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Pengaruih Tax Avoidance dan Tax Planning Terhadap Beban Pajak Perusahaan Sektor Makanan dan Minuman yang Terdaftar Di BEI Tahun 2020-2023 Berliana, Eliya; Syafitri, Lili; Munandar, Aris
Jurnal Ilmiah Akuntansi Manajemen Vol. 8 No. 1 (2025): April
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Buton

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35326/jiam.v8i1.7145

Abstract

ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh Tax avoidance dan Tax planning terhadap beban pajak pada perusahaan sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020–2023. Topik ini relevan karena strategi perpajakan dapat memengaruhi kewajiban pajak dan profitabilitas perusahaan. Penelitian ini memanfaatkan metodologi kuantitatif melalui analisis regresi data panel. Dari populasi sebanyak 30 perusahaan, 27 perusahaan dipilih sebagai sampel dengan mempertimbangkan kriteria yang telah ditentukan. Hasil uji-t mengungkapkan Tax avoidance berdampak pada beban pajak namun tidak signifikan secara statistik (t-statistik 0.621697 < t-tabel 1.660; signifikansi 0.5369 > 0.05), sedangkan Tax planning memperlihatkan dampak yang signifikan (t-statistik 6.593926 > t-tabel 1.660; signifikansi 0.0000 < 0.05), yang mengindikasikan Tax planning yang efektif dapat meringankan beban pajak. Uji F menunjukkan kedua faktor tersebut secara simultan memberikan dampak yang cukup besar atas beban pajak (signifikansi 0,000; R² = 99,73%). Temuan ini dapat menjadi masukan bagi pengembangan peraturan perpajakan yang lebih efisien dan patuh.     ABSTRACT This study aims to analyse the effect of Tax avoidance and Tax planning on tax burden in food and beverage sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020-2023. This topic is relevant because tax strategies can affect tax liabilities and corporate profitability. This research utilises quantitative methodology through panel data regression analysis. From a population of 30 companies, 27 companies were selected as samples by considering predetermined criteria. The t-test results reveal that tax avoidance has an impact on tax burden but is not statistically significant (t-statistic 0.621697 < t-table 1.660; significance 0.5369 > 0.05), while tax planning shows a significant impact (t-statistic 6.593926 > t-table 1.660; significance 0.0000 < 0.05), which indicates that effective tax planning can reduce tax burden. The F-test shows that both factors simultaneously have a considerable impact on the tax burden (significance 0.000; R² = 99.73%). This finding can be an input for the development of more efficient and compliant tax regulations.
Implementasi Peraturan Bupati mengenai Pengelolaan Sampah di Kecamatan Tekarang Munandar, Aris
Belalek Vol. 2 No. 2 (2024): BELALEK: Jurnal Pengabdian Kepada Masyarakat (Journal of Community Services)
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/belalek.v2i2.3648

Abstract

Penelitian ini membahas implementasi Peraturan Bupati Sambas Nomor 69 Tahun 2018 tentang Peraturan Bupati (Perbup) Kabupaten Sambas Nomor 69 Tahun 2018 tentang Kebijakan Dan Strategi Kabupaten Sambas Dalam Pengelolaan Sampah Rumah Tangga Dan Sampah Sejenis Sampah Rumah Tangga Tahun 2018-2025 di Kecamatan Tekarang, Kabupaten Sambas. Latar belakang penelitian ini adalah belum optimalnya pengelolaan sampah di wilayah tersebut, yang mendorong peneliti untuk menelaah lebih lanjut mengenai efektivitas pelaksanaan regulasi yang ada. Penelitian ini bertujuan untuk mengetahui bagaimana implementasi peraturan tersebut serta mengidentifikasi faktor pendukung dan penghambat dalam pelaksanaannya. Metode yang digunakan adalah penelitian kualitatif dengan pendekatan normatif empiris. Sumber data primer diperoleh melalui wawancara dengan Camat Tekarang dan pejabat seksi kebersihan, sedangkan data sekunder berasal dari literatur, jurnal, dan peraturan perundang-undangan terkait. Teknik pengumpulan data meliputi observasi dan wawancara. Hasil penelitian menunjukkan bahwa implementasi Perbup No. 69 Tahun 2018 di Kecamatan Tekarang berjalan cukup baik. Pemerintah kecamatan telah berupaya melaksanakan peraturan secara aktif, termasuk mengajak partisipasi masyarakat melalui RT/RW dan kepala desa dalam menjaga kebersihan lingkungan serta menghindari pembuangan sampah sembarangan, termasuk ke sungai dan parit. Faktor pendukung utama adalah tingginya kesadaran dan partisipasi masyarakat dalam mengelola sampah secara mandiri. Namun demikian, faktor penghambat yang signifikan adalah keterbatasan sarana dan prasarana, terutama kurangnya fasilitas pendukung dan kendaraan pengangkut sampah yang menyebabkan penerapan prinsip 3R (Reduce, Reuse, Recycle) belum maksimal.
KONSEP PERTANGGUNGJAWABAN PERSEROAN TERBATAS ATAS PERJANJIAN YANG DILAKUKAN DIREKSI SECARA PRIBADI Mardiyansyah, Mohamad Annas; Djumardin, Djumardin; Munandar, Aris
JURNAL EDUCATION AND DEVELOPMENT Vol 13 No 1 (2025): Vol 13 No 2 Mei 2025
Publisher : Institut Pendidikan Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37081/ed.v13i1.7221

Abstract

Abstrak Prinsip ipertanggungjawaban iPerseroan iTerbatas berlaku imutlak iyang artinya, isuatu ikeadaan itertentu pemegang isaham, idireksi, imaupun ikomisaris dapat idimintai pertanggungjawaban iapabila idalam imenjalankan iperusahaan tidak iberitikad ibaik idan ipenuh itanggung ijawab isehingga menimbulkan kerugian ibagi iperusahaan. iSebagai iwakil perusahaan, idireksi iberperan penting idalam imengurus perseroan. iMaka idari iitu, iseorang idireksi iharuslah bertindak atas idasar iitikad ibaik idan ipenuh itanggung ijawab. iHal-hal ini tertentu iyang idapat imenimbulkan ihapusnya itanggung ijawab terbatas idireksi antara ilain iapabila iseorang idireksi iterbukti telah imelakukan iwanprestasi (cidera ijanji) iatas iperjanjian idengan ipihak iketiga. Perseroan iadalah ibadan hukum iyang merupakan ipersekutuan imodal, ididirikan iberdasarkan perjanjian, melakukan ikegiatan iusaha idengan imodal idasar yang iseluruhnya iterbagi dalam isaham idan imemenuhi persyaratan iyang iditetapkan idalam iUndang-Undang iini iserta peraturan ipelaksanaannya.
Accessibility and Effectiveness of Qur’anic Braille Instruction for Visually Impaired Students: A Case Study at BUKESRA, Banda Aceh Roslaili, Yuni; Munandar, Aris; Mukdin, Khairani; Suparwany, Suparwany; Rahmi, Maulidatun
Jurnal Ilmiah Al-Mu'ashirah: Media Kajian Al-Qur'an dan Al-Hadits Multi Perspektif Vol. 22 No. 1 (2025)
Publisher : South East Asia Regional Intellectual Forum of Qoran Hadith (SEARFIQH)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jim.v22i1.28652

Abstract

This study aims to analyze the accessibility and effectiveness of Qur'anic Braille instruction for blind students at SDLB Bukesra Ulee Kareng, Banda Aceh. Employing a qualitative approach with a case study method, data were collected through interviews, observations, and questionnaires. The findings reveal that the school has developed an effective inclusive learning system by providing Braille Qur'ans and implementing various teaching methods such as A-to-Z, Synthetic Structural Analysis (SAS), left-code technique, and talaqqi. Teachers also offer individualized support to address learning challenges. Students generally master reading and writing the Qur'an in Braille within an average of three months and have achieved recognition in local Braille Qur'an reading competitions. Nevertheless, the study identifies several challenges, including limited availability of Braille Qur'ans in the dormitory, the absence of the “Nun Wiqayah” symbol in Braille scripts, and a shortage of trained professionals. These findings highlight the need for enhanced resources and institutional support to optimize Qur'anic learning for blind students.
Efektivitas Sanksi Bunga dan Denda Pajak Pasca UU Cipta Kerja terhadap Kepatuhan Wajib Pajak Nurhalizah, Nadila; Syafitri, Lili; Munandar, Aris
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 6 No 4 (2025): May 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v6i4.7082

Abstract

One way the government can increase prosperity in a country is through taxes. In Indonesia, the tax system has undergone various reforms to increase effectiveness and efficiency in collecting state revenue. Research aims to evaluate the effectiveness of interest sanction and tax penalty policies following the implementation of the Job Creation Law on taxpayer compliance levels at the West Ilir Tax Service Office in Palembang City. The research employs a quantitative descriptive method with data analysis using Partial Least Squares Structural Equation Modeling (PLS-SEM). Data was collected through structured questionnaires from 100 registered taxpayers at the West Ilir Tax Service Office using slovin’s formula. The results of this study indicate that the policy of interest and tax penalty sanctions following the enactment of the Job Creation Law has successfully made tax rates more structured and proportional in improving compliance, with the majority of taxpayers (82%) stating that they are more compliant with their tax obligations after the regulatory changes were implemented. Taxpayers perceive these regulations as fairer and more in line with their financial capabilities, which in turn makes them more willing to fulfill their tax obligations.
Pengaruh Kebijakan Hutang Terhadap Efisiensi Kinerja Keuangan pada PT. Indofood CBP Sukses Makmur Tbk Mulya, Mulyati Ramadhoani; Munandar, Aris; Muthiah, Hanifah
Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi Vol. 6 No. 2 (2025): Jurnal Ilmu Manajemen Retail (JIMAT) Universitas Muhammadiyah Sukabumi
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jimat.v6i2.3837

Abstract

This study aims to analyze the effect of debt policy on financial performance efficiency at PT Indofood CBP Sukses Makmur Tbk during the period 2014–2023. Debt policy is measured by the Debt to Equity Ratio (DER), while financial performance efficiency is measured using Return On Investment (ROI). This study uses a quantitative method with an associative approach. The data used are secondary data obtained from the company's annual financial statements. The analysis techniques used include descriptive analysis, classical assumption tests (normality and autocorrelation tests), simple linear regression analysis, coefficient of determination, and hypothesis testing (t-test). The results of the study indicate that debt policy has a negative effect on financial performance efficiency, but the effect is not statistically significant (significance value 0.081> 0.05 and t count -1.999 <t table 2.306). Thus, the hypothesis stating a significant effect is rejected. This study concludes that increasing DER does not significantly affect the company's ROI, so PT Indofood CBP Sukses Makmur Tbk is advised to maintain an optimal capital structure to avoid financial risks in the future.
Preferensi Masyarakat Terhadap Pengolahan Sampah Organik Melalui Program Biopori Dan Komposter Berbasis Komunal Pada Kawasan Perumahan Muliani, Fitri; Munandar, Aris; Fadhil, Ammar
Jurnal Rekayasa Teknik dan Teknologi Vol 9 No 1: Jurnal Rekayasa Teknik dan Teknologi, Januari, 2025
Publisher : Fakultas Teknik - Universitas Al Muslim - Bireuen Aceh- Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51179/rkt.v9i1.3185

Abstract

In order to ascertain the community's readiness to adopt organic waste management specifically, household waste through the composter and biopore programs. This study will analyze household waste management in the Komplek BTN Bukit Teukuh by using community preference analysis. It will do this by utilizing ordinal data from the SPPS application, which has a Multidimensional Scaling Analysis (MDS) feature. With 298 residents and 51 Heads of Families (KK), the study's focus is a housing area in the BTN Bukit Teukuh Complex, Kota Juang District, Bireuen Regency. Storage, collection, transfer, transportation, processing, and final disposal are just a few of the buildings and infrastructure that will be used in waste management activities. Composter and biopore technology are two technologies that can be used to overcome problems in organic waste processing through communal-based composter technology. Based on field observations that have been carried out, data was obtained that organic waste produced in the BTN Bukit Teukuh Complex with a total of 51 families (KK) is 0.3 to 0.45 kg/day in each house, so the total organic waste obtained is 22.95 kg/day. The results of the study in the form of MDS analysis showed that 89% of the community's preferences had implemented the container aspect, 77% the transportation aspect, 55% of the community participated in communal-based waste management, 45% the container aspect, and 10% the composter aspect.
Pengaruh Sistem Digitalisasi Administrasi Perpajakan, Kompetensi Penggunaan, Kesiapan Penerapan Single Identity Number (SIN) Terhadap Ketepatan Pelaporan Perpajakan Berliani, Annisa; Hartati, Lesi; Munandar, Aris
SUSTAINABLE Vol 5 No 1 (2025): Volume 5 No 1, Mei 2025
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v5i1.26147

Abstract

This study aims to analyze the influence of the digitalization of tax administration systems, user competence, and readiness for implementing the Single Identity Number (SIN) on the accuracy of tax reporting among employees of the Population and Civil Registry Office of South Sumatra Province. A quantitative approach was applied by collecting data through questionnaires from 51 respondents. The findings reveal that all three independent variables significantly affect tax reporting accuracy. Digital tax administration enhances reporting efficiency, user competence reduces errors, and SIN implementation readiness strengthens data integration and reporting accuracy. This research offers strategic insights for improving tax compliance through administrative system development and employee training
OPTIMIZING LISTENING EXPOSURE IN LISTENING REPORTS: A CASE STUDY Munandar, Aris
Diksi Vol. 12 No. 2: DIKSI JULI 2003
Publisher : Fakultas Bahasa, Seni, dan Budaya, Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (16678.386 KB) | DOI: 10.21831/diksi.v12i2.7030

Abstract

A rare case of massif Adenomatoid Odontogenic Tumor in the anterior region of mandible: Mimicking as dentigerous cyst Munandar, Aris; Syamsudin, Endang; Sylvyana, Melita; Rizki, Kiki Akhmad
Padjadjaran Journal of Dentistry Vol 27, No 3 (2015): November 2015
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1504.831 KB) | DOI: 10.24198/pjd.vol27no3.13561

Abstract

Background. Adenomatoid Odontogenic Tumor (AOT) is a rare tumor of epithelial origin. AOT appears in three clinico-topographic variants: follicular, extrafollicular and peripheral. The AOT was predominantly found in the upper jaw, and rarely found in mandible, especially at anterior mandible. AOT is a tumor of odontogenic epithelium having duct like structures, which may be partly cystic, and in some cases the solid lesion may be present only as masses in the wall of a large cyst. The surgical management of this lesion would be enucleation along with removal of associated impacted tooth. The prognosis for both of them is good and recurrences are very rare after complete removal of the lesion. Purpose. It is important to define final diagnose for AOT due to mimicking with DC in clinically and radiographically finding. Biopsy is still obviously necessary to the final diagnosis. Case. 15-year-old female patients reported with chief complain of swelling in anterior mandible. The swelling beginning 4 years ago, gradually progressed, with no history pain, discharge and patient is complaint about loss of sensation around anterior mandible. Aspiration revealed straw colored fluid thinking in the way of DC. The provisional diagnosis of DC was given due to clinical presentation and radiographic imaging. But the biopsy examination showed AOT due to duct-like epithelial cells was being found. Discussion. The case report illustrates characteristic clinical and radiographic features of follicular variant of AOT mimicking a DC at unusual site that is anterior mandible. AOT is thought to arise from odontogenic epithelium and associated with the impacted tooth. Rightfully AOT is a perfect imitator of DC radiographically as well as histopathologically. It usually clinically misdiagnosed as DC as both have a unilocular, well-defined radiolucency surrounding the crown of an impacted tooth. The mass was enucleated, involved teeth were extracted, and titanium plates are used to avoid pathologist fracture. The patient had uneventful postoperative recovery. Follow up of a year has not shown any evidence of recurrence. Conclusion. Follicular type of OAT could confuse us with DC if the support examination just only clinicaly finding and radiographic examination. This case could not be definitively diagnosed on clinical and radiographic features alone. Biopsy was obviously necessary to the final diagnosis.
Co-Authors - Kustiono ., Darussalam A.A. Ketut Agung Cahyawan W A.Sitti Nur Halisa AA Sudharmawan, AA Abd Mujahid Hamdan Achmad Arifulloh, Achmad Achmad Munjid Ade Jordy Setiawan Adi, Ida Rohani Adilla, Jihan Adinda, Pramaesty Adiyatma, Zalza Sri Afiatul, Elsa Vanny Yuli Agus Mulyanto Agus Salim Agusman, Ridho Agustiam, Endy Agustian, Endy Agustin, Della Arditha Wira Ahlun Ansar Ahmad Fikri Ahmad ghazali, Ahmad ahmad yani Ahmad, Badu Aini, Syafira Aitulloh, Kiki Akbar , M. Alif Akmal Akmal Akmal Ibrahim, Muhammad Al Banna, Hasan Aldi, Muhammad Rahmad Alfiah, Dewi Umi Ali, Atiqah Zhafirah Ali, Muhammad Ilham Aliah Pratiwi Alvian Tri Putra Darti Akhsa Alviansyah, Aditya Alwi Alwi Amal, Budi Amalia Sholihah, Rizki Amalia, Friska Amalia, Reski Amanda, Nessa Amin Basuki Aminah, Titik Amir Tengku Ramly Amiruddin Amiruddin Amirul Mukminin Ammar Fadhil Amrina Rosada, Amrina Ananda, Fahesta Ananda, Fesia Ananda, Putri Silva Anasta Irawan, Islam Andi Apriany Fatmawaty, Andi Apriany Andi Gunawan Andi Ilham Samanlangi Andi Suhardiyanto Andini Wahyuni Andini, Novi Andriani, Wina Anggaeni, Dian Anggi, Esa Anggraini, Meli Ani, Tendri Indri Anindita, Maharani Laksmi Anisa, Ayu Anjani, Putri Anjani, Rahma Anjani, Rani Annisya, Dhea Anniza Dwi Zari, Nur Ansar Ansar Apriani, Triana APRIYANTI, NURLITA Aqidah, Fitratul Aravik, Havis Arba Arba Ardestya Linanjung, Yolanda Ardianita, Ardianita Ardiansyah, Muh. Ardianta, I Gusti Made Ardilla, Inna ardiyansyah, Muhammad Argoputro, Stanislaus Bandung Arianto, Refky Arif, T Bastanur Arif, Yeye Muhammad Arik, Al Arini, A - Aris Dwi Nugroho Aris Munandar Arjon Turnip Armidiana, Armidiana Arvenita, Adella Yulinda Ary Yuniarti, Christina Asep Hidayat Asfani, Rahimah Asman Asman Asmawati Asmawati Asmia Nur, Dewi Asri asri Astuti Wijayanti, Astuti Asyari, Wahid Hasyim Attiahilla , Ranaya Augustia, Annisa Elfina Auliyah, Anisa Nurul Ayu Amalia Ayunisa, Radika Rahma Aziatul, Reny Azis, Andi azis, Muhammad Amirruddiin Azis, Nur Alyah Azyamnur, Abdaliah Azzahra, Anisa Barokah, Laela Baskoro, Catur Hilman Adritya Haryo Bhakti Basri Basri Bayu Lesmana, Bayu Berliana, Eliya Berliani, Annisa Bija, Rein Pong Bustami Bustami Cahyadi Setiawan Cahyani, Annisa Dwi Cahyarani, Mayyada Cahyowati, RR. Callistasari, Nidia Putri Calvin, Venny Anggarda Candra Kirana Catharina Tri Anni, Catharina Tri Chatarina Umbul Wahyuni Christiyanto, Tedy Coyanda, John Roni Dahlan, Muammar Daniel Djokosetiyanto Darmawan, Haditya Darmawan, Imam Darwin, Muhammad Dayanti, Putri Dedy Irawan Demi Soetraprawata Deni Deninta, Dinda Dwi Desy Arisandi Desy Desy, Desy Dhalia, Dhalia Diane Tangian, Diane DIANTIKA, DWI NUR Diklariani, Dini Dini Surilayani, Dini Divino Wibowo , Josua Djihan Ryn Pratiwi, Djihan Ryn Djumardin Djumardin, Djumardin Dwikoryanto, Matius I Totok Dwirati, Laras EFFENDI, WAHYU AGUNG Eko Wahyu Jamaluddin, Eko Wahyu Endang Koswara Endang Susanti Endang Syamsudin Endriyani, Leni Eti Sulandari Fadila, Aisyah Nur Fadilah, Husni Fadillah, Tia Noer Fadjriani, Lia Fadlan Fadlan Fadlisyah Fadlisyah Faiqoh, Fadhilah Faiz, Adinda Fajar Putera, Arifin Fajriana, Fajriana Fajriyah, Putri Alifatul Fakhrurroja, Hanif Fakhry Zamzam Faqih, Ghazwan Aqrabin Farisyanadira, Nanda Fatikasari, Windy Fatimah, Fanny Yulianti Fatitah, Gina Fausia, Nurul Fauzan . Febriana, Novita Susanti Febrisari, Yanti Fernando, Ricky Septian Ferry J. Juliantono, Ferry J. Firdaus, Rhendy Akhmad Fitra Prasapawidya Purna Fitri Fitri Fitri Muliani Fitriyani Fitriyani Foura, Suci Fuad Muhammad Fuadi, Mirza Fathan Furqon, Zidan Gede Windu Sukma Govinda, I Gemilang, Muhammad Insan Ghaisani, Marinda P.D. Ghina, Aliah ghufron, ghufron Ginanjar Pratama Gita Susanti, Gita Guswara, Auliya Ramadhani H, NURHIKMA H, Nurhikmah Hadi Susilo Arifin Hadirman, Wiwin Hafizhah, Hafizhah Hakim Muttaqim Hamdan h Hamid, Nunie Widiany Handayani, Rizkia Harahap, Izhar Hardiansyah, Putra Bima Hari Wibawanto Hariyanti Hariyanti Hartati, Lesi Haryanti, Intisari Hasan Basri, Faessler Hasanah, Afifah Nurazizatul Hasbiya, Hasbiya Hasna, Nabilah Sajidah Hawatiwi, Khusnal Hayatun Nufus Hedianto, H. Herjayanto, Muh. Herry Purnomo Heru Mugiarso Hidayanti, Mawar Hikmah, Junita Nurul Hilman Syaeful Alam Hilmi Hilmi Hilmizen, Naufal Hj. Musdalifah Nurdin HS, Salim Husna, Mutammi Mal I Dewa Putu Wijana Idayani Idayani Idil, Fitriah Rachmaniar Idris Hemay, Idris Ihsan, Muh. Ihwanul Ika Yekti Lianasari Ilham Ilham Imam Tahyudin Indah Permata Sari Indah, Minarti Indi Syafitri, Rani Yuliana Indriyani Indriyani Indung Sitti Fatimah Intani, Yunita Dwi Cahya Iqbal, Deni Irmayani, Deci Irsan, Muh Irwan, Anas Iryani, Fitri Iskandar Iskandar Iskandar, Abdullah Ivon, Maria Jaenab, Jaenab Jamilah Muryati Jannah, Nur Latil Jannah, Nuryana Maghfirotul Jarsyah, Diami Asbasari Jordiansyah, Muhammad Juhaini Alie Juledi, Angga Putra Juleha Juleha, Juleha Juliansyah, Muhammad Hafiz Jumiati Juwani, Juwani K, Diva Arini Kadek Minarti, Ni kamali kamali, kamali Kamarullah Kamarullah Kariwangan, Firman Setiawan karmila karmila Kartika, Annisa Dwi Khaerunnisa Khoiryah, Yeni Ayu Kholil Kholil Khusnihita, Khula Kiki Akhmad Rizki, Kiki Akhmad Koswara, Endang Kumala Sari, Atisa Kumita, Kumita Kurniawan Kurniawan Kurniawan, Mohammad Kusuma, Sholihatunnisa Dwi Kusumayadi, Firmansyah Kusuminingrum, Fellina Dwi Lail, Hijrah Laksono Trisnantoro Lalu Husni Lastari, Wahyuni Klara Latifah Latifah Latifah, A. Lady Lesi Hertati, Lesi Lestari Alibasyah Lestari, Nadia Lestari, Riska Dwi Lestariningsih, Dwi Sukanti Liana Sari, Ika Yekti Lili Syafitri, Lili Lingling, Felisya Listiani, Desi Lu'liyatul Mutmainah Lukman Anugrah Agung Luwisky Harwis, Ayudia M. Ridwan Tikollah Ma'rief, A. Al Faizah Ma'ruf, Amir Mahardiono, Novan Agung Mahroja, Siti Mahyuni, Enni Tri Malik, Farid Abdul Maman Rachman Mamat Ruhimat, Mamat Mardiyansyah, Mohamad Annas Marfuah, Tina Siti Marina Marina Mariwawo, Andi Afta Kher Martiyana, Linda Marya Ulfa Maryani, Ingka Marzuki, M. Ervan Mas Bayu Syamsunarno, Mas Bayu Masawir, Bambang Masthura Hassan, Soraya Masyam, Naufal Alfaruqi Masyruhah, Mufidah Maya Mustika Meata, Bhatara Ayi Mega Fatimah Rosana Meihazura, Yulita Melita Sylvyana, Melita Meri Andani, Meri Miranti, Peni Alya Misrawati, Yunanda misswar Miswar, Khairul Monia, Angel Serra Monika, Sintia Agnes Mudzill, Al MUH. KHAEDIR Muhajirin Muhammad Alfarizi Muhammad Ferdiansyah, Muhammad Muhammad Galang Asmara Muhammad Ikhwan Burhan Muhammad Rafiq Muhammad Rifki muhammad rizky, muhammad Muhammad Yanis MUHAMMAD YUSUF Muhammad Yusuf muhsanan, muhsanan Muhtadin Muhtadin Mukdin, Khairani Mukhlis Mukhlis Mukti Qamal Mulalic, Ahmed Mulawarman Mulawarman Muliana, Erna Muliani, Fitri Mulya, Mulyati Ramadhoani Munawarah, Zahratul Munawwaroh, Hafizotul mungin eddy wibowo, mungin eddy Murhaban Murhaban Muryati, Jamilah Musmuliadi Musmuliadi Mustar, Disfayanti Muthiah, Hanifah Muthmainnah Muthmainnah Muzani Jalaluddin Naailah, Dhea Nabila, Putri Isma Nadia, Putri Rahma Nafisah Nurulrahmatiah Naik Sinukaban Nainggolan, Misdiantri Kurnia Naufal Hilmizen Nazilah, Hikmatun Nisa, Nurul Hairun Nofriansyah, Rizky Noor Hikmah, Noor Noor, Moh. Khaidir Nopriyani, Atika Noviasari, Yuli Novita, Pinkan Dwi Nuari, Muh. Ihzam Nur Abidah Idrus, Nur Abidah Nur Hamidah, Nur NUR KOMALASARI Nuraima, Rezki Safitri Nuraisyiah, Nuraisyiah Nuratika Nurfadilah, Dea Nurfaujia, Eka Nurhaliza, Rada Nurhalizah, Nadila Nurhayati Nurhayati Nurhayati Nurhayati Nurhayati Nurhidayah Nurhidayah Nurhidayah Nurhikmah Nurhikmah Nurilah, Diana Nurjanah H Nurjanah H, Nurjanah H Nurlaili, Siti Nurliah Buhari Nurmawati, Subekti Nursabila, Putri Nurtanto, Anggian Nurul Fajri Nurul Fuadi Nurul huda Nurul Huda Nurulrahmatia, Nafisah Nurwijayanti Nuryadin, Devi Faustine Elvina Nuryatno, Edi Triono Octoveria, Emma Natasha Ode Sofyan Hardi Oka Mahendra Oktarini , Rahmi Dwi Oktavia, Pivin Oktavia, Riski Amelia Olivia, Okta Oot Hotimah Paridotullah, M. Adi Pebbri, Pelin Pebriani, Reny Aziatul PELIN PEBBRI Pertiwi, Nasda Aninda Pikal, Aliyas Pitriani, Sri Rahmi Popy Novita Pasaribu Pramana Putra, I Gusti Putu Aditya Prasanti, I Gusti Agung Ayu Widya Prasetyasari, Christiani Prasetyo, diky Prastiwi, Umi Denta Pratama, Bimo Aria Pratama, Muhammad Adi Pratama, Rian Putra Pratiwi , Imanda Ajeng Pratiwi, Dhea Ananda Pratiwi, Difa Febriyan Pratiwi, Rian Adetiya Prayitno, Slamet Prayogi, Kemas Rivan Prayogi, Randu Purnamasari, Santi Esterlita Purwanti, MM Fajar Putri Maulana, Amelia Putri, A Nurhusna Putri, Anne Mumtaza Putri, Lutfiah Ardah Putri, Nabila Putri, Nadella Putri, Nindi Savira Putri, Shelmy Rahma Sania Putri, Tasya Radena Putri, Yulian Amanda Putri, Zahra Ameilia Qalbi, Andi Nur Qolbuna Salima, Baiq Rachmad, Rio Nur Rafika Sari Rahma, Achmad Dicky Arief Nur Rahmadani, Agil Rahmadani, Solikhatul Fitri Rahmah, Hanifa Nur Rahmah, Mawaddatur Rahmasari, Shafira Rahmatiah, Nafisah Nurul Rahmatullah, Arif Rahmawati, Pilda Rahmayani Rahmayani Rahmi, Maulidatun Ramadani, Rani Ramadhan, M Daffa Kurnia Ramadhan, M. Alfath Rizqy Ramadhana, Rero Ramadhani, Salwaika Fidela Ramadhani, Sulis Ramadhika, Egi Ramadhoan A' Rachman , Fauzi Ramon Nofrial, Ramon Ratna Wulandari Ratnawati Ratnawati Ratu, Mutiara Kemala raudatul jannah Raudhatun Nuzul ZA, Raudhatun Rayuna Handawati Raziqah, Faiqah Regina, Atika Renaldi, Rahman Respatiadi, Faisal Restiani, Restiani Riandi, M. Inas Rida Oktorida Khastini Rifki Prayoga Aditia Rika Febriani, Rika Rimawan, M Rinaldy, Deri Rira, Adin Dana Risma, Juwita Rita Sulastini Ritonga, Arifin Rizal Rizal Rizaldi, Rizky Rizki , Neni Fathiya Rizki, Exel Muhamad Rizky, Fathul Rizky, M. Alif Rizqi Annisha Rizqi Pramana, Adhimas Rodliyah Rodliyah, Rodliyah Rogayanti, Nur Rohia, Esa Rohmah, Ichmi Yani Arinda Rohwati, Siti Roidelindho, Kiki Romadhon, Sendi Romli, Harsi Ropita, Ropita Rosalinda, Mira Roslaili, Yuni Rosmalyani, Novi Rosmiati Rosmiati Rosmiati Rosmiati, Etty Rulbadiyah, Rulbadiyah S, Adam Gheral Sabela Naja, Zidna Sabina, Veni Allya Sabri Sabri Sabrina, Andi Saefuloh, Irfan Safira, Fira Sahrul Hidayat Saifuddin Zuhri Sakdiah Sakdiah, Sakdiah Sakinah Haryati Sakti, Gunawan Salmiyah, Salmiyah Salsabila, Baiq Salsabillah , Fadia Samadi Samadi Sambas Basuni Samsidar Samsidar Sandrinabila, Mutiara Saptari, Mochamad Ari Saputra, Aga Saputra, Candra Ferdian Saputra, Didi Hardi Saputra, Dimas Yudi Saputra, Septian Riski Saputri, Renika Dwi Saputri, Yunisda Dwi Saragih, Della Angely Br Sari, Cindy Fatikhah sari, Intisari Sari, Mei Sari, Shintya Novita satiawati, riska Sefira, Yulistia Dwi Seprida, Riski Seskia, Aini Setia Budi Setiawati, Kadriani Shabir, Alwan Shalsadila, Azritamara Sheilla Varadhila P Sholihin, Vanny Rhamdanty Silpiyani, Nina Silviani, Annisa Simorangkir, Sendi Romadhon Sinaga, Gopal Gospel Sinambela, Cristina Siregar, Abdul Saleh Siska Wulandari, Siska Siswahyudianto Siti Nurkhotijah Slamet Widodo Sodri, Ahmad Soerja Koesnarpadi Sofia, Syahwa Sofiroh, Zhainatun Solahuddin, Edo Ahmad Sony Nugratama Hijrawadi Sri Mulyati Sri Rosita Sri Sudiarti Srinayanti, Yanti sriyanti, yanti SS, Adrian Susandi Subhan, M. Subhi Subhi Suci Rahmawati, Suci Suci, Dinda Trie Sudiarto Sudiarto Sudiarto Sugiarta, Anya Putri Suhaimi Suhaimi Suhardjo Suhardjo Suhartana, Lalu Wira Pria Sujiwa, Krisna Sukandi Sukartaatmadja Sukesih, Ade Ayu Sukma Puspitorini, Sukma Sulastri Sulastri Sullissetiawati, Sullissetiawati Sultan Sultan Sumarlin Mus Sunarmasto, Sunarmasto Sunaryati Sunaryati Suparwany, Suparwany Suprayogi Suprayogi Suryani Hamzah, Any SUSANTI, ZUYUN SITI NURFINA Syafrina Sari Lubis Syafruddin Syafruddin SYAH, MUHAMMAD AIDIL Syaiful Anam Syaifullah Muhammad Syamsiar, Syamsiar Syamsir Syarifah, Himmatus T. Armansyah T.Vazari, Raudha Tamaulina Br Sembiring Taufikurrahman Taufikurrahman Teti Sobari, Teti Teuku Zulfadli Thoiroh Thomas Joko Priyo Sembodo Thoriq, M. Tongku Nizwan Siregar Tri Noviastanti, Selly Tri Nurhayati Tri Sundari, Dewi Tri Utomo Taliding Tripermata, Lukita Udayana, Ida Bagus Widya Udin, Ato ul-Haq, Hayyan Ulul Azmi Umar Lubis, Amany Burhanuddin Utami, Putri Kharisma Vandela, Dwi Veithzal Rivai Zainal Veronica, Meilin Victor Amrizal Wahada, Listiatul Wahju Qamara Mugnisjah Wahyu Hidayat Wahyu Wardana, Muhammad Wahyuning Astuti, Reny Wanti, Reski Ayu Wardani, Baiq Rika Septina Waruwu, Putri Washliati, Laily Wasistha, Intan Nurani Drana Wati, Herna Wati, Salma Melia Wiansyah, Adif Widiarti, Indria Wirawan, Lalu Hari Purnwa Wirdani, Wirdani Wuabundjo, Elsa Ochtavia Wulandari Wulandari Wulandari, Kristi Yanti, Alvina Guspita yanti, nopi Yanto, M. Aldi Yanuarti, Rini YAYA , YAYA Yoga Yuniadi Yonathan Salmon Efrayim Ngesthi Yulia Putri Yuliana, Astri Yulistiawati, Alda Yuniar, Fika Ari Yunita Rezky Dati Ali Yusfira, Febrianti Yusniah Anggraini, Yusniah Yusuf, Ja'far Maulana Zacheus, Soelistiyo Daniel Zahra, Putri Lutfiah Zahran Ns, Nurfadillah Zahro, Fathimah Zain, Kireina Oemardi Larasati Zakia Ziadha Naufal Firdaus, Baiq Zikrullah, Muhammad ZULIANA, RIZQI Zulkarnaen Alhaq, Faiz Furqon Zuraihan Zuraihan ‘Aini, Ikrima Qurrotul