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PENGARUH GREEN INVESTMENT, MEDIA EXPOSURE DAN LEVERAGE TERHADAP CARBON EMISSIONS DISCLOSURE (STUDI KASUS PERUSAHAAN SEKTOR ENERGI PADA BURSA EFEK INDONESIA TAHUN 2018 – 2023) Annisaa Nurrul Fasya; Cris Kuntadi; Rachmat Pramukty
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 15 No. 9 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v15i9.11529

Abstract

Dalam penelitian ini, data sekunder yang digunakan diperoleh dari laporan tahunan, laporan keberlanjutan, dan laporan keuangan perusahaan yang sesuai dengan kriteria sampel. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan regresi linear berganda untuk menguji hubungan antara variabel independen (Green Investment, Media Exposure, dan Leverage) terhadap variabel dependen (Carbon Emissions Disclosure). Populasi penelitian ini terdiri dari 57 perusahaan sektor energi yang terdaftar di bursa efek Indonesia tahun 2018 – 2023, dengan sampel sebanyak 17 perusahaan selama 6 tahun. Hasil penelitian menunjukkan bahwa green investment berpengaruh negative dan signifikan terhadap carbon emissions disclosure, sementara media exposure dan leverage tidak menunjukkan pengaruh signifikan terhadap carbon emissions disclosure.
ANALISIS DIGITALISASI LAPORAN KEUANGAN, TRANSPARANSI, DAN AKUNTANSI BERBASIS AKRUAL TERHADAP KUALITAS LAPORAN KEUANGAN PADA PUSKESMAS DI KOTA BEKASI A'isyah Maratusholeha; Cris Kuntadi; Rachmat Pramukty
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 15 No. 9 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v15i9.11532

Abstract

Tujuan penelitian ini untuk mengetahui Analisis Digitalisasi Laporan Keuangan, Transparansi, dan Akuntansi Berbasis Akrual terhadap Kualitas Laporan Keuangan. Metode penelitian ini menggunakan metode penelitian kuantitatif, dengan jenis dan sumber data yaitu data primer yang diperoleh dari penyebaran kuisioner. Populasi dan sampel penelitian ini adalah pegawai keuangan puskesmas di Kota Bekasi. Teknik pegambilan sampel yang digunakan yaitu teknik purposive sampling dengan nonprobably sampling dengan kriteria bekerja di puskesmas, memiliki jabatan keuangan di puskesmas, memiliki periode pemegang keuangan di puskesmas minimal 1 tahun dan menghasilkan 55 sampel data diolah yang telah memenuhi kriteria. Metode analisis yang digunakan adalah analisis deskriptif, analisis statistic deskriptif, uji kualitas data, uji asumsi klasik, analisis regresi linear berganda, uji parsial dan uji koefisien determinasi. Hasil penelitian ini menunjukkan digitalisasi laporan keuangan berpengaruh terhadap kualitas laporan keuangan, transparansi berpengaruh terhadap kualitas laporan keuangan, akuntansi berbasis akrual berpengaruh terhadap kualitas laporan keuangan.
Pengaruh Dividend Per Share, Dividend Payout Ratio dan Net Profit Margin terhadap Harga Saham pada Perusahaan LQ45 yang Terdaftar di BEI Tahun 2019-2023 Nur Alfriani Handayani; Cris Kuntadi; Rachmat Pramukty
PPIMAN Pusat Publikasi Ilmu Manajemen Vol. 3 No. 2 (2025): April : Pusat Publikasi Ilmu Manajemen
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/ppiman.v3i2.764

Abstract

This research uses a quantitative approach to analyze the effect of dividend per share, dividend payout ratio, and net profit margin on stock prices of LQ45 companies listed on the Indonesia Stock Exchange. The population of this study consists of 45 companies included in the LQ45 index during the 2019-2023 period, with a sample size of 125 data points. The results indicate that dividend per share (DPS) has a positive effect on stock prices, while the dividend payout ratio (DPR) and net profit margin (NPM) have a negative effect on stock prices.
Pengaruh Sosialisasi, Pengetahuan, Sanksi Perpajakan, dan Tax Amnesty Terhadap Kepatuhan Wajib Pajak Orang Pribadi : Studi Kasus Pada KPP Bekasi Utara Riska Dwi Nurcahyani; Cris Kuntadi; Rachmat Pramukty
PPIMAN Pusat Publikasi Ilmu Manajemen Vol. 3 No. 2 (2025): April : Pusat Publikasi Ilmu Manajemen
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/ppiman.v3i2.766

Abstract

The purpose of this research is to examine and analyze the Influence of Socialization, Knowledge, Tax Sanctions, and Tax Amnesty on the Compliance of Individual Taxpayers. This research method uses a quantitative research method, with the type and source of data being primary data obtained from the distribution of questionnaires. The population and sample of this study are taxpayers registered at KPP Pratama Bekasi Utara. The sampling technique used is purposive sampling with nonprobability sampling involving 112 respondents. The analysis methods used are descriptive statistical tests, validity tests, reliability tests, normality tests, multicollinearity tests, heteroscedasticity tests, t-tests (partial), F-tests (simultaneous), coefficient of determination (r2) tests, and multiple linear regression tests. The results of this study indicate that tax socialization has a positive and significant effect on the compliance of individual taxpayers at KPP Pratama Bekasi Utara, tax knowledge does not affect the compliance of individual taxpayers at KPP Pratama Bekasi Utara, tax sanctions have a positive and significant effect on the compliance of individual taxpayers at KPP Pratama Bekasi Utara, tax amnesty does not affect the compliance of individual taxpayers at KPP Pratama Bekasi Utara, and tax socialization, tax knowledge, tax sanctions, and tax amnesty simultaneously (together) have a positive and significant effect on the compliance of individual taxpayers.
Pengaruh Tarif Pajak Efektif, Mekanisme Bonus, Kontrak Utang, dan Penghindaran Pajak Terhadap Harga Transfer: Studi Empiris pada Perusahaan Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesi Tahun 2019-2023 Riska Fatikasari; Cris Kuntadi; Rachmat Pramukty
PPIMAN Pusat Publikasi Ilmu Manajemen Vol. 3 No. 2 (2025): April : Pusat Publikasi Ilmu Manajemen
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/ppiman.v3i2.767

Abstract

The purpose of this study was to test and analyze the effect of effective tax rate, bonus mechanism, debt covenant, and tax avoidance on transfer pricing. This research method used quantitative research methods, with the types and sources of data used are secondary data obtained through the annual financial statements of companies listed on the Indonesian Stock Exchange. The population and samples in this study are the financial statements of basic industrial and chemical sector companies listed on the Indonesian Stock Exchange for the period 2019-2023. The sampling technique used was purposive sampling technique and resulted in a sample of 110 processed data samples that met the criteria. The analysis method used is descriptive statistical test, classical assumption test, multiple linear regression test, and hypothesis testing. The results of this study indicate that: (1) effective tax rate has no effect on transfer pricing; (2) bonus mechanism has a positive effect on transfer pricing; (3) debt covenant has a positive effect on transfer pricing; (4) tax avoidance has a positive effect on transfer pricing.
Pengaruh Capital Intensity, Leverage, dan Likuiditas dengan Profitabilitas Sebagai Variabel Moderasi Terhadap Agresivitas Pajak: Studi Empiris pada Perusahaan Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023 Syahdilla Aulia Rahman; Cris Kuntadi; Rachmat Pramukty
PPIMAN Pusat Publikasi Ilmu Manajemen Vol. 3 No. 2 (2025): April : Pusat Publikasi Ilmu Manajemen
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/ppiman.v3i2.768

Abstract

The purpose of this research is to analyze the effect of capital intensity, leverage, and liquidity on tax aggressiveness and the effect of profitability in moderating capital intensity, leverage, and liquidity on tax aggressiveness. This study uses a quantitative method, with data sources derived from the annual financial reports of companies listed on the Indonesia Stock Exchange from 2019 to 2023. This study examined 79 companies. In this study, the purposive sampling method was used to select samples; 36 company samples were selected over five years of observation, so that a total of 180 samples met the criteria. The results of the study indicate that capital intensity has a significant positive effect on tax aggressiveness, leverage has a significant positive effect on tax aggressiveness, and liquidity has a significant positive effect on tax aggressiveness. Profitability cannot moderate the effect of capital intensity and leverage on tax aggressiveness and profitability can moderate the effect of tax aggressiveness on liquidity.
Variabel Akuntansi dan Non Akuntansi sebagai Determinan Transfer Pricing Sembiring, Christofer; Kuntadi, Cris
JEMAP Vol 7, No 2: Oktober 2024
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v7i2.10547

Abstract

Transfer pricing refers to a company's policy for calculating the transferred price of a transaction with a related party. Even though it is actually neutral, the terminology of transfer pricing is more often used to explain the practice of reducing the tax burden by transferring company profits to other companies within the same group. The purpose of this study is to compare the results of previous research on transfer pricing in Indonesia and provide recommendations for future transfer pricing research agendas. This study used a qualitative method with a literature review approach. The data source is in the form of 44 research results published between 2019 until May 2023 from journals that have been accredited by SINTA. Based on the results of previous research, variables that influence transfer pricing are identified, namely accounting variables (tax, exchange rate, profitability) and non-accounting variables (good corporate governance, foreign ownership, tax haven)
PENGARUH PERANCANGAN, PENERAPAN, DAN PERAN APLIKASI SISTEM TERHADAP PENCATATAN SIKLUS PENGELUARAN Denya Saputri; Cris Kuntadi; Rachmat Pramukty
Jurnal Mutiara Ilmu Akuntansi Vol. 1 No. 3 (2023): Juli : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i3.1488

Abstract

Penelitian sebelumnya atau terkait sangat penting dalam penelitian atau makalah akademis. Studi sebelumnya atau terkait membantu memperkuat teori dan fenomena hubungan atau pengaruh antar variabel. Artikel ini memberikan gambaran tentang faktor-faktor yang mempengaruhi pengungkapan siklus pengeluaran, yaitu perancangan, penerapan dan penerapan sistem aplikasi tinjauan literatur tentang Sistem Informasi Akuntansi. Tujuan dari literature review ini adalah untuk mereview bagaimana pengaruh dari perancangan, penerapan , dan peran sistem aplikasi terhadap siklus pengeluaran dan guna membangun hipotesis pengaruh antar variabel untuk digunakan pada riset selanjutnya. Hasil artikel literature review ini adalah: 1) Perancangan sistem aplikasi berpengaruh terhadap siklus pengeluaran; 2) penerapan sistem aplikasi berpengaruh terhadap siklus pengeluaran; dan 3) peran sistem aplikasi berpengaruh terhadap siklus pengeluaran.
Analisis Rekonsiliasi Fiskal terhadap Perhitungan Pajak Penghasilan pada PT Dwi Putra Karya Sukses Nadiva Nasya Rukmananda B; Cris Kuntadi; Maidani Maidani
Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 4 (2024): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i4.3265

Abstract

In the Astra International company, there is a reconciliation phenomenon in the asset depreciation section where there are different depreciation methods for commercial financial statements compared to fiscal financial statements research objectives: 1. To find out the calculation of Fiscal Reconciliation at PT Dwiputra Karya Sukses 2. To find out the calculation of taxes payable at PT Dwiputra Karya Sukses 3. To find out the calculation of the comparison of commercial profit and fiscal profit The type of research method used by the author is descriptive qualitative method. According to Bogdan and Biklen in Sugiyono (2020: 7) descriptive qualitative research methods are data collection in the form of words or pictures, so they do not emphasize numbers. By doing the right Fiscal Reconciliation, PT Dwiputra Karya Sukses can see the comparison between Taxable Income (PKP), namely before making a fiscal correction of Rp. 52,777,780 and after Fiscal Correction of Rp. 52,607,673. the difference in Taxable Income (PKP) also results in differences in Income Tax Payable that will be paid. The amount of income tax before fiscal correction is Rp. 5,808,555 and the amount of income tax after fiscal correction is Rp. 4,665,952. There is a difference in income tax payable of Rp. 1,142,603. Fiscal reconciliation of commercial financial statements is closely related to each other. Because it starts from revenue and expenses to the preparation of fiscal profit and loss and ends in income tax that must be paid by the company.
Pengaruh Independensi, Kompetensi, Etika, Profesionalisme, dan Lingkungan Kerja Auditor terhadap Kualitas Audit: (Studi Empiris pada Kantor Akuntan Publik di Wilayah Jakarta) Devan Adika Prasetya; Cris Kuntadi; Rachmat Pramukty
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 1 (2025): Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i1.1252

Abstract

This study aims to determine the influence that can occur between: (1) Independence on Audit Quality, (2) Competence on Audit Quality, (3) Ethics on Audit Quality, (4) Professionalism on Audit Quality, (5) Work Environment on Audit Quality. The sample used in this study is external auditors who work in 7 Public Accounting Firms in the Jakarta Area. The number of respondents in this study was 78 respondents. The sampling technique used in this study is purposive sampling which is one of the techniques in the non-probability sampling group. The data collection method used in this study uses a questionnaire method. The design used in this study is hypothesis testing using SPSS statistical version 27. The results of this study show that (1) independence has a positive effect on audit quality, (2) competence has a positive effect on audit quality, (3) ethics has a positive effect on audit quality, (4) professionalism has a positive effect on audit quality, (5) work environment has a positive effect on audit quality.
Co-Authors A'isyah Maratusholeha Abdul Kholik Abdullah, Anton Achmad Taufik Achmad Taufik Achmad Zauhar Muqtafi Adawiyah, Rofiana Ade Irfansyah Adelia Dian Cahya Safitri Adi Apriadi Adi Nugroho, Didiet Adira Oktaviani Tita Nurjanah Afifah Muannis Hanifah Afifah Rohmawati Afifah Safitri Afika Handayani Agrayi Afifa Putri Agustina Yohana Simbolon Agustono Agustono 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 Andika Dwi Hertanto Andre Pamungkas Andrian, Elgy Angga Oktapriono Anggi Kirana Septiani Anindra Salsabilla Anita Meilani 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 Sumali Bambang Suprianto . Bangun, Lela Mariati Br Basri, Husen Bella Nugraheni Bella Nugraheni Bhayu Adi Puspita Bhayu Adi Puspita Bhima Shakti Arrafat Brahmana, Steven Brema 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 Chanra Purnama Christine Maisye Mansawan Christofer Sembiring Cipto Juwanto 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 Deddi Harpan 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 Devina Falensy Dewi Triliyani Dhea Arista Dhian Supardam Dian Asri Finlandia Dian Rosdiana 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 Ema Velayati Enjelina, Widhya Nur Eric Hermawan Ervan Reri Nugraha Ery Herliana Ery Herliana Evi Ekawati Evline Caroline Fadhil, Naufan Fadia Nazwari Faizal, Dyan 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 Firmansyah, Djamal Fitri Dwi Rachmawati Fitri Nur Kaifa Fitrie Handayani Frenadi Irianto 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 Hanan Vania Amelinda Hanifah Lestari Hanifah, Afifah Muannis Hanifatun Nisa Hanung Deswinta Syaharani Harnovinsah Harnovinsah Hartini Ayu Jenflonita Hartini Ayu Jenflonita Hasbullah Eka Saputra Hemi Pamuraharjo Hendi, Hendi Ependi Heri Sudarmaji Heri Sudarmaji Hertanto, Andika Dwi Herty Safitry Yunintasari Heru Subekti Heru Subekti Herwidyawati, Yuliza Hesti Nur Rahmah Hilary, Rahmatika Fidela Hutabarat, David Hotman Ian Arbatona Icen Kelintinas Idel Eprianto Ilham Arief Kusumawijaya Imam Fawzi Putra Imelda Aryani Indah, Siti Sholeha Indira Cempakasari 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 Kartika Melvina Belinda Kasanti Herdiansyah, Eli Kevin Martinus Hia Khairina Nur Shadrina Khairunnisa, Nabilah Rafifah Kiran Maharani Kirana Septiani, Anggi Kristin, Fanny Jie Lamria Indah Nainggolan Larsen Barasa 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 Marudut Bernadtua Simanjuntak Marundha, Amor Mar’ie Muthohhar Rafi Masril Tua Rambe Megawati Sitompul Meilani, Anita Meilinasari Nurhasanah Hutagaol Meli Andriyani Meylia Candrawati Miranda Sekar Faniati Mismiana, Cita Mohammad Ibnu Seina Mulyana Muh Wildan Muhamad Daffa Fairus Muhamad, Fadel Muhammad Ihsan Muhammad Irvan Zakaria Muhammad Irvan Zakaria Muhammad Nurizal AR Muhammad Rivki Adrian Muhammad Rivki Adrian Muhammad Rizki Muhidin, Adam Desvian 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 Nafal Thorfi Nurrahman 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 Nuryati, Tutty 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 Pristine Hollysaa Prita Yuniarti Ramayani Purnowiyanto 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 Rani Meisya Fitriyani Raya, Raja Amin Regita Isna Aisyah Reina Reina Riatno Jonni Parulian Ribka Lotty Purwitasari 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 Rizal Rochmansyaha Rizki Riana Putri Rizkiawan Putra Patriotik Rizkita Sari Rizkita Sari 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 Febrianisa Shella Juniet Dubelta Shopia Aulia Tasya Sifa Ulfa Ziah Sigit Trianto Silmi Kafah Aulia Simbolon, Agustina Yohana Simon Agus Siburian Siti Khumairoh, Siti Siti Maisa Zahara Siti Rachmah Akbar Siti Rahmawati Siti Rahmawati Sitti Hadija Sitti Hadija, Sitti Soewandy Soewandy Soewandy, Soewandy Sofyanti Astri Sorrell, Galih Rosanti Sri Indah Lestari STIALAN, Sutanto Suci, Bunga Manggala Sudarajat, Dinda Monica Lidiya Sugih, Sugiharti Suherman Sukarwoto SULASTRI 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 Titis Ari Wibowo Tomi Setyo Wijanarko Tri Apriadi Tri Artharini NNS Oktaviani Tri Artharini Nungki Noor Susanti Oktaviani Tri Cahyadi Tri Oktaviyani 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 Ursula Uci Rosalinda uswatun khasanah Utamy, Dhea Putri Velayati, Ema Veronica Mithaulina Viki Anggrayani Viktor Suryan, Viktor Vina Hariyati Vini Aulia Alpian Vyandha Angelisa Handina Wardhani Wahyu Suryo Majid Wegy Aprilia Pratiwi Wesly, Jhon Wibowo, Titis Ari Widi Widayat Widi Widayat Widianto, Angger Wisnu 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 Safitri Hasibuan Yulia Wijayanti Yulia Wijayanti Yuliana, Lily Yulianti Yuni Puspo Hapsari Yuniar Rahmawati Yuniar Rahmawati, Yuniar Yunintasari, Herty Safitry Yuslina, Rachmawati Yusuf Ansori, Dede Ziah, Sifa Ulfa