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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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STRENGTHENING REGIONAL REVENUE THROUGH GOVERNANCE AND STRATEGIC LOCAL SPENDING SYNERGY Wardana, Muhammad Fadhil Kusuma; Firmansyah, Amrie
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 7 No. 1 (2025): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v7i1.2590

Abstract

This study investigates the effect of regional government expenditure and institutional quality on local own-source revenue in Indonesia during the COVID-19 pandemic. The analysis is based on data from 2021 to 2022 from 34 provincial governments in Indonesia, focusing on how local expenditure can influence local revenue. The study also examines the role of institutional quality in enhancing local revenue. The analysis method used in this study is regression using panel data with a random effect model (REM) as the best model. The results indicate that strategic regional expenditures such as tax incentives and social aid in times of crisis can significantly impact local revenue by stimulating local economic activities, keeping the purchasing power of society, and enhancing public services. Furthermore, the quality of government performance and good governance practices, such as the digitalization of services, positively influence local revenue by increasing public trust and improving administrative efficiency. The result demonstrates that strategic local expenditure, implemented with good governance, can boost taxpayer satisfaction, improve local revenue collection, and increase regional fiscal independence. This research provides valuable insights for policymakers, especially the Ministry of Finance and local governments, to optimize regional spending and governance in achieving regional independence.
SUSTAINABLE FINANCE AND GREEN BANKING DISCLOSURE: UNLOCKING FIRM VALUE POTENTIAL Puspitasari, Adelia; Firmansyah, Amrie
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 7 No. 1 (2025): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v7i1.2591

Abstract

This research examines the impact of green banking disclosure and sustainable finance on firm value, with institutional ownership as a moderating element. The data utilized are secondary data acquired from the annual and sustainability reports of banking firms listed on the Indonesia Stock Exchange from 2019 to 2023. The research used a purposive selection technique encompassing 12 banking institutions, yielding 60 observation units. Panel data regression analysis is performed utilizing STATA version 17 software. The results indicate that green banking disclosure does not substantially influence firm value, whereas sustainable finance favors firm value. Moreover, institutional ownership does not enhance the positive correlation between green banking disclosure and firm value but diminishes the positive correlation between sustainable finance and firm value. This work theoretically enhances the comprehension of green banking transparency, sustainable finance, and firm value interplay. The findings provide essential insights for banking institutions to augment openness in sustainability reporting and act as an assessment instrument for regulators, including the Financial Services Authority, to refine rules concerning sustainable financing.
The effect of tax knowledge and tax awareness on taxpayer compliance with e-filing as a moderating variable Sonny, Sonny; Firmansyah, Amrie; Trisnawati, Estralita
Educoretax Vol 5 No 6 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i6.1696

Abstract

This study investigates the influence of tax knowledge and tax awareness on taxpayer compliance, with e-filing examined as a moderating variable. Data were collected through questionnaires from 96 individual taxpayers registered at the North Batam Pratama Tax Office (KPP Pratama Batam Utara). The research employed a quantitative associative approach with a causal design, and the data were analyzed using Structural Equation Modeling (SEM) with SmartPLS 3. The results reveal that tax knowledge has a negative effect on taxpayer compliance, while tax awareness has a positive effect. Furthermore, e-filing moderates these relationships in different ways: it weakens the negative effect of knowledge by simplifying reporting procedures, but it also reduces the direct influence of awareness as compliance becomes more associated with technological convenience. These findings underscore the relevance of the Theory of Planned Behavior in explaining compliance behavior, while also highlighting the role of technology in reshaping compliance dynamics. Future studies are encouraged to incorporate broader behavioral and institutional factors, and policymakers are advised to strengthen tax education, awareness campaigns, and the reliability of e-filing infrastructure.
Does real earnings management have an influence on firm value with moderation from tax avoidance? Nugraha, Meilisa Tri; Wibowo, Jevennie; Firmansyah, Amrie; Trisnawati, Estralita
Educoretax Vol 5 No 6 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i6.1697

Abstract

Various ways are done by the company to boost the value of the business in order to display positive financial performance results for investors. Real earnings management and tax avoidance are efforts to increase the value of companies that are considered legal to do. This study aims to examine whether real earnings management has an effect on firm value with the role of tax avoidance as moderation, and ROA and DAR as control variables. The data used in this study are consumption sector companies, food and beverage industry sub-sectors listed on the Indonesia Stock Exchange (IDX) with an observation period of 2020-2022 sourced from www.idx.co.id and the entity's official website. Purposive sampling is used to collect panel data, which is the form of data used in the quantitative research approach.The results of the data obtained amounted to 60 samples tested assuming data analysis in determining the best model as the basis for research in the form of the Lagrange Multiplier test, Chow test, and Hausman test. The results of the research obtained show that real earnings management has a positive effect on firm value with tax avoidance that does not moderate to strengthen this influence. This study uses tax avoidance as a moderation variable that can be developed in future research to increase literacy related to the influence on firm value.
Mengungkap Rahasia Kompetensi dan Profesionalisme Pemeriksa Pajak dalam Meningkatkan Kualitas Pemeriksaan Harfadhilah, Putri; Firmansyah, Amrie
BAJ: Behavioral Accounting Journal Vol. 7 No. 2 (2024): July-December 2024
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v7i2.349

Abstract

Efforts to improve the quality of tax audits are a key strategy in optimizing state revenues and encouraging an increase in the tax ratio. This study aims to analyze the effect of competence and professionalism of tax auditors on the quality of audit results, as well as to evaluate the role of the internal control system as a moderating variable. The approach used is quantitative, with primary data obtained from 47 tax auditors assigned to the South Sumatra and Bangka Belitung Islands Regional Offices of the Directorate General of Taxes. The analysis was conducted using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) approach. The results of the study indicate that competence has a positive and significant effect on audit quality, while professionalism does not show a significant effect. In addition, the internal control system was not proven to moderate the relationship between competence and professionalism on audit quality. These findings highlight the importance of improving competence through education, technical training, and practical experience to produce quality tax audits. This study recommends the need for a comprehensive evaluation of the internal control system by the Directorate General of Taxes in order to strengthen the effectiveness of tax audit implementation.   Peningkatan kualitas hasil pemeriksaan pajak merupakan langkah strategis dalam optimalisasi penerimaan negara melalui peningkatan tax ratio. Penelitian ini bertujuan untuk menganalisis pengaruh kompetensi dan profesionalisme pemeriksa pajak terhadap kualitas hasil pemeriksaan pajak dengan sistem pengendalian internal sebagai variabel moderasi. Penelitian dilakukan dengan pendekatan kuantitatif, menggunakan data primer dari 47 pemeriksa pajak di Kantor Wilayah DJP Sumatera Selatan dan Kepulauan Bangka Belitung. Analisis data dilakukan menggunakan teknik Partial Least Square-Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan bahwa kompetensi pemeriksa pajak memiliki pengaruh positif signifikan terhadap kualitas hasil pemeriksaan, sedangkan profesionalisme tidak memberikan pengaruh signifikan. Selain itu, sistem pengendalian internal tidak memoderasi hubungan antara kompetensi dan profesionalisme dengan kualitas hasil pemeriksaan pajak. Temuan ini menggarisbawahi pentingnya pengembangan kompetensi pemeriksa pajak melalui pendidikan, pelatihan, dan pengalaman praktis untuk memastikan kualitas pemeriksaan yang lebih baik. Penelitian ini merekomendasikan Direktorat Jenderal Pajak untuk mengevaluasi sistem pengendalian internal secara komprehensif guna mendukung proses pemeriksaan yang lebih efektif.
Pengaruh intellectual capital terhadap kinerja organisasi sektor publik: Bukti empiris pada perwakilan BPKP Fanni, Fadilla; Fakhria, Sofi Wahda; Firmansyah, Amrie
Akuntansiku Vol 4 No 2 (2025)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/akuntansiku.v4i2.1650

Abstract

Kinerja organisasi sektor publik dipengaruhi oleh berbagai faktor, salah satunya adalah pengelolaan sumber daya. Sebagai organisasi yang berorientasi pada pelayanan, peran sumber daya, khususnya aset tidak berwujud, menjadi sangat penting. Meskipun demikian, kajian mengenai intellectual capital dalam memengaruhi kinerja organisasi sektor publik masih relatif terbatas. Penelitian ini bertujuan untuk menguji pengaruh intellectual capital yang terdiri atas public human capital, public structural capital, dan public relational capital terhadap kinerja organisasi sektor publik. Data primer diperoleh melalui penyebaran kuesioner kepada auditor pada Perwakilan Badan Pengawasan Keuangan dan Pembangunan (BPKP), dengan jumlah sampel akhir sebanyak 38 responden. Data dianalisis dengan metode Partial Least Squares–Structural Equation Modeling (PLS-SEM) menggunakan aplikasi SmartPLS. Hasil penelitian menunjukkan bahwa public structural capital berpengaruh positif terhadap kinerja organisasi, sedangkan public human capital dan public relational capital tidak berpengaruh. Temuan ini menegaskan pentingnya structural capital dalam mendukung pencapaian kinerja organisasi sektor publik, sekaligus memberikan kontribusi pada literatur mengenai peran intellectual capital dalam konteks organisasi pemerintah di Indonesia.
From compliance to competitiveness: MSME adaptation to the VAT rate increase in Jakarta Adelia, Miska; Firmansyah, Amrie
Educoretax Vol 5 No 7 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i7.1737

Abstract

This study examines the responses of Micro, Small, and Medium Enterprises (MSMEs) in Jakarta to the increase in Value Added Tax (VAT) rates, focusing on administrative challenges and pricing strategies to maintain competitiveness and business sustainability. A qualitative design was employed using content analysis of secondary data. It comprised nine peer-reviewed journal articles published between 2020 and 2025 obtained through Google Scholar, and six tax regulations purposively selected for their relevance to VAT reform. The findings indicate that MSME responses are primarily determined by their regulatory understanding, digital readiness, and capacity to adapt to fiscal changes. Key challenges include low tax literacy, difficulties operating e-invoicing systems, and limited comprehension of Taxable Entrepreneur (PKP) obligations. The complexity of digital administration remains a significant barrier, particularly for enterprises with limited technological capacity. To mitigate fiscal pressures, MSMEs adopt various pricing strategies supported by cost efficiency, digitalization, and sound financial planning. The study recommends that the Directorate General of Taxes simplify VAT reporting procedures, strengthen adaptive tax education, and expand digital infrastructure. Meanwhile, MSMEs are encouraged to enhance financial management and technological readiness. Future research should incorporate primary data collection to provide richer contextual insights into MSME adaptation to taxation reforms.
APAKAH AGRESIVITAS PAJAK MENURUNKAN TINGKAT KEINFORMATIFAN LABA PERUSAHAAN? Pamungkas, Pria Aji; Firmansyah, Amrie
Ultimaccounting Jurnal Ilmu Akuntansi Vol 13 No 1 (2021): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v13i1.2029

Abstract

Abstract” This research aims to examine the association between tax aggressiveness and the level of earnings informativeness. This study examines whether tax aggressiveness is being responded to by the market. This study's methodology is a quantitative approach with multiple linear regression models and panel data. The sample employed in this study is trading sector 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 2017 to 2019. The sample selection using a purposive sampling method with the number of samples amounted to 48 firm-year. This study suggests that tax aggressiveness is negatively associated with the level of earnings informativeness. The complexity of the company's tax aggressiveness activities makes it more difficult for investors to understand the quality of earnings reported by the company. Keywords: Tax Aggressiveness; Tax Avoidance; Earnings Informativeness; ERC; Market Responsiveness
PRAKTEK MANAJEMEN LABA DI INDONESIA: KOMITE AUDIT, KOMISARIS INDEPENDEN, ARUS KAS OPERASI Sari, Intan Permata; Tjandra, Timothy; Firmansyah, Amrie; Trisnawati, Estralita
Ultimaccounting Jurnal Ilmu Akuntansi Vol 13 No 2 (2021): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v13i2.2376

Abstract

Abstract” The purpose of this study is to examine the effect of independent variables, namely independent commissioners, operating cash flows, and audit committees, on earnings management. The data for this research is sourced from the financial statements of manufacturing companies that focus on the consumer goods industry listed on the Indonesia Stock Exchange from 2015 to 2019. Sampling was carried out by purposive sampling totaling 104 observations sourced from www.idx.co.id. This study's test is panel data regression analysis with a fixed-effect model. This study indicates that the independent commissioner is positively associated with earnings management, while the audit committee and operating cash flow are not associated with earnings management. The Indonesian Financial Services Authority needs to improve the rules for implementing corporate governance and monitoring the implementation of the corporate governance structure, and coordinating with the Indonesian Institute of Accountants to improve disclosure of information in financial statements. Keywords:, Audit Committee; Earnings Quality; Independent Commissioner; Operating Cash Flow
ARE SUSTAINABILITY DISCLOSURE AND TAX AVOIDANCE ASSOCIATED WITH THE COST OF DEBT? Hutabarat, Paskah Deby Chabelita; Firmansyah, Amrie
Ultimaccounting Jurnal Ilmu Akuntansi Vol 14 No 2 (2022): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v14i2.2793

Abstract

Abstract” This study examines whether sustainability disclosure and tax avoidance affect the cost of debt. The research data was obtained from financial statements, annual reports and sustainability reports of property and real estate sub-sector companies in Indonesia listed on the Indonesia Stock Exchange (IDX) for the period 2017 to 2020. Data sourced from www.idx.co.id, www.idnfinancials.com and the authorized company's websites. Based on purposive sampling, the total sample used in this study amounted to 104 observations. Hypothesis testing is conducted by using multiple linear regression analysis for cross-section data. The study results conclude that sustainability disclosure and tax avoidance are not associated with the cost of debt. This research indicates that the Indonesia Financial Services Authority should increase supervision over sustainability and company policies to finance companies through debt made by listed companies. Keywords: Cost of Debt; Tax Avoidance; Corporate Social Responsibility
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 Dewangga Rexipal 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