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Pengaruh Pengendalian Internal, Investasi Aktiva Tetap, dan Beban Pajak Tangguhan Terhadap Indikasi Penghindaran Pajak dengan Komite Audit sebagai Pemoderasi Fahreza, Rizki Aria; Kurnia, Kurnia
Ekonomis: Journal of Economics and Business Vol 8, No 1 (2024): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v8i1.1269

Abstract

Audit committee size is used as a moderating variable in this study to see how deferred tax expense affects indications of tax avoidance after being moderated and to see the effect of internal control, investment in fixed assets, and deferred tax expense affecting indications of tax avoidance before being moderated. Tax is a mandatory contribution that must be given to the state. This study used 100 observational samples from 20 energy sector companies listed on the Indonesia Stock Exchange between 2017 and 2021. Panel data regression analysis and moderation regression were used as analytical methods in this study. The findings show that the indicator of tax avoidance is simultaneously influenced by internal control variables, fixed asset investment, and deferred tax expenses. The fixed asset investment variable has a negative impact on indications of tax avoidance. However, indications of tax avoidance are not affected by internal control variables and deferred tax expense. In addition, deferred tax expense for indications of tax avoidance is not affected by the size of the audit committee.
Pengaruh Reformasi Perpajakan, Intensitas Modal, Intensitas Persediaan dan Ukuran Perusahaan Terhadap Tax Avoidance (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2016-2021) Kusumaningrum, Santi Wahyu; Kurnia, Kurnia; Said, Hilda Salman
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v9i3.15389

Abstract

Pajak merupakan sumber pendapatan terbesar bagi negara, yang digunakan untuk membiayai pengeluaran negara, baik pengeluaran secara rutin maupun pengeluaran pembangunan nasional yang sesuai dengan Undang-undang No.28 Tahun 2007 yang berisi ketentuan umum tata cara perpajakan. Pajak merupakan suatu beban yang mesti ditanggung oleh perusahaan dalam menjalankan suatu kegiatan perusahaan, maka tidak menutup kemungkinan bahwa perusahan yang melakukan tindakan tax avoidance dengan mengikuti suatu aturan perpajakan ataupun tidak mengikuti suatu aturan perpajakan. Penelitian ini bertujuan untuk menguji suatu bukti empiris baik secara simultan maupun secara parsial mengenai pengaruh dari reformasi perpajakan, intensitas modal, intensitas persediaan, ukuran perusahaan terhadap tax avoidance pada perusahaan manufaktur yang Terdaftar di Bursa Efek Indonesia periode 2016-2021. Metode yang digunakan dalam penelitian ini ialah metode kuantitatif. Penelitian ini menguji 101 sampel sektor manufaktur yang terdaftar di Bursa Efek Indonesia periode 2016-2021. Sampel diperoleh secara purposive sampling. Metode analisis yang digunakan dalam penelitian ini adalah analisis statistik deskriptif dan regresi linear berganda dengan menggunakan software SPPS statistic 26. Hasil penelitian ini menemukan bukti bahwa intensitas modal dan ukuran perusahaan berpengaruh terhadap tax avoidance. Sedangkan reformasi perpajakan, dan intensitas persediaan tidak berpengaruh terhadap tax avoidance.
DIGITALISASI KALINDAQDAQ MANDAR SEBAGAI UPAYA PELESTARIAN KEBUDAYAAN MANDAR Irmayani, Naim; Kurnia, Kurnia
Linguistik : Jurnal Bahasa dan Sastra Vol 7, No 1 (2022): Linguistik : Jurnal Bahasa dan Sastra
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/linguistik.v7i1.234-244

Abstract

Penelitian ini dilatarbelakangi oleh tergerusnya sastra lama diwilayah Sulawesi Barat. Digitalisasi kalindaqdaq Mandar merupakan salah satu proses pelestarian karya sastra Mandar secara modern. Semakin habisnya penggunaan kalindaqdaq dalam berbagai aktivitas masyarakat kian nyata, saat ini penggunaan kalindaqdaq pada proses lamaran sudah sangat jarang dijumpai sebagai pembuka kata untuk menyampaikan maksud dan tujuan kunjungan.  tujuan dari penelitian ini adalah mempertahankan keberadaan sastra lama sebelum benar-benar tidak dijumpai lagi di masa yang akan datang. Kalindaqdaq yang pada abad terakhir terancam keberlangsungan karyanya perlu dilanjutkan inventarisasi dan perekamannya, menambah atau melengkapi yang telah ada. Upaya tersebut harus dilakukan sebagai bukti keberadaan karya sastra kalindaqdaq dalam kebudayaan Mandar agar dapat terus dipelajari oleh peminat pada bidang tersebut dalam jangka waktu relatif panjang kedepan. penelitian ini menggunakan penelitian survey yaitu dengan melakukan pengambilan data menggunakan kuisioner sebagai alat dalam pengumpulan data yang sesuai. Teknik penelitian yang digunakan adalah Rancang Bangun Sistem Digitalisasi Kalindaqdaq
STRATEGI PENINGKATAN FASILITAS DI PELABUHAN PERIKANAN LAMBADA LHOK, ACEH BESAR Muklis, Muklis; Rizqi, Miftahul; Kurnia, Kurnia
JURNAL PERIKANAN TROPIS Vol 12, No 2 (2025)
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jpt.v12i2.13685

Abstract

The Lambada Lhok Fish Landing Base (PPI Lambada Lhok), strategically located in Aceh Besar District, serves as an important fisheries port. However, its current infrastructure remains insufficient to support optimal fishing activities. This study aimed to develop strategic recommendations for improving the facilities and operational performance of PPI Lambada Lhok. Primary data were collected through direct observation, questionnaires, and semi-structured interviews with purposively selected stakeholders. Secondary data, encompassing fishing gear inventories, landing volumes, fleet composition, and existing infrastructure, were obtained from the port management authority. Data were analysed using SWOT analysis, followed by prioritization of strategic alternatives through the Quantitative Strategic Planning Matrix (QSPM). The QSPM results identified three priority strategies: (1) dredging the port basin to maintain adequate navigational depth and ensure smooth vessel operations (TAS = 5.969); (2) increasing the number of fishing vessels above 5 gross tonnes (GT) to enhance fleet capacity (TAS = 5.598); and (3) upgrading port facilities to support increased production of key fishery commodities, leveraging the resource potential of Fisheries Management Areas (WPP-NRI) 571 and 572 (TAS = 5.562). Implementation of these prioritized strategies is strongly recommended to port authorities and relevant stakeholders to accelerate the development and operational efficiency of PPI Lambada Lhok
Geoheritage Potential of Non-Volcanic Hot Springs in Bangka Island: Implications for Geotourism Activities Permana, Asep K.; Yurnaldi, Dida; Rohiman, Asep; Kurnia, Kurnia; Koesworo, A.; Irzon, Ronaldo
Jurnal Geologi dan Sumberdaya Mineral Vol. 26 No. 4 (2025)
Publisher : Pusat Survei Geologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33332/jgsm.geologi.v26i4.871

Abstract

Natural hot springs are important for various domestic purposes, health treatments, recreational bathing as well as settings for socio-cultural and traditional functions for thousands of years. However, most people are not aware and familiar with the key geological processes of these hot springs. There are three natural hot springs were discovered in the Bangka Island, while the origin and source of these hot springs are still poorly understood. This study provides the water characteristics of those springs and discusses of their origin by considering geological setting, as well as identified these hot springs as geoheritage sites potential. The surface temperatures of thermal springs range from 46 - 49° C, and the pH values ranges from 5.0 to 6.0. The hydro geochemical characteristic of hot springs is divided into two types, mature water and peripheral water. The anion composition (Cl-SO4-HCO3) obtained from water samples of the Permis Hot Spring contains high Cl, indicates as mature water type, and unrelated to recent volcanism. On the other hand, a water sample from the Nyelanding Hot Spring is relatively high HCO3which indicate as pheripheral water type, and far from the primary source. The Na-K-Mg ternary diagram reveals that water samples of the Permis hot spring is partial equilibrium water type with high Na and Cl compositions, while the Nyelanding one is immature water type characterised by high Mg content. Radiogenic granitic host rock represents the main heat source for both non volcanic hot springs in Bangka Islands. The heat is derived from deep-shallow circulation of meteoric water through fractures that cut into the granitic plutons. These hot springs are unique and show special features that play an important role in understanding of the dynamic of the Earth. These hot springs also have some significant geoheritage values, such as scientific, aesthetic, and recreational. Therefore, these hot springs have the potential to be properly conserved, managed and developed geoheritage sites and utilised for a sustainable geotourism development in Bangka Island. Keyword: Non-volcanic hot springs, geoheritage, geotourism, Bangka Island
Menguatkan Pendidikan Karakter dan Literasi untuk Mewujudkan Generasi Emas di Desa Padang Kalua Kecamatan Lamasi Kabupaten Luwu Kurnia, Kurnia; Radiah, Radiah; Hasanah, Uswatun; Fachrurrazy, Muhammad; Husnul, Husnul; Al-Gazali, Muh Taufiq; Alif, Muh; Asri, Muh; Sari, Cyntya; Sari, Zulfa Fratma; Jannah, Rudatul
Jurnal Pengabdian Masyarakat Bangsa Vol. 3 No. 10 (2025): Desember
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v3i10.3635

Abstract

Kuliah Kerja Nyata (KKN) Kelompok 45 di Desa Padang Kalua dilaksanakan dengan pendekatan Asset-Based Community Development (ABCD) yang menekankan pemetaan dan penguatan aset lokal sebagai dasar pemberdayaan masyarakat. Melalui kegiatan community mapping, teridentifikasi berbagai aset penting seperti guru, ustadz, pemuda Karang Taruna, TPA/TPQ, sekolah, masjid, balai desa, serta aktivitas sosial-keagamaan yang menjadi modal utama dalam mendukung pendidikan karakter dan literasi generasi emas. Program kerja yang dijalankan meliputi Festival Anak Saleh, pelatihan ecoprint, pembuatan puzzle edukatif untuk siswa SD, serta kegiatan 17 Agustus yang turut menumbuhkan kreativitas, sportivitas, dan karakter positif pada anak. Kegiatan tambahan seperti membersihkan masjid dan kantor desa, mengajar mengaji, mengajar di MAN Almawasir, pengajian bulanan, yasinan malam Jumat, serta senam pagi semakin memperkuat nilai religius, kebersamaan, dan hidup sehat. Hasil pelaksanaan menunjukkan meningkatnya partisipasi masyarakat, bertambahnya kesadaran akan pentingnya pendidikan karakter, serta tumbuhnya minat belajar anak. Pendekatan ABCD terbukti mampu mendorong kolaborasi, memaksimalkan potensi lokal, dan menciptakan lingkungan desa yang edukatif serta berkelanjutan.
Peran Bahasa Indonesia Dalam Meningkatkan Daya Saing Penjualan Dan Promosi UMKM Home Cookie And Snack Dali, Meilina Widya; NTani, Riston; Jon, Sandi; Ibrahim, Zilzilia; Ibrahim, WinaryoWanto; Suwandana, Jessica Amelia Putri; Kurnia, Kurnia; Madjid, Putri; Dama, Sri Kartika; Kalamu, Siti Kamaria; Latidi, Muhammad Yusuf; Gobel, Nazwa Akhiria; Podungge, Tri Agustina; Usman, Mochamad Yuma Fadhila
CENDEKIA : Jurnal Penelitian dan Pengkajian Ilmiah Vol. 2 No. 12 (2025): CENDEKIA : Jurnal Penelitian Dan Pengkajian Ilmiah, Desember 2025
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/cendekia.v2i12.2071

Abstract

This study aims to analyze the role of the Indonesian language in enhancing the sales competitiveness and promotional effectiveness of the Home Cookies and Snack MSME. The research focuses on the forms of Indonesian language use in promotional activities and its contribution to consumer attractiveness and increased product sales. A qualitative approach was employed, with the research conducted at the Home Cookies and Snack MSME located on Jalan 23 Januari, Ipilo Subdistrict. Data were collected through observation, in-depth interviews, and documentation involving the business owner as the main informant, as well as employees as supporting informants who were directly engaged in promotional and customer service activities. The findings indicate that the use of communicative, polite, and persuasive Indonesian language plays a significant role in conveying product information, building consumer trust, and creating emotional closeness that encourages purchase intention and repeat buying. Indonesian language functions not only as a medium for delivering promotional messages but also as a means of shaping business image and identity. However, the use of promotional language remains largely spontaneous and has not been systematically designed as a long-term marketing strategy. This study concludes that optimizing the planned and consistent use of the Indonesian language can serve as an effective strategy to improve MSME sales competitiveness. 
Comparative Study of Productive Traits and External Morphological Characteristics of Endemic Indigenous Chickens in Polewali Mandar within the Framework of Poultry Science Ambarwati, Lilis; Najah Ramhan, Fajrun; Kurnia, Kurnia; Muharmita, Sri; Arif, Faharia
Journal of Tropical Animal Science and Technology Vol. 8 No. 1 (2026): Journal of Tropical Animal Science and Technology
Publisher : Animal Husbandry Study Program, Faculty of Agriculture, Timor University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32938/jtast.v8i1.10243

Abstract

This study aims to map and record the external morphological characteristics and production traits of endemic local chickens distributed across three subdistricts in Polewali Mandar Regency, namely Tapango, Bulo, and Matakali. The research method used is descriptive qualitative and quantitative. The quantitative characteristics observed included body weight, body length, chest circumference, wingspan, tail feather length, and wing feather length, while the qualitative characteristics included chest feather color, comb color, wattle color, and shank color. The sample consisted of 40 males aged >20 weeks in each subdistrict. The results of this study show that endemic local chickens have the highest body weight in Matakali District (1.07±0.13 kg) with a Coefficient of Variation of 12.17%, the highest body length in Tapango District (19.60±1.44 cm) with a Coefficient of Variation of 7.37%, the highest chest circumference in Matakali Subdistrict (33.34±2.24 cm) with a Diversity Coefficient of 6.72%, the highest wingspan in Tapango Subdistrict (27.45±1.52 cm) with a Diversity Coefficient of 5.53%, the longest tail feathers in Tapango (4.65±2.11 cm) with a coefficient of variation of 26.13%, the longest wing feathers in Matakali District (16.31±1.18 cm) with a coefficient of variation of 11.11%. The qualitative characteristics of endemic local chickens showed 100% black breast feathers in all subdistricts, 60% bright red combs in Tapango, and 55% in Bulo and Matakali. The dominant comb color was bright red in 60% of chickens in Tapango, 55% in Bulo, and 50% in Matakali. Shank color
The Transformation of MSMEs in Nganjuk into Independent Exporters through Innovation and Access to Global Trade Information Budiarti, Anindhyta; Kurnia, Kurnia; Subardjo, Anang; Ramadhani, Yesa Cahayaning
Pasundan Community Service Development Vol. 3 No. 2 (2025): Pasundan Community Service Development
Publisher : Doctoral Program of Social Science, Pasundan University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/pascomsidev.v3i2.280

Abstract

The transformation of Micro, Small, and Medium Enterprises (MSMEs) in Nganjuk into independent exporters represents a significant shift towards enhancing local economic growth through innovation and global market access. As the global trade landscape continues to evolve, MSMEs play a crucial role in driving economic development, particularly in rural and regional areas. By leveraging innovative practices, MSMEs in Nganjuk have been able to diversify their products and services, making them more competitive in the international market. This transformation is supported by improved access to global trade information, which enables businesses to understand market trends, customer demands, and regulatory requirements in various countries. Through various training programs, digital tools, and partnerships with government agencies and international trade organizations, MSMEs in Nganjuk have developed the necessary skills and resources to expand beyond domestic markets. This process not only increases the export potential of these businesses but also contributes to the overall economic resilience of the region. The focus on innovation and information access has allowed Nganjuk's MSMEs to adapt to the challenges of a rapidly changing global economy. The success of these businesses as independent exporters is a testament to the potential of small and medium enterprises to compete in the global market, driving sustainable economic growth, job creation, and poverty reduction. This case study highlights the importance of continuous support, capacity building, and fostering global connections to enable MSMEs to thrive in an increasingly interconnected world.
Efektifitas Kombinasi Virgin Coconut Oil dengan Massage Effleurage Untuk Mencegah Luka Tekan Ameliani, Indri; Rohmah, Meynur; Safa'ah, Hilyatus; Husnaini, Husnaini; Febrianti, Nadia; Kurnia, Kurnia
Surya Medika: Jurnal Ilmiah Ilmu Keperawatan dan Ilmu Kesehatan Masyarakat Vol. 21 No. 1 (2026)
Publisher : STIKes Surya Global Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32504/sm.v21i1.1365

Abstract

Latar Belakang : Immobilisasi yang berkepanjangan menyebabkan kerusakan jaringan akibat tekanan terus-menerus pada tonjolan tulang. Kondisi ini menyebabkan pembentukan luka tekan, yang dapat dicegah melalui intervensi pencegahan. Peningkatan hidrasi kulit dan sirkulasi darah perifer merupakan kunci dalam mencegah luka tekan. Minyak kelapa murni yang dikombinasikan dengan massage effleurage berpotensi menjadi terapi non-farmakologis yang efektif. Penelitian ini bertujuan untuk mengevaluasi efektivitas minyak kelapa murni dengan pijat effleurage dalam mencegah luka tekan pada pasien yang terbaring di tempat tidur. Metode : Dilakukan tinjauan literatur menggunakan diagram alur PRISMA melalui pencarian di basis data Google Scholar, PubMed, dan Semantic Scholar. Strategi pencarian menggunakan kerangka kerja PICO: luka tekan dan minyak kelapa murni dan massage effleurage. Kriteria inklusi meliputi pasien yang terbaring di tempat tidur berisiko mengalami luka tekan, intervensi yang melibatkan minyak kelapa murni dengan massage effleurage , studi quasi-eksperimental dan uji coba terkontrol acak, publikasi dari tahun 2020 hingga 2025, serta artikel dalam bahasa Inggris dan Indonesia. Hasil : Analisis enam artikel menunjukkan bahwa minyak kelapa murni dengan massage effleurage secara signifikan mengurangi skor Skala Braden, mengurangi insiden luka tekan, dan meningkatkan kenyamanan pasien. Minyak kelapa murni diberikan dengan dosis 5-10 ml per area menggunakan teknik massage effleurage selama 10-15 menit, 2-3 kali sehari pada area berisiko. Simpulan : Penerapan minyak kelapa murni dengan teknik massage effleurage telah terbukti efektif, aman, ekonomis, dan mudah diterapkan sebagai strategi berbasis bukti untuk mencegah luka tekan.
Co-Authors A Halim Abdul Aziz Abdul Wahab Abu, Ardillah Acha, Hamzar Achmad Mukti, Achmad Adrian Rahmat Nur Afsari, Afifa Dwi Nur Agung Kurniawan Aini, Fifi Aprilia Nurul Ajeng Luthfiyatul Farida Al-Gazali, Muh Taufiq Alfasani, Rismada Alfindra, Rivaldi Fikhri Alif, Muh Allen Marga Retta, Allen Marga Almanzhani, Shifa Amalia Amalia , Dinda Friska AMBARSARI, DESI Ambarwati, Lilis Ameliani, Indri Amori, Jeffriansyah Dwisahputra Ana Pratiwi, Ana Anang Subardjo Anasrullah, Aldi Andiani, Legri Andriani Andriani Andrieta Shintia Dewi Anindhyta Budiarti Ardabili, Ardabili Arief, Faharia Aries Kusworo Arif, Faharia arifin tahir Armansyah, Fendi Asdar Asdar Asep K. Permana Asep Rohiman, Asep Ashabul Kahpi Asri, Muh Ayuni, Alfiyanti Devie Nor Azzahra, Khalisha Nabil Azzahra, Nabila Badie Uddin Badryah, Putri Baehaqi Bagus Sudjatmiko, Bagus Baharuddin Baharuddin Baihaki, Ahmad Bambang Widiarso Basir B Bayu A. Sadjab Besse, Besse Budiyanto Budiyanto Buka, Oktosea cahayaning, yesa Cahyani, Rossy Angga Mustika Cantika, Almira Rassya Dali, Meilina Widya Dama, Sri Kartika Darlin, Evalina Darmadi, Eko Agus Dary, Putri Wulan Daud, Ilzar David, Rooney Deli, Eka Putri Ismi Novita Detri, Mei Diah Trismi Harjanti Dian Ariami Fanikmah, Dian Ariami Dillak, Vaya J. Dillak, Vaya Juliana Dito Anggoro, Dito Dody Pratama Marumpe Dudi Pratomo Dwi Priyowidodo Elly Suryani, Elly Erna Listyaningsih Ervita Megasari, Ervita Fachrurrazy, Muhammad FAHMI, LUTHFILLAH ZUL Fahreza, Rizki Aria Faisal Syahputra, Faisal Fajar, Abd. Farida Farida Fauziah, Silvi Siti Febriandika, Nur Rizki Febrianti, Nadia Ferdiansyah Ferdiansyah Fina, Fina Firdaus, Rian Frediyanto Moat Lering, Leonardus Frilianti, Ika Funawati, Restu Furqan Furqan, Furqan Ganjar Mohamad Disastra Ganna, Melisa Gobel, Nazwa Akhiria Gunariah, Frilla Haeruddin Hafid Haerul Anwar Hajaria, Hajaria Halimah Tussadia Hamdan Z. Abidin, Hamdan Hamka Hamka, Hamka Hanafi, Ardiansyah Rizal Handaka Handaka, Handaka Hanifa, Fanni Hasanah, Putri Hasrun, Khusnul Khatimah Herawati, Faradina Eka Herlina Ahmad, Herlina Herlina, Besse Ht, A. Muh. Ayyub Humam, Haidar Humeira, Humeira husnaini, husnaini Husnul, Husnul Ibrahim, WinaryoWanto Ibrahim, Zilzilia Ihlas, Ihlas Ika Rochmawati, Ika Ikhsan Budi Riharjo Imaniar, Fitrah Qulukhil Imtihanah Imtihanah, Imtihanah Inayatsyah, Inayatsyah Indah Indah Indah Permatasari Indriani , Indriani Indriani Indriani Indriani, Wiewiek Irawan Irawan Irdhayanti, Efa Irmayani, Naim Issroviatiningrum, Retno Iwamoni, Steven Iwamony, Steven Janis, Harsen Berg Jannah, Rudatul Jasriani, Jasriani Jemakmun, Jemakmun Joko Soebandrio, Joko Jon, Sandi Junaidi Junaidi Junifar, Nurdiansyah Juwita Sari Kalamu, Siti Kamaria Kalilu, Nikodemus Kamilah, Eka Putri Kaseside, Meidy Khoiriyah, Faizatul Kinanza, Candra Koesworo, A. Krishna Kusumahadi Kusumaningrum, Santi Wahyu Lasmi, Hardiyanti Latidi, Muhammad Yusuf Launi, Amalia Vika Legiansyah, Geovani Leiwakabessy, Abraham Lestari Wuryanti Lilis Ardini Lina Marliana Hidayat Linda, Wulan Mey Luma, Defrit M. Irfani Hendri M. Yogi Riyantama Isjoni Madjid, Putri Mahudin, Kres Malla, Hamlan Andi Baso Mar'ah, Mar'ah Marefsi, Ethika Suri Mariska, Novalia Marsudi Marsudi Maulana, Raka Sidiq Maulidi Maulidi Maulizar, Maulizar Midyarany, Desy Miftahul Fitria, Miftahul Mildawati, Titik Mochamad Whilky Rizkyanfi Monang, Muhammad Asrul Muh. Sibgatullah Muhammad Ardiansyah Muhammad Ardiansyah Muhammad Muslih Muhammad, Harifath Muharmita, Sri Mujiaty, Yulia Muklis Muklis Musdikawati, Sri Muslih, Muhamad Mustofa, Muhammad Arif Muttalib, Abdul Najah Ramhan, Fajrun Nengsih Ni Putu Eka Devi Meyrani, Pande Novayanti, Deasy Novieyanti, Ira Ayu Novitasari, Ferraria NTani, Riston Nugraha, Muhamad Kemal Nur Faridah, Nur Nur Hatijah Nur, Adrian Rahmat Nurfadilla, Nurfadilla Nurhaedah Nurhaedah Nuris, Nuris Nurizza Arsyi Isnaini, Nurizza Arsyi Nurvadila, Nurvadila Oktaviana Dian Charendra, Oktaviana Dian Palendeng, Frankly Oktavian Papuling, Eminia Sofya Parhan, Ian Patriandari, Patriandari Permatasari, Bella Ayu Podungge, Tri Agustina Pramayanti, Dian Ikha Pratama, Febrial Pratiwi Samad Pratiwi, Elok Surya Pratiwi, Saesar Ayu Puji Ayurachmawati, Puji Purnama Sendjadja, Purnama Purpitasari, Puput Putra, Olisiang Chandra Putri Tipa Anasi Putri, Amanda Septilia Putri, Meisya Putri, Nadia Tiara Putri, Nuzmika Putri, Yuni Murdiana Qurrotu A’yun, Qurrotu R Irzon, R Rachma Djazilah, Rachma RACHMAT HIDAYAT Radiah, Radiah Rahayu, Ade Geby Rahayu, Rosi Rahmania Rahmania Rahmat, Dicky Pauji Ramadhan, Muhammad Daffa Ramadhani, Yesa Ramadhani, Yesa Cahayaning Ramadisu Mafra, Ramadisu Ramlah Ramlah Ratri Wahyuningtyas Refdilzon Yasra, Refdilzon Rhonal Ramadhan, Rhonal Riani, Yuliana Yunensia Ridlo, Mukhlisur Riduansyah Riduansyah, Riduansyah RINI RINI Rizky Yuniar Rosalina, Rizky Yuniar Rizqi, Miftahul Rohmah, Meynur Ronaldo Irzon Rosmawar, Cut Rustama, Muhammad Azhar Bintang S, Ramli sabriansyah, aco Safa'ah, Hilyatus Safana, Nadilatul Sahabuddin, Chuduriah Sahala, Rizky Said, Hilda Salman Said, Sadly Ashari Salsabila, Fadhilah Cahya Sandika, Tiara Santoso, Rizky Darmawan Saparuddin Saparuddin Saputra, Dede Saputri , Elvina Ika Sari, Cyntya Sari, Defi Ulan Sari, Felia Arienza Sari, Zulfa Fratma Setianingrum, Nurul Setyo Budhi Shodiq, Nugraha M.R. Siandini, Dayang Sianipar, Glory Augusta Elisabeth M. Sibgatullah, Muhammad Siti Nurjanah Sopiah, Sopiah SRI RAHAYU Sudrajat, Tania Ayu Sukarnadi, Natalia Sulastri Sulastri Sumaina Duku Sumarlen, Kesya Nabila Supriatna, Ahmad Suwandana, Jessica Amelia Putri Sy, Syamhadi Syafruddin Syafruddin Syahril Syahril Syarifah, Atika Noor Tahaanii, Salsabilla Tamaulina Br Sembiring Tambanaung, Andrisal Theresia, Sherly Timothea, Mieko Demak Tina Kartini Tjinta, Yumarti G B Tri Lestari, Andi Tuny, Margaretha Tabita Umi Aniswatur Roudtul Jannah, Umi Aniswatur Roudtul Usman, Mochamad Yuma Fadhila Uswatun Hasanah Vera Methalina Afma, Vera Methalina Vina Mariana Vina Rosella, Vina Wahdan Arum Inawati Widodo, Putry Meilinda Rahayu Widya Sastika Wiewik Indriani Wita, Flazas Wulandari, Panelas Welas Yahfis, Wulandari Yahya Yahya Yahya, Ahmad Harun Yati Heriyati Yessy Susanti, Yessy Yudanti, Ardelia Fauziah Yuliani, Priska Yunus, Nur Hafsah Yurnaldi, Dida Yusniar, Masitah