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All Journal Jurnal Agronomi Indonesia (Indonesian Journal of Agronomy) Transmisi: Jurnal Ilmiah Teknik Elektro Jurnal Teknik Elektro Universitas Tanjungpura ELKHA : Jurnal Teknik Elektro Indonesian Journal of Educational Studies Jurnal Ilmu Sosial dan Humaniora ACCOUNTABILITY Primary: Jurnal Pendidikan Guru Sekolah Dasar Intiqad: Jurnal Agama dan Pendidikan Islam Al-Ulum At-Taradhi: Jurnal Studi Ekonomi Agrifor : Jurnal Ilmu Pertanian dan Kehutanan Lentera Pendidikan : Jurnal Ilmu Tarbiyah dan Keguruan Jurnal Online Mahasiswa (JOM) Bidang Teknik dan Sains JURNAL ISTINBATH CEMARA Jurnal Teknologi Pertanian AGRIVITA, Journal of Agricultural Science Jurnal Edukasi dan Penelitian Informatika (JEPIN) Jurnal PENA : Penelitian dan Penalaran Jurnal Dimensi Riset Akuntansi dan Keuangan Indonesia Jurnal Dinamika Pengabdian (JDP) IJHCM (International Journal of Human Capital Management) Health Notions HIGIENE: Jurnal Kesehatan Lingkungan Jurnal Penelitian Pertanian Tanaman Pangan Kinerja: Jurnal 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Sastra Jurnal Manajemen dan Organisasi Review (MANOR) Rambideun : Jurnal Pengabdian Kepada Masyarakat Indonesian Journal of Legality of Law Nusantara: Jurnal Pendidikan Indonesia Jurnal Simki Pedagogia IJORER : International Journal of Recent Educational Research Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) JURIDICA : Jurnal Fakultas Hukum Universitas Gunung Rinjani JUMORA: Jurnal Moderasi Olahraga Jurnal Bina Pengabdian Kepada Masyarakat Al-Kawakib Action Research Literate (ARL) Empiricism Journal Al-Idaroh: Media Pemikiran Manajemen Dakwah Jurnal Iqtishaduna: Economic Doctrine Loghat Arabi: Jurnal Bahasa Arab & Pendidikan Bahasa Arab Nuances of Indonesian Language Al Khidma: Jurnal Pengabdian Masyarakat AJAD : Jurnal Pengabdian kepada Masyarakat International Journal of Science and Society (IJSOC) Jurnal Pengabdian Kepada Masyarakat Abdi Nusa Tasamuh: Jurnal Komunikasi dan Pengembangan Masyarakat Islam Educenter: Jurnal Ilmiah Pendidikan Pappasang Panrita: Jurnal Bahasa dan Sastra Daerah serta Pembelajarannya Balanca : Jurnal Ekonomi dan Bisnis Islam WAHANA LITERASI: Journal of Language, Literature, and Linguistics Jurnal Ilmiah Mahasiswa Raushan Fikr Formosa Journal of Applied Sciences (FJAS) Edu Society: Jurnal Pendidikan, Ilmu Sosial dan Pengabdian Kepada Masyarakat Khazanah : Journal of Islamic Studies Edukasia: Jurnal Pendidikan dan Pembelajaran Journal of Agriculture (JoA) Jurnal Ilmu Ekonomi Mulawarman (JIEM) Jurnal Basicedu Asian Journal of Management Analytics Al-Istinbath: Jurnal Hukum Islam Journal of Artificial Intelligence and Digital Business Jurnal Dinamika Akuntansi dan Bisnis (JDAB) TITIK DUA: Jurnal Pembelajaran Bahasa dan Sastra Indonesia Cerdika: Jurnal Ilmiah Indonesia International Journal of Science Education and Cultural Studies Neologia: Jurnal Bahasa dan Sastra Indonesia Panthera : Jurnal Ilmiah Pendidikan Sains dan Terapan Al-Iftah: Journal of Islamic studies and society International Journal of Islamic Thought and Humanities Unimuda Sport Journal : Jurnal Pendidikan Jasmani Madani: Multidisciplinary Scientific Journal JOURMICS : Journal of Media and Communication Studies Fusion : Jurnal Pengabdian Kepada Masyarakat Riset Informasi Kesehatan JEKSya Jurnal Ekonomi dan Keuangan Syariah Seminar Nasional Hasil Penelitian LP2M UNM Jurnal Kajian Manajemen Dakwah Jurnal Pendidikan Sosial dan Konseling BULLET : Jurnal Multidisiplin Ilmu RIBHUNA : Jurnal Keuangan dan Perbankan Syariah Indonesian Journal of Islamic Counseling Cendikia: Jurnal Pendidikan dan Pengajaran Telecommunications, Computers, and Electricals Engineering Journal Journal of Electrical Engineering, Energy, and Information Technology Jurnal Ilmiah Keperawatan Gigi Jurnal Diseminasi Kajian Ilmu Komunikasi Jurnal Teknologi Pendidikan Dan Pembelajaran Jurnal Difusi Ipteks Legowo AT-TABAYYUN: Journal Islamic Studies ENCOMMUNICATION: Journal of Communication Studies Sociality: Journal of Public Health Service Izzatuna: Jurnal Ilmu Al-Qur'an dan Tafsir HENGKARA MAJAYA Jurnal Hukum Islam Journal of Applied Linguistics and Literature MEDIA KESEHATAN GIGI : POLITEKNIK KESEHATAN MAKASSAR Al Iidara Balad : Jurnal Administrasi Negara Journal of Mujaddid Nusantara Muhafadzah: Jurnal Ilmiah Bimbingan dan Konseling Islam Journal of Family Law and Islamic Court EDUCENTER JURNAL PENDIDIKAN Al-Idaroh Liwaul Dakwah: Jurnal Kajian Dakwah dan Masyarakat Islam Bina Bangsa International Journal of Business and Management Journal of Multidisciplinary Research and Development Antmind Review: Journal of Sharia and Legal Ethics Journal of Agriprecision & Social Impact Jurnal Ragam Pengabdian JIEP: Jurnal Ilmu Ekonomi dan Pembangunan Bisai: Jurnal Bahasa, Sastra dan Pengajarannya MANIFESTASI : Jurnal Pendidikan dan Pengajaran Jurnal kiprah pendidikan AUFKLARUNG: Jurnal Kajian Bahasa, Sastra Indonesia, dan Pembelajarannya At-Tadris: Journal of Islamic Education Management Journal and Economic Review JIMEKA
Muhammad Saleh
Universitas Islam Negeri Alauddin
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PRAKTIK TAX AVOIDANCE PERUSAHAAN OTOMOTIF: PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN Manja, Manja; Saleh, Muhammad
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 9, No 3 (2024): Agustus 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v9i3.31859

Abstract

The objective of this research is to examine the influence of profitability, leverage, and company size on tax avoidance practices in manufacturing companies in the automotive and components sub-sector listed on the Indonesia Stock Exchange for the period 2020-2022. The population in this study consists of 38 companies, from which 10 samples with 30 units of analysis were obtained. The data analysis technique used in this research is multiple linear regression analysis. The type of data used in this research is secondary data. The results of the study show that simultaneously, profitability, leverage, and company size have a positive effect on tax avoidance practices. Partial results also show that profitability has a positive impact on tax avoidance practices, leverage has a positive effect on tax avoidance practices, and company size has a positive impact on tax avoidance practices. These findings adopt clear and understandable tax policies, including the amount of tax paid and the tax strategies used, aiming to ensure transparency, feasibility, and legal compliance in managing the company's tax aspects.
PENGARUH JENIS PEMERINTAH KABUPATEN/KOTA, JUMLAH PENDUDUK, DAN LUAS WILAYAH TERHADAP PERUBAHAN ANGGARAN DI MASA PANDEMI COVID-19 PADA PEMERINTAH KABUPATEN/KOTA DI PROVINSI ACEH Achyar, Muhammad Zul; Saleh, Muhammad
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 2 (2023): Mei 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v8i2.24766

Abstract

This study aims to examine the effect of the type of district/city government, total population, and area size on changes to district/city government budgets in Aceh in 2020 and 2021. The data used is secondary data from local government financial reports audited by the BPK RI (Badan Pemeriksa Keuangan Republik Indonesia), reports on changes to the budget obtained from BPKA (Badan Pengelola Keuangan Aceh), total population data from BPS (Badan Pusat Statistik), and area size data from the Directorate General of Population and Civil Registry of the Ministry of Home Affairs. The data analysis method used is the Multiple Linear Regression Test. The results showed that the area size and total population had a significant effect on budget changes, the type of district/city government did not affect changes to district/city government budgets in Aceh during the Covid-19, while the three independent variables simultaneously affected dependent variables. The Coefficient of Determination analysis result is 0.279, which means that the variable type of district/city government, total population, and area size can explain 27.9% of changes in district/city government budgets during the pandemic.
DYNAMIC CAPABILITY THEORY: PERSPEKTIF AKUNTANSI Evayani, Evayani; Mutia, Evi; Saleh, Muhammad; Rahmawati, Syarifah
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 2 (2022): Mei 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i2.21770

Abstract

Dynamic capabilities are described as a company's ability to change, and given the changing environment. The dynamic capabilities perspective is in its efforts to explain competitive advantage in a dynamic environment. Currently, dynamic capabilities have been implemented in various aspects, including, marketing, production, resources, and also accounting. The purpose of this study is to provide an overview of the application of Dynamic Capability Theory, viewed from an accounting perspective. This research method is descriptive analysis. The analysis, found that dynamic capability theory, through an accounting perspective, is related to the fields of sharia accounting, government accounting, accounting information systems, financial accounting and corporate governance. The analysis carried out descriptively is a limitation of this study. Therefore, it is recommended that in the future, it can be done by interviewing stakeholders.
ANALISIS LAPORAN REALISASI ANGGARAN UNTUK MENILAI TINGKAT EKONOMI, EFEKTIVITAS, DAN EFISIENSI KINERJA KEUANGAN BLUD Syaifanur, Fitria; Saleh, Muhammad
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 2 (2022): Mei 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i2.21153

Abstract

This study aim to provide the level of economy, efficiency and effectiveness of the financial performance of BLUD RSUD dr. Zainoel Abidin Banda Aceh. This study uses a quantitative method with a descriptive analysis approach. The author uses the Work Plan and Budget Realization Report documents used for this research by confirming that the Value For Money indicator is in accordance with the Minister of Finance Regulation number 214 of 2017. The object of this research is the BLUD RSUD dr. Zainoel Abidin Banda Aceh. The results of this study indicate the performance of the BLUD RSUD dr. Zainoel Abidin is still less economical and inefficient, but has been effective based on the Performance Measurement of the Minister of Finance Regulation number 214 of 2017.
PENGARUH PARTISIPASI ANGGARAN, KOMITMEN ORGANISASI, DAN SISTEM PENGUKURAN KINERJA TERHADAP KINERJA MANAJERIAL PADA BUMN DI KOTA BANDA ACEH Adiyatma, M. Farhan; Saleh, Muhammad
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 3 (2021): Agustus 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims (1) to examine the effect of budgeting on managerial performance, (2) to examine the effect of organizational commitment on managerial performance, (3) to examine the effect of measuring managerial performance, (4) to examine budgetary participation, organizational commitment, and the system. simultaneous measurement of performance on managerial performance. The population in this study were state-owned companies in Banda Aceh City, which amounted to 19 companies. The respondents are Top Managers and Middle Level Managers who are responsible for the preparation of the budget and finances of each BUMN so that the respondents found 38 managers. This study uses the census method where the entire population is used as the object of research. The analytical method used is multiple linear regression with SPSS version 25 application. The results of the study prove that budget participation and performance measurement have a significant positive effect on managerial performance. Organizational commitment has no effect on managerial performance.
PENGARUH EFEKTIVITAS PENGENDALIAN INTERNAL, ASIMETRI INFORMASI DAN KETAATAN ATURAN AKUNTANSI TERHADAP KECURANGAN AKUNTANSI Nazarah, Putri; Saleh, Muhammad
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 1 (2021): Februari 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this research is to examine the influence of effectiveness of internal control, information asymmetry and fidelity to accounting rules on accounting fraud. The population in this study is the regional work unit of Aceh Besar District, which the sampling technique uses non probability sampling with purposive sampling method. Respondents who are the object of this research are those who are most responsible for regional financial management consisting of the Head of Institution, Technical Activity Management Officer (PPTK) or Secretary and Head of Finance at 34 SKPD. Data analysis method used is multiple linear regression with the help of STATA 15. The result of this research shows that (1) effectiveness of internal controls, information asymmetry and fidelity to accounting rules has an effect on accounting fraud (2) ) effectiveness of internal controls has an effect on accounting fraud (3) information asymmetry has an effect on on accounting fraud and (3) fidelity to accounting rules has an effect on accounting fraud.
PENGARUH KEADILAN, KECURANGAN TEKNOLOGI, DISKIRIMINASI DAN NILAI SOSIAL TERHADAP PERSEPSI WAJIB PAJAK MENGENAI ETIKA PENGGELAPAN PAJAK (TAX EVASION) Veronika, Mulur; Saleh, Muhammad
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 4 (2019): November 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Taxes are the most important element in sustaining the budget in the form of state revenues. Running and realizing a national development plan, the government needs substantial funds to make it happen. But in reality there are many taxpayers who violate their tax obligations by carrying out tax evasion. This study aims to analyze the influence of justice, technology fraud, discrimination and social values on the perceptions of taxpayers regarding the ethics of tax evasion. The population of this study is taxpayers registered at KPP Pratama Banda Aceh. The sample in this study was determined based on the convenience sampling method, the data was collected by dividing 150 questionnaires. The method of research analysis used is multiple linear regression. The data uses the SPSS version 22 program. Based on the results and conclusions, the research shows that fairness, technology fraud, discrimination and social values have a positive and significant effect on the perception of taxpayers regarding the ethics of tax evasion. Overall, all four variables simultaneously influence tax evasion. Future studies are expected to be able to use other variables beyond this research model to enrich science, especially in the field of tax.
ANALISIS PENERAPAN AKUNTANSI DAN KESESUAIANNYA BERDASARKAN PSAP NO 07 TERHADAP ASET TETAP PADA DINAS PENGELOLAAN KEUANGAN DAN KEKAYAAN DAERAH DI KAB. ACEH TENGAH Isma, Bahgieni; Saleh, Muhammad
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 1 (2019): Februari 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this study was to find out how the application of accounting to fixed assets was carried out by the Regional Financial and Wealth Management Office (DPKKD) of the Regency. Central Aceh and to find out whether the DPKKD Kab. Aceh Tengah has implemented fixed asset accounting in accordance with the Statement of Government Accounting Standards (PSAP) No 07. This type of research is descriptive qualitative research. The data used in this study are primary data and secondary data obtained by interview techniques and documentation. The results of this study indicate that the District DPKKD Aceh Tengah has treated its fixed assets in accordance with PSAP Number 07 in terms of recognition, assessment and reporting of fixed assets.
PENGARUH LIKUIDITAS, PERUSAHAAN AFILIASI, PERTUMBUHAN PENDAPATAN, DAN MANAJEMEN LABA TERHADAP BOOK TAX GAP PADA PERUSAHAAN NON FINANCIAL YANG TERDAFTAR DI BEI TAHUN 2011-2015 Raudhah, Lola Apriyanti; Saleh, Muhammad
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 4 (2018): November 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this research is to examine the effect of liquidity, affiliated companies, revenue growth, and earning management toward the book tax gap of non financial which is registered in Indonesia Stock Exchange from 2011-2015. The research type used in this study is testing hypothesis, by using purposive sampling method and in which there are 42 target of sampling which become the investigated object. The data used in this study is secondary data obtained from the audited and anually financial statements for the fiscal year ended December 31, published by the reference center of the capital markets contained in the Indonesia Stock Exchange. The multiple regression analysis model is used to test thehypothesis. The results of this study indicate that (1) liquidity measured by quick ratio has impact on the book tax gap, (2) affiliated companies has no impact on book tax gap, (3)revenue growth has impact on the book tax gap, and (4) earning management has impact on the book tax gap.
PENGARUH KESADARAN PERPAJAKAN, PELAYANAN FISKUS, SANKSI PERPAJAKAN, SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (STUDI EMPIRIS WAJIB PAJAK ORANG PRIBADI YANG TERDAFTAR PADA KANTOR PELAYANAN PAJAK PRATAMA BANDA ACEH TAHUN 2012-2015) Rizki, Nanda; Saleh, Muhammad
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 3 (2018): Agustus 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The number of tax payers is increase for years. But, it is not balanced with the level of tax compliance. The compliance problem becomes an obstacle in optimizing the tax revenue. This study examines the level of compliance of individual taxpayers conducting business and professional services in Banda Aceh by using several independent variables such as awareness of the taxpayer, the service tax authorities, tax penalties and tax socialization. The purpose of this study was to analyze the influence of awareness of the taxpayer, the service tax authorities, tax penalties and tax socialization against and individual tax payer compliance conducting business and professional services. The population of this study is individual taxpayers conducting business and professional services in Banda Aceh. Based on data from the KPP Pratama Banda Aceh, until the end 2015 there were 155.799 individual tax payer conducting business and free job retention. Not all population have been used in this study to the time and cost efficiency. Therefore, carried out the sampling. Sampling was done by simple random sampling method. The number of sample is 100 people. Primary data collection method used is a surveey method using questionnaires media. Data analysis techniques used in this study is the technique of multiple regression analysis. Based on the result of the analysis undertaken concluded the awareness of the tax payer, the service tax authorities, tax penalties and tax socialization have a positive and significant impact on taxpayer compliance.
Co-Authors ,, Koesrini -, Syaifurrahman A.A. Ketut Agung Cahyawan W A.L, Nurcahyo Abd. Mustakim, Abd. Abdul Basith Abdul Halik Abdul Haliq, Abdul Abdul Kadir Abdul Khair Abdul Sani Abdul Wahab Abidin Alaydrus, Ali Zainal Abu Bakar Abu, Nur Abubakar, Syamsuddin Achyar, Muhammad Zul Ade Elbani Adiatma, Febri Adiguna, Muhamad Gilang Satria Adiyatma, M. Farhan Adnan Afniratri, Atika Agung Rinaldy Malik AHADDIN, MUHAMMAD FAJRUL Ahdar Ahdar Ahdar, Ahdar Ahmad Alwi Nurudin Ahmad Fuadi Ahmad Suriansyah Ahmad Yamin Ahmad Zaki Ahyar Aidzullah, Aidzullah Ainaya Al Fatihah akbar, Muh.Akbar Akib, Muh Akib, Muh. Akmal Hamsa Akmal Hamsa Al-Qadri, Muamar Albertha Lolo Tandung Alet, I Made Alfarisyi, Naupal Alfarizi, Rahardanis Asman Alfiyah, Nilda AM, Junaidi Amal Fathullah, Amal Amalia Zubaedah, Putri Amalia, Rezki Amaliah Amaliah Amanda, Olivia Amelia, Ayu Reski Amildayani, Amildayani Amin, Sitti Jamilah Amini A, Nurul Azisyah Amir Syarifudin, Amir Amrulloh, Zaenudin Anastasia, Jesika Andi Susilawaty, Andi Andriani, Suci Andriany, Rara Chanesha Ismi Anggara, Ari Angki, Johnny Anies Anies Anisah Fitri, Anisah Anwar Anwar Anwar, Andi Rahayu Anwar, Arif Aqshal, Andi Muhammad Ardi Hidayat Ari Adrian, Ari Arief, Muhammad Arifai Arsyad, Abd. Rahim Artiyanto, Artiyanto Ary Busman, Sherwin Aryanto Hartoyo Aslamiah Aslamiah Asnawi Abdullah Asri Ismail Asrianingsih Asriawal asriawal, asriawal Audia, Devi Raisatul Aula, Abqori Aulia, Hanis Wahyu Auliah, Nurul Aulina Matondang, Nadia Aurelia Evrida, Agatha Ayu Wandira Azis Azis Azis, Azis Azmi, Fauzan Azzahra, Fitri Aulia B, Andriani Bachtiar Bachtiar Bagoes Widjanarko Bahar, Nurun Nisa Baharman Baharman Baharman, Baharman Baharuddin Baharuddin, Masrida BAHITS, ABDUL Bakhtiar Bambang Supriyanto Basri, St Risnawati Basri, St. Risnawati Batoebara, Maria Ulfa Bayu, Bayu Pratondo Bernadetta Tjandra Wulandari, Bernadetta Tjandra Bilalu, Naskur Bin Ibrahim, Abdullah Botma, Abdullah Burhaein, Erick Burhana, Mochammad Cahyani, Regita Callo, Herman Chamami, Rikza Chepino, Basilio Gregori Chery, Muhammad Rifaldi Cita, Fitria Permata Damaiyanti, Selfi Damar, Rafif Abdullah Damayanti, Fina Dedi Nursyamsi Dewi Ratnasari Diki Hermawan, Diki DM, Herman Dzikri, Chalik Effendi, Aji Sofyan Effendi, Subhan Eko Prayitno, Eko Elang Derdian Marindani ENCEP SAEFULLAH, ENCEP Erlina Hamzah, Erlina Ernawati N.C.C, Hastin EVA MAYASARI Evayani, Evayani Evi Mutia F, Fatima Sari Fahrunsyah, Fahrunsyah Faizin, T. Fatimah Ahmad Fatimah Azzahra Fatimah Azzahra Fatma fatoni, malik Faturrahman, Fadli Fauzi Fauzi Feri Wisudawanto Fietroh, M. Nur Firman Firman Firman Septiadi Fitrayani, Fitrayani Fitri Imansyah Fitri, Elsa Fuad, Sajid Ikhsan Gani, Arsyad Abdul Gassing Gustam, Gustam Hadary, Ferry Hadi Pranoto Hafizi, Royyan Haifa Lestari Hajrah Hajrah, Hajrah Hakim Muttaqim Hakim, Firman Nur Hakim, Lukamanul Hakim, Luqman Nol Hamdanah Hamdanah Hamdanah Hamid, Abd. Haris Hamka Hamka, Hamka Hamzah, Nur Asia Hardi Yanto, Anggel Harjito - Hartoko, Gatot Hartono, Rudi harun, nurlaila Hasan Basri Hasanuddin, Hasanuddin Hasnawati Hasnawati Hasriani Havi zul Hayati, Ummi HENDRA KURNIA PULUNGAN, HENDRA KURNIA Hendriyanto Hendriyanto Hendro Priyatman, Hendro Heni Pujiastuti Heri, Heri Dudiatman Herliani, Emy Herman, Arfian Alinda Herman, Tasya Safitri Herry Sujaini Hidayatullah, A. Husni Husni Husni I Gusti Bagus Wiksuana Ibrahim Ibrahim Ibrahim, Rahmatia Ilham Ahmad Ilham Ilham Ilman Perdana, Bahrul Imelda G. Purba, Imelda G. INA DEBORA RATU LUDJI Indasah Intan Adila Irawanto Irawati, Agustina Irayani, Surya Isa, Nurul Farhah M Iskandar Iskandar Iskandar, Erwan Isma, Bahgieni Ismail Yusuf, Ismail Ismail, Indriani H. Ismiana Isnani, Tuti Isniwati Iwan Stia Budi Izhar Khairullah Jabar Rahim, Abdul Jahrir, Andi Sahtiani Jamilah, Sitti Jannah, Jannah Jannus Marpaung Jaya, Ahmad Jepriansyah Jhonny angky Johar Amir Judijanto, Loso Jufri Jufri Juliansyah Juliansyah K., Abd. Halim Kafrawi Kafrawi Kahang, Merang Kaharuddin Kamaluddin Kamaluddin Kamaruzzaman Kamaruzzaman, Kamaruzzaman Kamil, Muhammad Ikhlasul Kamsir, Kamsir Karim, Taha Youssef Karli Dulin, Fither Karno Karno Kayatun, Siti Nur Khaerul Anwar Khairani Khairani Khairul Aiman Bin Wan Mokhtar, Wan Khalifah, Nur Khatimah, A. Nur Khusnul Khusnul Khotima, Khusnul Kii, Martina Ina Kismullah, Fazil Koesrini, Koesrini Kombara, Galuh Medal Kunaifi, Afif Kurniawan, Wing Prasetya La Ibal Lau, Bachtiar Lesmana , Hans Lestari, Tria Lilis, Lilis Listia, Risma Listiawati, Listiawati Lovita Pandiangan, Enda Lubis, Muya Syaroh Iwanda Lubis, Suaib Luh Made Indah Sri Handari Adiputra M. Junaidi Maemonah, Maemonah Magfirah, Nurul Mahardika, Galang Pakarti Mahardika, Galang Prakarti Mahardika, Rafi Mahfud Mahfud Mahfud, Mahmudah Mahmudah Mahmudah Majid, Andi Syahratul Hawaisah Makka, Misbahul Munir Mamonto, Feraningsih Manalu, Gresia Br Manalu, Madoni Eprahim Manja, Manja Marhani Marjan, Marjan Marpaung, Veymas Februardandi Mas'ad, Mas'ad Masniar Masuwd, Mowafg Mateus Sakundarno Adi, Mateus Sakundarno Maulana Malik, Maulana Maulana, Fahmi Maulida, Herlinda Hesti Maulida, Irda Maulida, Sri Mawarrini, Amelia Indah Mayong Mayong, Mayong Metroyadi, Metroyadi Michael Michael Miko, Hadiyat Mintasrihardi, Mintasrihardi Mitro Subroto Moch. Anwar Mohammad Adnan Muh. Arman Yamin Pagala Muhammad Aidil Fitrah Muhammad Fikri Muhammad Hasan Muhammad Ikhtiar Muhammad Ilham Muhammad Irfan Muhammad Jufri Muhammad Luthfi Muhammad Qadaruddin Muhammad Rahmatullah, Muhammad Muhammad Ridwan Muhammad Syukur Muharommah, Meilani Muhibuddin Muhibuddin, Muhibuddin Muhsin Muhsin Mukhlis Mukmin, Agus Mulyanto, Yudi Mumin, Cep Munawarah Munawarah, Munawarah Munawir Amansyah murni murni Mursalin, Awal Jum’a Musfiroh Musfiroh, Musfiroh Mustamin, Siti Walidah Mustaram, Ismail Musyarif Musyarif, Musyarif Nafi' Mubarok Nasruddin Yusuf, Nasruddin Nasution, Zulham Efendi Naswir, Naswir Nathalia, Deasy Nazarah, Putri Neilcy Tjahja Mooniarsih Nensilianti Nensilianti Nicola, Rahmad Nanda Nirwana Novi Safriadi Novita Laily Shalatiah Novitasari, Casthellia Loren Nugroho, Farhan Nugroho, Sidiq Nuh, Ahmad Nuqta, Husnul Khatimah Nur Halizah, Afifah Nur Hamidah, Nur Nur Hijriyati Syam Nur, Fakhriyah Nur, Muhammad Aidil Nuraeni, Hilda Nurafika, Dian NurAliyah, Siti Nurdyah, Nurdyah Nurhakki, Nurhakki Nurkhofifah Nursafira, Nursafira Nurul Nurul Nurul Yaqinah, Siti Nurwijayanti Nurwina, Nurwina Nurzakiah, dan Siti Nuur, Khaerun Nisa Oknita, Oknita Paembong, Berlin Pakri, Juwita Panut Pasanda, Octovianus SR Pattenreng, Andi Muhammad Arfah Permadi, Andes Picauly, Intje Pontia W, F. Trias Pradana, Muhammad Azmi Pradanti, Ainia Prasetiyorini, Pudhak Pratama, Leo Priono , Singgih Prisilia K.N, Ayunda Purwandari, Elce Purwanti, Sumy Hastry Putra, Muhammad Alif Putri Candia, Hijrah Putri Daulika Putri Daulika Putri, Alimah Putri, Cindy Aulia Putri, SKetsa Maysi Dwi R. Rusli Rahayu, Andi Rahim, Abd Rahma , Nur Rahma, Nur Rahmadin, Aku Nur Rahman, Ali Rahman, Muh Irfan Rahmawati, Syarifah Rahmayani, Putri Rahmi Rahmi Rahmi Rahmi, Nasyrah Rakhmatullah, Akhsanul Ramadhan, Devi Amalia Ramadhan, Muhammad Kurnia Ramli Ramli Rasyidin, Muhammad Ratu, Liliany Purnama Raudhah, Lola Apriyanti Raziq, Abd Renold Renold Restiviani, Yuliana Ridhoni, Fitri Rina Haryani Rina, Yanti Riska Damayanti, Riska Riska Epina Hayu Rita Hayati Riyanti Riyanti Rizki, Nanda Rizkiansyah, Rakhmad Rizkiyah Rizkiyah, Rizkiyah Ronaldo, Muhammad Rosyidi, Bakaruddin Rudi Masniadi Rukmini, Bahrul Sri Rusdiansyah Rusdiansyah Rusdiyana, Nisa Rustam Effendi Saepudin Saepudin Safitri, Nur Anita Syamsi Sahrani, Nurfitra sahrullah, Ade Sainuddin Saipudin Sakdiah, Khairaini Sakdiah, Khairani Sakinah Fitri, Sakinah Sakti, Muhammad Salam Salam, Salam Salkam, Eddy Salsabila, Nazwa Sani Kurniadinata, Abdullah Sanjaya, Bomo Wibowo Santi, Apri Utami Parta Saputra, Aldi Rio Saputra, Anas Saputro, Setyo Edy Saragih, Neiva Zaida Hasanah Sarah, Mauli Afra Sari, Asri Fornika Sari, Dyah Indira Sarkawi, Sarkawi Sasmita, Nur Satrianingsih, A. Satrianingsih, Andi Sauri, Sopian Sebayang, M. Irsan Khoir Seno Darmawan Panjaitan Septiyeni Septiyeni, Septiyeni Setiadi Setiadi Setiawan, Maman Shella , Nurul Shiddiq, Hilmi Aziz Shinta Esabella Siagian, Nilasari Sidiq, Sidiq Sigit Hermawan Silvia Uslianti Silvy Norazizah Siregar, Sheyra Silvia Sitanaya, Rini Siti Amalia Sitompul, Surya Rezeki Sofa, Nur Sri Wahyuni Sriyono Subakti, Agung Sudirman Umar Sufawi, Muhamamad Sufiati, Sufiati Sugitanata, Arif Suharto, Asmarani Suharto, Rachmad Budi Suharyo Hadisaputro Suhendra Suhendra Suko Priyono Sukresno, Prima Rahmah Sukur Sulastriningsih Djumingin Sulastriningsih, Sulastriningsih Sulfiana SULFIANA, SULFIANA Sultan Sultan Sulvinajayanti Sulvinajayanti, Sulvinajayanti SUMADI SUMADI Sunardi Sunardi Sunardi, Heru Supriatna, Agus Supriono Supriono Suriadi Suriadi Surjanah, Surjanah Surwuy, Grace Selvia Suryani Suryani Suryani, Erma Hadi Sutarman Gafur Sutarto Hadi Swadia Gandhi Mahardika syafii, herman Syafrudin, Ruddy Syafrudin, Ruddy Syahruddin Mahmud, Syahruddin Syahrul Basri Syahrul, Fatahillah Syaifanur, Fitria syakhril, Syakhril Syalshabila, Dinda Syamsuddin Syamsuddin Syamsul Hadi SYAMSUL HIDAYAT Syarifuddin, Mustika Tasik, Meisya Bura Tatama, Victor Toguan, Zulfikri Tri Wahyudi Trishuta Pathiassana, Mega Tuti Lestari, Ade Umar Mukhtar Umrah Umrah Usman Usman Usman Uswatun Hasanah Utari, Andiny Uyuni, Badra Veithzal Rivai Zainal Ventje Ilat Venturini, Fernanda Veronika, Mulur Vikia Murti, Mehdya Wahab, Wahyudi Wahdini, Erny Wahidah Wahidah Wahiduddin Wahiduddin Wahyu Setyawan Wahyuddin Wahyuddin Wahyuni, Andi Ruhul Wardana, Ridha Wening Nugraheni Wibowo, Hendro Nur Wijaya, Yahya Rana Wildayanti, Wildayanti Wirdatul Jannah Yahya, Rizal Yasin, Yasin Yossi Diantimala Yuda, Yuda Yundari, Yundari Yurika Yuslim Yuslim Yusnita YUSNITA YUSNITA Yusnita, Eti Yusuf, Naima Zaifatur Ridha Zainal Ilmi Zainal Said Zainuddin, Zainuddin zebua, winda dwi astuti ZULFAH Zulfah Zulfah Zumiat, -