Article Per Year (5 Year)
p-Index From 2020 - 2025
16.796
P-Index
This Author published in this journals
All Journal Jurnal Penyuluhan Jurnal Dedikasi Humaniora E-Journal of Linguistics Linguistika Berkala Perikanan Terubuk Jurnal Ilmu Lingkungan Basastra: Jurnal Kajian Bahasa dan Sastra Indonesia Proceedings of Annual International Conference Syiah Kuala University - Life Sciences & Engineering Chapter Jurnal Kesehatan Masyarakat BAHAS ELTE Journal (English Languange Teaching and Education) Prosiding Universitas PGRI Palembang Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Online Mahasiswa (JOM) Bidang Pertanian Jurnal Online Mahasiswa (JOM) Bidang Perikanan dan Ilmu Kelautan JIKSI (Jurnal Ilmu Komputer dan Sistem Informasi) Journal of Engineering and Management in Industrial System Prosiding Semnastek Khazanah Pendidikan ROTOR: JURNAL ILMIAH TEKNIK MESIN KARSA: Jurnal Sosial dan Budaya Keislaman (Journal of Social and Islamic Culture) JEP (Jurnal Ekonomi Pembangunan) Monex: Journal of Accounting Research DERIVATIF BERITA BIOLOGI Paediatrica Indonesiana Panggung Language Literacy: Journal of Linguistics, Literature, and Language Teaching PROCESSOR Jurnal Ilmiah Sistem Informasi, Teknologi Informasi dan Sistem Komputer JURNAL TEKNIK INFORMATIKA DAN SISTEM INFORMASI Mesin Jurnal Infomedia Esteem Journal of English Study Programme JURNAL EDUCATION AND DEVELOPMENT DE'RECHTSSTAAT Insight : Jurnal Pemikiran dan Penelitian Psikologi Jurnal Pengembangan Riset dan Observasi Teknik Informatika Jurnal Ilmiah Media Sisfo Jurnal Ilmu Peternakan dan Veteriner Tropis (Journal of Tropical Animal and Veterinary Sciences) JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) JOURNAL OF APPLIED LINGUISTICS AND LITERATURE JMM UNRAM (Jurnal Magister Manajemen Universitas Mataram) Jurnal Kreativitas PKM Jurnal Hilirisasi IPTEKS (JHI) Buletin Ilmiah Nagari Membangun JOURNAL OF APPLIED BUSINESS ADMINISTRATION Sulolipu: Media Komunikasi Sivitas Akademika dan Masyarakat Metalingua: Jurnal Penelitian Bahasa Jurnal Pendidikan Lingkungan dan Pembangunan Berkelanjutan E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Jurnal Linguistik Komputasional AGROLOGIA : Jurnal Ilmu Budidaya Tanaman Manutech : Jurnal Teknologi Manufaktur Agroekoteknologi Tropika Lembab Jurnal Teknik Mesin Cakram MIMBAR : Jurnal Penelitian Sosial Dan Politik PROJECT (Professional Journal of English Education) Genta Mulia : Jurnal Ilmiah Pendidikan SABDAMAS BENING JOURNAL OF INFORMATICS AND COMPUTER SCIENCE INFOKUM ARIKA JURNAL DE JURE MUHAMMADIYAH CIREBON Jurnal Ilmiah JKA (Jurnal Kesehatan Aeromedika) Budapest International Research and Critics in Linguistics and Education Journal (Birle Journal) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences SEMAR (Jurnal Ilmu Pengetahuan, Teknologi, dan Seni bagi Masyarakat) Akrab Juara : Jurnal Ilmu-ilmu Sosial The Journal of Hospital Accreditation (JHA) Jurnal Sistem Informasi PIPER Wahana Dedikasi : Jurnal PkM Ilmu Kependidikan Jurnal Ilmiah Wahana Pendidikan Jurnal Akuntansi dan Keuangan Multica Science and Technology Jurnal Pengabdian Kepada Masyarakat JURNAL PENDIDIKAN IPS Global Health Science (GHS) Kode : Jurnal Bahasa Jurnal Penelitian Geografi (JPG) Cakrawala: Jurnal Studi Islam Jurnal Vokasi Mekanika Jurnal Teknik Industri Malikussaleh Social and Political Reviews Dulang: Jurnal Pengabdian Kepada Masyarakat JKKI : Jurnal Kedokteran dan Kesehatan Indonesia Jurnal Energi Elektrik Jurnal Keuangan dan Akuntansi Terapan (KUAT) Jurnal Riset Rumpun Matematika dan Ilmu Pengetahuan Alam (JURRIMIPA) Jurnal Pengabdian Masyarakat Sains dan Teknologi Journal of Social Empowerment Jurnal Masyarakat Mengabdi Nusantara Journal of Research and Development on Public Policy Cakrawala: Jurnal Pengabdian Masyarakat Global Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Ilmiah Teknik Informatika dan Komunikasi E-JRM Jurnal Muara Olahraga JEP (Jurnal Ekonomi Pembangunan) Jurnal Kendali Akuntansi Manajemen Kreatif Jurnal Jurnal Riset Ekonomi dan Akuntansi Jurnal Pendidikan dan Ilmu Sosial Librarianship In Muslim Societies Jurnal Edumatic : Jurnal Pendidikan Matematika Deposisi: Jurnal Publikasi Ilmu Hukum Jurnal Sistem Informasi dan Ilmu Komputer Jurnal Akuntan Publik Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat Aladalah: Jurnal Politik, Sosial, Hukum dan Humaniora Pusat Publikasi Ilmu Manajemen Jurnal Ilmiah Ekonomi dan Manajemen Akuntansi: Jurnal Riset Ilmu Akuntansi Jurnal Riset Rumpun Ilmu Pendidikan (JURRIPEN) Khirani: Jurnal Pendidikan Anak Usia Dini Jurnal Pengabdian Masyarakat Nian Tana Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi Mengabdi: Jurnal Hasil Kegiatan Bersama Masyarakat Peksos: Jurnal Ilmiah Pekerjaan Sosial Focus Journal Law Review Edukasi Elita : Jurnal Inovasi Pendidikan Harmoni Pendidikan: Jurnal Ilmu Pendidikan Amandemen: Jurnal Ilmu Pertahanan, Politik dan Hukum Indonesia Nusantara Mengabdi kepada Negeri International Journal Of Public Health International Journal of Studies in International Education Jurnal Kemitraan Masyarakat Jurnal Budi Pekerti Agama Buddha Mahkamah: Jurnal Riset Ilmu Hukum Panggung Dinamika Sosial: Jurnal Pengabdian Masyarakat Dan Transformasi Kesejahteraan J-CEKI Jurnal Penelitian Pendidikan Konstanta : Jurnal Matematika dan Ilmu Pengelatuan Alam
Mulyadi Mulyadi
Unknown Affiliation
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Transportation Veterinary Other

Published : 239 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 8 Documents
Search
Journal : Akuntansi: Jurnal Riset Ilmu Akuntansi

 1 
Pengaruh Perencanaan Pajak Dan Beban Pajak Tangguhan Terhadap Manajemen Laba Dengan Good Corporate Governance Sebagai Variabel Moderasi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2021 Ardisa Dewi Rahmanjani; Mulyadi Mulyadi; Panata Bangar Hasioan Sianipar
Akuntansi Vol. 2 No. 3 (2023): September : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i3.336

Abstract

This study aims to: (1) Estimating and testing the impact of tax planning on earnings management; 2. Estimating and testing the influence of deferred tax expenses on earnings management; (3) The estimation and analysis of Good Corporate Governance can act as a moderating factor in the relationship between tax planning and earnings management. (4) Good Corporate Governance may help predict and analyze the impact of deferred tax cost on profits management. This study employs quantitative methods. Secondary data in the form of annual reports of manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2021 are utilized in this research. Purposeful sampling was employed for this study. The study's findings suggest that: (1) Tax planning demonstrates a partial or independent influential impact on earnings management. (2) The effect of deferred tax expense on earnings management is not statistically significant, either in part or individually. (3) Good Corporate Governance acts as a moderating factor in the relationship between tax planning and earnings management; (4) Good Corporate Governance plays a moderating role in the relationship between deferred tax expense and earnings management.
Pengaruh Likuiditas Dan Leverage Terhadap Agresivitas Pajak Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Pada Perusahaan Sektor Properti Dan Real Estate Yang Terdaftar Di Bei Periode 2018-2021 Islamitha Adinda Putri; Mulyadi Mulyadi; Panata Bangar Hasioan Sianipar
Akuntansi Vol. 2 No. 3 (2023): September : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i3.338

Abstract

This study aims to test and analyze the effect of liquidity and leverage on tax aggressiveness and to test and analyze the effect of company size on moderating liquidity and leverage on tax aggressiveness in property and real estate companies listed on the Indonesia Stock Exchange. The variables used in this study are liquidity and leverage as independent variables, tax aggressiveness as the dependent variable and firm size as a moderating variable. This hypothesis was tested using descriptive statistical analysis, classical assumption test, multiple regression test and moderation, hypothesis testing, namely the analysis test r and t test. The results of this study indicate that partially liquidity has no effect on tax aggressiveness, leverage has an effect on tax aggressiveness, firm size cannot moderate the effect of liquidity on tax aggressiveness, and firm size can moderate the effect of leverage on tax aggressiveness.
Pengaruh Capital Intensity Dan Likuiditas Terhadap Agresivitas Pajak Dengan Profitabilitas Sebagai Variabel Moderasi Pada Perusahaan Sektor Energi Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2021 Rofiqoh Nurfajriah Modjo; Mulyadi Mulyadi; Panata Bangar Hasioan Sianipar
Akuntansi Vol. 2 No. 3 (2023): September : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i3.339

Abstract

This study aims to examine and analyze the effect of capital intensity and liquidity on tax aggressiveness and to test and analyze the effect of profitability in moderating capital intensity and liquidity on tax aggressiveness in energy sector companies listed on the Indonesian stock exchange for the 2018-2021 period. The type of research used is quantitative. The population in this study are 80 companies. The sample selection in this study used a purposive sampling method with a total sample of 25 companies for 4 years so that the total sample used was 100 data. The type of data used is secondary data obtained from the company's annual financial reports for the 2018-2021 period. The results of this study indicate that partially capital intensity has a significant effect on tax aggressiveness. This research also proves that liquidity has no effect on tax aggressiveness. Another finding is that profitability is able to moderate capital intensity on tax aggressiveness, while liquidity on profitability tax aggressiveness is not a moderating variable
Pengaruh Aset Pajak Tangguhan Dan Beban Pajak Tangguhan Terhadap Manajemen Laba Dengan Finanacial Distress Sebagai Variabel Moderasi Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018 – 2021 Khori Afifah Eka Putri; Mulyadi Mulyadi; Panata Bangar Hasioan Sianipar
Akuntansi Vol. 2 No. 3 (2023): September : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i3.340

Abstract

Financial hardship as a moderator of the impact of deferred tax assets and deferred tax costs on profit management in food and beverage firms listed on the Indonesia Stock Exchange between 2018 and 2021. The purpose of this research is to find out how (1) deferred tax assets affect profit management, (2) deferred tax expenses affect profit management, (3) the impact of deferred tax assets on the relationship between profit management and financial distress, and (4) the impact of deferred tax expenses on that same relationship. For the years 2018-2020, the sample consists of food and beverage firms trading on the Indonesia Stock Exchange. This research uses a sample of 16 firms in the food and beverage industry that are listed on the Indonesia Stock Exchange between 2018 and 2021. According to the findings: (1) deferred tax assets positively affect profit management; (2) deferred tax expense positively affects profit management; (3) financial distress bolsters the effect of deferred tax assets on profit management; and (4) financial distress dampens the effect of deferred tax burden on profit management.
Pengaruh Perencanaan Pajak Dan Beban Pajak Tangguhan Terhadap Manajemen Laba Dengan Good Corporate Governance Sebagai Variabel Moderasi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2021 Ardisa Dewi Rahmanjani; Mulyadi Mulyadi; Panata Bangar Hasioan Sianipar
Akuntansi Vol. 2 No. 3 (2023): September : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i3.336

Abstract

This study aims to: (1) Estimating and testing the impact of tax planning on earnings management; 2. Estimating and testing the influence of deferred tax expenses on earnings management; (3) The estimation and analysis of Good Corporate Governance can act as a moderating factor in the relationship between tax planning and earnings management. (4) Good Corporate Governance may help predict and analyze the impact of deferred tax cost on profits management. This study employs quantitative methods. Secondary data in the form of annual reports of manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2021 are utilized in this research. Purposeful sampling was employed for this study. The study's findings suggest that: (1) Tax planning demonstrates a partial or independent influential impact on earnings management. (2) The effect of deferred tax expense on earnings management is not statistically significant, either in part or individually. (3) Good Corporate Governance acts as a moderating factor in the relationship between tax planning and earnings management; (4) Good Corporate Governance plays a moderating role in the relationship between deferred tax expense and earnings management.
Pengaruh Likuiditas Dan Leverage Terhadap Agresivitas Pajak Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Pada Perusahaan Sektor Properti Dan Real Estate Yang Terdaftar Di Bei Periode 2018-2021 Islamitha Adinda Putri; Mulyadi Mulyadi; Panata Bangar Hasioan Sianipar
Akuntansi Vol. 2 No. 3 (2023): September : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i3.338

Abstract

This study aims to test and analyze the effect of liquidity and leverage on tax aggressiveness and to test and analyze the effect of company size on moderating liquidity and leverage on tax aggressiveness in property and real estate companies listed on the Indonesia Stock Exchange. The variables used in this study are liquidity and leverage as independent variables, tax aggressiveness as the dependent variable and firm size as a moderating variable. This hypothesis was tested using descriptive statistical analysis, classical assumption test, multiple regression test and moderation, hypothesis testing, namely the analysis test r and t test. The results of this study indicate that partially liquidity has no effect on tax aggressiveness, leverage has an effect on tax aggressiveness, firm size cannot moderate the effect of liquidity on tax aggressiveness, and firm size can moderate the effect of leverage on tax aggressiveness.
Pengaruh Capital Intensity Dan Likuiditas Terhadap Agresivitas Pajak Dengan Profitabilitas Sebagai Variabel Moderasi Pada Perusahaan Sektor Energi Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2021 Rofiqoh Nurfajriah Modjo; Mulyadi Mulyadi; Panata Bangar Hasioan Sianipar
Akuntansi Vol. 2 No. 3 (2023): September : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i3.339

Abstract

This study aims to examine and analyze the effect of capital intensity and liquidity on tax aggressiveness and to test and analyze the effect of profitability in moderating capital intensity and liquidity on tax aggressiveness in energy sector companies listed on the Indonesian stock exchange for the 2018-2021 period. The type of research used is quantitative. The population in this study are 80 companies. The sample selection in this study used a purposive sampling method with a total sample of 25 companies for 4 years so that the total sample used was 100 data. The type of data used is secondary data obtained from the company's annual financial reports for the 2018-2021 period. The results of this study indicate that partially capital intensity has a significant effect on tax aggressiveness. This research also proves that liquidity has no effect on tax aggressiveness. Another finding is that profitability is able to moderate capital intensity on tax aggressiveness, while liquidity on profitability tax aggressiveness is not a moderating variable
Pengaruh Aset Pajak Tangguhan Dan Beban Pajak Tangguhan Terhadap Manajemen Laba Dengan Finanacial Distress Sebagai Variabel Moderasi Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018 – 2021 Khori Afifah Eka Putri; Mulyadi Mulyadi; Panata Bangar Hasioan Sianipar
Akuntansi Vol. 2 No. 3 (2023): September : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i3.340

Abstract

Financial hardship as a moderator of the impact of deferred tax assets and deferred tax costs on profit management in food and beverage firms listed on the Indonesia Stock Exchange between 2018 and 2021. The purpose of this research is to find out how (1) deferred tax assets affect profit management, (2) deferred tax expenses affect profit management, (3) the impact of deferred tax assets on the relationship between profit management and financial distress, and (4) the impact of deferred tax expenses on that same relationship. For the years 2018-2020, the sample consists of food and beverage firms trading on the Indonesia Stock Exchange. This research uses a sample of 16 firms in the food and beverage industry that are listed on the Indonesia Stock Exchange between 2018 and 2021. According to the findings: (1) deferred tax assets positively affect profit management; (2) deferred tax expense positively affects profit management; (3) financial distress bolsters the effect of deferred tax assets on profit management; and (4) financial distress dampens the effect of deferred tax burden on profit management.
Co-Authors Abbas, Dirvi Surya Abdul Haris Abdul Patah Rasyidi Abdul Rahim Abdul Syahid Abdur Rivai ABS, M Khoirul Abubakar, Muhammad bin Achmad Dinoto Adi Ratriyanto Adi Saputra Adnasohn Aqilla Respati Adriana Venny Ariani Adriansyah Adriansyah Agnes Cynthia Agus Budi Dharmawan Agus Budi Dharmawan AGUS PRASETIO Agus Puji Suryanto Ahmad Kamaruddin Ahmad Muwafik Ahmad Sawal Alfian Alfian Alfiya Hasanah Ruhiyat Ali Arva Prabangkara Alida Hanoum Alif Imran Alma Felicia Togatorop Alma Rahmawati Almaini Almaini Amelia Rahmi Amran Amran Amrin Saragih Andi Anugrah Aco Andi Hidayatul Fadlilah Andi Nurwahidah Andika Prasetya Nugraha Andreas Siahaan Andri Octaviani Andronias Siregar Anggelica Regina Simamora Anggelica Regina Sinamora Anggun Pratiwi Ardisa Dewi Rahmanjani Ariani, Wa Ode Rachmasari Arief Darmawan Arif Fadllullah Arif Rahman Hakim Arifah Dwi Wahyuni Arini Saarah Armin Darmawan Arnetta Valencia Qoys Arum Prihatini Aslim Rasyad Astirin Okid Parama Astuti Lestari Audrey Azka Bilqis Audy Luvena Junaedi Awalluddin Awalluddin Ayu Novitasari Ayu Safa Mutiara Azhar Azhar Azira Wina Kusuma Azzahra Nurrachman B Sutjiatmo Baginda Simaibang Bambang Suwarno Bariq Raditya Basita G Sugihen Basita Ginting Sugihen Budi Yanti Bukhari Bukhari Bukman Lian, Bukman Carlos Dja'afara Catur Sugiarto Chelsea Merrysha Khana Gultom churmatin nasoichah Claudia Larisa Sihaloho Cut Ratna Dewi Daddy Budiman Dale Karnegi Darwis, Hidayat Delima Yanti Sari Demak Angelina Sinaga Derison Marsinova Bakara Desi Gita Harini Devi Rufiana Dewi Aryanti Dewi Nurmala Dias Prima Laurenza Dilah Nur Fadilah Dina Rahayuning Pangestuti, Dina Djoko Susanto Drinus Arruan Dwi Ananda Dwi Cahyani Nur Apriyani Dwi Muhammad Lutfi Efroliza Efroliza Elia Rossa Elin Sustia Sari Elirica Aliyah Irwan Bauw Elita Agustina Elvira Marcelis Emalia Ariska Emi Yohana Fransiska Sihombin Emridawati Emridawati Enda Gautami Endang Mutiawati Rahayuningsih* Eriawati Eriawati Etika Zainita Eva Agustiani Eva Nauli Taib Eva Susanti Fadya Levia Azahra Fahrina Yustiasari Liriwati Fardinal Fardinal Farhan Muhammad Nabil Febri Edward Fella Ardina Cahyani Ferry Herdianto Fifit Astuti Fili Mukaromah Firdaus Hamta, Firdaus Fitrah Anantasia Fitri Nur Kaifa Geo Putri Geral B Hutabarat Hafiez Al Asad Halimatussakdiah Halimatussakdiah Hanif Fil’Awalin Hanif Nur Abdilah Hanike Monim Hanni Yukamana Hardiyan Hardiyan Hari Purnomo Susanto Hariati Br Sembiring Hasan Yusuf Hasmita Sari Hasnatul Salekha Hendrawaty Hendrawaty Hendrawaty Hendrawaty Heni Pujiastuti Heni Ratnasari Henny Maria Sinaga Herina Manurung Herix Sonata Herlina Herlina Herlina Herlina hidayat hidayat Hoiriah Hoiriah Ichlas Nur Imai Indra Inayatullah Abdul Hasyim Indawan Syahri Indra Nara Indri Agustian Saputri Indri Ika Cahyani Irma Sari Sinaga Irnawati Siregar Islamitha Adinda Putri Isnaini Isnaini Istiqomah Istiqomah Jamal Mirdad Cibro Jamaluddin Nasution Jeri Apriadi Jordan Fahran Brelian Jumat Barus Junaidi Junaidi Junaidi Sagir K.A. Rahman Kafrawi Kafrawi Keizya Aura Maharani Kh Rifki Amansyah Siregar Khairuldi Khairuldi Khoirini, Fatimah Khori Afifah Eka Putri Krisna Pujanthi L. Hamdani Husnan LAKHARIS INUZULA Lelinur Indah Damai Yani Nazara Indah Damai Yani Nazara Leonardo Davinci Linawati Suwito Lulu Nonaria M. Ilyas M. Zen Rahfiluddin Mahasir Mahasir Mamay Nugraha Mardiono Mardiono Marsha Aulia Dwimahendra Marsya Razita Nur Sabrina Martono Martono Martono Martono Martono Marwanto Marwanto Masagus Firdaus Masbirorotni Masbirorotni Mastura Karateng Masweni Masweni Mefri Yudi Wisra Melian Sahara Melya Rizka Maulani Merry Thressia Mettadewi Wong Mezzi Dayuni Mira Aurelita Mis Purnamaria Mochamad Nandi Susila Mochammad Ferdinan Adzhani Mohamad Muspawi Mohammad Thezar Afifudin Monika Sari Br Sembiring Muh. Azkar Muhammad Amin Muhammad Fausy Muhammad Ichwan Muhammad Ilyas Muhammad Regan Syahrendra Muhammad Reza Muhammad Rizka, Muhammad Muhammad Suandi Muhammad Syahronir Mulkan Azhary Musawar Musawar Muslich Hidayat Mutammimul Ula Mutiara Dhea Puspita Nanda Qurrata A’yuni Nasya Zulaekha Algamar Nathasya Irish Rachelninta Ni Luh Sutjiati Beratha Ni Made Mertaniasih Niken Ayu Pamukas Niken Ayu Pamungkas Nofriadi Nofriadi Nota Effiandi Novian Widyati Novika A Sitanggang Nur Ahyani Nur Anissa Kharismawati Nur Dwi Andhika Putra Nur Khaerani Busri Nurhadi Nurhadi Nurhikmayani Nurhikmayani Nurlela Nurlela Nurlina Nurlina Nurmi Yaningsih Nurrachma Maharani Nurrahma Nurrahma Nurul Hasanah Nuryanti Nuryanti Oktavianus Oktavianus Panata Bangar Hasioan Sianipar Pang S Asngari Pang S. Asngari Pawit Fadila Rika Farisa Peli Swandi Tua Sinaga Pram Suryanadi Prita Puspita Priyo Sambodo Putri Maya Lestari Putri Sarah Radhiya Nauval Adli Pratama Rahma Kurnia Sri Utami Rahmah Nabila Rahman Hasibuan Rakhmadi Rahman ramadhani ramadhani Rasman Rasman Rasyidah Utami Ratu Verawaty Ravi Pratama Syael RAZALI YUSUF Reva Audia Manurung Revaldy Maiman Reynold Y Ria Febrina Ribangun B. Jakaria Riefda Nardi Maharani Rini Istanti Riris Rotua Sitorus Risky Marchel Tanjung Risma Nurandini Rizkia Wati Robert Sibarani, Robert Rochaniati Rochaniati Roesdi Rosnelly Rofiqoh Nurfajriah Modjo Rohadi Rohadi Rosmita Ambarita Rosyadi Rosyadi Roy Prakoso Ruben Nicholas Alfredo Tobing Rudi Afriazi Rudy Rudy Rusliadi Rusliadi Rusman Roni Sabri Sabri Sahrizal Vahlefi Salsabila, Unik Hanifah Sarip Sarip Sarmini Sarmini Sarwendra Sarwendra Sasmita , Miza Sefriyan Reynaldi Septiani, Indi Shelomita Putri Amelia Sherly Novita Shinta, Dewi Yudiana Sihar Tambun Sila Abdullah Syakri Sila abdullah syakry Silvia Rosiana Simbolon, Zulfan Khairil Siregar, Fahrul siska malika Siti Aisyah Siti Alfiah Slamet Trimah Soepardi Soedibyo Soetjipto Soetjipto Solly Aryza Sri Iriyanti Sri Iriyanti Sri Rahmah Ramadhoni Sri Sumarni SRI WAHYU INDRAWATI Stivani Ismawira Sinambela Suci Dwina Darma Suci Prastiwi Suci Rama Putri Sugiyono Saputra Suhaidi Suhaidi Suhariyanto Sukarip Suherman Suherman Sukendi Sukendi Sulastri Sulastri Sultan Kayyis Giandra Sunnati Sunnati Supri Ati Suryani Suryani Susany Soplanit Syafriadiman, Syafriadiman Syahrul Syahrul Syamsiah Syamsiah syamsul bahri Syanaya Karina Hanum Tahrun Tahrun Tahrun Tahrun Tantri Nur Aditya Siswanto Tarihoran, Rezky Khoirina Teguh Julianto Teni Agustina Thamrin Thamrin Tiara Sekar Maharani Tontowi Jauhari Tri Widayatsih Trisseda Angraini Tutik Sri Haryati Usman MT Usman MT Usman Muhammad Tang Veronika Manurung Vicky Meilia Pangestuti W Purbalisa Wachid Sugiharto, Wachid Wahidy, Achmad Wahyu Dwi Safitri Wahyu Maulana Wali Aya Rumbia, Wali Aya Waskito Waskito Widiya Octa Selfiany Widodo Widodo Wila Yurnita Winda Dwiastuti Winih Auraning Illahi Wira Lestari Witri Yulia Sari Wiwik Sumarni Wulan Yulian Anggini Yahabibi Yahabibi Yasir Arafat Yeni Priatna Sari Yesi Yonna Haliza Yofhi Septian Panglipurningrum Yohan Yohan Yudhani Prasetyo Yudi Irwansi Yufrizal A Yuli Amalia Yuli Yetri Yuliana Yuli Yuliana Yuli W. Yuliana Yuli Wahyuningsih Yumarni, Ani YUN INDIARTO Yundari, Yundari Zaenab Zaenab Zainal Warhat Zuhratul Aini Zulkarnain Zulkarnain Zuraidah