarkan permasalahan yang mitra alami saat ini, yaitu kurangnya pemahaman berkaitan dengan digitalisasi dan literasi website, organisasi KOWAPI meminta agar pihak Dosen Institut Shanti Bhuana kembali melakukan pengabdian yang berfokus pada pendampingan dalam pengelolaan web profile yang sudah ada saat ini. Kegiatan pendampingan dilakukan agar web profile organisasi KOWAPI dapat terus diupdate, sehingga dapat membantu untuk perkembangan organisasi tersebut. Pendampingan yang dilakukan berfokus pada pembuatan konten berita, pengelolaan dashboard website, dan update dashboard beranda dengan memasukkan konten video dan foto-foto kegiatan organisai KOWAPI. Kata kunci: pendampingan; pengelolaan web; kowapi; pengabdian.
Pelatihan Pelaksanaan Bantuan Hidup Dasar (BHD) di Universitas Muhammadiyah Banjarmasin Daud, Izma; Mira, Mira; Wulan, Diah Retno
Jurnal Kreativitas Pengabdian Kepada Masyarakat (PKM) Vol 7, No 7 (2024): Volume 7 No 7 2024
Publisher : Universitas Malahayati Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jkpm.v7i7.15312

Abstract

ABSTRAK Bantuan Hidup Dasar (BHD) merupakan suatu keadaan darurat karena dapat mengancam jiwa dan memerlukan tindakan segera dan tepat. Resusitasi jantung paru (RJP) memiliki peran krusial dalam kegawatdaruratan karena dapat menyelamatkan nyawa. Pelatihan RJP sangat diperlukan karena orang yang terlatih dapat membuat perbedaan besar dalam situasi darurat. Pelatihan BHD di masyarakat adalah metode yang efektif untuk meningkatkan pemahaman dan keterampilan masyarakat dalam memberikan pertolongan pertama pada kasus henti jantung. Kegiatan Pengabdian kepada Masyarakat (PkM) bertujuan untuk meningkatkan pengetahuan dan keterampilan kelompok sasaran tentang pelaksanaan Bantuan Hidup Dasar pada orang dengan Henti jantung. Kegiatan PkM dilaksanakan tanggal 04 Januari 2024 dengan sasaran seluruh tenaga kependidikan dan tenaga outsourcing di Universitas Muhammadiyah Banjarmasin berjumlah 26 orang. Metode pelaksanaan PkM menggunakan metode pembelajaran problem-based learning dan skill demonstration. Hasil kegiatan PkM menunjukkan terdapat peningkatan yang signifikan dalam pengetahuan dan keterampilan peserta dengan nilai selisih pretest - post test  36,87 untuk pengetahuan dan nilai selisih pretest - post test  47,4 untuk keterampilan yang menunjukkan adanya efektivitas dalam meningkatkan pemahaman peserta didik terhadap materi yang disampaikan. Kata Kunci: Pelatihan, Bantuan Hidup Dasar  ABSTRACT Basic Life Support (BHD) is an emergency because it can be life-threatening and requires immediate and appropriate action. Cardiopulmonary resuscitation (CPR) has a crucial role in emergencies because it can save lives. CPR training is very necessary because a trained person can make a big difference in an emergency situation. BHD training in the community is an effective method for increasing community understanding and skills in providing first aid in cases of cardiac arrest. Community Service Activities (PkM) aim to increase the knowledge and skills of the target group regarding the implementation of Basic Life Support for people with cardiac arrest. The PkM activity was carried out on January 4 2024 with the target of all education staff and outsourcing staff at Muhammadiyah University Banjarmasin totaling 26 people. The PkM implementation method uses problem-based learning and skill demonstration methods. The results of PkM activities show that there is a significant increase in participants' knowledge and skills with a pretest - post test difference score of 36.87 for knowledge and a pretest - post test difference score of 47.4 for skills which shows effectiveness in increasing students' understanding of the material presented. . Keywords: Training, Basic Life Support
Pengaruh Kombinasi Metode Pembelajaran Berbasis Audiovisual dan Simulasi Terhadap Keterampilan Mahasiswa Keperawatan dalam Penanganan Fraktur dengan Pembidaian Mira, Mira; Daud, Izma; Julianto, Julianto; Yuhansyah, Yuhansyah
Malahayati Nursing Journal Vol 7, No 7 (2025): Volume 7 Nomor 7 (2025)
Publisher : Universitas Malahayati Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/mnj.v7i7.20955

Abstract

ABSTRACT The development of effective learning models is a critical focus in creating educational environments that foster active student engagement and enhance enjoyment throughout the learning process. One approach considered effective in improving the competencies of nursing students is the integration of audiovisual media with simulation-based learning. This study aimed to evaluate the effectiveness of this combined method in enhancing students’ skills in fracture management. A pre-experimental study was conducted using a one-group pre-test and post-test design, with measurements taken before and after the intervention in a single group that received instruction through audiovisual media and simulation. The study population consisted of all first-semester students enrolled in the RPL Program, Bachelor of Nursing Study Program, during the 2023–2024 academic year, totaling 134 participants. The sampling method employed was total sampling. The findings indicated that, prior to the intervention, most students were categorized as unskilled. However, following the intervention, all participants demonstrated notable improvements in fracture management skills, specifically in the application of splinting techniques. Statistical analysis using the Wilcoxon signed-rank test revealed a significant effect of the combined learning method on students’ skill levels, with a p-value of 0.000 (< 0.05). This study contributes to the advancement of nursing education models and offers a theoretical foundation for enhancing curriculum development related to pre-hospital fracture management Keywords: Audiovisual, Simulation, Fracture, Splinting  ABSTRAK Pengembangan model pembelajaran yang inovatif menjadi aspek penting dalam meningkatkan mutu pendidikan keperawatan. Model pembelajaran yang mampu mendorong keterlibatan aktif mahasiswa dan memberikan pengalaman belajar yang bermakna sangat dibutuhkan, terutama dalam penguasaan keterampilan klinis. Salah satu metode yang dinilai efektif adalah kombinasi media audiovisual dan pembelajaran berbasis simulasi. Penelitian ini bertujuan untuk mengevaluasi efektivitas penggunaan media audiovisual dan simulasi terhadap peningkatan keterampilan mahasiswa dalam penanganan fraktur, khususnya teknik pembidaian. Penelitian ini menggunakan desain pra-eksperimen dengan pendekatan one group pre-test and post-test. Subjek penelitian adalah seluruh mahasiswa semester 1 Program RPL, Program Studi S1 Keperawatan Tahun Akademik 2023–2024, sebanyak 134 orang, yang dipilih menggunakan teknik total sampling. Intervensi berupa pembelajaran kombinasi media audiovisual dan simulasi diberikan dalam satu sesi praktik. Keterampilan mahasiswa dalam melakukan pembidaian diukur menggunakan lembar observasi keterampilan sebelum dan sesudah intervensi. Analisis data dilakukan menggunakan uji Wilcoxon. Hasil penelitian menunjukkan bahwa sebelum intervensi sebagian besar mahasiswa berada dalam kategori tidak terampil. Setelah intervensi, seluruh mahasiswa mengalami peningkatan keterampilan yang signifikan dalam penanganan fraktur. Uji statistik Wilcoxon menunjukkan nilai p = 0,000 (p < 0,05), yang berarti terdapat pengaruh signifikan dari metode pembelajaran tersebut terhadap peningkatan keterampilan mahasiswa. Penelitian ini memberikan kontribusi dalam pengembangan model pembelajaran keperawatan dan menjadi dasar teoritis untuk penguatan kurikulum keterampilan klinis, khususnya penanganan fraktur di fase pra-rumah sakit. Kata Kunci: Audiovisual, Simulasi, Fraktur, Pembidaian
PENINGKATAN MUTU PENDIDIKAN DENGAN MEMANFAATKAN TEKNOLOGI INFORMASI DAN KOMUNIKASI Gudiato, Candra; Mira, Mira; Kusnanto, Kusnanto; Cahyaningtyas, Christian
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 7, No 4 (2023): December
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v7i4.19725

Abstract

ABSTRAKPerkembangan teknologi informasi dan komunikasi yang pesat tidak dapat dihindari dan berpengaruh signifikan pada dunia pendidikan. Dunia pendidikan terus mendapat tekanan untuk selalu beradaptasi dengan perkembangan teknologi guna meningkatkan kualitas pendidikan. Oleh karena itu, sumber daya manusia yang berkompetensi menjadi suatu keharusan. Sehingga diadakan pelatihan dan pengembangan terkait dengan penggunaan teknologi informasi dan komunikasi. Pelaksanaan kegiatan tersebut dilaksanakan di salah satu sekolah di perbatasan, yaitu SMPN 1 Teriak, Kecamatan Teriak, Kabupaten Bengkayang, Provinsi Kalimantan barat . Pelaksanaan pelatihan dan pengembangan ini melalui program Pengabdian kepada Masyarakat (PkM). Pada kegiatan ini berfokus pada penggunaan microsoft office seperti word, power point dan excel. Dengan adanya kegiatan pelatihan dan pengembangan ini diharapkan kualitas sumber daya manusia akan meningkat. Sehingga mutu pendidikan di SMPN 1 Teriak secara otomatis juga akan meningkat. Selain itu diharapkan siswa yang mengikuti pelatihan ini dapat mengembangkan keterampilan dalam teknologi yang mungkin akan diperlukan oleh siswa dikemudian hari. Pelaksanaan pelatihan ini dilakukan secara offline dengan diikuti oleh seluruh guru, tenaga kependidikan (staff) dan beberapa siswa. Hasil dari adanya pelatihan ini adalah peserta lebih mengetahui manfaat teknologi dalam dunia pendidikan dan mengetahui cara mengoperasikan teknologi komputer dengan baik, peserta dapat secara langsung mempraktekkan terkait dengan apa yang telah dipelajari pada pelatihan tersebut. Berdasarkan kuesioner yang dibagikan di akhir kegiatan juga menunjukkan nilai rata-rata 4.051 dari nilai maksimal 5 untuk kegiatan Pelatihan yang telah dilangsungkan. Kata kunci: TIK; microsoft office; pelatihan teknologi ABSTRACTThe rapid development of information and communication technology cannot be avoided and has a significant impact on the world of education. The world of education continues to be under pressure to always adapt to technological developments in order to improve the quality of education. Therefore, competent human resources are a must. So that training and development is held related to the use of information and communication technology. This activity was carried out at one of the schools on the border, namely SMPN 1 Teriak, Teriak District, Bengkayang Regency, West Kalimantan Province. This training and development is carried out through the Community Service (PkM) program. This activity focuses on using Microsoft Office such as Word, Power Point and Excel. With this training and development activity, it is hoped that the quality of human resources will increase. So the quality of education at SMPN 1 Teriak will automatically increase. In addition, it is hoped that students who take part in this training can develop skills in technology that students may need in the future. This training was carried out offline and was attended by all teachers, education staff (staff) and several students. The result of this training is that participants know more about the benefits of technology in the world of education and know how to operate computer technology well, participants can directly practice what they have learned in the training. Based on the questionnaire distributed at the end of the activity, it also showed an average score of 4,051 out of a maximum score of 5 for the training activities that had taken place.Keywords: ICT; microsoft office; technology training.
Co-Authors Adziem, Faidul Afwah, Nur Aisyah Viedar, Listya Akbar Akbar Akila , Nur ali, Rita Aliya, Kesya Shafa Amalia, Triana Amraini, Amraini Anaguna, Nursyam Anastasya, Resky Angguna Aprillia, Hanura Apsari, Rosvita Maulida Ardani, Cindy Ardiyanto, Rasyifa Adila Ariani, Mahrida Dwi Arman, Andi Asih, Finda Fiji Asih, Rinda Asmarani Nur Astuti, Wiwid Badollahi, Ismail Budi Setiawan Cahyaningtyas, Christian Charley, Charley Fadli, M. Wahyuniar Faidul Adzim, Faidul Fiji Asih, Finda Firman syah Fitriani Fitriani Gudiato, Candra Gustina, Indah Hakiki, Ismi Della Hanura Aprilia, Hanura Haria Saputri Heriani, Novia Heryadi, Yadi Hidayati, Dinda Gustri Hidayatullah, Kikin Hindriyanto Dwi Purnomo Indrayani , Syarthini Indrayani, Syarthini Indriana Indriana, Indriana Irwan Sembiring Ishak, Khardianti Alviani Ismail Badollahi Izma Daud, Izma Julianto Julianto Karsidi Karsidi, Karsidi Kristianto, Aloysius Hari Kunaenih, Kunaenih Kusnanto Kusnanto Mahmud Mahmud Marta, Eni Masniah Masniah Masrullah, Masrullah Mastoah, Imas Maulidan, Refly Zidni Maya Sari Mayasari, Nur Melani, Rena Melda, Melda Miftahul Jannah Mitrayati, Mitrayati Muchriana Muchran Muh. Idris Muh. Rusdi Muhaimin Muhaimin Muhammad Khaedar Sahib Muhammad Yamin Mulyadi, Nur Amalia Agus Mursalim, Nur Ainun Muryani Arsal Muttiarni, Muttiarni Nadiva, Nadiva Nanang Sobarna Ningsih, Suci Wahyu Nofriandy, M. Annas Noor Khalilati, Noor Norhalipah, Andi Nur Fadillah Safitri Nurcahyo, Azriel Christian Nurdin K, Nurdin Nurfadillah, Asti Nurlatipah, Yeti Nurlela Nurlela Nurlina Nurlina Nurmagfirah, Nurmagfirah Nursamsi, Nursamsi Nurtaqiya, Nurtaqiya NURUL AZIZAH Odjan, Ana Mariana Kalbu Oktavia, Nor Afni Oscarito, Oscarito P, Noviyanti P, Sudirman Pitri, Rischa Arselya Dwi Prasetya, Yusuf Dimas Prayusniar, Fadya Prisilia, Ni Kadek Neviska Purnamasari, A. Wirta Putri, Lidya Oktavia Putri, Lulu Nurrahmawati Putri, Shintia Novariani Putri, Trie Akra Rachmadaniyah, Rachmadaniyah Rahmadayoni, Nurul Rahmi Rahmi Ramadhan, Mohamad Angga Bahrul Rizki Nur Ramadhani, Novia Putri Ratih Rahmawati Reski, Seri Mulia Rita Rita, Rita Royani, Sumi Rustan, Fajar Eko Purnomo Rusyda, Nurazizah Ruwaida, Laiya Sabilah, Adina Sahriani, Sisi Salam Salam Salam, Salam Salama, Nuzula Elfa sarda, Sultan Sari, Clara Chintya Sari, Linda Sevitri, Shella Shafa Aliya, Kesya Silvester, Silvester Sinar Perbawani Abrina Anggraini Siregar, Pariang Sonang Sopiah, Sopiah Sopiah, Sopiah Sri Adila Nurainiwati Sri Maryati Sri Wahyuni SRI WARDANI Sulaeman Masnan, Sulaeman Susetiadi, Sigit Suwandewi, Alit Syafriafdi, Non Syahraeni, A.Tenri Syahriani, A. Tenri Syihabudin, Syihabudin Tahir, Ayani Dinasti Azira Takdir Takdir, Takdir Taufik Iskandar Tul Jannah, Shovia Viedar, Listya Aisyah Wa Ode Rayyani Wahyudi, Fiqi Wahyudi, Firma Windari, Sulis Wulan, Diah Retno Yayan M.A Nurbayan Yolanda, Feby Yuhansyah Yuhansyah Yuhansyah, Yuhansyah Yuliana Yuliana Zidni Maulidan, Refly