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Sunarmi Sunarmi
Semarang State University
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Pengaruh Sales Growth, Inventory Intensity, dan Capital Intensity terhadap Agresivitas Pajak pada Perusahaan JII Setiawati, Putri; Sunarmi, Sunarmi
Journal of Business and Economics Research (JBE) Vol 5 No 3 (2024): October 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v5i3.5581

Abstract

This study aims to determine the effect of sales growth, inventory intensity, and capital intensity on tax aggressiveness in companies listed on the Jakarta Islamic Index (JII) for the 2019-2023 period. The method used in this research is quantitative research method. The sampling technique used purposive sampling, where the population in this study amounted to 150 company data. Based on the sample criteria, the number of research samples obtained was 60 company data. The type of data in this study uses secondary data which is tested using SPSS v.25 with multiple linear regression analysis techniques. The results prove that partially sales growth has no effect on tax aggressiveness. This is evidenced by the significance value obtained of 0,468 > 0,05, which means that H1 is rejected. Inventory intensity has no effect on tax aggressiveness. This is evidenced by the significance value obtained of 0,207 > 0,05, which means H2 is rejected. Capital intensity has no effect on tax aggressiveness. This is evidenced by the significance value obtained of 0,137 > 0,05, meaning that H3 is rejected. Simultaneously, it shows that sales growth, inventory intensity, and capital intensity have no effect on tax aggressiveness. This is evidenced by the significance value of 0,236 which means greater than 0,05.
Pengaruh Fitur Paylater dan Literasi Keuangan Terhadap Perilaku Konsumtif Mahasiswa Akuntansi Putra, Tri Arya; Sunarmi, Sunarmi
Journal of Business and Economics Research (JBE) Vol 5 No 3 (2024): October 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v5i3.5628

Abstract

This research aims to analyze the influence of paylater features and financial literacy on the consumptive behaviour of accounting students in Java and Sumatra. The method used is quantitative with a cross-sectional approach. Sample determination using purposive sampling technique. Primary data collection in the form of a Likert scale questionnaire distributed to respondents via Google-form totalling 396 accounting students in Java and Sumatra. Data analysis was performed using ordinal logistic regression in using the SPSS version 25.0 programme. The results of the wald test calculation on the Paylater Feature variable (X1) the coefficient value of the paylater feature is -3.035 in category 1 and -1.197 in category 2, and the significance value of both categories is 0.000 0.05 and category 2 is 0.760> 0.05, meaning that Financial Literacy has no effect on the Consumptive Behaviour of Accounting Students.
AKIBAT HUKUM TERHADAP PELAKU USAHA JASA TITIP (JASTIP) BARANG DARI LUAR NEGERI DITINJAU DARI UNDANG-UNDANG NOMOR 17 TAHUN 2006 TENTANG KEPABEANAN Fahlepy, Ifaldy Riski; Sunarmi, Sunarmi; Devi A, T.Keizerina; Robert, Robert
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol 7, No 4 (2024): November 2024
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v7i4.2310

Abstract

Abstract: Significant benefits so that it is favored by many people. This study focuses on analyzing regulations for apparel consignment service (jastip) business actors from abroad, with the aim that in the future the practice of consignment service businesses (clothing) can obtain regulations related to the rules for purchasing goods or business permits from the government. Based on this study, it is concluded that the regulations for apparel consignment service (jastip) business actors from abroad are Law No. 17 of 2006 concerning Customs, Regulation of the Minister of Finance No. 203/PMK.04/2017 concerning Provisions on Export and Import of Goods Carried by Passengers and Crew of Transportation Facilities, and Regulation of the Minister of Finance No. 199/PMK.010/2019 concerning Provisions on Customs, Excise and Tax on Import of Shipped Goods. Sanctions against apparel consignment service (jastip) business actors who violate Law No. 17 of 2006 concerning Customs, namely in Article 102B of Law Number 17 of 2006 concerning Customs, the criminal threat is a minimum of 5 (five) years imprisonment and a maximum of 20 (twenty) years imprisonment. The role of the Directorate General of Customs and Excise in the rampant practice of jastip apparel in Indonesia is by conducting supervision. The form of supervision carried out by Customs and Excise is through the system, baggage x-ray analysis, and passenger profile analysis. Keywords: Businessmen, Entrustment Service Abstrak: Maraknya bisnis jasa titip yang berkembang di Indonesia yang dalam praktiknya memberikan keuntungan yang signifikan sehingga banyak digemari oleh banyak kalangan. Penelitian ini fokus menganalisis regulasi terhadap pelaku usaha jasa titip (jastip) apparel dari luar negeri, dengan tujuan agar ke depannya praktik terhadap usaha jasa titip barang (pakaian) tersebut bisa mendapatkan regulasi terkait dengan aturan-aturan pembelian barang ataupun izin usaha dari pemerintah. Berdasarkan penelitian ini disimpulkan bahwa regulasi terhadap pelaku usaha jasa titip (jastip) apparel dari luar negeri yaitu Undang-Undang No. 17 Tahun 2006 tentang Kepabeanan, Peraturan Menteri Keuangan No. 203/PMK.04/2017 tentang Ketentuan Ekspor dan Impor Barang yang Dibawa Oleh Penumpang dan Awak Sarana Pengangkut, serta Peraturan Menteri Keuangan No. 199/PMK.010/2019 tentang Ketentuan Kepabeanan, Cukai dan Pajak Atas Impor Barang Kiriman. Sanksi terhadap pelaku usaha jasa titip (jastip) apparel yang melanggar Undang-Undang No. 17 Tahun 2006 tentang Kepabeanan yaitu terdapat dalam Pasal 102B Undang-Undang Nomor 17 Tahun 2006 tentang Kepabeanan, ancaman pidananya adalah pidana penjara paling singkat 5 (lima) tahun dan pidana penjara paling lama 20 (dua puluh) tahun. Adapun peran Direktorat Jenderal Bea dan Cukai dalam maraknya praktik jastip apparel di Indonesia yaitu dengan melakukan pengawasan. Bentuk pengawasan yang dilakukan oleh Bea dan Cukai yaitu melalui sistem, analisis x-ray bagasi, dan analisis profil penumpang. Kata kunci: Pelaku Usaha, Jasa Titip 
TINJAUAN YURIDIS RELAKSASI PAJAK DAN PENGHAPUSAN DATA KENDARAAN BERMOTOR (STUDI DI UPTD SAMSAT MEDAN UTARA) Limbong, Henman; Sunarmi, Sunarmi; Siregar, Mahmul; Sutiarnoto, Sutiarnoto
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol 7, No 4 (2024): November 2024
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v7i4.2314

Abstract

Abstract: One source of quite large Regional Original Income (PAD) comes from regional motor vehicle taxes, namely motor vehicle tax and motor vehicle title transfer fees. However, sometimes local governments relax the local motor vehicle tax owed, as is done by the Medan City Regional Government. This research is aimed at outlining and analyzing the legal rules that are the basis for motor vehicle tax relaxation, the implementation of motor vehicle tax relaxation provisions and analyzing the implementation of motor vehicle data deletion as regulated in Article 74 of Law number 22 of 2009 concerning Road Transport Traffic at UPTD Samsat North Medan. This research method uses normative juridical research with analytical descriptive research type. The data sources for this research were obtained from secondary data consisting of primary, secondary and tertiary legal materials. The analysis used in this research is qualitative analysis. Research shows that the relaxation of motor vehicle tax at the North Medan Samsat UPTD is guided by the Regulation of the Governor of North Sumatra Number 14 of 2022 concerning Collection and Billing Documents, Changes to Decrees and Reduction and Elimination of Administrative Sanctions on Regional Taxes. Keywords: Tax Relaxation, Data Deletion, Motorized Vehicles Abstrak: Salah satu sumber Pendapatan Asli Daerah (PAD) yang cukup besar berasal dari pajak daerah kendaraan bermotor yaitu pajak kendaraan bermotor dan bea balik nama kendaraan bermotor. Namun adakalanya pemerintah daerah melakukan relaksasi terhadap pajak daerah kendaraan bermotor yang terhutang, sebagaimana yang dilakukan oleh Pemerintah Daerah Kota Medan. Penelitian ini ditujukan untuk menguraikan dan menganalisis aturan-aturan hukum yang menjadi dasar bagi relaksasi pajak kendaraan bermotor, pelaksanaan ketentuan relaksasi pajak kendaraan bermotor dan menganalisis implementasi penghapusan data kendaraan bermotor sebagaimana diatur dalam Pasal 74 Undang-Undang nomor 22 tahun 2009 tentang Lalu Lintas Angkutan Jalan di UPTD Samsat Medan Utara. Metode Penelitian ini menggunakan penelitian yuridis normatif dengan tipe penelitian deskriptis analitis. Adapun sumber data penelitian ini diperoleh dari data sekunder yang terdiri dari bahan hukum primer, sekunder dan tersier. Analisis yang digunakan dalam penelitian ini adalah analisis kualitatif. Penelitian menunjukkan bahwa relaksasi pajak kendaraan bermotor di UPTD Samsat Medan Utara berpedoman kepada Peraturan Gubernur Sumatera Utara Nomor 14 Tahun 2022 Tentang Dokumen Pemungutan dan Penagihan, Perubahan Ketetapan Serta Pengurangan dan Penghapusan Sanksi Administrasi atas Pajak Daerah. Kata kunci: Relaksasi Pajak, Penghapusan Dana, Kendaraan Bermotor
LEGAL PROBLEMATICS OF RETURNING ASSETS (CONFISCED OBJECTS) THE DEFEND DIED IN A MONEY LAUNDERING CRIME CASE Parinduri, Hamdani; Sunarmi, Sunarmi; Siregar, Mahmul; Trisna, Wessy
NOMOI Law Review Vol 5, No 2 (2024): November Edition
Publisher : NOMOI Law Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/nomoi.v5i2.21276

Abstract

The applicable legal instruments in Indonesia have not been able to regulate all activities to return existing criminal assets with asset recovery/return of assets resulting from crime, although in Law Number 7 of 2000, asset return has been ratified in accordance with UNCAC. With Law Number 8 of 2010 concerning TPPO, a person who commits an act to hide or disguise criminal assets is criminalized. The problem is how is the proof of money laundering crimes against the return of assets (confiscated objects) of deceased defendants? How is the analysis of the judge's considerations and decisions regarding the return of assets (confiscated objects) of deceased defendants in the trial process based on the Medan District Court Decision No. 1252/Pid.Sus/2020/PN Mdn jo. Medan High Court Decision No. 391/Pid.Sus/2021/PT Mdn jo. Supreme Court Decision No. 3856 K/Pid.Sus/2022? The research method used in this study is the Normative Research with approach method used in this research is the statutory approach.. From the results of the analysis, it is known that in the event of the death of the defendant, based on the provisions of the Criminal Procedure Code Article 77 Regarding the deceased suspect (suing to his heirs) as regulated in Article 33 of the Corruption Law and the deceased defendant (suing to his heirs) as regulated in Article 34 of the Corruption Law, there are 3 scopes that must be fulfilled without criminalization.
Eksplorasi nilai Sawen Sebagai SUmber Ide Cenderamata Desa Wisata Adat Kampung Naga Amzy, Nurulfatmi; Sunarmi, Sunarmi; Santosa, Santosa
Visual Heritage: Jurnal Kreasi Seni dan Budaya Vol 7, No 2 (2025): Visual Heritage: Jurnal Kreasi Seni Dan Budaya
Publisher : Universitas Indraprasta PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30998/vh.v7i2.13176

Abstract

Kampung Naga adalah salah satu desa wisata adat di Indonesia. Sebagai desa wisata adat, Kampung Naga telah memiliki beberapa fasilitas pendukung, di antaranya kios cenderamata. Hanya saja, cenderamata yang dijual tidak spesifik mencitrakan Kampung Naga. Cendermata yang ditemui di Kampung Naga dengan mudahnya ditemui di tempat wisata khas Sunda lainnya. Padahal, Kampung Naga punya sawen, gantungan penolak bala berupa rangkaian dedaunan pilihan, yang memiliki potensi untuk dikembangkan sebagai cenderamata. Artikel ini bertujuan untuk menelusuri nilai yang ada pada sawen sebagai sumber ide cenderamata desa wisata adat Kampung Naga. Metode yang digunakan dalam penelitian ini adalah metode kualitatif dengan pendekatan eksplorasi. Penelitian ini memaparkan bahwa sawen memiliki nilai religius keislaman sebagai identitas masyarakat Kampung Naga yang memeluk Islam. Makna religius tersebut dapat menjadi landasan bagi sawen untuk dijadikan cenderamata khas Kampung Naga.
PENCUCIAN UANG SECARA BERSAMA-SAMA YANG MERUPAKAN GABUNGAN BEBERAPA KEJAHATAN (STUDI PENINJAUAN KEMBALI PUTUSAN NOMOR 97 PK/Pid.Sus/2021 Qonitah, Parwila; Sunarmi, Sunarmi; Trisna, Wessy
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol 8, No 1 (2025): February 2025
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v8i1.2604

Abstract

Money laundering is a complex criminal offense that often involves a combination of several crimes committed together. This study analyzes the application of criminal law to money laundering in the Djoko Susilo case through the Supreme Court Judicial Review Decision Number 97 PK/Pid.Sus/2021. This research aims to: (1) determine the regulation of money laundering which is a combination of several crimes together in Indonesian criminal law; (2) reviewing evidence of money laundering with a combination of several crimes together in the case; and (3) analyzing the judge's considerations in combining cases of several crimes with money laundering. The research method used is a normative legal research method with descriptive analytical research characteristics, with primary and secondary data sources, with a statutory approach (status approach) and a case approach. The data collection technique for library research and data analysis for this research is qualitative analysis. This research recommends strengthening law enforcement officials' understanding of the characteristics of money laundering as a further criminal act. Keywords: Money Laundering, Combined Crimes, Inclusion, Evidence. Abstrak: Pencucian uang merupakan tindak pidana yang kompleks yang seringkali melibatkan gabungan beberapa kejahatan yang dilakukan secara bersama-sama. Studi ini menganalisis penerapan hukum pidana terhadap pencucian uang dalam kasus Djoko Susilo melalui Putusan Peninjauan Kembali Mahkamah Agung Nomor 97 PK/Pid.Sus/2021. Penelitian ini bertujuan untuk: (1) mengetahui pengaturan pencucian uang yang merupakan gabungan beberapa kejahatan secara bersama-sama dalam hukum pidana Indonesia; (2) mengkaji pembuktian pencucian uang dengan gabungan beberapa kejahatan secara bersama-sama dalam perkara; serta (3) menganalisis pertimbangan hakim dalam penggabungan perkara beberapa kejahatan dengan pencucian uang. Metode penelitian yang digunakan adalah metode penelitian hukum normatif dengan sifat penelitian deskriptif analisis, dengan sumber data primer dan sekunder, dengan pendekatan perundang-undangan (statuste approach) dan pendekatan kasus (case approach). Teknik pengumpulan data studi kepustakaan (library research) dan analisis data penelitian ini adalah analisis kualitatif. Penelitian ini merekomendasikan penguatan pemahaman aparat penegak hukum tentang karakteristik pencucian uang sebagai tindak pidana lanjutan. Kata Kunci: Pencucian Uang, Gabungan Kejahatan, Penyertaan, Pembuktian.
KEPASTIAN HUKUM TERHADAP KEWENANGAN BALAI HARTA PENINGGALAN (BHP) SEBAGAI PENGURUS DALAM PERKARA PKPU DI INDONESIA Kennedy, Kennedy; Sunarmi, Sunarmi; Robert, Robert
JURNAL DARMA AGUNG Vol 33 No 1 (2025): FEBRUARI
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Darma Agung (LPPM_UDA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46930/ojsuda.v33i1.5422

Abstract

Kewenangan BHP sebagai Pengurus dalam perkara PKPU di Indonesia masih belum jelas. UUKPKPU telah mengatur mengenai siapa saja yang dapat diangkat menjadi Pengurus. Ketentuan tersebut dapat dilihat dalam Pasal 234 ayat (3) UUKPKPU. Dalam Pasal tersebut sudah disebutkan secara jelas mengenai siapa saja yang dapat diangkat menjadi Pengurus PKPU yaitu Orang perseorangan yang berdomisili di wilayah Negara Republik Indonesia Permasalahan adalah Bagaimana Ketentuan Hukum Terhadap Penetapan Pengurus Dalam Perkara PKPU Di Indonesia? Bagaimana Kewenangan Balai Harta Peninggalan sebagai Pengurus Dalam Perkara PKPU Di Indonesia? Bagaimana Kepastian Hukum Terhadap Kewenangan Balai Harta Peninggalan (BHP) Dalam Perkara PKPU. Metode Penelitian yang digunakan dalam penelitian ini adalah Metode Penelitian Normatif dengan berdasar pada data sekunder. Dari hasil analisis diketahui penerapannya di lapangan, terdapat 3 (tiga) putusan dimana Hakim pada Pengadilan Niaga menunjuk Balai Harta Peninggalan sebagai Pengurus dalam perkara PKPU yaitu putusan nomor 33/Pdt Sus-PKPU/2022/ PN Niaga Medan, nomor 4/Pdt Sus-PKPU/2023/ PN Niaga Medan dan nomor 22/Pdt Sus-PKPU/2020/ PN Niaga Medan. Dalam 3 putusan ini, Hakim menafsirkan bahwa BHP juga berwenang untuk melakukan tugas pengurusan sebagaimana bunyi dari Pasal 69 ayat (1) jo Pasal 1 angka 5 dimana kata “pengurusan” dianggap sama seperti Pengurus dalam perkara PKPU.
Money Laundering Crimes Arising from The Illegal Trade of Protected Wildlife Thahir, Irfan Farid; Sunarmi, Sunarmi; Mulyadi, Mahmud; Ekaputra, Mohammad
Locus: Jurnal Konsep Ilmu Hukum Vol 4 No 2 (2024): September
Publisher : LOCUS MEDIA PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56128/jkih.v4i2.398

Abstract

Illegal trade in protected wildlife is a criminal offense regulated under Law No. 5 of 1990 on the Conservation of Natural Resources and Ecosystems. The high consumer demand for protected wildlife drives criminals to continue engaging in illegal trade for profit. However, the penalties under this law are considered inadequate and have not been updated since 1990. This study proposes that the crime of trading protected wildlife be classified as a predicate offense for money laundering to impose heavier penalties on perpetrators. By utilizing Law No. 8 of 2010 on Money Laundering, it is hoped that offenders can be subjected to more severe penalties and stronger evidence through tracking the financial flows from illegal trade. This research is normative and descriptive-analytical, and it recommends updating Law No. 5 of 1990 to align with current developments and enhance the deterrent effect against wildlife crime.
The Role of The Curator in Managing Bankrupt Assets in Relation to Actio Pauliana Lawsuits Manik, Candoro Tua; Sunarmi, Sunarmi; Harianto, Dedi; Sukarja, Detania
Locus: Jurnal Konsep Ilmu Hukum Vol 4 No 3 (2024): Desember
Publisher : LOCUS MEDIA PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56128/jkih.v4i3.400

Abstract

The management of bankrupt assets is entrusted to a curator appointed by the court and supervised by a supervising judge. The curator's duties include the management and settlement of bankrupt assets, including filing an Actio pauliana lawsuit for assets transferred before the bankruptcy ruling. The research questions include: 1) The compatibility of the curator's duties with Law Number 37 of 2004; 2) The evidence that can be presented by the curator; 3) The obstacles faced by the curator in presenting evidence. The research method employs a normative approach and field interviews. The findings indicate that curators encounter legal substance, structural, and cultural challenges, necessitating their active search for solutions to address issues in carrying out their responsibilities.
Co-Authors Abdul Aziz Alsa, Abdul Aziz Adi Isworo, Adi Adi Prabowo, Rahayu Adli Fahmi Lubis, Muhammad Aflah, Aflah Afrita Harlianty, Rully Agusmidah Agusmidah Ahmad Zakiy Ramadhan Alfian, Miftah Hafidz Ali Roatib Alvi Syahrin Anak Agung Istri Sri Wiadnyani Anam, Saroful Andini, Ikhda Ria Angga Kusuma Dawami Anita Anggraeni, Anita Antary, Cut Rizki Anton Bahtiar Antonius, Hendri Arief Agoestanto Asri Budiarto Astuti, Niken Yulia Atmaja, Agus Adi Aulia, Faturrahman Awaludin, Dipa Teruna Ayu Wulandari Damanik, Wiwin Aziz, Muhammad Fauzan Baidlowi, M. Hisyam Bambang Sarwono Bambang Sunarto BISMAR NASUTION Bravendi, Diantina Budi Setiyono BUDIMAN GINTING Chairuna, Tengku Mita Ciptawan, Ciptawan Dahrul, Annida Darmojo, Kuntadi Wasi David Mubarok, David Dedi Harianto Delina, Susanti Deny Setiawan Devi A, T. Keizerina Devi A, T.Keizerina Devian, Risnanda Vinca Dewi, Elok Tri Kusuma Dewi, Nuriana Rachmani Dian, Elsy Didit Widiatmoko Diyastanti, Arum Donmes, Tamado Dwi Ari Murti Widigdo Dwi Puji Prabowo, Dwi Puji Dwijanto Dwijanto, Dwijanto E S Sulasmi Edgar, Devon Ediwarman Ediwarman, Ediwarman Edwin Widia Ekaputra, Mohammad Eko Sri Sulasmi Ekobudiwaspada, Agung Erawati, Erna Fachrunnisa, Rifka Fadhlan, Fadhlan Fadlilah, Itsnaini Munjiyatul Fahlepy, Ifaldy Riski Fajar Aji, Fajar Fathia, Neng Annis Fikriya, Annisa Fitria Fertha Agustina Fitria, Jihan Dina Fitrianda, Widiya Fitriani, Nurul Haji Fransiskus, Jhonson Edison Fuadi, Fauzan Ginanjarputri, Martha Tisna Ginting Suka, Sri Endhayani Gunanto, Adi Guntur Guntur Gustaf Hutabarat, Andy Hadi Purnomo Hadi Suwono Hamid Mukhlis Hamzalouh, Lubna M. Omar Handriyotopo Handriyotopo Hasibuan, Rahmat Anshar HASIM PURBA Herliyana Rosalinda Heru Supriyatno hervana wahyu Prihatmaka, hervana wahyu Hutabarat, Andy Gustaf Hutabarat, Jenrico Louis Iis Purnengsih Iktarishafa, Vindy Reychani Indra Gunara Rochyat Indrayana, Bagus Indri Kusuma Dewi, Indri Kusuma Irawan, Adhitya Candra Izza, Jasmine Nurul Izzati, Aisyah Juliyana, Milan Karohmah, Nur Kartika, Sahnaz Kartono - Kennedy, Kennedy Khadijah, Siti Nur Khoirin, Khoirin Kristina Wijayanti Kurniawaty Kurniawaty Kusumaningsih, Faiza Windiari Lase, Intan Nurjannah Lestari, Sastri Ayu Limbong, Henman LISTIANA SRI MULATSIH Lubis, Ikhsan Lufti Nasution , Miranda Madiasa Ablisar Madiasa Albisar, Madiasa Mahmud Mulyadi MAHMUL SIREGAR Manap, Abdul Manhuri, Fitri Manik, Candoro Tua Marlina Marlina Marpaung, Abdul Hakim MARTHALENA, YENNY Mohammad Ridwan Mulhadi, Mulhadi Multono, Mulyono Mulyono, Andi Murni Sapta Sari Mushlich, Muhammad Ahva Muthia Anas Salma Narulita, Ajeng Alisa Nasution, Dinny Oktariza Nasution, Rezeki Angelia NOPIANTI, NOPIANTI Nova Wulan Priyandani Novalia, Dyah Nugroho, Nur Nurita, Rahayu Tri Nuritasari, Rahayu Tri Nuriyanti, Okta Nurkaromah Dwidayati, Nurkaromah Nurulfatmi Amzy Nurzanah, Eka Pane, Lorita Tupaida Panggabean, Fransiska Parinduri, Hamdani Pasaribu, Rizaldy Pawestri, Titi Ayu Perangin-angin, Donsisko Permata, Cintya Putri Prabantarikso, Mahelan Prabowo, Rahayu Adi Prasetiyo, Sofan Tri Pratiwi Damanik, Maristella Purwadi, Toni Purwo Prihatin Pusdiana, Made Sadika Puspita Eka Wuyung Puspitasari Puspitasari Putra Hsb, Ibnu Habib Ryandi Syah Putra, Tri Arya Putri, Dwi Liana Wella Putri, Rahmadyah Kusuma Putri, Rizki Kurnialah Putriaji Hendikawati Qisthi Maghfiroh Qonitah, Parwila Raden Ersnathan Budi Prasetyo Ramadhan, M. Citra Ramadhani, M Ramadhiana, Charinda Bella Reno Abdurahman Reno Abdurrahman Ririn Anjarwati Riswan Munthe, Riswan Ritonga, Syahdani Rizky Wardiman Riyanto, Ina Listyani Rizky, Nikita Robert Robert Robert, Robert Rosnidar Sembiring Safira, Ekatiara Siva Safitri, Nadidah Sagala, Liwarny saidin, saidin Santosa Santosa SANTOSO SANTOSO Santrinita Jumame Saragih, Indah Chairani Sari, Intant Sari, M S Sarwanto Sarwanto Sawitri, Riska Agi Scolastika Mariani Selly Puspita Sari Seno Gumira Ajidarma, Seno Gumira Septi Viantri Kurdaningsih Septiana, Nita Tri Setiawati, Putri Siahaan, Gerald Partogi Sidauruk, Jupenris Siegfried, Irene Elfira Dewi Sinaga, Mohd Rizky Siswanto, Silo Siti Aisyah Siti Badriyah Siti Hajar Situmorang, Josua Pebruanto Mangihut Soegiarto, Ita Soewarlan, Santosa Solehan, Fandi Sri Wahyuni Muhtar St. Budi Waluya Subarti, Dwi Sudrajat, A K Sugiarto S Sugiman Sugiman Suhadi Suhadi Suhendriyo Suhendriyo Sukaraja, Detania Sukarja, Detania Sukartara, Nirwansyah Sukestiyarno, Y L Sulisetijono Sulisetijono Sumarlan, Santoso Sumarni Sumarni Sumarno . Suningrat, Nining Surbakti, Benny Avalona Suryani, Rafika Sutejo, Aris Sutiarnoto Sutiarnoto Suyanto Suyanto Syahputra, Yudi Syarifah Lisa Andriati Sylvia Kartika Dhamayanti Tarsisius Murwadji Tentrem. R.T, Susi Thahir, Irfan Farid Tony Tony Tri Ambarwanto, Sigit Triastono Imam Prasetyo Triredjeki, Hermani Trisakti, Intan Trisna, Wessy Tulus Puji Hastuti Umi Fitriyati Utami, Linda Utami, Tika Putri Veronica, Rahayu Budhiati Veronica, Rahayu Budhiati Wahyudi, Ichsan Walid Walid, Walid Wardhani Sitepu, Noni Kusuma Wicaksono, R S Widita, Cintya Sukma Widya Arisandy Widyastutieningrum, Sri Rochana Wulandari, Novi Citra Yuninggar Renaningtyas Yuwono, Purwanto Yugo Zafi, Bayu Indah Syafinatu Zahra Firdaus