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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) 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 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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Analisis Solvabilitas dan Profitabilitas dalam Mengukur Kinerja Keuangan PT Pelabuhan Tanjung Priok Periode 2017-2021 Sugih, Sugiharti; Maidani; Kuntadi, Cris; Mulyadi
Jurnal Audit dan Perpajakan (JAP) Vol. 1 No. 2 (2021): Artikel Penelitian Desember 2021
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jap.v1i2.2049

Abstract

The purpose of this study is to analyze the Solvency seen by Debt to Total Asset Ratio, and Debt To Total Equity as well as Profitability seen from Profit Margin, Return On Asset, and Return On Equity and to find out the extent to which the company's assets are financed with debt. Measuring Financial Performance and analyzing it with Solvency and Profitability based on cashmere opinions. This type of research uses qualitative research based on assumptions, data collection, and research design is flexible or subject to change. The data sources in this study are Primary and documentation and data collection techniques by means of observation, documents, and triangulation. The data analysis procedure is based on the opinion of Kasmir to measure and analyze the financial statements of Tanjung Priok Port. To check the validity of the data researchers use Triangulation, Discussion, and Membercheck. The results of the study in measuring the Financial Performance of PT Tanjung Priok Port are seen from Solvency and Profitability, and based on the opinion of Kasmir for the 2014-2018 period which states that "the company will be said to be less good if the average value of calculating financial performance for five years is below the standard measuring value." The conclusion of this study is that financial performance can be said to be good, if solvency in the company decreases and profitability in the company increases.
Pengaruh Current Ratio, Debt to Assets Ratio, dan Debt to Equity Ratio terhadap Perataan Laba (Literature Review) Arista, Dhea; Kuntadi, Cris; Pramukty, Rachmat
JURNAL ECONOMINA Vol. 3 No. 3 (2024): JURNAL ECONOMINA, Maret 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v3i3.1237

Abstract

Dalam penelitian sebelumnya atau penelitian yang relevan, itu memainkan peran penting dalam penelitian atau penelitian. Penelitian sebelumnya dan penelitian yang relevan harus berfungsi sebagai teori konfirmasi jika terjadi hubungan, yaitu efek antar variabel. Pada artikel ini meriview bagaimana pengaruh yang biasanya mempengaruhi sebuah fungsi dari audit internal diantaranya: Current Ratio, Debt to Assets Ratio, serta Debt to Equity Ratio. Tujuan atas penulisan artikel ini agar dapat membangun sebuah hipotesis pengaruh antar sebuah variabel agar dapat digunakan untuk penelitian selanjutnya. Artikel riview ini menghasilkan diantaranya: 1) current ratio berpengaruh terhadap perataan laba; 2) debt to assets ratio berpengaruh terhadap perataan laba; 3) debt to equity ratio berpengaruh terhadap perataan laba.
Literature Review: Pengaruh Return on Assets, Ukuran Perusahaan, dan Leverage terhadap Pengungkapan Corporate Social Responsibility Salsadilla, Salsadilla; Kuntadi, Cris; Pramukty, Rachmat
JURNAL ECONOMINA Vol. 3 No. 3 (2024): JURNAL ECONOMINA, Maret 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v3i3.1238

Abstract

Penelitian ini bertujuan untuk menguji Pengaruh Return on Assets, Ukuran Perusahaan, dan Leverage terhadap Pengungkapan Corporate Social Responsibility. Riset yang relevan berfungsi untuk memperkuat teori dan fenomena hubungan atau pengaruh antar variable. Artikel ini mereview Faktor-faktor yang mempengaruhi Pengungkapan Coporate Social Responsibility, yaitu: Return on Assets, Ukuran Perusahaan dan Leverage. Tujuan penulisan artikel ini adalah untuk mengetahui pengaruh antara Return on Assets, Ukuran Perusahaan dan Leverage terhadap Pengungkapan Coporate Social Responsibility. Hasil artikel literature review ini adalah:  1) Return on Assets berpengaruh terhadap Pengungkapan Coporate Social Responsibility; 2) Ukuran Perusahaan berpengaruh terhadap Pengungkapan Coporate Social Responsibility; dan 3) Leverage berpengaruh terhadap Pengungkapan Coporate Social Responsibility.
Literature Review: Pengaruh Profitabilitas, Modal Kerja Bersih, dan Leverage terhadap Penahanan Kas Wulandhari, Dessy Ayu; Kuntadi, Cris; Pramukty, Rachmat
JURNAL ECONOMINA Vol. 3 No. 3 (2024): JURNAL ECONOMINA, Maret 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v3i3.1239

Abstract

Kas adalah bentuk aset lancar yang sangat fleksibel dan dapat disesuaikan dengan kebutuhan entitas atau perusahaan. Kas merupakan parameter krusial karena tanpa ketersediaan kas, perusahaan tidak dapat melakukan kegiatan operasinya sesuai rencana dan keinginan. Dengan demikian, penahanan kas perusahaan bergantung pada profitabilitas, modal kerja bersih, dan leverage yang dimiliki. Inilah mengapa peran penahanan kas sangat penting bagi keberlangsungan perusahaan. Menjaga jumlah kas yang terlalu sedikit atau berlebihan dapat berdampak negatif pada perusahaan. Oleh karena itu, perusahaan perlu memperhitungkan faktor-faktor yang dapat memengaruhi tingkat penahanan kas perusahaan. Artikel ini membahas tentang faktor-faktor yang mempengaruhi penahanan kas yaitu: profitabilitas, modal kerja, dan leverage. Tujuan dari penulisan artikel ini guna membangun hipotesis pengaruh antar variabel untuk digunakan pada riset selanjutnya. Adapun hasil dari artikel literature review ini adalah: 1) profitabilitas berpengaruh terhadap penahanan kas; 2) modal kerja bersih berpengaruh terhadap penahanan kas; dan 3) leverage berpengaruh terhadap penahanan kas.
Faktor-Faktor Yang Mempengaruhi Peran Audit Internal Dalam Pencegahan Fraud: Independensi Dan Objektivitas Auditor, Sistem Pengendalian Internal Yang Kuat Dan Sumber Daya Yang Memadai Dan Kompeten Fiki Nofembri; Cris Kuntadi
JURNAL ECONOMINA Vol. 3 No. 11 (2024): JURNAL ECONOMINA, November 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v3i11.1453

Abstract

This study aims to examine the factors that influence the role of internal audit in fraud prevention within organizations. The role of internal audit is crucial in detecting and preventing fraud, so its effectiveness needs to be supported by several key factors. This article reviews the factors that affect the role of internal audit in fraud prevention, including Auditor Independence and Objectivity, Strong Internal Control Systems, and Adequate and Competent Resources, which are all aspects of human resource management studies. The purpose of writing this article is to develop hypotheses regarding the relationships between these variables for use in future research. The findings from this literature review are: 1) Auditor Independence and Objectivity have an effect on the role of internal audit in fraud prevention;2) Strong Internal Control Systems affect the role of internal audit in fraud prevention; and 3) Adequate and Competent Resources influence the role of internal audit in fraud prevention.
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.
Co-Authors A'isyah Maratusholeha Abdul Kholik Abdullah, Anton Achmad Taufik Achmad Zauhar Muqtafi Adawiyah, Rofiana 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 Andrian, Elgy Angga Oktapriono Anggi Kirana Septiani Anindra Salsabilla Anita Meilani Annisa, Nada Annisaa Nurrul Fasya Antaiwan Bowo Pranogyo Antoni Ludfi Arifin Any Eliza April Gunawan Malau Arie Wardhono 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 Bella Nugraheni Bella Nugraheni Bhayu Adi Puspita 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 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 Dijan Widjowati Dilla, Salsa Dina Juniarti Barokah Dina Juniarti Barokah Dinu Rosyid Pramono Diva Nuraulya Diva Nuraulya Djamal Firmansyah Doddy Chandra Banjarnahor Dwi Martani Dwi Renaldy Putra Dyah Setyaningrum Edy, Hamdan Sarwo Eka Khoiriah Elisa Khoeriyah Sukawanda Elisabeth Limbong, Tania Ema Velayati Enjelina, Widhya Nur Eric Hermawan Ervan Reri Nugraha 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 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 Harpan, Deddi Hartini Ayu Jenflonita Hartini Ayu Jenflonita Hasbullah Eka Saputra Hendi, Hendi Ependi 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 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 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 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 Riyanto Riyanto Riyanto Riyanto Riyanto Riza, M. Difa Rizkiawan Putra Patriotik 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 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 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 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 Cahyadi 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 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