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Corporate Governance dalam Memoderasi Profitabilitas terhadap Agresivitas Pajak : Studi pada Perusahaan Manufaktur di Bursa Efek ASEAN Suyanto, Suyanto; Pratama, Yhoga Heru; Ellysta, Crissyen Deara; Listyawati, Reni
JURNAL AKUNTANSI Volume 20, Nomor 1, Mei 2025
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37058/jak.v20i1.14305

Abstract

This research aims to evaluate the impact of profitability on tax aggressiveness, with corporate governance acting as a moderating variable. Profitability is assessed using Return on Assets (ROA), while corporate governance is quantified by the number of board members. The study analyzes data from 791 registered manufacturing firms across ASEAN countries from 2018 to 2023. A panel data regression approach employing a fixed effect model is utilized for analysis. The findings indicate that profitability negatively influences tax aggressiveness, suggesting that companies with greater profitability are more inclined to meet their corporate tax obligations. Additionally, corporate governance strengthens the connection between profitability and tax aggressiveness, with factors such as the presence of an independent board of directors and the transparency of financial statements playing a significant role in mitigating tax risk. This study suggests the need for further investigation into additional moderating factors, such as ownership structure and market pressures, as well as the incorporation of various profitability measures to gain a more nuanced understanding of the interplay between profitability and tax aggressiveness.
Pengaruh Etos Kerja terhadap Kinerja Guru di Yayasan Amal Islami Almumtaaz Karawang Aisah, Siti; Suyanto, Suyanto; Zarista, Ramzil Huda
Jurnal Manajemen Pendidikan Islam (MANAPI) Vol 3, No 2 (2024)
Publisher : UIN Mahmud Yunus Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/manapi.v3i2.13733

Abstract

Teachers play a central role in creating students who have good quality. The problem that occurs is that there are still some teachers who have low work enthusiasm. This can be seen from the way teachers teach which is less innovative, less attention to students and less disciplined so that it affects their performance. This study aims to determine the effect of work ethic on teacher performance at the Al Mumtaaz Karawang. This study was conducted with a quantitative approach using a correlation survey. The sampling technique used random sampling. Data analysis techniques were carried out through simple linear analysis, coefficient of determination and t-test. The results of the study showed that there was a positive and significant influence between work ethic (X) on teacher performance (Y). This can be proven through the t-test with a t-count value of 9.131> from t-table of 2.001. The results of the determination coefficient test (R Square) of 0.586 means that the influence of the independent variable, namely work ethic (X) on the dependent variable, namely teacher performance (Y), is 58.6% and the remaining 41.4% is influenced by other factors. This means that there is a positive and significant influence of work ethic on teacher performance at the Al Mumtaaz Karawang Islamic Charity Foundation.
Kompetensi Pedagogik: Sejauhmana Guru Geografi Memahami Hakikat Belajar pada Siswa? Farkhan, Muhammad Robith; Suyanto, Suyanto; Yani, Ahmad
Jurnal Pendidikan Geografi Undiksha Vol. 13 No. 1 (2025): Jurnal Pendidikan Geografi Undiksha
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jjpg.v13i1.82986

Abstract

Teachers need to understand the nature of student learning so that they can find a way of learning that is adjusted by considering various things. The gap in this study is that teachers are able to apply various learning strategies but do not yet understand the concept of the learning theory they use. This often causes a mismatch between the learning strategies used and the learning objectives to be achieved. This study aims to provide information related to the level of teacher understanding of the nature of learning as a form of pedagogical competence achievement. The researcher used a mixed research method consisting of a quantitative descriptive method through percentages, and a descriptive qualitative method through literature studies. The results of this study are several studies related to teacher understanding of the nature of learning are quite important in learning activities, some teachers still need to understand learning theory to practice it in class. It can be concluded that this study shows that the ability of teachers to understand the nature of student learning is still low which affects the teacher's pedagogical ability and efforts are needed to strengthen pedagogical competence.
RELEVANSI NILAI NET INCOME, COMPREHENSIF INCOME, OTHER COMPREHENSIF INCOME SEBELUM DAN SESUDAH IFRS TERHADAP RETURN SAHAM Renitawati, Beti; Djaddang, Syahril; Suyanto, Suyanto
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 5 No. 4 (2020)
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Laba Bersih, Pendapatan Komprehensif dan Pendapatan Komprehensif Lain, terhadap Return Saham pada perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2012-2016. Penelitian ini juga membuktikan aktivitas Net Income terhadap return aset dan variabel per variabel kontrol terhadap return. Penelitian ini menggunakan data kuantitatif yang dipublikasikan di Bursa Efek Indonesia (BEI). Dimana sampel yang digunakan dalam penelitian ini sebanyak 33 dimana hanya 17 perusahaan yang memenuhi kriteria penelitian, metode analisis yang digunakan dalam pengolahan data menggunakan analisis SEM-Pls 6.0. Struktur Persamaan penelitian juga menggunakan analisis multigroup untuk pengujian perbedaan sebelum dan sesudah IFRS. Dimana variabel kontrol berpengaruh positif signifikan terhadap turnover, dan Variabel Comprehensive Income Per Share tidak berpengaruh signifikan terhadap perbedaan return dan Other Comprehensive Income Per Share berpengaruh positif signifikan terhadap return.
Android-Based Diabetes Foot Care Education Application: A User Satisfaction Study on Various Demographic Profiles Suyanto, Suyanto; Astuti, Sri Lestari Dwi; Rohimah, Yeni Tutu; Suryanti, Suryanti
Jurnal Pendidikan MIPA Vol 26, No 1 (2025): Jurnal Pendidikan MIPA
Publisher : FKIP Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jpmipa.v26i1.pp10-19

Abstract

Abstract: Smartphone educational applications have been developed as an alternative when educating patients. Although many similar applications have been developed, they focus on services and information about diabetes management. For this reason, this research aims to create an educational application in an Android-based smartphone called Rawat focused on diabetic foot wound prevention care. This is based on the fact that the incidence of foot wounds can be prevented by conducting education. Seeing that application users have diverse demographic profiles. It must be a concern that all users benefit so that educational goals can be achieved. Therefore, it is necessary to examine users' satisfaction with foot wound application seen from various demographic profiles. The research design used a Descriptive Comparative, purposive sampling technique with a total sample of 140 respondents as members of Persadia (Indonesian Diabetes Association) at RSUD: Salatiga City, Surakarta City, Surakarta Regency, Prambanan Yogyakarta and Klaten Islamic Hospital. Data were collected using the EUCS questionnaire and analyzed using the Chi Square test and Logistic Regression. The results showed that there was no difference in satisfaction with the Rawat Kaki application in the job profile. For the education, job and age profiles, there were differences in satisfaction. The profiles that were closely related to influencing respondent satisfaction were gender, education and age, while work had no effect.       Keywords: diabetics, demographics, android app, satisfaction.
Pelatihan Sistem Monitoring Pergantian Meteran Berbasis Web Menggunakan Laravel Framework di PLN ULP Ampera Al Kautsar, Muhammad Kevin; Fatoni, Fatoni; Suyanto, Suyanto; Andri, Andri; Nasir, Muhamad
Jurnal Pengabdian Masyarakat Bangsa Vol. 3 No. 4 (2025): Juni
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v3i4.2547

Abstract

Pengabdian kepada masyarakat ini dilaksanakan dengan tujuan utama memberikan pelatihan kepada pegawai PLN ULP Ampera dalam penggunaan sistem monitoring pergantian meteran berbasis web guna meningkatkan efisiensi pencatatan dan pemantauan data pergantian meteran pelanggan. Latar belakang kegiatan ini adalah masih digunakannya metode pencatatan manual yang rentan terhadap kesalahan, keterlambatan, dan ketidakteraturan data. Proses pengembangan sistem dilakukan menggunakan model Waterfall yang mencakup tahap analisis kebutuhan, perancangan sistem, implementasi, pengujian, hingga pemeliharaan. Sistem ini dibangun menggunakan Laravel sebagai framework utama, didesain antarmuka menggunakan Figma, dan Visual Studio Code sebagai editor. Hasil pelatihan menunjukkan bahwa peserta mampu memahami alur kerja sistem, mengelola data pergantian meteran secara digital, serta meningkatkan ketepatan dan kecepatan dalam monitoring. Pelatihan ini tidak hanya meningkatkan keterampilan teknis peserta, tetapi juga mendukung digitalisasi proses kerja di lingkungan PLN ULP Ampera secara menyeluruh.
Pelatihan Aplikasi Layanan Administrasi Kependudukan Di Kelurahan Kantor Desa Palemraya Berbasis Mobile Maharani, Nabila; Fatoni, Fatoni; Nasir, Muhamad; Andri, Andri; Suyanto, Suyanto
Jurnal Pengabdian Masyarakat Bangsa Vol. 3 No. 4 (2025): Juni
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v3i4.2583

Abstract

Pelayanan administrasi kependudukan di Kelurahan Kantor Desa Palemraya masih dilakukan secara manual, yang menimbulkan berbagai kendala seperti antrean panjang, keterlambatan proses, dan kesalahan pencatatan. Untuk mendukung percepatan transformasi digital, telah disiapkan sebuah aplikasi layanan administrasi berbasis mobile. Kegiatan pengabdian kepada masyarakat ini difokuskan pada pelatihan penggunaan aplikasi kepada aparatur desa, agar mereka mampu mengoperasikan sistem secara mandiri dan optimal dalam memberikan pelayanan publik. Pelatihan dilaksanakan secara langsung melalui pendekatan partisipatif, dengan sesi teori dan praktik yang mencakup simulasi pengajuan surat, verifikasi, dan pencetakan dokumen. Hasil pelatihan menunjukkan bahwa peserta dapat memahami dan menjalankan fungsi utama aplikasi dengan baik. Kegiatan ini terbukti efektif dalam meningkatkan kesiapan aparatur desa menghadapi digitalisasi layanan administrasi dan diharapkan dapat diimplementasikan secara berkelanjutan.
Corporate Criminal Liability in the Social Security Organizing Agency Law Ningsih, Dwi Wachidiyah; Suyanto, Suyanto
LEGAL BRIEF Vol. 14 No. 2 (2025): June: Law Science and Field
Publisher : IHSA Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/legal.v14i2.1276

Abstract

Employees who should be protected and given social security are often not provided by the corporation, but employees still have to work without any legal protection. This research aims to find out the form of corporate criminal liability in the Social Security Organizing Agency Law and the mechanism for applying sanctions in that law. This research uses normative legal research methods by examining laws and regulations, especially UUBPJS and other library materials related to Social Security Organizing Agency Law issues. The results showed that the Social Security Administration Law No.24 of 2011 does not regulate corporate criminal liability in matters of membership obligations, but corporations can be held criminally responsible if the collection of contributions does not run following the staging that has been determined for BPJS participants
Strategi Peningkatan Kesejahteraan Pekerja Migran Indonesia (PMI) Purna Wanita Melalui Program Desmigratif Dwiningwarni, Sayekti Suindyah; Suyanto, Suyanto; Dwi Andari, Syamsiyah Yuli
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 5 No. 1 (2025): Januari - Februari
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v5i1.2553

Abstract

Government's strategy to improve the welfare of Female PMI Returnees. The research method is mixed in the form of sequential exploration. The data used are primary and secondary data. The results of the study, first, are the need for regional government policies related to improving the welfare of Female PMI Returnees. Second, it is necessary to open employment opportunities in the informal sector. Third, it is necessary to manage the PMI Returnee database in an integrated manner starting from the Central, Provincial, Regency and Village Governments. The results of the SWOT analysis show that there are three strategies needed to improve the welfare of Female PMI Returnees through Desmigratif. This study concludes that there is still a need for partnerships between the district government, village and PMI Returnees
Analysis of Sales Growth and ROA in Tax Avoidance: Corporate Governance Perspective Saragih, Roy Frananda; Suyanto, Suyanto; Pratama, Yhoga Heru
Equity: Jurnal Ekonomi Vol 13 No 1 (2025): Equity : Jurnal Ekonomi
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/equity.v13i1.419

Abstract

A recent comprehensive study reveals the complex dynamics of tax avoidance among manufacturing companies in the ASEAN region. The study, which covers 791 companies with a total of 4,746 research data over the period 2018-2023, provides a comprehensive overview of the parameters that determine tax avoidance. The authors discovered a favorable link between tax evasion behavior and sales growth using E-views 12 moderate regression analysis (MRA) statistical study. Conversely, there is a negative correlation between the practice and Return on Assets (ROA). The little influence of company governance in mitigating the association between sales growth and ROA on tax evasion is one intriguing discovery. This subject demonstrates the intricacy of the tax evasion process, which the corporate governance mechanism is unable to adequately explain. The results of this study make an important contribution to the academic and practical understanding of tax strategies in the ASEAN manufacturing business environment.
Co-Authors AA Sudharmawan, AA Abd Rahman Abdi Fithria Abdul Hafid Abdul Rahman Abinowo, Agaphe Christian Abraham, Raymond Abrani Sulaiman Achmad Choiron Achmad Masfi Achmad Syamsu Hidayat Achmad, Fariza Rubawi Adiba, Bella Gabriella Adinda, Alywidya Ady Putra, Wahyu Afladhanti, Putri M. Afrikhatul Maulidiyah Agus Hari Wahyudi Agustina, Ema Ahmad Baehaqi, Ahmad Ahmad Ikhlasul Amal Ahmad Jauhari Ahmad Naufal, Ahmad Ahmad Wibisana, Ahmad ahmad yani Ahsan Ahsan, Mohammad Aipansyah, Aipansyah Aisyah Aisyah Aji, Andri Wakista Al Kautsar, Muhammad Kevin Alfiani, Hani Ali, Karnila Almughni, Muhammad Afdha Alif Aluisius Hery Pratono Amat Jaedun Aminullah Assagaf amir, Ja'far Amir Amirul Mustofa Andari, Syamsiyah Yuli Dwi Andayani, Meilinda Andri Andri Andri Waskita Aji, Andri Waskita Andrian, Dival Arif Andrian, Feri Angelia Pribadi Angga Kurniawan Anggaita, Dona Rosti Anggraini, Shella Anggreani, Marezza Putri Ania, Ainun Anik Vega Vitianingsih Anis Herliyanti Mahsunah, Anis Herliyanti Anna Safarrida, Anna Apriliyana, Sari Ardiansyah Japlani, Ardiansyah Ari Setyawan, Rama Aditya Arif Rahman Arifa, Choirunnisa Ariza Julia Paulina Arum Dwi Hastutiningsih Aryono Adhi, Aryono Asep Saepulloh ashyrnepesov, vezir Asmarani, Hermanda Asmawi, Suhaili Asti, Intan Sri Astried, Deandra Astuti, Junia Tri Astuti, Sri Lestari Dwi Ati Retna Sari Az-Zahid, Umar Faiz Azhar A N Azzahra, Cika Irlia Azzahra, Puan Justitia ünlükaplan, Ilter B Mujiyadi, B Bachtiar, Abdul Hamid Badaruddin Badaruddin Bagus Tris Atmaja, Bagus Tris Bambang Pudjianto Bambang Purnomo Banten, Panji Akbar Nur Basir Achmad Baskara, Gama Paksi BDM, Nurfifi Pratiwi Belli Nasution Bilang, Chintya N Bin Abdul Karim, Zulkefly Bintang, Muhammad Yuan Br Manik, Mawar Bonita Br Tarigan, Enita Dewi br Tarigan, Ernita Dewi Budi Naini Mindyarto, Budi Naini Budi Utomo Budiarti, Wiwik Cahya Utami, Sabela Cahyaningtias, Yulianti Cahyono Ikhsan Chita Sari, Dewi Claudya, Ananta Eda Daenansya, Raehan Damayanti, Shanty Ratna Dani Rosdiana Darmawan, Daniel Darmayanti, Elmira Febri Darwin Darwin Dayi, Dayang Dedi Afandi Dedi Fardiaz dedi irawan Deni Erlansyah Deni Kusumawardani Denny Bernardus Denpharanto Agung Krisprimandoyo Desinta Azizah Pramesti Dewantara, Andika Dewi Anggraini Dewi, Armoni Suci Dewi, Nindi Kusuma Diana Lestari, Diana Didin Saefudin Dini Sofarini Djaddang, Syahril Djoemadi, Firman R Duryana, Duryana Dwi Andari, Syamsiyah Yuli Dwi Hanaya, Silva DWI NUR FITRIANI Dwi Oktaviani Ogara Dwi Rahmanda, Ardian Rido Dwi Retno Sulistyaningsih Dwi Septiyanto, Dwi Dzakwan, M. Alif Eddy Yunus Edi Hamdi Edi Rakhman Edi Suryanto Ekawati Ekawati Eko Kurniawan Ekobudiwaspada, Agung Ellysta, Crissyen Deara Endang Caturini Sulistyowati Eni Nurhayati, Eni Enikarmila Asni Eriyan, Muhammad Firdaus Erna Melastuti, Erna Ersa Putri, Winda Esha, Indi Eti Suryati Fajri, Nur Ulya Fakhruddin Fakhruddin Fakhrur Razie Faraby, M Faraby Farhanah, Raden Farhanah, Raden Firra Farida, Lidia Faridiansyah, M.Faridiansyah Farkhan, Muhammad Robith Fatoni, Fatoni Fauzia, Fitria Fauziah, Layla Fauziyyah, Amiroh Lina Febriansyah, Iqbal Fauzan Feriyonika Feriyonika Ferry Efendi Fimadani, Ersa Fitra, Julia Fitri, Dian Fitri, Fathia Desiana Fitriana, Riza Fitriani*, Liza Fitriani, Endah Fitriyati, Atika Ayu Fitriyati Foulo, Dastin Fuadhillah Kirana Putri Gayatri, Maria Genny Gustina Sari Geuna Tahta Archella Ardhani, Hablya Gufron, Anik Gulo, Restu Niati Gusmiarnum, Genisti Arselia Gusti Muhammad Hatta Gustin Padwa Sari, Gustin Padwa Habibulloh, Firdaus Noval Habibulloh, Habibulloh Hadiani, Raden Rintis Hadiani, Raden Rintis Hadiani, Rr. Rintis Hadinata, Novri Hadiyani, Raden Rintis Hadiyani, Raden Roro Rintis Hafizianor Hafizianor, Hafizianor Hakim, Djirjize Abdul Halizah, Handini Nur Handayani, Sri Hanifah Nuryani Lioe Hanjani, Vania Pramudita Hartono, Muhammad Hartono, Muhammad Reno Haryati, Eny Hasanah, Herlinda Choryatul Helena Rosalia Parera Herawati, Novi Herianto, Tulus Joseph Heryani, Hesty Hidayat Taufiq, Hidayat Hofifah Subhan, Ika Husna , Nisa Ul I Nyoman Sudana Degeng Ibnu Setiawan, Ibnu Iis Purnengsih Ikhlas, Muhammad Noor Ilham Akbar Ilham, Firgi Anto Imam Much Ibnu Subroto Imelda, Rani Indiati Indiati, Indiati INDRA RACHMAWATI INDRA YOVI Indrawati Indrawati Indri Astuti Indrian Supheni Indrianti, Resalia Insiyah Insiyah Irawan, Daffa Irwansyah Irwansyah IS, Nina Paramytha Ischaq Nabil Asshiddiqi, M. ISDARYANI, FENI Ismail Chandra, Mohamad Ismail, Nazli bin Ismandianto Ismaya, Nita Isrovianingrum, Retno Issroviatiningrum, Retno Iwan Supardi Jalu Pradana, Nicky Lauda Jawoto Nusantoro Jully Handoko Jumintono, Jumintono Junaedi Junaedi Jupandri , Fegit Jusnita, R. Ayu Erni Kamelia, Nok Kesuma, Raras Phusty Khairani, Muhammad Khomsin , Khomsin Kiftia Yahya, Kiftia Kinanti, Sekar Kissinger Kissinger Kurniawan, Ratna Dwi Kusnia, Fiatul Kusuma, Wahyudi Jaya Kusumaningrum, Ratnasari Laksono, Eko Setyo Latuz Zaroh, Evi Leila Ariyani Sofia Leon Andretti Abdillah Lestari Dwi Astuti, Sri Lestari, Nofa Sri Lilia Pasca Riani Listyawati, Liling Listyawati, Reni Maharani, Nabila Mahawati, Fibria Intan Mahawati, Fibria Intan Maknunin, Diana Lu’luil Mamok Suprapto Manganti, Eka Ruslianida Verawati Marciano, Benny Mardalena, Selvi Mardiah Mardiah Maria Juvianti Mayorga Maria Ulfa Marlindawati Marlindawati, Marlindawati Martin Martin Maysa, Hana Miftah Azrin Minhat, Minhat Mohammad Arifin Noor Mono Pratiko Gustomi Mudiansyah, Aris Mudinillah, Adam Muhamad Nasir, Muhamad Muhammad Arifin Noor Muhammad Ikhwan Muhammad Khafid Muhammad Putra Ramadhan Muhammad Sobri Muhammad Zarlis, Muhammad Muhtar Muhtar MULYONO, NANANG Munawwarah Munawwarah, Munawwarah Mustikawati, Diana Langgeng Mustofa Mustofa Muttaqien, Adi Yusuf Muttaqin, Rudhotul N. Nurjanah Nababan, Esther Sorta Mauli Naim, Sidrotun Naim, Sidrotun Nalik, Remigius Jon nanda safira, nanda Nasution, Putri Khairiah Nasution, Uli Julia Nasution, Uli Julia Nedi Hendri, Nedi Neni Ristiani Ningsih, Dwi Wachidiyah Nip, Ivon Kristin Nita Kusumawardani Noor Cholis Basjaruddin Noor, Ahmad Sugian Noor, Muhammad Arifin Noor, Yusmaniar Afifah Nopi Nur Khasanah Novianti, Siskah Fernanda Nur Rahman, Zulvie Nur Rokhmah, Lutvia Nur'aini, Intan Nurhidayah, Siska Nurlaila, Wahyu Nurlizawati Nurmala Ahmar Nursanti, Ati Nuryunita, Fadilah Nyimas Sopiah Oktaviana, Nita Oktaviani, Rita Oktoberty, Oktoberty Olivia Tanaya Padwa Sari, Gustin Pane, Rahmawati PARLINDUNGAN, ROBINSAR Pediano, Dhiky Pengsakul, Theerakamol Peni Handayani Pertiwi, Apsari Azimat Prameswari, Jingga Pramono, Sri Prasethea, Kevin Fernanda Prasetya, Edwin Prasetyawati, Salsabila Mardhiyah Prasetyo, Jaka Pratama, Yhoga Heru Prawati, Eka Prawira, Wanda Yudha Prayitno, Wasi Sakti Wiwit Punaji Setyosari Puput Dwi Aryanti Purnomo Putro, Julian Wahyu PURWANTI PURWANTI Puspitasari, Dian Japany Puspitasari, Dian Japany Puspo Edi Giriwono Putra, Ngurah Made Darma putri, amanda Putri, Erica Yuliana Putri, Fachriani Putri, Fuadhillah Kirana Putri, Rintan Dwi Putri, Sheva Shevira Ramadhani Eka Putut Marwoto Qory Tifani Rahmatika R. Anastasia Endang Susilawati RAFIKA SAID RAHAYU, LATIFAH Rahayu, Tanty Rahma Yudi Astuti, Rahma Yudi Rahman, M Saufi Rahmat Kartolo Ramadani, Maya Ramdhan, Dendy Syahru Ratfi Ramadhani Ratna Supradewi Ratri, Devita Rahmani Rendra Vayoga, Brahmana Renitawati, Beti Retnaning Rahayu, sri Retno Setyawati Rian Maulana, Rian Riansyah, Andi Ricky Ricky Ridha Restila Rifani, Agus Rima Melati Riris Tiani RISKA WAHYUNI Rismawati Rismawati Ritonga, Dina Hayati Sulaimah Riyanto, Kuncoro Budi Rizal, Muhammad Syamsur Roni, Roni Rosmayani, Rosmayani Rossana, Rizky Izzatie Ruri Agung Wahyuono Rusdiyanto Rusdiyanto, Rusdiyanto Rusmadi Awza Ryani Dhyan Parashakti Sabeli Aliya Sadono, Gary Widayanto Sanjaya, Irvan Santi Sidhartani SANTOSO, RANGGA VEGA Saputra, Alvan Pranata Saputra, Bambang T Tri Saputra, Galang Rio Adi Saputra, Rendi Fedias Saputra, Ridwan Saragih, Roy Frananda Sari, Dita Kartika Sari, Yesi Permata Sasmita, Novi Reandy Savitri, Karina Sayekti Suindyah D Sholaahuddin, Amiin Sholekhah, Elysa Mar’atus Siciliya, Ayu Rida Sidarta, Dudik Djaja Sikki, Nurhaeni Silalahi, Putri Mayang Syafira Simanjuntak, Arya M. Simanjuntak, Arya Marganda Singgih Sugiarto, Singgih Sitepu, Suryati Siti Aisah Siti Lestari Siti Marwiyah Siti Qomariyah Slamet Riyadi Slamet Subiyantoro Soedarmanto Indarjulianto Solichin Solichin Sri Ayem Sri Hermuningsih Sri Langgeng Ratnasari Sri Retnaning Rahayu, Sri Retnaning SRI UTAMI ADY Sri Wahyuni Standsyah, Rahmawati Erma Subekti . Suci Dewi, Armoni Sudarno Shobron, Sudarno Sudarno Sudarno Sugihartono, Ranang Agung Sugiyono Sugiyono Suharto Linuwih Sukesi . SULTAN, ZULKIFLI Sunarmi Sunarmi Sunaryanto, Ketut Sundari, Made Siti Sundari, Made Siti Sunyoto Eko Nugroho, Sunyoto Eko Supiarza, Hery Suprijati, Jajuk Supriyadi Supriyadi Suryanti Susan Dian Purnamasari, Susan Dian Susana, Yuli Susilawati S., C. Lenny Susilowati, Lenny Syaharussajali, Syaharussajali Syam, Ardiansyah Syamsul Sodiq SYARIFUDDIN KADIR Syaripuddin Syaripuddin Tamsir Ariyadi Tantri Yanuar Rahmat Syah Taqrim Ibadi Tari Purwanti, Tari Tarigan, Berklyson Taufan Adi Kurniawan, Taufan Adi Thalia, Zherly Freya Thamrin Thamrin Tintin Sukartini Sukartini, Tintin Sukartini Tobing, Victor Maroli Tua Lumban Tri Widyastuti Tunnisa, Lathifa Tutut Ismi Wahidar Tyas, Alvy Mulyaning Udiansyah Udiansyah, Udiansyah Udik Budi Wibowo Ulkaromah, Anisa Ulum, M Bustanul Umi Wahidah urai salam Usman Ependi Utami, Tiyas Puji Utomo, Alya Citra Valentinus F. Christianto, Valentinus Vauzia, Farrah Vayoga, Brahmana Rendra Vivi Sahfitri Vivi Yumarni Wahrudi, Muhamad Wahyu, Destiana Wahyu, Destiana Wandani, Santika Wardani, Kiky Rizky Wasalwa, Manna Wasono, Wasono Wati, Ade Diana Wibowo, Riyanto Wicaksono, Ferry Dirgantoro Widanta, Bekti Widodo, Panut Widodo, Thomas Sixtus Iswahyudi Hari Widya Sylviana Wijaya, Silvia Melinda Wijaya, Silvia Melinda Wiratno Argo Asmoro Wulyoadi, Sasmito Wulyoadi, Sasmito Y.N, Nur Hidayah Yanti, Maulida YB Gunawan Sugiarta Yeni Rusyani Yeni Tutu Rohimah Yesicha, Chelsy Yulianti, Diah Ayu Tri Yulianti, Ulva Yulita Zanaria, Yulita Yunaningsih, Yuyun Yusanto Nugroho Yusni Ikhwan Siregar Zahedi . Zahroh, Roihatul Zainal Ilmi Zamakhsari Zamakhsari Zanjabila, Zanjabila Zarista, Ramzil Huda Zulfa, Ilma Zulharman Zulharman Zulhusni, Atsari Fildzah Zulkarnaini Zulkarnaini Zulmansyah, Zulmansyah