Article Per Year (5 Year)
p-Index From 2021 - 2026
51.68
P-Index
This Author published in this journals
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

Published : 535 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 535 Documents
Search

 25   26   27   28   29 
KINERJA OPERASI, KINERJA PENJUALAN, KINERJA PASAR DAN LEVERAGE PADA INDUSTRI RUMAH SAKIT PERIODE SEBELUM DAN MASA PANDEMI COVID-19 Hermanto Hermanto; Fiqry Fachrezzy Putra; Amrie Firmansyah; Estralita Trisnawati
Jurnal Akuntansi Bisnis Vol 16, No 2 (2023): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v16i2.3983

Abstract

Latar Belakang: Pandemi Covid19 yang mulai terjadi di Indonesia bulan Maret 2020 sangat mempengaruhi infrastruktur kesehatan termasuk industri rumah sakit.Tujuan: Penelitian ini bertujuan untuk menguji secara empiris perbedaan kinerja operasi, kinerja penjualan, kinerja pasar, dan leverage rumah sakit yang tercatat di Bursa Efek Indonesia sebelum dan setelah COVID-19Metode Penelitian: Penelitian ini menggunakan pendekatan metode kuantitatif dengan data sekunder berupa Laporan Keuangan dari Triwulan III Tahun 2017 sampai dengan Triwulan II tahun 2022. Berdasarkan purposive sampling, penelitian ini menggunakan total sampel sebanyak 80 observasi. Uji hipotesis dalam penelitian ini menggunakan wilcoxon signed ranks test.Hasil Penelitian: Penelitian ini menyimpulkan bahwa bahwa kinerja operasi dan kinerja penjualan tidak mengalami perubahan pada masa covid-19 dibandingkan dengan sebelum-covid-19. Sementara itu, kinerja pasar dan leverage mengalami perubahan pada masa pandemi covid-19 dibandingkan dengan sebelum covid-19. Penelitian ini menyarankan bahwa dalam kondisi pandemi.Keaslian/Kebaruan Penelitian: Penelitian ini memberikan tambahan literatur terkait dengan kinerja perusahaan dan kondisi utang industri rumah sakit dalam kondisi pandemi dan kondisi sebelum pandemi yang masih jarang di ulas di Indonesia.Kata kunci: Kinerja Perusahaan; Pandemi Covid-19; Rumah Sakit; Struktur Modal
Bagaimana Pengaturan Kepemilikan Cryptocurrency Oleh Perusahaan Berdasarkan Standar Akuntansi Keuangan? Unggul Dwi Pamungkas; Amrie Firmansyah
Jurnal Ilmiah Akuntansi Kesatuan Vol. 9 No. 3 (2021): JIAKES Edisi Desember 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i3.895

Abstract

This study investigates the application and recognition of accounting policies for ownership of Cryptocurrency assets by companies in Indonesia based on Financial Accounting Standards. This study uses a qualitative method with a scoping review approach to map the literature related to the concept of cryptocurrency and accounting arrangements for cryptocurrency ownership by companies. The scoping review carried out several stages, namely problem identification, identifying literature sources, literature selection, mapping and collecting literature, and discussion analysis. This study concludes that ownership of cryptocurrency by companies can be classified as assets based on IFRS and PSAK. The most relevant type of asset classification for Cryptocurrencies is inventory or intangible assets, depending on the purpose of ownership of the company. This research indicates that with the significant increase in the use of cryptocurrencies, standard-setting bodies need to set clear and specific accounting standards to help reduce uncertainty and provide relevant and useful guidance to both preparers and users of financial statements.
Perilaku Fraud Detection Pada Auditor: Professional Skepticism, Whistleblowing, Integritas, Time Pressure Maya Piserah; Vanessa Fonda Sutjipto; Amrie Firmansyah; Estralita Trisnawati
Jurnal Ilmiah Akuntansi Kesatuan Vol. 10 No. 1 (2022): JIAKES Edisi April 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i1.1185

Abstract

This study examines the effect of professional skepticism, whistleblowing, integrity and time pressure on fraud detection. This study uses primary data to collect information in a questionnaire distributed online via a google form. The sample in this study were auditors who worked at KAP in Jabodetabek with 70 respondents based on random sampling—testing the hypothesis of this study using multiple linear regression analysis. This study indicates that professional skepticism does not affect fraud detection. Whistleblowing and integrity have a positive effect on fraud detection. Time pressure has a negative impact on fraud detection.
Potensi Kepatuhan Pajak UMKM Setelah Kenaikan Tarif Pajak Pertambahan Nilai: Sebuah Pendekatan Teori Atribusi Sessa Tiara Maretaniandini; Radhitiya Wicaksana; Zalfa Aura Tsabita; Amrie Firmansyah
Educoretax Vol 3 No 1 (2023)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v3i1.372

Abstract

A global recession is predicted to occur in 2023. In facing this condition, MSMEs have a key role in maintaining economic growth in Indonesia. Despite the significant potential to contribute to the Indonesian economy, many MSMEs still do not register as taxpayers. As a result, tax revenues in Indonesia have not been optimal. In addition, the phenomenon of MSME tax non-compliance has the potential to increase with the existence of regulations governing VAT rate increases. This study aims to review the potential for MSME tax compliance after the increase in VAT rates. This study uses a qualitative method using a content analysis approach. The data used in this study is MSME data sourced from the Ministry of Cooperatives and Small and Medium Enterprises website. In addition, this panel research data also uses MSME tax compliance data from the Directorate General of Taxes website. A review of data sourced from the content analysis is further elaborated using scoping review. This study concludes that there is potential for an increase in MSME tax compliance following an increase in the VAT rate. The increase in MSME tax compliance is projected to increase Indonesia's overall tax revenue. Thus, MSMEs have a significant role in facing a recession. Resesi global diprediksi terjadi di tahun 2023. Dalam menghadapi kondisi ini, UMKM memiliki peran kunci dalam mempertahankan pertumbuhan ekonomi di Indonesia. Meskipun memiliki potensi yang besar dalam memberikan kontribusi signifikan dalam perekonomian Indonesia, masih banyak UMKM yang tidak mendaftarkan dirinya sebagai wajib pajak. Akibatnya, penerimaan pajak di Indonesia belum optimal. Selain itu, fenomena ketidakpatuhan pajak UMKM berpotensi menjadi meningkat dengan adanya regulasi yang mengatur kenaikan tarif PPN. Penelitian ini bertujuan untuk mengulas potensi kepatuhan pajak UMKM setelah kenaikan tarif PPN. Penelitian ini menggunakan metode kualitatif dengan menggunakan pendekatan content analysis. Adapun data yang digunakan dalam penelitian ini adalah data UMKM yang bersumber dari website Kementerian Koperasi dan Usaha Kecil dan Menengah. Selain itu, data panelitian ini juga menggunakan data kepatuhan pajak UMKM dari website Direktorat Jenderal Pajak. Ulasan atas data yang bersumber dari content analysis selanjutnya dielaborasi dengan menggunakan scoping review Penelitian ini menyimpulkan bahwa terdapat potensi peningkatan kepatuhan pajak UMKM setelah dilakukannya kenaikan tarif PPN. Peningkatan kepatuhan pajak UMKM ini diproyeksikan mampu meningkatkan penerimaan pajak Indonesia secara keseluruhan. Dengan demikian, UMKM memiliki peran signifikan dalam menghadapi resesi.
The Moderating Role Of Sustainability Disclosure: Tax Avoidance And Firm Value Ardian Azmi Hasibuan; Amrie Firmansyah
Educoretax Vol 3 No 3 (2023)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v3i3.543

Abstract

A company's performance is very important because it will impact the decision-making of shareholders and investors. As reflected in increased share prices, companies with good performance tend to increase company value. One factor that can influence company value is tax avoidance. This research examines the effect of avoidance on company value with sustainability report disclosure as a moderating variable. This research uses quantitative data from financial and sustainability reports of banking sub-sector companies from 2020 to 2022. Data was obtained from the websites of each company. Using purposive sampling, 41 samples were obtained and tested using multiple regression analysis for cross-section data. This research concludes that tax avoidance has a negative effect on company value. Meanwhile, sustainability disclosures do not mediate. This research contributes to providing capital market-based financial accounting research literature from the perspective of company policy as reflected in the financial information of banking companies in Indonesia.
Manager's Income Smoothing Actions Due to Debt Policy: The Moderating Role of Tax Avoidance Amrie Firmansyah; Muchamad Rizal Pua Geno; Dani Kharismawan Prakosa; Pria Aji Pamungkas; Adhitya Jati Purwaka
Educoretax Vol 3 No 3 (2023)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v3i3.566

Abstract

The manager carries out income-smoothing actions to guard the stability of profit. Stability and high profits are considered an indicator of a low-risk company. The manager made this effort to increase investor belief in providing the company with source funds. This study aims to test the effect of debt policy on action income smoothing. This research also includes tax avoidance as a moderating variable in this association. This study employs data derived from financial statements of listed manufacturing companies on the Indonesian Stock Exchange from 2016 until 2021—research data sourced from www.idnfinancials.com. Samples employed in this study totaled 564 observations (firm-year). Testing hypothesis is using analysis of multiple linear regression for panel data. This study finds that debt policy is positively associated with income smoothing. However, tax avoidance has no role in moderating the association between debt policy and income smoothing. This study contributes to developing literature on income smoothing in financial accounting research frameworks using different proxies in the Indonesian context.
Do Political Connections Affect Tax Avoidance in Indonesia? A Systematic Review and Meta-Analysis Nafis Dwi Kartiko; Amrie Firmansyah
Educoretax Vol 3 No 4 (2023)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v3i4.582

Abstract

Previous correlational studies have shown a significant effect between political connections and tax avoidance. However, this also cannot deny other empirical facts which state that there is no significant influence between political connections and tax avoidance. This study aims to generalize the results of previous studies that discuss the influence of political connections and tax avoidance in Indonesia. Quantitative methods were chosen to analyze this; the researchers used Systematic Review and Meta-Analysis. We searched for eligible studies from the databases Garba Rujukan Digital (GARUDA), Ebsco, and Google Scholar until 17 September 2022. Meta-analysis was carried out using STATA software with the help of Microsoft Excel to calculate the effect size of each study data. Fourteen studies were successfully netted for analysis, of which 14 developed into 29 data using the data available in each study. We find that the relationship between political connections and tax avoidance in Indonesia has an insignificant direction; this is indicated by the value of z = -1.23 and p-value of 0.22 or above 0.05. It is the latest study in Indonesia to investigate the relationship between political connections and tax avoidance. Furthermore, the test results indicate that differences in tax avoidance proxies affect the test results for political connections. In contrast, there was no significant effect on the political connection proxy. The relevant tax authorities can consider significant tax avoidance proxies for political connections as one of the detection indicators in the Compliance Risk Management of Taxpayer Supervision.
The Supervision Role of Independent Commissioner in Decreasing Risk From Earnings Management and Debt Policy Muhammad Aulia Ramadhan; Amrie Firmansyah
Accounting Analysis Journal Vol 11 No 1 (2022)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v11i1.58178

Abstract

Purpose : This study examines the effect of earnings management and debt policy on financial distress. In addition, this study examines the role of the independent commissioner as a moderating variable in the relationship between the independent and dependent variables. Financial distress in this study employs the Altman model (1968) modified by Graham et al. (1998) which has a high prediction rate, above 60 percent, and its size has been used in various countries. Earnings management in is study employs the model of Kothari et al. (2005), known as the Performance-Matched Discretionary Accruals model. The advantage of the model is that it can measure earnings management more accurately. Using independent commissioners as a moderating variable in the association between earnings management and debt policies on financial distress is rarely used in previous studies. Method : This study uses a quantitative method approach. The research data is sourced from consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) financial statements. Research data sourced from www.idx.co.id and www.idnfinancials.com. Based on purposive sampling, the research sample consisted of 138 observations from 46 companies from 2018 to 2020. Hypothesis testing was carried out using multiple linear regression for panel data. Findings : The results of this study indicate that earnings management has a negative effect on financial distress, while debt policy has a positive effect on financial distress. This study also finds that independent commissioners can attenuate the negative effect of earnings management on financial distress. Still, independent commissioners cannot have a moderating effect on the relationship between debt policy and financial distress. Novelty : This study places independent commissioners, which have greatly influenced a company’s management performance, as a moderating variable in testing earnings management and debt policies on financial distress, which are rarely used in previous studies. Keywords: Financial Difficulties; Earnings Quality; Capital Structure; Corporate Governance
The Role of Integrated Reporting in Income Smoothing, Tax Avoidance, Idiosyncratic Risk – Case of Manufacturing Sector Much. Rizal P. Geno; Amrie Firmansyah; Dani Kharismawan Prakosa
Accounting Analysis Journal Vol 11 No 2 (2022)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v11i2.60640

Abstract

Purpose : Idiosyncratic risk directly affects investment. The failure to foresee the risk may cause investors to suffer an enormous capital loss. Thus, this study investigates the effect of corporate policies, i.e., income smoothing and tax avoidance, on idiosyncratic risk. The use of integrated reporting as moderating variable is essential in these associations. Method : The analysis includes 90 manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2020, obtaining a total sample of 450 firm-year. Multiple linear regression models for panel data are employed to test the hypotheses. Findings : Our findings suggest that tax avoidance positively correlates with idiosyncratic risk, while integrated reporting strengthens these relationships. In contrast, income smoothing is not associated with idiosyncratic risk. However, the interaction between income smoothing and integrated reporting is negatively associated with idiosyncratic risk. Our finding proves that idiosyncratic risk can be costly due to porous corporate policies. It bridges investors understanding of idiosyncratic risk and improves their foresight, allowing them to anticipate managers’ transgression. A better understanding of idiosyncratic risk may also help local tax authorities to improve compliance risk management for taxation purposes. This study demonstrates that market regulators may benefit from enhanced integrated reporting implementation by listed companies. Novelty : This study includes integrated reporting, which encourages companies to be more transparent in providing information to the public, as a moderating variable in testing the effect of income smoothing and tax avoidance on idiosyncratic risk, which are rarely used in previous references. Keywords : Idiosyncratic Risk; Income Smoothing; Tax Avoidance; Integrated Reporting; Manufacturing Company
The Moderating Role of Sustainability Disclosure in the Association between Tax Avoidance and Cost of Debt Amrie Firmansyah; Irfan Fauzi; Muchamad Rizal Pua Geno; Dani Kharismawan Prakosa; Adhitya Jati Purwaka
Educoretax Vol 3 No 4 (2023)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v3i4.629

Abstract

Company funding can derive from debt and shares. Managers' funding decisions have an impact on the costs that the company must bear. Even though it has high risks and many requirements, managers use much debt in company funding. The company must bear the debt costs associated with this funding. This research examines the effect of tax avoidance on the cost of debt. This research also uses sustainability disclosure as a moderating variable. This research uses manufacturing company financial report data from www.idnfinancials.com from 2016 to 2020. Based on purposive sampling, the total number of observations can be used in this research is 276. Hypothesis testing was carried out using multiple linear regression analysis for cross-section data. This research concludes that tax avoidance positively affects the cost of debt. This research also finds that sustainability disclosure strengthens the positive influence of tax avoidance on the cost of debt. This research contributes to providing literature on the role of sustainability implemented in companies in one of the developing countries. This implementation can be associated with managerial decisions that may not always align with the interests of company owners.
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