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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Journal of Economics, Business, & Accountancy Ventura Gadjah Mada International Journal of Business PROFIT : Jurnal Administrasi Bisnis Ikonomika : Jurnal Ekonomi dan Bisnis Islam Al Ishlah Jurnal Pendidikan International Research Journal of Business Studies (E-Journal) Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL PENDIDIKAN TAMBUSAI JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Gema Wiralodra Dinasti International Journal of Management Science Jurnal Ekonomi Manajemen Sistem Informasi Dinasti International Journal of Education Management and Social Science Dinasti International Journal of Digital Business Management IJECA (International Journal of Education and Curriculum Application) Jurnal Akuntansi dan Keuangan Jurnal Akuntansi dan Bisnis Krisnadwipayana Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ilmu Manajemen Terapan (JIMT) Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Jurnal Disrupsi Bisnis Jurnal Sosial dan Teknologi Jurnal Ilmiah Wahana Pendidikan Journal of Applied Management and Business (JAMB) JURNAL ILMIAH GLOBAL EDUCATION Jurnal Impresi Indonesia Jurnal Ilmu Hukum, Humaniora dan Politik (JIHHP) Journal of Comprehensive Science Jurnal Riset Perbankan, Manajemen dan Akuntansi Journal of Accounting and Finance Management (JAFM) SENTRI: Jurnal Riset Ilmiah JURNAL ECONOMINA International Journal of Advanced Multidisciplinary Jurnal Ilmu Multidisplin Profit: Jurnal Manajemen, Bisnis dan Akuntansi Jurnal Sosial dan Sains Jurnal Mutiara Ilmu Akuntansi Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Student Scientific Creativity Journal Journal Research of Social Science, Economics, and Management Jurnal Audit dan Perpajakan Eduvest - Journal of Universal Studies Innovative: Journal Of Social Science Research Prosiding Seminar Nasional Manajemen dan Ekonomi Madani: Multidisciplinary Scientific Journal Jurnal Kendali Akuntansi Manajemen Kreatif Jurnal Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) Jurnal Manajemen Dan Bisnis Ekonomi Jurnal Riset Manajemen Jurnal Riset Manajemen dan Ekonomi Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi Jurnal Ilmiah Dan Karya Mahasiswa Jurnal Kajian dan Penelitian Umum Sammajiva: Jurnal Penelitian Bisnis dan Manajemen Masip: Jurnal Manajemen Administrasi Bisnis dan Publik Terapan Jurnal Sistem Informasi dan Ilmu Komputer Jurnal Nuansa: Publikasi Ilmu Manajemen dan Ekonomi Syariah Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Pusat Publikasi Ilmu Manajemen Jurnal Ilmiah Ekonomi dan Manajemen Akuntansi: Jurnal Riset Ilmu Akuntansi GLOBAL: Jurnal Lentera BITEP Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Manajemen, Akuntansi dan Logistik (JUMATI) Journal of Islamic Economics and Finance Jurnal Media Akademik (JMA) Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Santri : Jurnal Ekonomi dan Keuangan Islam Jurnal Multidisiplin Indonesia Jurnal Penelitian Pendidikan Indonesia JURNAL RUMPUN MANAJEMEN DAN EKONOMI Jurnal Bisnis Kreatif dan Inovatif JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Pajak dan Analisis Ekonomi Syariah Jurnal Ekonomi, Akuntansi dan Perpajakan Akuntansi Pajak dan Kebijakan Ekonomi Digital Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Journal of Engineering and Transportation (JET) Kajian Ekonomi dan Akuntansi Terapan Jurnal Inovasi Ekonomi Syariah dan Akuntansi Digital Innovation : International Journal Of Management KIC TECHNOVATE International Research Journal of Business Studies International Journal of Management, Accounting & Finance Action Research Journal Jurnal Riset Multidisiplin Edukasi Jurnal Greenation Sosial dan Politik Jurnal Pengabdian Masyarakat dan Penelitian Terapan Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi) Jurnal Ekonomi, Manajemen, Akuntansi Ulil Albab Atestasi : Jurnal Ilmiah Akuntansi
Cris Kuntadi
Fakultas Ekonomi Dan Bisnis, Universitas Bhayangkara Jakarta Raya
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Journal : Gema Wiralodra

 1 
Factors affecting earnings management: current tax expenses, deferred tax liabilities, and deferred tax expenses Saputra, Asep; Kuntadi, Cris
Gema Wiralodra Vol. 14 No. 2 (2023): gema wiralodra
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/gw.v14i2.514

Abstract

Previous or relevant research is fundamental in a study or scientific article. Previous relevant research strengthens the theory and phenomena of the relationship or influence between variables. This article reviews the factors influencing earnings management, namely current tax, Deferred Tax Liabilities, and Deferred Tax Expenses, a literature study on tax accounting. This article aims to build a hypothesis on the influence between variables to be used in further research thesis literature review article results in e are: 1) the current tax burden affects earnings management; 2) current tax liabilities affect deferred tax; and 3) deferred tax expense affects earnings management.
Impact of implementation of PSAK 73 on leases: relevance of financial statements, financial performance and tax avoidance Purwitasari, Ribka Lotty; Kuntadi, Cris
Gema Wiralodra Vol. 14 No. 2 (2023): gema wiralodra
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/gw.v14i2.515

Abstract

The accounting treatment for leases has changed with the issuance of PSAK 73 which became effective on January 1, 2020. PSAK 73 is a new accounting standard that adopts the old IFRS 16 policy and regulates how an asset is recognized, measured, presented and disclosed in Financial Statements. The standard will have significant changes to the recognition of lease accounting which will be disclosed in the financial statements. This literature study article is based on previous research or research that is relevant to reviewing the impact of applying PSAK 73 on leases on the relevance of financial statements, financial performance and tax avoidance. The purpose of writing this literature study is to build a hypothesis from the application of PSAK 73 on leases to be used for further research. The method used in writing this article is the library research method which originates from online media including Google Scholar, Mendeley and other academic online media. the right company, 2) the impact of the application of PSAK 73 on financial performance on asset capitalization which resulted in significant changes in the Financial Statements, and 3) the impact of the application of PSAK 73 on tax avoidance in the implementation of tax rules on leases, especially in fiscal corrections and income tax calculations.
Effect of capital structure, profitability and operational costs on corporate income tax payable Hapsari, Yuni Puspo; Kuntadi, Cris
Gema Wiralodra Vol. 14 No. 2 (2023): gema wiralodra
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/gw.v14i2.516

Abstract

Previous or relevant research is fundamental in a study or scientific article. Previous or relevant research strengthens the theory and phenomenon of the relationship or influence between variables. This article reviews the factors that affect corporate income tax payable, namely capital structure, profitability, and operating costs, a study of the Tax Accounting literature. This article aims to build a hypothesis on the influence between variables to be used in further research. This literature review article results are: 1) capital structure influences the corporate income tax payable; 2) profitability affects the corporate income tax payable; and 3) operating costs affect the Corporate Income Tax Payable.
Analysis the effect of the fraud triangle on fraud report finance use beneish M-Score model Harpan, Deddi; Kuntadi, Cris
Gema Wiralodra Vol. 14 No. 2 (2023): gema wiralodra
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/gw.v14i2.517

Abstract

Previous research or relevant research is very important in a research or scientific article. Previous research or relevant research serves to strengthen the theory and phenomena of the relationship or influence between variables . This article reviews the factors that influence financial statement fraud, namely external pressure (pressure), nature of the industry (opportunity) and rationalization (justification), all of which are factors of the fraud triangle, a study of accounting literature using the ability of the beneish m-score. The purpose of writing this article is to build a hypothesis on the influence between variables to be used in further research. The results of this literature review article are: 1) Pressure has an effect on fraudulent financial statements; 2) Opportunities influence fraudulent financial statements; and 3) Justification has an effect on fraudulent financial reporting. Keywords: Financial Statement Fraud, Pressure, Opportunity and Justification
Factors affecting taxpayer compliance: understanding of tax accounting, quality of fiscal services, tax sanctions Marlina, Leni; Kuntadi, Cris
Gema Wiralodra Vol. 14 No. 2 (2023): gema wiralodra
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/gw.v14i2.518

Abstract

Literature review article on the influence of understanding of tax accounting, quality of tax administration services, and tax sanctions on taxpayer compliance. The purpose of writing this article is to build a hypothesis on the influence between variables to be used in further research. The method of writing this article is to use the library research method whose sources come from online media, including Google Scholar, Mendeley and other academic online media . The results of this literature review article are as follows: 1) understanding of accounting affects taxpayer compliance; 2) the quality of tax authorities' services affects taxpayer compliance; and 3) Tax sanctions affect taxpayer compliance.
Factors influencing tax aggressiveness: profit management, leverage, and profitability Siburian, Simon Agus; Kuntadi, Cris
Gema Wiralodra Vol. 14 No. 2 (2023): gema wiralodra
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/gw.v14i2.521

Abstract

Previous or relevant research is fundamental in a research or scientific article. Previous or relevant research strengthens the theory and phenomena of the relationship or influence between variables. This article reviews the factors that influence tax aggressiveness, earnings management, leverage, and profitability, a literature study on tax accounting. This article aims to build a hypothesis on the influence between variables to be used in further research. The results of this literature review article are: 1) Profit Management influences Tax Aggressiveness; 2) Leverage affects Aggressiveness; and 3) Profitability affects Tax Aggressiveness.
Factors Influencing Tax Aggressiveness: Liquidity, Leverage, Earnings Management, Independent Commissioner, Company Size Nurrahman, Nafal Thorfi; Kuntadi, Cris
Gema Wiralodra Vol. 14 No. 2 (2023): gema wiralodra
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/gw.v14i2.523

Abstract

The purpose of this research is to analyze the effect of liquidity, leverage ̧ earnings management, the proportion of independent commissioners, and company size on the level of corporate tax aggressiveness. This study uses the manufacturing industry listed on the Indonesia Stock Exchange in 2010-2011 as the population. By using a purposive sampling technique, 148 data were selected as samples. The results of multiple regression analysis show that earnings management and company size have a significant influence on the level of corporate tax aggressiveness. Meanwhile, for liquidity, leverage, and the proportion of independent commissioners did not show a significant effect on the level of corporate tax aggressiveness.
Factors Affecting Corporate Income Tax Payable: Solvability, Debt To Equity Ratio, and Profit Management Hollysaa, Pristine; Kuntadi, Cris
Gema Wiralodra Vol. 14 No. 2 (2023): gema wiralodra
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/gw.v14i2.524

Abstract

Previous or relevant research is fundamental in a study or scientific article. Previous or relevant research strengthens the theory and phenomenon of the relationship or influence between variables. This article reviews the factors influencing corporate income tax payable, namely Solvability, Debt to Equity Ratio, and Earnings Management, a literature study on tax accounting. This article aims to build a hypothesis on the influence between variables to be used in further research. The results of this literature review article are: 1) Solvability affects corporate income tax payable; 2) Debt to Equity Ratio affects the Income Tax Payable; and 3) Profit Management has a significant effect on Corporate Income Tax Payable
Co-Authors A'isyah Maratusholeha Abdul Kholik Abdullah, Anton Achmad Taufik Achmad Zauhar Muqtafi Adawiyah, Rofiana Ade Irfansyah Adelia Dian Cahya Safitri Adi Apriadi Adi Nugroho, Didiet Afifah Muannis Hanifah Afifah Rohmawati Afifah Safitri Afika Handayani Agrayi Afifa Putri Agustina Yohana Simbolon Agustono Agustono, Agustono Ahmad Ali Ahmad Jarot Ainun Basita Ajeng Dwi Rahayu Aji Permana Aji Permana, Aji Alfara, Dicky Maiza Alfio Surya Reynaldi Alfiya Rahmawati Alief Rahmawati, Aulia Alifia Rizky Zalfa Alvian Nurkhakim Alvina Renitha Chandra Amalia , Dwi Amanda Nurmaulida Amor Marundha Andika Dwi Hertanto Andre Pamungkas Andrian, Elgy Angga Oktapriono Anggi Kirana Septiani Anindra Salsabilla Anita Meilani Anita Meilani Annisa, Nada Annisaa Nurrul Fasya Antaiwan Bowo Pranogyo Anton Abdullah Antoni Ludfi Arifin Any Eliza April Gunawan Malau Arie Wardhono Arief Rusdyansyah Arief Rusdyansyah Arief Rusdyansyah Arista, Dhea Arizcha Hendra Try Saputra Arne Frans M. Simamora Arrafat, Bhima Shakti Arum Indri Retnoningsih Asep Saputra Astri, Sofyanti Astuti, Iis Putri Aureta Zhabila Eka Putri Aviana Aviana Aviana, Aviana Avivah Shafa Nada Avriliani Dwi Septiana Ayu Jenflonita, Hartini Ayu Wulandhari, Dessy Bagas Prinanda Baginda Sultan Aritonang Bagus H, Bambang Bambang Hermanto Bambang Suprianto . Bangun, Lela Mariati Br Barasa, Larsen Basri, Husen Bella Nugraheni Bella Nugraheni Bhayu Adi Puspita Bhima Shakti Arrafat Brahmana, Steven Brema Budi Riyanto Bunga Aprilia Salsabilla Anwar Bunga Manggala Suci Bunga Manggala Suci Cantika Ramadina Putri Darma Carlos Daniel Nainggolan Caroline Dwitami, Swidia Caroline, Evline Cempakasari, Indira Chandra Kurniawan Christine Maisye Mansawan Christofer Sembiring Cipto Juwanto Cipto Juwanto Citra Etika Costa, Augusto Da Cut Zia Auralia Damar Fitriyanti, Daniyyah Damayanti, Fedra Damayantie, Rita Tri Dani Iwan Saputra Dani Pramesti S.W Dani Pramesti Setiowati Daniel Dewantoro Rumani Daniyyah Damar Fitriyanti Darma Sari Dea Angraeni Dea Safira Dea Wulan Saputri Dede Ashadi Dede Liawati Deliana Deliana , Deliana DELIANA DELIANA Deliana Deliana Della Puspita Denada Agustia Nanda Denisa Salsabila Viyanis Denya Saputri Desi Fitria Desi Ratna Sari Dessy Ayu Wulandhari Devan Adika Prasetya Devin, Hasri Devina Falensy Dewi Triliyani Dhea Arista Dhian Supardam Dian Asri Finlandia Dian Rosdiana Diana Fungki Diana Kusmanto, Diana Kusmanto Didi Suryadi Didi Suryadi Didiet Adi Nugroho Dijan Widjowati Dilla, Salsa Dina Juniarti Barokah Dina Juniarti Barokah Dinu Rosyid Pramono Diva Nuraulya Diva Nuraulya Djamal Firmansyah Doddy Chandra Banjarnahor Dwi Amalia Dwi Martani Dwi Renaldy Putra Dyah Setyaningrum Edy, Hamdan Sarwo Eka Khoiriah Elgy Andrian Elisa Khoeriyah Sukawanda Elisabeth Limbong, Tania Ema Velayati Enjelina, Widhya Nur Eric Hermawan Ervan Reri Nugraha Ery Herliana Ery Herliana Evi Ekawati Evline Caroline Fadia Nazwari Fanisa eka Pratiwi Fanny Jie Kristin Farhan Zulfahmi Farida Asfiah Fasa Aska Dera Fathur Izani, Iqbal Fatikasari, Riska Febriyanti, Lia Feti Fatonah Fidiantoro, Aldi Agung Fiki Nofembri Firmansyah, Djamal Fitri Dwi Rachmawati Fitri Nur Kaifa Fitrie Handayani Frenadi Irianto Galih Anggriawan Galih Anggriawan Galih Cheria Puspita Galih Cheria Puspita Ghifari Daris Al Raffi Giacinta Tiara Elfranti Bolly Gunawi Tantra Hadi Prayitno Hana Hanifah Hanifah Lestari Hanifah, Afifah Muannis Hanifatun Nisa Hanung Deswinta Syaharani Hapsari, Yuni Puspo Harnovinsah Harnovinsah Harpan, Deddi Hartini Ayu Jenflonita Hartini Ayu Jenflonita Hasbullah Eka Saputra Hemi Pamuraharjo Hendi, Hendi Ependi Heri Sudarmaji Heri Sudarmaji Hertanto, Andika Dwi Heru Subekti Herwidyawati, Yuliza Hesti Nur Rahmah Hilary, Rahmatika Fidela Hollysaa, Pristine Hutabarat, David Hotman Hutagaol, Meilinasari Nurhasanah Ian Arbatona Icen Kelintinas Idel Eprianto Ilham Arief Kusumawijaya Imam Fawzi Putra Imelda Aryani Indah, Siti Sholeha Indra Kurniawan Ira Triyana Irene Evi Krismawati Irfansyah, Ade Irianto, Frenadi Irvan Zakaria, Muhammad Ismoko, Yoga Hendy Isnaeni Aisyah Israida Susanti Iwan Engkus Kurniawan Iwan Engkus Kurniawan Izni Shafie, Dalili Jihan Rahmah Fadiyah Josua Christian Marpaung Juniarty Erika Magdalena Saragi Kalis Endah Wahyuni Karennia Junisa Kasanti Herdiansyah, Eli Kevin Martinus Hia Khairina Nur Shadrina Khairunnisa, Nabilah Rafifah Kiran Maharani Kirana Septiani, Anggi Kristin, Fanny Jie Laju, I Kadek Lamria Indah Nainggolan Leni Marlina Lestari, Hanifah Lia Puspasari Lia Puspasari Lia Puspasari Lidia Margaretta Purba Lilies Esthi Riyanti Lilies Esthi Riyanti Limbong, Tania Elisabeth Linda Agustina Saputri Linda Setyorini Lindawati Gani Livrianti, Nurma Loura Indrawijaya Luthfi Ajisantoso M Akbar Nayandra M Erbi Farel KH M Farhan Reza Ridho Kholik M. Bagus Rafly Mokoginta M. Iqbal Anugerah Berutu Maidani, Maidani Mailangkay, Jeffry Manarul Hidayat Margareth, Thania Marundha, Amor Masril Tua Rambe Megawati Sitompul Meilani, Anita Meli Andriyani Meylia Candrawati Miranda Sekar Faniati Mismiana, Cita Mohammad Ibnu Seina Mulyana Muhamad Daffa Fairus Muhamad, Fadel Muhammad Ihsan Muhammad Irvan Zakaria Muhammad Nurizal AR Muhammad Rivki Adrian Muhammad Rivki Adrian Muhammad Rizki MULYADI Murtiningrum, Rita Musdalifah, Hani Musliadi Lubis Mutia Apriliani Nabila Ahdania Azahra Nabila Suci Ramadhani Nabila Suci Ramadhani Nabila Syifaa Azzahra Suwandi Nabila Syifaa Azzahra Suwandi Nabilah Rafifah Khairunnisa Nabilah Rafifah Khairunnisa Nada Annisa Nadia Oktaviani Nadiva Nasya Rukmananda B Naili, Gifara Ismatun Nala Ratih Nanditya Andini Nanin Pattingalloang Nasiatul Hana Fikriyah Natanael Suranta Natasya Arifa Salsabila Naufal Mahfudz Nelly Natalia Purba Neyla Safitri Ninda Sherly Anggraini Ninda Sherly Anggraini NNS Oktaviani, Tri Artharini Novia Tatyana Salsabila Nur Alfriani Handayani Nur Wibowo, Untung Lestari Nurarifah, Syifa Nurizal AR, Muhammad Nurma Livrianti Nurmala Ahmar Nurrahman, Nafal Thorfi Nusantara, Panji Octavianingrum, Sekar Intan Oktavilia Kristanti Oktaviyani, Tri Pamungkas, Andre Pamuraharjo, Hemi Panata Bangar Hasioan Sianipar Panderaja Soritua Sijabat Pardian, Doni Pertiwi, Aditya Endah Pramesti S.W, Dani Pramono, Dinu Rosyid Prasetyo Boeditjahjono Boeditjahjono Prihasti Nur Amalia Prita Yuniarti Ramayani Purnama, Chanra Purnowiyanto Purwitasari, Ribka Lotty Putra, Riki Wanda Putri, Tiara Eka R Luki Karunia Rachma Syah Fitri Isnaini Rachmat Pramukty Rachmawati Yuslina Rafdy Alwafi Rahmad Akbar Rahmadhani, Sherly Suci Rahmat Pramukty Rahmi Oktavia, Nur Raihan Abdul Tsaqif Raja Amin Raya RANDHI RANDHI PARDEDE Rani Meisya Fitriyani Raya, Raja Amin Regita Isna Aisyah Reina Reina Riatno Jonni Parulian Richardo Saragih Rifqi Raza Bunahri Rini Sadiatmi Risca Ifani Riska Dwi Nurcahyani Riska Fatikasari Ristanti, Farisya Rita Tri Damayantie Rita Tri Damayantie Riyanto Riyanto Riyanto Riyanto Riyanto Riza, M. Difa Rizkiawan Putra Patriotik Rizkita Sari Rizkita Sari Rochmansyaha, Rizal Rofiana Adawiyah Rohani Ningsih Roslianna Simatupang Rossi Adi Nugroho Roy, Jhones RR. Ella Evrita Hestiandari Rudolf, David Saefani Nur Hanifah Safitry Yunintasari, Herty Sahidal Sahidal Salsabila, Novia Tatyana Salsabilla, Anindra Salsadilla Salsadilla Salsadilla, Salsadilla Santoso, Arie Budi Sappali, Winda Wahyuni Saputri, Sylviana Maryanti Sari, Rina Harleyna Sari, Rizkita Sari, Yetri Martika Satriyo, Fadhilah Naufal Sela Dwi Putri Sembiring, Christofer Sembiring, Rinawati Sendy Santika Septiani, Anggi Kirana Septika Baeti Zahrotunnisa Setiowati, Dani Pramesti Setiyowati, Rina Tri Setyorini, Linda Shalihah Dwi Adini Shella Febrianisa Shella Juniet Dubelta Shopia Aulia Tasya Siburian, Simon Agus Sifa Ulfa Ziah Sigit Trianto Silmi Kafah Aulia Simanjuntak, Marudut Bernadtua Simbolon, Agustina Yohana Siti Khumairoh, Siti Siti Maisa Zahara Siti Rachmah Akbar Siti Rahmawati Siti Rahmawati Sitti Hadija, Sitti Soewandy, Soewandy Sofyanti Astri Sorrell, Galih Rosanti Sri Indah Lestari STIALAN, Sutanto Suci, Bunga Manggala Sudarajat, Dinda Monica Lidiya Sugih, Sugiharti Suherman Sukarwoto SULASTRI Sumali, Bambang Sumartanto, Dedi Supaijo Supaijo SUPARJI Suparji Supriyadi Suriany, Suriany Suryanta, Aris Susanti Oktaviani, Tri Artharini Nungki Noor Susi Herawati SUSI LESTARI Syafina Amira Putri Syafina Amira Putri Syahdilla Aulia Rahman Syairi Anwar Syamsiar, Syamsiar Syasi Ikhlami Syafira Tan, Willy Tania Elisabeth Limbong Tatyana Salsabila, Novia Theresia Septrina Theresia Septrina Tiara Eka Putri Tiara Elfranti Bolly, Giacinta Tigor Panuturi Tambunan Tomi Setyo Wijanarko Tri Apriadi Tri Artharini NNS Oktaviani Tri Artharini Nungki Noor Susanti Oktaviani Tri Cahyadi Tri Widyastuti Tri Yuli Lestari Tsaqif, Raihan Abdul Tuerah, Irene Yowina Maria Tunida Aliyani Uci Rosalinda, Ursula Ujang Hanief Mustofa Uly Natasya, Ribka Untung Lestari Nur Wibowo Untung Lestari Nur Wibowo uswatun khasanah Utamy, Dhea Putri Velayati, Ema Veronica Mithaulina Viki Anggrayani Viktor Suryan, Viktor Vina Hariyati Vini Aulia Alpian Vyandha Angelisa Handina Wardhani Wegy Aprilia Pratiwi Wesly, Jhon Wibowo, Titis Ari Widi Widayat Widi Widayat Widianto, Angger Wisnu Widiatmaja, Arya Wildan, Muh Wildan Winarno Winarno Winarno Winarno Winarta, Wiwiek Winda Wahyuni Sappali Wira Eka Banias Wiwi Prapti Wulandari Wulandari Yuriski, Yuniza Wulandari, Wiwi Prapti Wulandhari, Dessy Ayu Yakub Rozani Gagali Yayu Nopriani Martha Yayuk Suprihartini Yeni Fahrinda Yogi Irwanda Yuli Permatasari Yulia Dwi Safitri Yulia Wijayanti Yulia Wijayanti Yuliana, Lily Yulianti Yuniar Rahmawati Yuniar Rahmawati, Yuniar Yunintasari, Herty Safitry Yuslina, Rachmawati Yusuf Ansori, Dede Ziah, Sifa Ulfa