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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Nominal: Barometer Riset Akuntansi dan Manajemen Dinamika Akuntansi Keuangan dan Perbankan Jurnal Akuntansi & Auditing Indonesia Jurnal Ekonomi JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Manajemen Teknologi Jurnal Keuangan dan Perbankan Jurnal Dinamika Akuntansi Juara: Jurnal Riset Akuntansi Jurnal Al-Iqtishad JURNAL AKUNTANSI UNIVERSITAS JEMBER Equilibrium Journal of Accounting and Investment Jurnal Ekonomi Syariah Teori dan Terapan Jurnal Tekun Fundamental Management Journal Riset Akuntansi dan Keuangan Indonesia Jurnal Riset Akuntansi Terpadu Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Jurnal Ilmiah Ekonomi dan Bisnis Accounting Analysis Journal INFO ARTHA Jurnal Manajemen Keuangan Publik JURNAL PERSPEKTIF BEA DAN CUKAI Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Jurnal Pajak Indonesia (Indonesian Tax Review) Jurnal Kajian Akuntansi Wikrama Parahita : Jurnal Pengabdian Masyarakat Jurnal Ekonomi dan Bisnis Jurnal Riset Akuntansi dan Keuangan Agregat: Jurnal Ekonomi dan Bisnis Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam Jurnal Ilmiah Wahana Akuntansi AFEBI Economic and Finance Review AFEBI Accounting Review AFEBI Management and Business Review Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara The Accounting Journal of Binaniaga Assets: Jurnal Akuntansi dan Pendidikan Syi'ar Iqtishadi Owner : Riset dan Jurnal Akuntansi Jurnal ULTIMA Accounting Profita : Komunikasi Ilmiah dan Perpajakan MONETER International Journal of Supply Chain Management JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Jambura Equilibrium Journal JOURNAL OF APPLIED BUSINESS ADMINISTRATION Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Equity Jurnal Akuntansi dan Bisnis Jurnal Online 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 International Research Journal of Business Studies Accounting Analysis Journal JAS (Jurnal Akuntansi Syariah) (Journal of Environmental Sustainability Management) Equity Indonesian Journal of Accounting and Governance Jurnal Akuntansi Siyasah Dusturiyah: State Law Review
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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KOMPETENSI PEGAWAI, SISTEM INFORMASI, BUDAYA ORGANISASI, KUALITAS PEMERIKSAAN KEBERATAN DI BIDANG KEPABEANAN: PERAN MODERASI KEPEMIMPINAN Yusuf Dwi Arwianto; Amrie Firmansyah; Iskandar Iskandar
Ultimaccounting Jurnal Ilmu Akuntansi Vol 15 No 1 (2023): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v15i1.3127

Abstract

Abstract— This study aims to examine the effect of employee competence, information systems, and organizational culture on the quality of customs objection examination with leadership as a moderating variable. The type of research used in this study is correlational with a quantitative approach. Data were collected using a questionnaire method and analyzed using Structural Equation Modeling – Partial Least Square (SEM-PLS) analysis. The results showed that employee competence and organizational culture had no effect on the quality of objection examinations in the customs sector, while the information system had a positive effect on the quality of objection examinations in the customs sector. Furthermore, the interaction of leadership and employee competence actually has a negative effect on the quality of objection examinations, but it does not strengthen the positive influence of information systems and organizational culture on the quality of objection examinations in the customs sector. Keywords: Competence; Information Systems; Organizational Culture; Leadership; Examination Quality
APAKAH MANAJEMEN LABA TERKAIT DENGAN KEGIATAN PENGHINDARAN PAJAK? PERAN MODERASI KOMISARIS INDEPENDEN Bisma Akbar Anggara Surya; Aditya Aditya; Amrie Firmansyah
JURNAL PAJAK INDONESIA Vol 7 No 1 (2023): Optimis Kinerja Positif & Waspada Ketidakpastian Masih Tinggi
Publisher : Politeknik Keuangan Negara STAN

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

Abstract

This study examines the effect of earnings management on tax avoidance with an independent commissioner as a moderating variable in this relationship. The data this research uses comes from the financial reports of consumer goods companies listed on the Indonesia Stock Exchange from 2019 to 2021. Based on purposive sampling, this research sample consisted of 63 observations. Hypothesis testing was carried out utilizing multiple linear regression analysis for panel data. The test results show that earnings management does not affect tax avoidance. In addition, independent commissioners do not moderate the relationship between earnings management and tax avoidance. Based on the results of this test, the Tax Authorities in Indonesia need to identify factors of tax avoidance outside of earnings management activities.
Are Tax Avoidance and Earnings Management Link to Cost of Debt? Auliya Indriyan Ustadza; Amrie Firmansyah
Jurnal Kajian Akuntansi Vol 7, No 1 (2023): JUNI 2023
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v7i1.7192

Abstract

AbstractThe company's debt cost shows the level of creditor confidence in its ability to repay its loans. Creditors charge a higher rate of return on debt to the company to compensate for the risk of the number of receivables being unable to be recovered by the company. This study examines empirical evidence of the effect of tax avoidance and earnings management on the cost of debt. This study uses data from mining companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2020. The data is obtained from www.idx.co.id and the company's official website. Based on purposive sampling, the number of samples used in the study amounted to 89 observations. Analysis of the data in this study using multiple linear regression tests for cross-section data. The test results suggest that tax avoidance is not associated with cost of debt, while earnings management is positively associated with cost of debt. This research indicates that the Indonesia Financial Services Authority can improve policies on credit applications by companies listed on the Exchange to maintain the company's financial health.Keywords: Cost of debt;Earnings quality; Tax avoidance.AbstrakBiaya utang yang ditanggung perusahaan menunjukkan tingkat kepercayaan kreditor atas kemampuan perusahaan dalam mengembalikan pinjamannya. Kreditor mengenakan tingkat pengembalian utang yang lebih tinggi kepada perusahaan untuk mengkompensasi risiko atas jumlah piutang yang tidak mampu dikembalikan oleh perusahaan. Penelitian ini bertujuan untuk menguji bukti empiris pengaruh penghindaran pajak dan manajemen laba terhadap biaya utang. Penelitian ini menggunakan data perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2018 sampai dengan 2020. Data penelitian diperoleh dari www.idx.co.id dan situs resmi perusahaan. Berdasarkan purposive sampling, jumlah sampel yang digunakan dalam penelitian berjumlah 89 observasi. Analisis data dalam penelitian ini menggunakan uji regresi linier berganda untuk data cross section. Hasil pengujian menunjukkan bahwa penghindaran pajak tidak berpengaruh terhadap biaya utang, sedangkan manajemen laba berpengaruh positif terhadap biaya utang. Penelitian ini mengindikasikan bahwa Bagi Otoritas Jasa Keuangan (OJK) dapat meningkatkan kebijakan atas pengajuan kredit yang dilakukan oleh perusahaan listed di Bursa untuk dalam rangka menjaga kesehatan keuangan perusahaan.Kata Kunci: Biaya utang; Kualitas laba, Penghindaran pajak.
The Transparency Level of Local Governments in Indonesia: Does the Level of Financial Health Matter? Muhamad Rizal Yuniar; Amrie Firmansyah
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 9 No. 1 (2023): JTAKEN Vol. 9 No. 1 June 2023
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v9i1.1195

Abstract

This study examines the impact of fiscal autonomy, capital expenditure for basic services, and local government investment on the transparency level of local government. In addition, this study includes local government financial health as a moderator in the association between the dependent and independent variables. This study employs a quantitative approach. Data are obtained through content analysis of the local government's official websites. The total sample of this study amounted to 349 observations collected from 2016 to 2019 and was selected by purposive sampling. The hypothesis test employs multiple linear regression analysis with the ordinary least square. The study suggests that fiscal autonomy is positively associated with the transparency level of local governments, capital expenditure for basic services is negatively associated with the transparency level of local governments, and local government investment is not associated with the transparency level of local governments. This study also finds that local governments' financial health has a role in strengthening the positive effect of local government investment on the transparency level. However, the local government's financial health weakens fiscal autonomy's positive effect on the transparency level of local government. Furthermore, the local government's financial health has no moderator in the association between capital expenditure for basic services and the transparency level of local government. The study result suggests that the Indonesia Ministry of Finance and the Indonesia Ministry of Home Affairs should boost the policies that encourage transparency in local governments and enhance the independence level to generate local revenues.
Do Banks Conduct Earnings Management Prior to Seasoned Equity Offerings to Meet Capital Adequacy Regulation? Ricky Karunia Lubis; Risky Ainur Hardianti; Rizky Darmawan; Amrie Firmansyah
The Indonesian Journal of Accounting Research Vol 26, No 2 (2023): IJAR May - August 2023
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.705

Abstract

The episodic financial crises in Indonesia highlighted the importance of strengthening banks’ capital to maintain financial stability. To achieve such an objective, the Financial Service Authority (OJK) issued OJK Regulation Number 12/2020, which mandates banks to meet capital standards to preserve a sound financial system. However, given the short timeframe, banks need to conduct seasoned equity offerings (SEOs) to satisfy the regulation, where they could potentially perform earnings management before the SEOs to raise optimal capital. We used secondary data derived from www.idx.co.id from Q1-2019 to Q4-2021. We use the Wilcoxon signed-rank test to examine whether there are significant abnormal LLPs between pre- (2019-2020) and post-regulation (2020-2021), suggesting that bank managers conduct earnings management before SEOs through their discretion over LLP items. We also use a correlation test to investigate the association between earnings management and LLPs. Our study finds that bank managers engage in earnings management before SEOs to meet the capital adequacy regulation, given the short timeframe from the regulator. We also find a strong correlation between earnings management and LLPs. The study results suggest that bank managers engage in earnings management, regardless of whether it is income-increasing or income-decreasing, before the SEO period in response to the capital adequacy regulation through their use of discretion over LLP items.
Corporate Social Responsibility Disclosure, Intellectual Capital Disclosure, Risk Disclosure, Cost of Capital: Moderating Role of Earnings Management Irfan Fauzi; Amrie Firmansyah
Accounting Analysis Journal Vol 12 No 1 (2023)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v12i1.66185

Abstract

Purpose : This study investigates the effect of corporate social responsibility, intellectual capital disclosure, and risk disclosure on the cost of capital and the roles of earnings management in moderating these effects. Method : This study employs secondary data from annual reports and financial statements of 79 manufacturing companies listed on Indonesia Stock Exchange from 2016 to 2020. Using purposive sampling, the sample obtained in this study is 395 observations. The data were analyzed using multiple linear regression for panel data. Findings : This study finds that corporate social responsibility is negatively associated with cost of capital. Other than that, intellectual capital disclosure and risk disclosure are not associated with cost of capital. Moreover, earnings management failed to moderate the association between corporate social responsibility and the cost of capital. This study also found that earnings management strengthens the negative impact of intellectual capital disclosure on the cost of capital. In contrast, earnings management weakens the negative effect of risk disclosure on the cost of capital Novelty : This study places the moderating role of earnings management on testing the three non-financial disclosures on the cost of capital so that this study can complement the development of financial accounting research related to non-financial information. Keywords : Sustainability Disclosure; Intellectual Capital Disclosure; Risk Disclosure; Earnings Quality; Cost of Capital
FRAUD DIAMOND THEORY, EFEKTIVITAS BELANJA PEMERINTAH DAN KOMITMEN ORGANISASI Azmi Kurnia Izzati; Amrie Firmansyah
Media Riset Akuntansi, Auditing & Informasi Vol. 23 No. 1 (2023): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v23i1.15845

Abstract

Penelitian ini bertujuan untuk menguji pengaruh tekanan, peluang, rasionalisasi dan kapabilitas sebagai aspek dalam fraud diamond theory terhadap efektivitas belanja pemerintah dengan komitmen organisasi sebagai variabel moderasi pada Direktorat Jenderal Peraturan Perundang-undangan dengan menggunakan aplikasi SmartPLS 3 untuk menganalisis data penelitian. Berdasarkan hasil analisis, dapat disimpulkan bahwa aspek tekanan, peluang, rasionalisasi dan kapabilitas berpengaruh negatif terhadap efektivitas belanja pemerintah dan komitmen organisasi mampu memperlemah pengaruh negatif keempatnya terhadap efektivitas belanja pemerintah. Hal ini menunjukkan pentingnya penguatan komitmen organisasi dalam bentuk peningkatan kompetensi pejabat pengelola keuangan mengenai pentingnya belanja pemerintah yang efektif. Selain itu disarankan untuk melakukan penyesuaian bobot indikator kinerja agar instansi tidak hanya berpatokan pada penyerapan anggaran.
Akselerasi Transisi Energi di Sektor Ketenagalistrikan melalui Redesain Insentif Perpajakan I Putu Hendy Bimantara Dinata; Bhima Chandra Bhuana; Muhammad Taufiq Badruzzuhad; Amrie Firmansyah
Juara: Jurnal Riset Akuntansi Vol. 13 No. 2 (2023): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

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

Abstract

The government of the Republic of Indonesia has provided numerous incentives and subsidies to encourage the achievement of Indonesia's target and commitment to achieve net zero emission by 2060, even for battery-based electric motor vehicles. However, Indonesia's journey in the energy transition to renewable energy, especially in the electricity generation sector, has encountered turbulence and failures to achieve targets. This research aims to determine how tax incentives can be optimized to catalyze the increase in the national renewable energy mix in electricity generation. This research uses a qualitative approach using the literature review method by collecting data on various countries' tax incentive policies, then analyzing it with a descriptive method. Our main finding is that the government needs to redesign tax incentives for the electricity sector to create contrast and increase attractiveness for investors to develop renewable energy. It can be conducted by reducing tax incentives for non-renewable energy-based power plants and increasing tax incentives for renewable energy-based power plants. We suggest the government implement tax allowance schemes for the installation and maintenance process, increased tax deduction schemes, enhanced capital allowance schemes, reduced threshold requirements for obtaining tax holidays, and production tax credits.
Are Manager Policies Associated with Earnings Management Activity? Yuni Rahmawati; Bayu Triyo Prihatin; Amrie Firmansyah
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 7, No 1 (2023): JUNE
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v7i1.353

Abstract

This study examines the effect of derivative ownership, leverage and tax avoidance on earnings management. This study uses samples from manufacturing sector companies listed on Indonesia Stock Exchange from 2018 to 2021. This research sample consisted of 72 observations based on the purposive sampling technique. Hypothesis testing was carried out using multiple linear regression analysis for panel data. The test results show that derivative ownership has a negative effect on earnings management, while corporate leverage has a positive effect on earnings management. Investors must be concerned about the companies with derivative instruments and corporate leverage because the management of these companies can perform earnings management. In addition, investors and creditors should consider the factors affecting the quality of earnings used to identify and evaluate investment opportunities
DO FAIR VALUE DECISIONS INCREASE IDIOSYNCRATIC RISK? Amrie Firmansyah; Pria Aji Pamungkas; Dani Kharismawan Prakosa; Adhitya Jati Purwaka; Muchamad Izaaz Hannun Bachtiar
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 5 No 2 (2023): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v5i2.263

Abstract

Systematic and non-systematic risk can both cause investment risk. Internal company conditions typically cause non-systematic risk. Diversification can help to mitigate this risk. This research aims to look into applying fair value to idiosyncratic risk. This quantitative study employs secondary data from manufacturing financial statements and stock data from the IDX. In addition, this study uses monthly data on 10-year government bond yields. Information on financial statements was obtained from www.idnfinancials.com, stock prices from www.finance.yahoo.com, and monthly 10-year government bond yields from www.bloomberg.com. In total, 575 observations were used in this study (firm-year). We used multiple linear regression analysis on panel data to test the research hypothesis. The study finds that managers' fair value accounting relates to idiosyncratic risk. The results of this test apply to both the market and the Fama-French models. This study contributes to knowledge development concerning fair value testing, which still needs to be improved in developing countries.
Co-Authors A.M. Nur Ramadhana Nashrul Ummam Abdul Al-Malik Al-Muluk 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 Azhar, Zubir 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 , Nafis 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 Jakeem, Jazman 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 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 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 Nurcahya, Wirawan Firman 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 Rachmalia, Ina Pramitha 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 Yuniar, Muhammad 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 Tiara Aninditha Tifah Tifah Tifah, Tifah Timothy Tjandra Titi Sari Indriani Tjahjo Winarto Tjahjo Winarto Tjandra, Timothy Tommy Avif Setiawan Tommy Aviv Setiawan Trescova, Cecilia Elsya 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 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