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Insan Akuntan Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis STATERA: Jurnal Akuntansi dan Keuangan Account : Jurnal Akuntansi, Keuangan dan Perbankan Bilancia : Jurnal Ilmiah Akuntansi EAJ (ECONOMICS AND ACCOUNTING JOURNAL) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Journal of Accounting Auditing and Business Indonesian Journal of Accounting and Governance International Journal of Financial, Accounting, and Management ACCOUNTHIK : Journal of Accounting and Finance Akurasi : Jurnal Studi Akuntansi dan Keuangan Journal of Contemporary Accounting International Journal of Economics, Business and Accounting Research (IJEBAR) JIAI (Jurnal Ilmiah Akuntansi Indonesia) Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Jurnal Akuntansi Bisnis Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Akbis: Media Riset Akuntansi dan Bisnis INTEGRITAS : Jurnal Pengabdian Jurnal STEI Ekonomi JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Riset Akuntansi Kontemporer Jurnal Akuntansi Jurnal Manajemen The Indonesian Journal of Accounting Research Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Studi Akuntansi dan Keuangan Indonesia (SAKI) Jurnal Ilmiah Manajemen Kesatuan JURNAL RISET AKUNTANSI TIRTAYASA Jurnal Ilmiah Akuntansi Kesatuan Jurnal Pajak dan Keuangan Negara (PKN) Jurnal Bina Akuntansi Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat JURNAL AKUNTANSI Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Intervensi Komunitas: Jurnal Pengabdian Masyarakat Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Jurnal Terapan Manajemen dan Bisnis Bisnis Net : Jurnal Ekonomi dan Bisnis Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Studi Ilmu Manajemen dan Organisasi Educoretax Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan Pengmasku Journal of Law, Administration, and Social Science Behavioral Accounting Journal Apssai Accounting Review (ApAR) International Business and Accounting Research Journal Journal of Financial and Tax Akuntansiku Ekombis Sains: Jurnal Ekonomi, Keuangan dan Bisnis Jurnalku Jurnal Magister Akuntansi Trisakti Media Riset Akuntansi Auditing & Informasi International Journal of Contemporary Accounting Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Journal of Governance Risk Management Compliance and Sustainability Inclusive Society and Sustainability Studies (ISSUES) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Accounting Research, Organization and Economics (JAROE) International Journal of Entrepreneurship and Sustainability Studies ABIS: Accounting and Business Information Systems Journal Media Akuntansi Perpajakan IPSAR (International Public Sector Accounting Review) Accounting Student Research Journal Riset Akuntansi dan Keuangan Indonesia Veteran Economics, Management & Accounting Review The International Journal of Financial Systems Jurnal Dinamika Akuntansi Accounting Analysis Journal JAS (Jurnal Akuntansi Syariah) E-JURNAL AKUNTANSI (Journal of Environmental Sustainability Management) Equity Indonesian Journal of Accounting and Governance Jurnal Akuntansi
Amrie Firmansyah
Faculty Of Economics And Business, Universitas Pembangunan Nasional Veteran Jakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Transportation Other

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Pemanfaatan Instrumen Derivatif Di Indonesia Dan Perbandingan Standar Akuntansi Terkait Derivatif Niansyah, Fitri Irka Wahyu; Indriana, Putri; Firmansyah, Amrie
Jurnal Ilmiah Akuntansi Kesatuan Vol 6 No 2 (2018): JIAKES Edisi Agustus 2018
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (310.128 KB) | DOI: 10.37641/jiakes.v6i2.141

Abstract

The purpose of this study is to discuss the usage of derivative instruments in Indonesia and to compare the Indonesia Financial Accounting Standards and International Financial Reporting Standards (IFRS) as well as the United State Generally Accepted Accounting Principles (US GAAP).. The method used in this research is qualitative method with descriptive approach and general comparative study. The aspects to be analyzed are the actual condition of the usage of derivative instruments in Indonesia and the main differences between recognition and measurement of derivative instruments under said accounting standards. The results of this study suggests the development of Indonesia derivatives market is still slow and not as advanced as other countries in Asia, like Korea and Malaysia, although the use of derivative instruments shows an increasing trend when viewed from the volume of transactions each year, but. Also, the comparison of accounting standards covering the accounting treatment for derivative instruments suggests that Indonesia Financial Accounting Standards is very closely aligned with IAS 39 provision eventhough there have been several amendments made to IAS 39. However, the main difference between IFRS and US GAAP is related to the hedge accounting in connection with risk components.
The Effect of Tax Uncertainty, Stock Market Liquidity, Earnings Management on Indonesian Firm's Investment Kurniawan, Validita; Firmansyah, Amrie
Jurnal Manajemen Teknologi Vol 18, No 2 (2019)
Publisher : SBM ITB

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12695/jmt.2019.18.2.2

Abstract

Abstract. The prosperous economy of the country is closely related to the role of investment, especially private sector investment. This study aims to examine the effect of tax uncertainty, stock market liquidity, and earnings management on firm's investment in Indonesia. Through an associative quantitative approach, this study analyzed firms listed on the Indonesia Stock Exchange from 2014 up to 2016 which is examined using the fixed effect model of panel data. The results of this study suggest that tax uncertainty and stock market liquidity are negatively associated with firm's investment. Meanwhile, earnings management is not associated with firm's investment.Keywords: Firm's investment, tax uncertainty, stock market liquidity, earnings management.Abstrak. Perekonomian suatu negara tidak terlepas dari peran investasi, khususnya investasi sektor swasta. Penelitian ini bertujuan untuk menguji pengaruh ketidakpastian pajak, likuiditas pasar saham, dan manajemen laba terhadap investasi perusahaan di Indonesia. Melalui pendekatan asosiatif kuantitatif, penelitian ini menganalisis perusahaan yang terdaftar pada Bursa Efek Indonesia pada tahun 2014 hingga 2016 yang diuji menggunakan model fixed effect dari data panel. Hasil penelitian ini menunjukkan bahwa ketidakpastian pajak dan likuiditas pasar saham memiliki pengaruh negatif terhadap investasi perusahaan. Sementara itu, manajemen laba tidak mempengaruhi investasi perusahaan.Kata kunci: Investasi perusahaan, ketidakpastian pajak, likuiditas pasar saham, manajemen laba
Do Derivatives Instruments Ownership Decrease Firm Value in Indonesia? Firmansyah, Amrie; Purnama, Eko Bayu Dian
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 1 (2020): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i1.9817

Abstract

This research aims to examine the association between derivatives instruments and firm value. This research is quantitative research with multiple linear regression models and panel data. The sample employed in this research is non-financial companies listed on the Indonesia Stock Exchange (IDX). The type of data used in this study is secondary data sourced from financial statements, stock price information, and annual reports from 2012 to 2017. The sample selection using a purposive sampling method with the number of samples amounted to 246 firm-year. The result of this study suggests that a derivatives instrument is not associated with firm value. Investors in Indonesia do not consider ownership of derivative instruments by companies whether those are harmful of not for the investment impact. Also, derivatives do not have an official market in Indonesia as well as investors also do not understand the purpose of derivative ownership by companies.
PROFESI AKUNTAN SYARIAH UNTUK MENDUKUNG PEREKONOMIAN SYARIAH Estutik, Riska Septiana; Firmansyah, Amrie
Jurnal Akuntansi Keuangan dan Perbankan Vol 6, No 2 (2019): Account Volume 6 Nomor 2 Edisi Desember 2019
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (115.465 KB) | DOI: 10.32722/acc.v6i2.2456

Abstract

ABSTRACT The development of the Islamic economy in Indonesia, which has begun to creep up, shows ashift in interest in public transactions that began to glance at the Islamic market. This paper aims toreview existing literature to provide the need for the sharia accountant profession to encourage thedevelopment of sharia economics from stakeholder theory. The result of the study suggests that thesharia accountant profession is needed to provide guarantees to stakeholders on the reliability ofinformation needed for decision making related to sharia financial transactions. Also, shariaaccountants are expected to become gatekeepers so that cases that have the potential to harmstakeholders do not occur. However, the availability of qualified human resources to meet the demandof sharia accountants is still limited, so it needs support from various parties such as the governmentand professional organizations such as the Indonesian Institute of Accountants to develop the shariaaccountant profession.   Keywords: sharia accountant profession, stakeholders theory   ABSTRAKPerkembangan ekonomi syariah di Indonesia yang mulai merangkak naik, menunjukkanpergeseran minat transaksi masyarakat yang mulai melirik pasar syariah. Makalah ini melakukantelaah atas pustaka yang telah ada untuk memberikan gambaran perlunya profesi akuntan syariahdalam mendorong perkembangan ekonomi syariah dilihat dari sudut pandang stakeholders theory.Dari hasil telaah, diketahui bahwa profesi akuntan syariah sangat dibutuhkan untuk memberikanjaminan kepada stakeholders atas keandalan informasi yang diperlukan untuk pengambilankeputusan terkait transaksi keuangan syariah. Selain itu, akuntan syariah juga diharapkan dapatmenjadi gatekeeper agar kasus-kasus yang berpotensi merugikan stakeholders tidak terjadi. Namundemikian, ketersediaan sumber daya manusia yang mumpuni untuk memenuhi permintaan akuntansyariah masih terbatas sehingga perlu dukungan dari berbagai pihak seperti pemerintah maupunorganisasi profesi seperti Ikatan Akuntan Indonesia untuk pengembangan profesi akuntan syariah.   Kata kunci: profesi akuntan syariah, stakeholders theory
KEBIJAKAN PENGUKURAN, PENYAJIAN, DAN PENGUNGKAPAN PERSEDIAAN Jumig, Ilvandri; Firmansyah, Amrie
Jurnal Akuntansi Keuangan dan Perbankan Vol 5, No 1 (2018): Account Vol 5 No 1 Juni 2018
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (218.048 KB) | DOI: 10.32722/acc.v5i1.1791

Abstract

Abstract This study is aimed to recognize the accounting policies related to inventory measurements, presentations, anddisclosures in the financial statements and comparing these with the Financial Accounting Standard Guidancenumber 14 (PSAK 14, Revised 2014). The choices of inventory rules in the financial accounting standard resultin managers having discretion in the selection of inventory recording and disclosures methods. This conditionleads to asymmetric information between agents and principals. The research method uses quantitativedescriptive approach by using data and information of financial statements both statement of financial positions(balance sheet) and notes to financial statement. The samples used in this research use textile and garment subsector companies listed in Indonesian Stock Exchange and selected by using the random method. The authors use8 data and inventory information for garment and textile sub sector companies by using data of financialstatements for 3 years (2013-2015). From the results of the financial statement observation, it is found that themeasurements, presentations, and disclosures policies of inventories of 8 companies have been well implementedand in accordance with PSAK 14. However, there is still inventory disclosures that still do not fully meet therequirements as in PSAK 14.Keyword : Measurements, Presentations, Disclosures, Inventories Abstrak  Penelitian ini bertujuan untuk mengetahui kebijakan akuntansi terkait pengukuran, penyajian, dan pengungkapanpersediaan dalam laporan keuangan dan membandingkannya dengan Pedoman Standar Akuntansi Keuangan(PSAK) nomor 14 (Revisi 2014). Adanya pilihan aturan persediaan dalam standar akuntansi keuanganmengakibatkan manajer memiliki diskresi dalam pemilihan metode pencatatan dan pengungkapan persediaan,sehingga dapat menimbulkan asimetri informasi antara agen dan prinsipal. Metode penelitian ini menggunakanpendekatan deskriptif kuantitatif dengan menggunakan data dan informasi laporan keuangan baik laporan posisikeuangan (neraca) dan catatan atas laporan keuangan. Sampel yang digunakan dalam penelitian inimenggunakan perusahaan sub sektor tekstil dan garmen yang listed di Bursa Efek Indonesia dan pemilihansampel dilakukan dengan menggunakan metode acak. Dari hasil sampling yang sudah dilakukan, dalampenelitian ini Penulis menggunakan 8 data dan informasi persediaan untuk perusahaan-perusahaan sub sektorgarmen dan tekstil dengan menggunakan data laporan keuangan selama 3 tahun (2013-2015). Dari hasilpenelusuran laporan keuangan diketahui bahwa kebijakan, pengukuran, penyajian, dan pengungkapanpersediaan 8 perusahaan telah dilaksanakan dengan baik dan sesuai dengan PSAK 14. Namun demikian, masihterdapat pengungkapan persediaan yang masih belum sepenuhnya memenuhi syarat-syarat sebagaimana dalamPSAK 14.Kata Kunci : Pengukuran, Penyajian, Pengungkapan, Persediaan  
THE ROLE OF SUPPLY CHAIN MANAGEMENT IN THE RELATIONSHIP BETWEEN EARNINGS MANAGEMENT AND IDIOSYNCRATIC VOLATILITY Suhanda, Nopriyanto Hady; Firmansyah, Amrie
International Journal of Supply Chain Management Vol 9, No 3 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (370.252 KB)

Abstract

Abstract. This study aims to investigate the association between earnings management and idiosyncratic volatility, as well as the role of supply chain management in moderating the relationship between the two using a quantitative approach. Two kinds of earnings management, real and accrual, are investigated towards idiosyncratic volatility. In measuring supply chain management and real earnings management, this study employs Kothari model and Cohen model, respectively. As for idiosyncratic volatility, it is measured by using the three-factor model by Fama and French. Samples used in this study are Indonesian manufacturing companies listed in the IDX from 2014 to 2017. This study suggests that real and accrual earnings management are positively associated with idiosyncratic volatility. Also, it finds that supply chain improve the relationship between earnings management and idiosyncratic volatility.
The Effect of Thin Capitalization, Supply Chain and Earnings Management on Economy development: Indonesia Evidence Firmansyah, Amrie; Falbo, Teza Deasvery
International Journal of Supply Chain Management Vol 9, No 5 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : ExcelingTech

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59160/ijscm.v9i5.5622

Abstract

Abstract- This study aims to examine the effect of thin capitalization, supply chain and earnings management on economy development. The samples used in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2013-2015. Using purposive sampling, selected samples are 90 companies, so the total sample in this study is 270 observations. The examination method employed is the multiple linear regression analysis of panel data. The result of this study suggests that thin capitalization is positively associated with economy development, which indicates that manufacturing companies listed on IDX tend to use more debt than equity for funding its business to avoid taxes. While transfer pricing, aggressiveness, and supply chain management are associated with economy development. Furthermore, earnings management is positively associated with economy development indicates that earnings management could be conducted simultaneously with economy development
ANALISIS PERPAJAKAN TERHADAP BENTUK USAHA TETAP BERBASIS LAYANAN APLIKASI Saputra, Muhammad Ferdian; Firmansyah, Amrie
JURNAL MANAJEMEN KEUANGAN PUBLIK Vol 2 No 1 (2018): Pengelolaan Keuangan Negara yang Sustainable
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jmkp.v2i1.295

Abstract

Penelitian ini bertujuan untuk mengulas perpajakan terhadap badan usaha tetap untuk jasa transportasi berbasis layanan aplikasi. Penelitian ini menggunakan objek Uber (Asia) Ltd yang terdaftar sebagai Wajib Pajak pada KPP Badan dan Orang Asing sejak tahun 2014 sampai dengan 2017. Penelitian ini menggunakan metode kualitatif dan dilakukan selama bulan April-Agustus 2017. Dalam penelitian ini, teknik pengumpulan data dilakukan dengan dokumentasi literature dan wawancara mendalam. Pemilihan informan berdasarkan pertimbangan keilmuan dan pengalaman para informan tersebut di bidang perpajakan internasional. Adapun hal-hal yang ditanyakan kepada informan meliputi perusahaan jasa daring (online), penentuan definisi Badan Usaha Tetap berdasarkan aspek keberadaan, aspek penghasilan dan core business (objektif).Penelitian ini menyimpulkan bahwa secara konseptual kantor perwakilan Uber (Asia) Ltd telah memenuhi aspek keberadaan nonfisik. Namun, karena peraturan-peraturan yang berlaku masih belum mengakomodasi konsep virtual/digital presence, kantor perwakilan Uber (Asia) Ltd dianggap belum memenuhi aspek keberadaan suatu BUT di Indonesia. Selanjutnya, Secara konseptual kantor perwakilan Uber (Asia) Ltd telah memenuhi aspek melakukan aktivitas dalam rangka mencari penghasilan di Indonesia. Namun, berdasarkan ketentuan yang ada kantor perwakilan Uber (Asia) Ltd tersebut masih dianggap sebagai kantor perwakilan yang tidak melakukan kegiatan dalam rangka mencari penghasilan di Indonesia.
Pelatihan melalui Web Seminar terkait Publikasi Artikel untuk Menembus Jurnal Sinta 2 dan Scopus Firmansyah, Amrie; Qadri, Resi Ariyasa; Arham, Amardianto
Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Vol 5, No 2 (2020): July 2020
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/abdimas.v5i2.4244

Abstract

This community service activity aims to provide training for lecturers and students in producing journal articles that can be submitted for publication in the Sinta 2 journal and Scopus journal. This activity was carried out through a web seminar due to the condition of the Covid-19 pandemic which made it impossible to conduct conventional training. Organizers of this activity are Pamulang University and Bina Insani University. This activity was attended by lecturers and students from DKI Jakarta, West Java, Central Java, East Java, Bali and East Kalimantan. The method of carrying out this activity consists of several stages. The first stage is the planning stage through discussion with the organizers to meet the expectations of participants regarding the benefits of this activity. The second stage is the delivery of material and discussion through web seminar via Zoom application and Google Meet. The third stage is further online discussion with participants who need additional explanations. Based on feedback obtained from the participants, this activity is very useful for participants and motivates participants to improve the quality of research articles so that they can be submitted for publication in the Sinta 2 journal and Scopus journal.DOI: https://doi.org/10.26905/abdimas.v5i2.4244
Kinerja Perusahaan Perbankan Syariah Di Indonesia: Pembiayaan Murabahah, Musyarakah, Ijarah Noor, Muhammad; Anugrah, M. Sahib Saesar; Firmansyah, Amrie
Jurnal Ilmiah Manajemen Kesatuan Vol 8 No 3 (2020): JIMKES Edisi Desember 2020
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v8i3.367

Abstract

Firm value is a reflection of market performance. Furthermore, firms can be observed by their operational performance. One of the essential aspects of operating performance is profitability. This study aims to analyze Murabahah, Musyarakah, and Ijarah on the firm performance on Sharia Bank. The firm performance consists of both operation performance, which is represented by profitability, and market performance, represented by firm value. This research employs the quantitative method. This research used secondary data from sharia bank monthly reports from 2018 to 2020 obtained from IDX. Using purposive sampling, the selected samples in this research has 84 observation. The hypothesis examination used in this research is multiple linear regression analysis of pooled data. This study finds that murabahah has a positive effect on profitability, musyarakah has a negative effect on profitability, ijarah does not affect profitability, murabahah, and musyarakah does not affect firm value. In contrast, ijarah has a negative effect on firm value. Keywords: Murabahah, Musyarakah, Ijarah, Firm Performace.
Co-Authors A.M. Nur Ramadhana Nashrul Ummam Abdullah Aziz Alaika Adelia, Miska Adhitya Jati Purwaka Adhitya Jati Purwaka Adhitya Jati Purwaka Aditya Aditya Aditya Restu Prabawa Adrian Falembayu Affan Muhammad Zulfa Afidah Nur Rizki Agrizal Zeeta Harindra Agung Dinarjito, Agung Agustin, Ricy Dwi Ahmad Gufron Ahmad Muflih Saifuddin Ahmad Surya Widyansyah Ahmad Surya Widyansyah Ahmad Syakur Aji Kusumo Ardi Aji M. Elvin Nor Aji M. Elvin Nor Aji Muhammad Elvin Nor Aji, Anggit Kuncoro Al ‘Alam, Muhammad Panji Anugerah Al-Hazmi, Raldin Alif Alaika, Abdullah Aziz Alamsyah, Fadhil Maris Alfani, Adhitya Alfiyani , Yola Sri Ratna Allia Hammast Amalia Eka Prastica Amanta, Hafiz Putra Amany, Talitha Syahda Amardianto Arham Amardianto Arham Amardianto Arham Amin, Rashidi An-Nisa Yasmin Karimah Ana Dwi Cahyani Anam, Muhammad Syariful Anandya Adina Nabila Andana, Rozano Fikri Andi Saputra Siburian Andita Wulandari K Andre Sumingtio Andreas Paskalis Ginting Andreas, Fanri Andry Hizkia Andy Kurniawan Andykha David Novri Sitanggang Angelia, Lisa Angelica Christabelle Angelina, Vivian Anggun Budi Utami S Depari Anisa Rahmawati Anisa Susanti Annisa Kurnia Sari Antonius, Jenifer Anugrah, M. Sahib Saesar Apriyanto, Reinardus Prasetyo Ardian Azmi Hasibuan Ardian Azmi Hasibuan Ardiarahman, Gusti Arfiansyah, Zef Arham, Amardianto Ariawan Gunadi Arie Rizky Amalia Arief, Muhammad Khaidir Arif, Rizal Nur Arifah Fibri Andriani, Arifah Fibri Arifah Fibri Andriyani Arista, Paula Ariya Parendra Artikayara Yunidar Arwianto, Yusuf Dwi Askiah, Ummi Astrid Yulianty Aulia Amira Auliya Indriyan Ustadza Aurel , Princes Ayu Diana Irawati Azalia, Amanda Izumi Azka Rifqi Prasetya Aji Azkalina Diazani Azmi Kurnia Izzati Bachtiar, Muchamad Izaaz Hannun Badruzzuhad, Muhammad Taufiq Banuaji, Armananda Didha Bayu Triyo Prihatin Bella Anggelina Benedictus, Suryagus Bernadi Vito Bhaktiningsih, Tri Yuni Bhima Chandra Bhuana Bimotanto, Abdul Fatah Ilham Bintang Adi Pratama Bintang Pratama Ginting Bisma Akbar Anggara Surya Bisma Akbar Anggara Surya Budianto, Arip Budiasih Widiastuti Cahya Adhi Kusuma Cahyani, Ana Dwi Cendekiawan, Muslim Chaerani, Eva Yunadia CHANDRA, SANTOSO Chandra, Welly Chaniago, Putri Rieza Christian Dewabrata Christina Happy Lukyani Chyntia Lie Cika Febriani Cristanti Simatupang Dadi Heryana Dadi Heryana Danang Andrian Mubarok Danang Andrian Mubarok Dani Karismawan Prakosa Dani Karismawan Prakosa Dani Kharismawan Prakosa Dani Kharismawan Prakosa Dani Kharismawan Prakosa Dani Kharismawan Prakosa Dani Kharismawan Prakosa Dani Kharismawan Prakosa Daniel Parulian Simanjuntak Daniesh Bangkit Wijaya Darmawan, Davi Judha Darmawan, Luthfi Darmawan, M. Irvan David Manuel David Sandro Simorangkir Deddy Sismanyudi Deddy Sismanyudi Desmintari Desrir Miftah Deviansyah, M. Rafli Dewa Gede Agung Trimartana Krisna Wibawa Dewabrata, Christian Dewantara, Reza Ardian Putra Dewi , Sofiana Dewi, Cynthia Atika Diah Oktavia Hapsari Dian Handayani Diaz, Amanda Maheswari Fatima Diazani, Azkalina Dina Khairunnisa Dinar Limarwati Dinata, I Putu Hendy Bimantara Dinis Dwi Shinta Ramadhani Dita Ardhya Ramadini Dolly Labadia Doloksaribu, Raja Pranatha Domas, Zico Karya Saputra Dupopadana, I Gede Dwi Juliyanto Edi Nugroho Ednoer, Elzami Haqie Eko Bayu Dian Purnama Elisabeth Elisabeth Elisabeth Octa Cesara Elzami Haqie Ednoer Elzami Haqie Ednoer Emanuel, Richard Enggar Bayu Kusumaningrum Enrico Adhanur Karyadi erwin rajagukguk Estralita Trisnawati Estralita Trisnawati Estralita Trisnawati Estralita Trisnawati Estralita Trisnawati Estralita Trisnawati Estralita Trisnawati Estralita Trisnawati Estralita Trisnawati Estutik, Riska Septiana Eta Fasita Eta Fasita Eva Yunadia Chaerani Eva Yunadia Chaerani Evada Dewata Dewata Excella Nala Amallia Fachrezi, Muhammad Fauzan Fadly Bahrun, Muhammad Fahrizal , Akbar Fahrizal, Akbar Fajar Fathurahman Fajriyah, Isna Lailatul Fakhria, Sofi Wahda Falbo, Teza Deasvery Fanni, Fadilla Fardan Ma’ruf Zainuddin Farhan Hadiantoro Fasita, Eta Fauziah, Sarah Febrian, Wahyudi Febriani, Cika Febrianza, Siddy Akbar Febriyanto, Ahmad Sigid Ferdiawan, Yopi Ferry Irawan Fiqry Fachrezzy Putra Firaz, Ramiz Firda Wasyiah Firdaus, Firman Anugrah Firman Anugrah Firdaus Fitriyani, Siti FN Muktiono Dimi Friska Dwi Enita Furqon Nurhandono Galih Satriya Praptama Galih Satriya Praptama Geby Agnes LumbanGaol Geno, Muchamad Rizal Pua Gufron, Ahmad Hadmoko, Febriyadi Tri Hafiz Putra Amanta Hana Kurnia Shoba Hannun, Muchamad Izaaz Hany Sukma Setyaningtyas Hapsari, Diah Oktavia Haqqul Fajri Hasibuang Harfadhilah, Putri Hargiasto, Hartito Harryanto Harryanto Harsoyo, Allamanda Titania Hartanto, Lugas Hasna Noor Alifa Hasna Rosyida Hayati Puspamurti Hayunintyas, Darrin Octavia Siski Hazmi, Raldin Alif Al Hendri Josep Saing Hendrik Perwira Herly Pujilestari Hermanto Hermanto Herwanda, Reyhan Heryana, Dadi Hidayat, Fikri Hidayatullah, Firda Hizkia, Andry Hizkiel, Yusak David Huda , Muchammad Nurul Huda, Arifudin Miftakhul Husna, Mitsalina Choirun Hutabarat, Paskah Deby Chabelita I Gede Dupopadana I Kadek Arik Juana Putra I Putu Hendy Bimantara Dinata Ihsani, Masayu Annisa Iis Iswandy Iis Iswandy Ikhsan, Wishmy Meinawa Indra Kurniawan Indriana, Putri Intan Permata Sari Intan Permata Sari intan permata sari Intan Puspitarini IQBAL , MUHAMMAD Irfan Fauzi Irfan Fauzi Irfan Fauzi Irfan Fauzi Irham Salman Iskandar Iskandar Iskandar Iskandar Jadi, Pramuji Handra Jamal Akrom Januardi Januardi Januardi Januardi Jaren Jef Geovan Pinem Javier Reynold Prisadi Jayanto, Veronica Jenifer Antonius Jimmy Jimmy Jiwandaningtyas, Mellida Ema JUBAEDAH JUBAEDAH, JUBAEDAH Juliyanto, Dwi Jumig, Ilvandri Jun Rifky Prayuda Kamalia, Alfia Kardin, Ade Laely Fitriyani Kartiko, Nafis Dwi Kartiko, Nafis Dwi Kelvin Krioagustin Putra Khakim , Lutfi Abdul Khakim, Lutfi Abdul Khakim, Lutfi Abdul Kharisma, Andy Novendra Khoirunisa, Ikasari Khoirunnisa, Indah Rosewika Suryaning Kridantika, Winanda Setyaning Krisnandono, Diananto Kurniawan, Validita Kusuma , Mahardhika Hadi Kusuma, Eko Hadi Kusuma, Mahardhika Hadi Lestari Kurniawati Lestari Kurniawati, Lestari Lidya Primta Surbakti Lie, Chyntia Limarwati , Dinar Lisa Angelia Lubis, Ricky Karunia Lutfi Abdul Khakim Lutfiyatul Arifah Luthfia Annida Made Dwi Cahaya Permana Made Dwi Cahaya Permana Made Dwi Cahaya Permana Magdalena Mei Maharani, Arum Puspita Maharani, Dhiya Putri Maheksa , Tita Melan Maleimau, Aishita Fioriglesia Maradela Ermania Khrisnatika Maratno, Sylvia Fettri Elvira Mardiana, Karlin Sagita Marilyn Marilyn Maritsa Agasta Putri Marlina Permatasari Martin Prastowo Adi Martin Tamaro Siburian Martina Merdekawati Putri Martinus, Jeremi Masayu Annisa Ihsani Maya Piserah Maylina Rahmad Eka Syahputri Medina, Suhita Santi Mei Nur Khakiki Meicha Rizka Widyaningrum Meidian, Perdana Riffi Meilynda Ahlam Matoviany Melisa Rosman Melyawati Melyawati Michelle, Michelle Miftah, Desrir Mirwan Alkhatiri Misqiyah, Naela Zaqiyatul Mitsalina Choirun Husna Moch. Luthfi Mahrus Mochamad Farhan Tresna Mochamad Yahdi Khairin Moh. Iqbal Fakhrur Rosyid Mohammad Farid Fathur Rosyad Much. Rizal P. Geno Much. Rizal P. Geno Much. Rizal Pua Geno Muchamad Izaaz Hannun Bachtiar Muchamad Izaaz Hannun Bachtiar Muchamad Rizal Pua Geno Muchamad Rizal Pua Geno Muchamad Rizal Pua Geno Mufti Istal Thofa Bhakti Nurroji Sumadi Muhamad Rizal Yuniar Muhamad Rizal Yuniar Muhamad Rizal Yuniar Muhammad Abdul Izzatur Rahman Muhammad Agra Ramadhani Muhammad Agrata Abdullah Muhammad Arif Budiman Muhammad Aulia Ramadhan Muhammad Fadly Bahrun Muhammad Faiz Basyir Muhammad Ihsan Muhammad Ilham MUHAMMAD ILHAM Muhammad Ilham Muhammad Nizar Arifullah Muhammad Noor Muhammad Rizal Yuniar Muhammad Rizky muhammad rizky, muhammad Muhammad Rudi Andi Muhammad Said Albana Muhammad Syauqi Fuqoha Muhammad Syauqi Fuqoha Muhammad Taufiq Badruzzuhad Muhammad, Kurniawan Muthia Aisyah Muthia Amelia Marchelizi Mutiara Humairo Mu’min, M. Silahul Nabilla Salsa Fahira Nafilaty, Najwa Laila Nafis Dwi Kartiko Naila Mafazati Ulya Naila Rusyda Munif Nasrudin , Taufik Nathania Davita Naufal Fikri Hamdani Nauval Muhammad Navelya Hadi Nelli Siallagan Nency Febriani Simanjuntak Ngesthi, Priscilla Oliviane Ni Wayan Sintya Galuh Paramita Nia Azizah Razak Niansyah, Fitri Irka Wahyu Nidaurrifa, Ahamiah Niken Widyasari Permata Dewi Nilam Cahya Ningrum Ni’mah, Zakiyatun Noor Sekar Mentari Nopriyanto Hady Suhanda Novelyn Debora Sinaga Novi Damayanti Novian Restantiano Nugraha, Meilisa Tri Nugraha, Satria Yudha Nugroho, Adhi Septian Nuradmanta, Rizky Windrasta Nurlaely Qodarina Nurlaely Qodarina Nurlatifah Asikin Nurul Hidayah Nurul Mahmudah, Nurul Nurwijayanti Oktasya, Khofipa P. Geno, Much. Rizal Pamungkas, Pria Aji Pamungkas, Unggul Dwi Paramita, Ni Wayan Sintya Galuh Pardomuan Sihombing, Pardomuan Pasha, Safira Paskah Deby Chabelita Hutabarat Paulina Permatasari Permadana, Ilham Permana, Made Dwi Cahaya Perwira, Hendrik Pinem, Jaren Jef Geovan Piserah, Maya Prakesa, Putu Ivan Putra Prakosa, Dani Kharismawan Prakoso, Rezka Bayu Pramuji Handar Jad Pramuji Handar Jadi Pramuji Handra Jadi Pramuji Handra Jadi Pramuji Handra Jadi Pramuji Handra Jadi Praptiningsih, Praptiningsih Prasetya Adi Prasetyaningrum, Oktavia Rizki Prasetyo, Dwanda Alde Prastya, Heru Pratama, Bintang Adi Pratama, Helmi Putra Pratama. MR, Safta Prayuda, Jun Rifky Pria Aji Pamungkas Pria Aji Pamungkas Pria Aji Pamungkas Priandaru Wahyu Hutomo Priawan, Ragil Pranata Prihatin, Bayu Triyo Prima Falaqia Windara Prisadi, Javier Reynold Priscilia, Giovani Priscilla Oliviane Ngesthi Pua Geno, Muchamad Rizal Puji Wibowo Purnama, Eko Bayu Dian Purwaka, Adhitya Jati Purwanto, Eko Agus Purwati, Yuliana Eka Puspamurti, Hayati Puspitasari, Adelia Puspitasari, Dhestiara Putera, Yoga Arya Putra Aryotama Putra Aryotama Putri Istika Ratu Siregar Putri Meiarta Lubis Putri Meiarta Lubis Putri Rieza Chaniago Putri, Dina Rachma Putri, Maritsa Agasta Putri, Nada Nabila Putri, Sarah Widyana Qadri, Resi Ariyasa Raainaa, Nural Achmad Rachmadhika, Hendra Arie Radhitiya Wicaksana Radita, Ferensia Rafadilla, Vita Bakti Rafi Anan Dzulfikar Rahayu Asriyani Rahmadhanty, Dwi Riski Rahman Triadi Putra Rahman, Muhammad Abdul Izzatur Rahmat Hollyson Raja Pangestu Raja Pranatha Doloksaribu Raka Putra Rakasiwi, Devina Aurellia Ramadhan Try Adriansyah Ramadhan, Ammar Ramadhan, Muhamad Ilham Ramadhan, Muhammad Agra Rashidi Amin Ratih Listyawati Ratih Nur Wahyuni Ravi Choirul Anwar Raymondo Sitanggang Reaca Raksa Teruni Reinardus Prasetyo Apriyanto Reni Suhendi Rexipal, Dewangga Reyhan Dharma Wijaya Reynold Ari Renaldo Ticoalu Reza Ardian Putra Dewantara Reza Ramadhan Rezky Yosepha Tarigan Ria Dewi Ambarwati Ria Dewi Ambarwati Riandi Satria Soekarno Riandi Satria Sukarno Richard Emanuel Richard Emanuel Ricky Karunia Lubis Ricy Dwi Agustin Ridho Maulana Ridwan - Pajriyansyah Ridwan Nurfauzi Rifqi Arya Fadhillah Rifqi Hadi Wibowo Rira Helena Risanto Ardiansyah Riska Aditya Rahma Riska Septiana Estutik Riska Septiana Estutik Risky Ainur Hardianti Riyan Harbi Valdiansyah Rizal , Moch Rifqi Rizal Nur Arif Rizal, Moch Rifqi Rizka Muliana Rizki Rachmatullah Catur Putra Rizki Sari Eka Putri Rizki, Afidah Nur Rizky Amalia Rizky Darmawan Rizky Tiaro Sulistyo Rizky Yolando Rohmah , Devi Pujiati Rohmat Kunto Wijoyo Rohmat Suryanto Rozano Fikri Andana Sabono, Bella Gita Safitri, Devinta Maheswari Safta Pratama MR Salman, Irham Samses Mondayri Samtri Dortua Gultom Sandi Sandi Sandra, Silvia Santi Amalya Amini Santoso, Agnes Novita Mega Putri Saputra, Muhammad Ferdian Saputra, Robby Saputro, Suryo Kencono Adi Saragi, Daniel Edgar Hirasma Sari , Intan Permata Sari, Loveia Ardian Permata Sari, Melinda Purnama Kurnia Sasongko, Rossa Kurnia Satya Budi Tama Saud, Yehezkiel Victor Sa’diyyah, Dewi Khalimatus Selly Florentina Yuliana Septian Ventiarso Sessa Tiara Maretaniandini Setiawan, Tommy Avif Setyo Baskoro Wicaksono Sheila Sheila Shidqi, Farhan Sholehudin Adi Nugroho Siagian, Maria Florensia Sigit Lutvian Sihombing, Juslen Justinus Sihombing, Meisy Naksari Silkapianis , Asya Annisa Silmiana Nisa Fadila Sismanyudi, Deddy Sitorus, Laurenza Sofiana Dewi Sofiana Dewi Sondy Akbar Ardiansyah Sondy Akbar Ardiansyah Sonny, Sonny Sony Indra Baskoro SRI RAHAYU Sri Yani Kusumastuti Stefanie Martchellia Suteja Subardianta, Ari Untung Suci, Saraswati Nirmala Suciati, Puji Andrika Suhanda, Nopriyanto Hady Suhendra, Maman Suhita Santi Medina Sujarwati, Rianita Sukarno, Riandi Satria Sulistyo, Rizky Tiaro Suparna Wijaya Supriyadi, Agung Surahman, Andy Surahman Sururi Sururi, Sururi Surya, Bisma Akbar Anggara Suryo Kencono Adi Saputro Sutjipto, Vanessa Fonda Syafrudin Bachtiar Ramadhani Tambunan, Frederik Halomoan Tamimi, Abdul Hakim At Tan, Reynaldo Tania Alvianita Pramudya Taufik Tri Widodo Taufiq Mahendra Teofani Tesa Krisabel Teza Deasvery Falbo Teza Deasvery Falbo Tifah Tifah Tifah, Tifah Timothy Tjandra Titi Sari Indriani Tjahjo Winarto Tjahjo Winarto Tjandra, Timothy Tommy Avif Setiawan Tommy Aviv Setiawan Tyara Laritza Gistiani Tyara Laritza Gistiani Ulfa Gita Rusmala Unggul Dwi Pamungkas Ustadza, Auliya Indriyan Valensa, Musyaffa Falma Vanda Kusuma Wijaksono Vanessa Fonda Sutjipto Vania Vashtiany Sofyan Varga, Fatimah Ventiarso, Septian Vina Vina Vinola Herawaty Wahyudi Febrian Wahyudi Febrian Wahyudi Febrian Wahyudi Febrian Wahyudi Febrian Wahyudi Febrian Walzer, Michael Wardana, Muhammad Fadhil Kusuma Welly Chandra Welvin I Guna Wibowo, Jevennie Widiastuti, Budiasih Widyana, Sarah Widyaningrum, Meicha Rizka Wijoyo, Rohmat Kunto Winanda Setyaning Kridantika Winanda Setyaning Kridantika Winarto, Tjahjo Winda Prajaningtyas Wing Hartopo Wing Hartopo Winnugroho Wiratman, Manfaluthy Hakim, Tiara Aninditha, Aru W. Sudoyo, Joedo Prihartono Wishmy Meinawa Ikhsan Wishmy Meinawa Ikhsan Wukir Wijatmoko Legowo Yasmin Putri Maharani Yogy Wira Utama Yola Sri Ratna Alfiyani Yudha Rahmat Ageng Yulina Wilujeng Nugrahani Yunaniah, Luk Luatun Yuni Rahmawati Yuniar, Muhamad Rizal Yunidar Yusri Ariawan Yusrifalda, Amalia Yusuf Dwi Arwianto Yusuf Yusuf Zainuddin, Fardan Ma’ruf Zakiyuddin Zakiyuddin zakiyuddin, Zakiyuddin Zakiyuddin, Zakiyuddin Zalfa Aura Tsabita Zaman, Alfian Nur Zanuar Arifin Zharunisa Zharunisa Zico Karya Saputra Domas