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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) Jurnal Sains Sosio Humaniora 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 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 juremi: jurnal riset ekonomi Journal of Applied Management and Business (JAMB) JURNAL ILMIAH GLOBAL EDUCATION Jurnal Impresi Indonesia Journal of Social Research Journal of Innovation Research and Knowledge Jurnal Ilmu Hukum, Humaniora dan Politik (JIHHP) Journal of Social And Economics Research 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 Jurnal Publikasi Ekonomi dan Akuntansi IJEMA
Cris Kuntadi
Fakultas Ekonomi Dan Bisnis, Universitas Bhayangkara Jakarta Raya
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Neuroscience Physics Public Health Social Sciences Transportation Veterinary Other

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Factors Affecting Fraud Prevention : Organizational Culture, Human Resource Competence and the Role of The Internal Auditor Didiet Adi Nugroho; Rizkita Sari; Cris Kuntadi
Dinasti International Journal of Education Management And Social Science Vol. 4 No. 4 (2023): Dinasti International Journal of Education Management and Social Science (April
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijemss.v4i4.1807

Abstract

Fraud is a potential hazard to an organization, one of which can lead to budget leaks. These problems can be suspected due to the influence of Organizational Culture, Competence of Human Resources and the Role of Internal Auditors. This article reviews the factors that affecting fraud prevention: organizational culture, human resource competence and the role of internal auditors, a literature study on State Financial Management. The purpose of this article is to build a hypothesis on the relationship between variables to be used in further research. The result of this literature review are : 1) organizational culture affects fraud prevention; 2) human resource competence affects fraud prevention; 3) the role of internal auditor affects fraud prevention.
The Influence of Human Resource Competencies, Internal Control Systems, Information Technology and Organizational Commitment on the Quality of Government Financial Reports Cris Kuntadi; Galih Cheria Puspita
Dinasti International Journal of Education Management And Social Science Vol. 4 No. 4 (2023): Dinasti International Journal of Education Management and Social Science (April
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijemss.v4i4.1809

Abstract

The Government Financial Report is a financial report prepared by the Government in the context of transparency and accountability for the implementation of the State Budget. The Government Financial Report is a medium to capture the process that runs from start to finish on the use of public money. Starting from planning, budgeting, spending, supervision, to accountability. Therefore, it is necessary to increase the role of government financial reports in the preparation of the state financial management cycle. So that financial reports can be utilized properly by stakeholders, the quality of these financial reports must always be improved. This article reviews the variable influence of Human Resources Competence (X1), Internal Control System (X2), Information Technology (X3), and Organizational Commitment (X4) as independent variables, on the Quality of Government Financial Statements (Y) as the dependent variable. The writing of this article aims to build hypotheses of influence between variables so that they can be utilized in subsequent research. The results of the writing indicate that there is an influence of the variables of Human Resources Competence, Internal Control System, Information Technology, and Organizational Commitment on the Quality of Government Financial Statements.
The Influence of Parenting Style on the Formation of Disciplinary Character of Cadets: Literature Review Untung Lestari Nur Wibowo; Daniel Dewantoro Rumani; Arief Rusdyansyah; Cris Kuntadi
Dinasti International Journal of Education Management And Social Science Vol. 4 No. 5 (2023): Dinasti International Journal of Education Management and Social Science (June
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijemss.v4i5.1904

Abstract

The purpose of this literature review is to explore the influence of parenting patterns on character formation towards the discipline of cadets. The parenting pattern applied plays a crucial role in the formation of cadet discipline. Strong discipline is one of the key factors in a cadet's success in facing tasks and challenges. Scientific articles from various sources were accessed and analyzed to identify the parenting patterns that influence cadet discipline. The research results show that a democratic parenting pattern has a positive influence if applied in the family environment. In the context of transportation vocational schools, the application of a democratic parenting pattern can be applied to help cadets build confidence, and develop leadership skills, and independence. Meanwhile, the application of an authoritarian parenting pattern can be done by providing clear rules and firm actions to shape discipline and responsibility.
Integrating fraud hexagon into fraud control system: a study of Indonesia Cris Kuntadi
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 10 No. 2 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020244051

Abstract

The fraud control system is an assessment of the risk of irregularities which is a proactive process that aims to identify and overcome organizational vulnerabilities due to conditions carried out by internal and external parties to the organization. The purpose of this research is to determine the effectiveness of the newly formed Fraud Control System regulations with the integration of Fraud Hexagon to formulate effective fraud prevention and detection procedures. This study is based on empirical literature collected and interpreted from the Fraud Control System and Fraud Hexagon to formulate effective fraud prevention and detection procedures at BPKP and KemenPAN RB. The result is that BPKP and KemenPAN RB must start a joint assessment rather than working separately, because the two anti-fraud frameworks complement each other, so they must be assessed coherently to allow for a check and balance mechanism. BPKP and KemenPAN RB must also design a fraud prevention and detection framework at the national level so that the assessment also includes top level leadership. It is hoped that the implications of the research can help Indonesia to perfect a more holistic fraud control mechanism so that the effectiveness of the Fraud Control System is even better.
Faktor-Faktor yang Memengaruhi Efektivitas Internal Audit:Peran Independensi Auditor, Kompetensi Auditor, dan Dukungan Manajemen Senior Faizal, Dyan; Kuntadi, Cris
Jurnal Pendidikan Tambusai Vol. 10 No. 1 (2026)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v10i1.37154

Abstract

Efektivitas fungsi audit internal merupakan salah satu elemen penting dalam sistem tata kelola organisasi karena berperan dalam memastikan efektivitas pengendalian internal, manajemen risiko, serta proses tata kelola perusahaan. Berbagai penelitian menunjukkan bahwa keberhasilan fungsi audit internal tidak hanya ditentukan oleh prosedur audit yang diterapkan, tetapi juga dipengaruhi oleh faktor individu auditor dan faktor organisasi. Oleh karena itu, penelitian ini bertujuan untuk mengkaji secara konseptual faktor-faktor yang memengaruhi efektivitas audit internal, khususnya independensi auditor, kompetensi auditor, dan dukungan manajemen senior. Penelitian ini menggunakan pendekatan kualitatif dengan metode literature review melalui kajian pustaka terhadap berbagai jurnal ilmiah, buku, serta publikasi akademik yang relevan dengan bidang auditing dan tata kelola organisasi. Analisis dilakukan dengan mengidentifikasi hasil penelitian sebelumnya yang membahas hubungan antara variabel independensi, kompetensi auditor, serta dukungan manajemen senior terhadap efektivitas audit internal. Hasil kajian literatur menunjukkan bahwa independensi auditor memiliki peran penting dalam menjaga objektivitas proses audit sehingga meningkatkan kredibilitas hasil audit. Kompetensi auditor juga berkontribusi terhadap efektivitas audit internal melalui peningkatan kemampuan auditor dalam mengidentifikasi risiko, mengevaluasi pengendalian internal, serta memberikan rekomendasi yang tepat bagi manajemen. Selain itu, dukungan manajemen senior menjadi faktor organisasi yang sangat menentukan keberhasilan implementasi rekomendasi audit serta penyediaan sumber daya yang diperlukan bagi fungsi audit internal. Temuan kajian ini menunjukkan bahwa efektivitas audit internal dipengaruhi oleh kombinasi faktor profesional auditor dan dukungan organisasi. Oleh karena itu, organisasi perlu memastikan adanya independensi auditor, peningkatan kompetensi profesional auditor, serta komitmen manajemen senior dalam mendukung pelaksanaan audit internal secara optimal.
Factors Influencing Earnings Management: Deferred Tax Liability, Tax Planning, and Company Size Hanan Vania Amelinda; Cris Kuntadi
Journal of Social Research Vol. 4 No. 8 (2025): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v4i7.2642

Abstract

This study examines the factors influencing earnings management, with a focus on deferred tax liability, tax planning, and company size. In a competitive business environment, companies strive to achieve optimal financial performance while minimizing tax liabilities, which often leads to earnings management practices. The research addresses three primary questions: the impact of deferred tax liability, tax planning, and company size on earnings management. Utilizing a qualitative approach and comprehensive literature review, this study analyzes relevant theories and empirical findings from various sources, including Mendeley and Google Scholar. The results suggest that deferred tax liability and tax planning significantly affect earnings management. Larger companies are more likely to engage in such practices due to greater resources and heightened investor expectations. Nonetheless, some studies present contradictory evidence, underscoring the complexity of these relationships. This research contributes to the tax accounting literature by synthesizing existing knowledge and proposing hypotheses for future studies. It also identifies additional determinants of earnings management, such as managerial ownership, audit quality, and corporate governance. The findings hold implications for policymakers, regulators, and corporate managers, emphasizing the importance of transparency and ethical conduct in financial reporting. Further research is recommended to investigate other influencing variables and contextual differences across industries.
Faktor-Faktor yang Mempengaruhi Pendeteksian Fraud: Pengalaman Audit, Kompetensi dan Skeptisme Profesionalis (Literature Review Audit) Heru Subekti; Cris Kuntadi
Jurnal Pengabdian Masyarakat dan Penelitian Terapan Vol. 1 No. 1 (2023): Jurnal Pengabdian Masyarakat dan Penelitian Terapan (Januari-Maret 2023)
Publisher : Greenation Publisher & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jpmpt.v1i1.174

Abstract

Abstract: This article aims to determine audit experience, competence, and professional skepticism in detecting fraud. This article was carried out by conducting a literature study from various studies that have been done. This article reviews the factors that influence fraud detection: competency, professionalism, and audit experience, a study of audit literature. The results of this literature review article are: 1) audit experience has an effect on fraud detection; 2) dose effect on fraud detection; and 3) professional skepticism has an effect on fraud detection. Abstrak: Artikel ini bertujuan untuk mengetahui pengalaman audit, kompetensi, dan skeptisme profesional dalam mendeteksi fraud. Artikel ini dilakukan dengan melakukan studi literatur dari berbagai penelitian yag sudah dilakukan. Artikel ini mereview faktor-faktor yang mempengaruhi pendeteksian fraud, yaitu: kompetensi, profesionalisme dan pengalaman audit, suatu studi literatur audit. Hasil artikel literature review ini adalah: 1) pengalaman audit berpengaruh terhadap pendeteksian fraud; 2) kompetensi berpengaruh terhadap pendeteksian fraud; dan 3) skeptismie profesional berpengaruh terhadap pendeteksian fraud.
Reconceptualizing Audit Quality in the Digital Era: A Systematic Literature Review of Key Audit Matters, Digital Transformation, and Emerging Audit Practices Basri, Husen; Widyastuti, Tri; Harnovinsah, Harnovinsah; Kuntadi, Cris
Jurnal Sains Sosio Humaniora Vol. 10 No. 1 (2026): Volume 10, Nomor 1 January - June 2026
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jssh.v10i1.56065

Abstract

Recent technological advances have significantly transformed audit processes and challenged traditional notions of audit quality. This study integrates these areas by analyzing audit quality in digital environments through technological, institutional, and communication lenses. To investigate these interconnected topics, this study used a Systematic Literature Review (SLR) based on the PRISMA 2020 framework and the Theory–Context–Characteristics–Methodology (TCCM) approach. A search of the Scopus database returned 511 records initially. After identification, screening, eligibility checks, and inclusion, 53 articles were selected for qualitative synthesis and thematic analysis.Building on this review, the results show that research on audit quality is changing in important ways.. Digital technologies such as artificial intelligence, big data analytics, and digital audit systems affect not only how audits are conducted but also how information is shared and how institutions operate. The review also finds that digital transformation, governance, KAM disclosure, and audit communication are increasingly interconnected. Still, the field is fragmented, especially in theory and research methods. There is also a heavy focus on quantitative methods, and audit quality often depends on the specific institutional context. In light of these findings, this review offers a new perspective on audit quality, viewing it as a complex concept shaped by both technology and institutions. Future research could draw on broader theoretical frameworks and a mix of methods to better understand the challenges of auditing in digital settings.
Faktor-Faktor Yang Mempengaruhi Efektivitas Implementasi Program AML/CFT: Kompetensi SDM, Infrastruktur Teknologi, Dan Komitmen Manajemen Muhidin, Adam Desvian; Kuntadi, Cris
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): Mei : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i2.6650

Abstract

Prior research plays a crucial role in reinforcing theoretical frameworks and elucidating relationships among variables in scientific inquiry. This article reviews the determinants influencing the effectiveness of Anti-Money Laundering and Countering the Financing of Terrorism (AML/CFT) program implementation, focusing on human resource (HR) competency, technology infrastructure, and management commitment within Category 1 Payment Service Providers (PJP) in Indonesia. Category 1 PJP, as regulated under Bank Indonesia Regulation No. 23/6/PBI/2021, includes entities offering comprehensive payment services such as account issuance, payment initiation, acquiring, account information services, and remittances, including e-wallets and payment gateways. The primary objective of this study is to formulate hypotheses regarding the relationships among these variables for subsequent empirical testing. Employing a qualitative library research methodology, this study draws upon books and peer-reviewed journals sourced from Mendeley, Google Scholar, and other academic databases. The literature review identifies a substantial research gap, as 73.3% of prior studies adopt qualitative-normative approaches, with limited quantitative empirical evidence integrating HR, technological, and managerial factors in the Indonesian payment services sector. The findings suggest that HR competency, technology infrastructure, and management commitment each exert a positive influence on the effectiveness of AML/CFT program implementation, thereby providing a theoretical basis for future quantitative, survey-based research
Pengaruh Kompetensi Auditor Independensi Auditor Dan Etika Profesi Terhadap Laporan Audit: Sebuah Literatur Review Fadhil, Naufan; Kuntadi, Cris
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): Mei : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i2.6794

Abstract

An audit report plays an important role as a means of professional coordination between auditors and stakeholders in assessing an entity’s financial statements. The validity of the information contained in the audit report contributes to building trust among investors, creditors, regulators, and other parties who have the authority to make economic decisions. Therefore, the audit report cannot be separated from the competence of the auditor who prepares it.The purpose of this article is to theoretically analyze the influence of auditor competence, auditor independence, and professional ethics on audit quality through a literature review study. The results of this study indicate that, in general, competence, independence, and professional ethics are interrelated and constitute important factors in producing independent and accurate audit reports. Consistent application of Auditor Competence, Auditor Independence, and Professional Ethics is expected to improve the quality of audit reports and enhance the confidence of stakeholders in the financial information presented.
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 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 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 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