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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 JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi 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 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 JAKED 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) 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 International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Media Akuntansi Perpajakan IPSAR (International Public Sector Accounting Review) Accounting Student Research Journal Riset Akuntansi dan Keuangan Indonesia Veteran Economics, Management & Accounting Review The International Journal of Financial Systems Jurnal Dinamika Akuntansi Accounting Analysis Journal JAS (Jurnal Akuntansi Syariah) (Journal of Environmental Sustainability Management) Equity Indonesian Journal of Accounting and Governance Jurnal Akuntansi Siyasah Dusturiyah: State Law Review Public Accounting and Sustainability Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
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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Transfer Pricing and Tax Avoidance: The Moderating Role of Thin Capitalization Satria Yudha Nugraha; Amrie Firmansyah
Journal of Governance Risk Management Compliance and Sustainability Vol. 5 No. 1 (2025): April Volume
Publisher : Center for Risk Management & Sustainability and RSF Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/jgrcs.v5i1.3117

Abstract

Indonesia's relatively low tax ratio compared to other countries indicated the persistent issue of corporate tax avoidance. This study aimed to examine the effect of transfer pricing on tax avoidance and to assess whether thin capitalization moderated this relationship. The sample consisted of mining companies listed on the Indonesia Stock Exchange from 2021 to 2023. Panel data regression with multiple linear analysis was employed to test the hypotheses. Tax avoidance was proxied by the negative value of the Effective Tax Rate (ETR), while thin capitalization was measured using the Maximum Allowable Debt (MAD) ratio. The results showed that transfer pricing had a significant positive effect on tax avoidance, supporting agency theory. However, thin capitalization weakened the impact of transfer pricing, indicating that companies tended to adopt either strategy to reduce tax risks. These findings provided practical implications for Indonesia’s tax governance, particularly in enhancing transfer pricing oversight and reinforcing thin capitalization regulations.
Earnings Management and Firm Value: The Moderating Role of Institutional Ownership Amrie Firmansyah; Ahmad Reza Azizi; Haniyah Berliana Putri
Journal of Governance Risk Management Compliance and Sustainability Vol. 6 No. 1 (2026): April Volume
Publisher : Center for Risk Management & Sustainability and RSF Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/jgrcs.v6i1.3624

Abstract

This research aims to examine the effect of earnings management on firm value in the banking subsector in Indonesia, with institutional ownership as a moderating variable. This study uses a quantitative method. Secondary research data comes from financial reports and annual reports of banking subsector companies listed on the main board of the Indonesia Stock Exchange (IDX) from 2019 to 2023. Data were obtained from the website www.idx.co.id and the official websites of banking subsector companies that have gone public. Data collection was carried out during March 2025. Based on purposive sampling, the total research sample was 105 observations. This study shows that there is a relationship between institutional ownership disclosure, earnings management, and firm value. The results of the study indicate that: 1) earnings management has a negative effect on firm value; and 2) the interaction of institutional ownership acts as a moderating variable influencing the negative relationship between earnings management and firm value. The results of this study can contribute to company management, government, and further research.
APAKAH REGULASI PERPAJAKAN DI INDONESIA MENDUKUNG PENCAPAIAN SUSTAINABLE DEVELOPMENT GOALS? Amrie Firmansyah; Nafis Dwi Kartiko
JURNAL INFO ARTHA Vol 10 No 1 (2026): Edisi Juli 2026
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jia.v10i1.3891

Abstract

Penelitian ini bertujuan untuk menganalisis keterkaitan regulasi perpajakan di Indonesia dengan pencapaian Sustainable Development Goals (SDGs). Penelitian ini menggunakan pendekatan kualitatif dengan metode directed content analysis terhadap regulasi perpajakan Indonesia yang berlaku hingga tahun 2025, meliputi undang-undang perpajakan, peraturan pemerintah, peraturan menteri keuangan, dan peraturan direktur jenderal pajak, dengan menggunakan delapan tujuan SDGs yang relevan dengan kebijakan fiskal sebagai kerangka analisis. Hasil penelitian menunjukkan bahwa regulasi perpajakan Indonesia lebih banyak mendukung tujuan yang berkaitan dengan pertumbuhan ekonomi, industrialisasi, penguatan kelembagaan, dan mobilisasi sumber daya domestik, terutama SDG 8, SDG 9, SDG 16, dan SDG 17, yang tercermin dalam ketentuan mengenai insentif investasi, fasilitas perpajakan, penguatan administrasi dan kepatuhan pajak, serta optimalisasi penerimaan negara. Sebaliknya, dukungan terhadap SDG 1, SDG 10, SDG 12, dan SDG 13 masih terbatas dan diwujudkan melalui instrumen perpajakan tertentu yang belum secara eksplisit diarahkan untuk mendukung pencapaian tujuan tersebut. Oleh karena itu, regulasi perpajakan Indonesia berkontribusi terhadap pencapaian SDGs melalui fungsi fiskal dan ekonomi, sementara integrasi target SDGs ke dalam desain kebijakan perpajakan nasional masih memerlukan penguatan.
Assessing Indonesia's Readiness to Integrate Water Accounting into Green Fiscal Policy Amrie Firmansyah
APSSAI ACCOUNTING REVIEW Vol 5 No 2 (2025): Oktober (Articles in Progress)
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/apssai.v5i2.137

Abstract

Research aims: This study aims to map the readiness for integrating water accounting into Indonesia's green fiscal governance by developing a conceptual framework that links water accounting data, public fiscal systems, and the effectiveness of environmental expenditure as the foundation for designing an environmental budget tagging model. Design/Methodology/Approach: The study employs a scoping review approach, synthesizing national and international policy documents related to water management, sustainability reporting, and fiscal governance. Research findings: The study finds that Indonesia has achieved conceptual, regulatory, fiscal, and institutional readiness to adopt water accounting within its green fiscal governance system. The existing statistical infrastructure aligns with the principles of environmental-economic accounting, while the Climate Budget Tagging mechanism provides a fiscal foundation that can evolve into a comprehensive Environmental Budget Tagging system encompassing water-related expenditures. Theoretical contribution/Originality: This study extends the literature by explicitly connecting water accounting with fiscal policy mechanisms, integrating perspectives from environmental–economic accounting, climate governance, sustainability reporting, and public sector accounting into a single conceptual framework applicable to policy design. Practitioner/Policy implication: The findings provide a foundation for policymakers to integrate water-related data into fiscal decision-making, promoting transparent and evidence-based environmental budgeting. Embedding water accounting within fiscal systems can strengthen the efficiency, accountability, and sustainability of public spending, aligning it with national green development goals. Research Limitation/Implication: The study is conceptual in nature and limited to publicly available documents; future research may conduct empirical assessments to validate fiscal-environmental linkages and measure the effectiveness of implementation.
Transformational leadership, business intelligence, and e-government: Enhancing public sector performance mediated by risk management Amrie Firmansyah; Lutfi Abdul Khakim
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 11 No. 2 (2025): JTAKEN Vol. 11 No. 2 December 2025
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v11i2.1919

Abstract

Public sector organizations face increasing pressure to improve performance, accountability, and service delivery amid increasing complexity and uncertainty. While transformational leadership, business intelligence (BI), and e-government have been independently associated with performance improvement, their combined impact—particularly through the mediating role of risk management—remains underexplored. This study investigates the influence of transformational leadership, BI, and e-government on organizational performance in the public sector, with risk management as a mediating variable. Using empirical data from the Ministry of Finance in Indonesia, the study examines how these factors collectively enhance performance by fostering a risk-aware culture, promoting data-driven decision-making, and streamlining administrative processes through digital integration. Partial least squares structural equation modeling (PLS-SEM) was employed to test the model. The findings reveal that transformational leadership, BI, and e-government each exert both direct and indirect positive effects on organizational performance, with risk management acting as a key mediating mechanism. The novelty of this study lies in its integrated framework, which connects leadership, technology, and risk governance in explaining public sector performance. It contributes to the limited literature on risk management in the public sector. It presents practical insights for policymakers seeking to optimize governance frameworks through effective leadership and technological solutions.
Mapping issues and solutions in the management of non-tax state revenue in Indonesia Amrie Firmansyah; Puji Wibowo
Journal of Law, Administration, and Social Science Vol 6 No 1 (2026)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jolas.v6i1.2003

Abstract

Non-Tax State Revenue (PNBP) is a significant source of state income that plays a crucial role in supporting state financial management. However, the Financial Audit Agency (BPK) audit report indicates that PNBP management continues to face recurring and systemic problems. This research aims to identify the primary issues of PNBP in Indonesia and to explore alternative solutions discussed in the academic literature through a scoping review. This research combines the findings of the BPK Semester Examination Results Summary (IHPS) for the 2020-2024 period as a basis for problem identification with relevant academic literature as an alternative source of solutions. Literature searches were carried out via Google Scholar using the Publish or Perish application for publications for the 2021-2025 period. Of the 81 articles identified at the initial stage, those with a strong connection and substantive relevance were synthesized in the analysis of research results. The research results identified seven main groups of PNBP problems, namely non-compliance with collection and deposits, weaknesses in determining and applying rates and legal basis, direct use of PNBP, management of receivables and billing, system and data limitations and digitalization, capacity of human resources and management organizations, as well as weak supervision and internal control. A synthesis of the literature reveals that the solutions proposed in previous research often remain partial and fail to fully address the integrated and recurring nature of PNBP problems. This research makes a significant contribution by systematically mapping PNBP problems and solutions based on state audit findings and academic literature, and by highlighting the importance of a comprehensive governance approach to enhancing PNBP management in Indonesia.
Carbon Emission Disclosure, Carbon Performance, and Firm Value: Exploring Intellectual Capital’s Role Luthfi Darmawan; Amrie Firmansyah
Jurnal Dinamika Akuntansi Vol. 17 No. 1 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v17i1.19480

Abstract

Purposes: This study investigates the impact of carbon emission disclosure and carbon performance on firm value, with intellectual capital as a moderating variable. The research addresses the increasing importance of sustainability disclosures and their effect on corporate valuation, particularly in the mining sector, which significantly contributes to global carbon emissions. Methods: This research employs a quantitative method by examining data from 63 mining companies listed on the Indonesia Stock Exchange (IDX) for 2020–2023. Through purposive sampling, 34 companies were selected, resulting in 94 observations. The data were analyzed using unbalanced panel data regression with the help of STATA software. Findings: The results show that carbon emission disclosure negatively impacts firm value, while carbon performance positively influences firm value. However, intellectual capital does not moderate the relationship between carbon emission disclosure, carbon performance, and firm value. Novelty: This research highlights the limited role of intellectual capital in enhancing the effects of sustainability practices on firm value, providing new insights into its integration within corporate strategies. It emphasizes the need for companies and policymakers to optimize intellectual capital utilization in sustainability practices to improve corporate value. Future studies could explore other industries or incorporate additional moderating variables for a more comprehensive analysis.
SUSTAINABILITY PERFORMANCE AND EARNINGS MANAGEMENT: THE ROLE OF BOARD MEETINGS Jazman Jakeem; Amrie Firmansyah
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 8 No. 1 (2026): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v8i1.2842

Abstract

Increasing attention toward sustainability disclosure has raised questions about whether Environmental, Social, and Governance (ESG) initiatives genuinely reflect corporate responsibility or are strategically utilized to obscure earnings management practices. This study employs a quantitative approach to examine the influence of ESG performance and intellectual capital on earnings management, while accounting for the frequency of board meetings as a moderating factor. The sample consists of 31 healthcare firms listed on the Indonesia Stock Exchange over the 2020-2024 period, yielding 109 firm-year observations selected using purposive sampling. The analysis relies on secondary data derived from audited annual reports and sustainability reports. To test the proposed relationships, the study uses unbalanced panel-data regression. The findings indicate that higher ESG disclosure is positively associated with earnings management, suggesting that sustainability reporting may be used as a strategic instrument for opportunistic financial reporting. In contrast, intellectual capital efficiency does not show a statistically significant relationship with earnings management. Furthermore, the frequency of board meetings enhances monitoring in the relationship between ESG performance and earnings management, but it does not influence the association between intellectual capital and earnings management.
APAKAH LEVERAGE DAN PROFITABILITAS DAPAT MENINGKATKAN EARNING RESPONSE COEFFICIENT? Devi Pujiati Rohmah; Melinda Purnama Kurnia Sari; Moch Rifqi Rizal; Amrie Firmansyah
JURNAL INFO ARTHA Vol 8 No 2 (2024): Edisi November 2024
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jia.v8i2.2711

Abstract

The objective of this study is to assess the impact of leverage and profitability on the Earnings Response Coefficient (ERC). The utilized methodology employs a quantitative approach, utilizing annual data from logistics sector companies listed on the Indonesia Stock Exchange (IDX) for the period spanning from 2020 to 2022. The data were collected from the official IDX website, www.idx.co.id, using purposive sampling techniques. A total of 45 observations were selected for the sample. Panel data was subjected to hypothesis testing using multiple linear regression analysis. The research findings indicate that leverage positively influences ERC, however profitability does not have a significant effect on ERC. This work aims to make a valuable contribution to the existing literature on ERC, particularly in the context of corporate data in the logistics sector, which has received limited attention in earlier research.
Implementasi Akuntansi Karbon dalam Kebijakan Fiskal Hijau di Indonesia: Kajian Scoping Review Amrie Firmansyah
SUBSTANSI Vol 9 No 2 (2025): JURNAL SUBSTANSI
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35837/subs.v9i2.3672

Abstract

Research objective: This study aims to analyze the extent to which Indonesia's fiscal policy has incorporated carbon accounting principles within the public accounting system and green fiscal governance. Method: The study employs a scoping review approach, examining legal documents, fiscal policies, institutional reports, and international references related to the management of carbon economic value. Data were analyzed qualitatively and thematically to map the relationship between fiscal policy, public accounting systems, and carbon economic mechanisms in Indonesia. Research findings: The results indicate that Indonesia's legal and institutional frameworks have supported the implementation of carbon-based fiscal instruments; however, the integration between fiscal reporting systems and environmental data remains limited. Practical implication: The study provides recommendations for the Ministry of Finance, the Ministry of Environment and Forestry, and Bappenas to strengthen institutional coordination and integrate fiscal reporting with carbon-related information.
Co-Authors A.M. Nur Ramadhana Nashrul Ummam Abdul Al-Malik Al-Muluk Abdullah Aziz Alaika 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 Reza Azizi Ahmad Surya Widyansyah Ahmad Surya Widyansyah Ahmad Syakur Aji Kusumo Ardi 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 Ammar Ramadhan 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 Andy Setiawan Andy Setiawan 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 Arip Budianto Arista, Paula Ariya Parendra Artikayara Yunidar Arwianto, Yusuf Dwi Aryotama, Putra Askiah, Ummi Astrid Yulianty Aulia Amira Auliya Indriyan Ustadza Aurel , Princes Ayu Diana Irawati Azalia, Amanda Izumi Azka Rifqi Prasetya Aji Azkalina Diazani Azmi Kurnia Izzati Bachtiar, Muchamad Izaaz Hannun Badruzzuhad, Muhammad Taufiq Banuaji, Armananda Didha Bayu Triyo Prihatin Bella Anggelina Benedictus, Suryagus 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, M. Irvan David Manuel David Sandro Simorangkir Deddy Sismanyudi Deddy Sismanyudi Desmintari Desrir Miftah Devi Pujiati Rohmah Deviansyah, M. Rafli Dewa Gede Agung Trimartana Krisna Wibawa Dewabrata, Christian Dewangga Rexipal Dewantara, Reza Ardian Putra Dewi , Sofiana Dewi Darmastuti Dewi Darmastuti Dewi Darmastuti 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 Dwi Juliyanto Edi Nugroho Ednoer, Elzami Haqie Eko Bayu Dian Purnama Elisabeth Elisabeth Elisabeth Octa Cesara Elzami Haqie Ednoer 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 Fajriyah, Isna Lailatul Fakhria, Sofi Wahda Falbo, Teza Deasvery Fanni, Fadilla Fardan Ma’ruf Zainuddin Farhan Hadiantoro Fariz Zulham Fasita, Eta Fathurahman, Fajar Fauziah, Sarah Febrian, Wahyudi Febriani, Cika Febriyanto, Ahmad Sigid Ferdiawan, Yopi Ferry Irawan Fiqry Fachrezzy Putra Firaz, Ramiz Firda Wasyiah Fitriyani, Siti FN Muktiono Dimi Fransiskus Junior Sipangkar Friska Dwi Enita 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 Haniyah Berliana Putri 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 Hendri Josep Saing Hendrik Perwira Herly Pujilestari Hermanto Hermanto Herwanda, Reyhan Heryana, Dadi Hidayat, Fikri Hidayatullah, Firda Hizkia, Andry Hizkiel, Yusak David Huda , Muchammad Nurul Huda, Arifudin Miftakhul Husna, Mitsalina Choirun Hutabarat, Paskah Deby Chabelita I Gede Dupopadana I Kadek Arik Juana Putra I Putu Hendy Bimantara Dinata Ihsani, Masayu Annisa Iis Iswandy Iis Iswandy Ikhsan, Wishmy Meinawa Indra Kurniawan Indriana, Putri Intan Permata Sari Intan Permata Sari intan permata sari Intan Puspitarini IQBAL , MUHAMMAD Irfan Fauzi Irfan Fauzi Irfan Fauzi Irfan Fauzi Irham Salman Iskandar Iskandar Iskandar Iskandar Jadi, Pramuji Handra Jamal Akrom Januardi Januardi Januardi Januardi Jaren Jef Geovan Pinem Javier Reynold Prisadi Jayanto, Veronica Jazman Jakeem Jenifer Antonius Jesicha Hilery Br Ginting Jimmy Jimmy Jiwandaningtyas, Mellida Ema JUBAEDAH JUBAEDAH, JUBAEDAH Juliyanto, Dwi Jumig, Ilvandri Jun Rifky Prayuda Juslen justinus Sihombing Kamalia, Alfia Kardin, Ade Laely Fitriyani Kartiko, Nafis Dwi Kartiko, Nafis Dwi Kelvin Krioagustin Putra Khakim, Lutfi Abdul Kharisma, Andy Novendra Khoirunisa, Ikasari Khoirunnisa, Indah Rosewika Suryaning Kridantika, Winanda Setyaning Krisnandono, Diananto Kurniawan, Validita 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 Lutfi Abdul Khakim Lutfi Abdul Khakim Lutfiyatul Arifah Luthfi Darmawan 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 Melinda Purnama Kurnia Sari Melisa Rosman Melyawati Melyawati Michelle, Michelle Miftah, Desrir Mirwan Alkhatiri Misqiyah, Naela Zaqiyatul Mitsalina Choirun Husna Moch Rifqi Rizal 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 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 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 Nor, Aji M. Elvin 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 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, Rizki Sari Eka Putri, Sarah Widyana Qadri, Resi Ariyasa Raainaa, Nural Achmad Rachmadhika, Hendra Arie Radhitiya Wicaksana Radita, Ferensia Rafadilla, Vita Bakti Rafi Anan Dzulfikar Rahayu Asriyani Rahmadhanty, Dwi Riski Rahman Triadi Putra Rahman, Muhammad Abdul Izzatur Rahmat Hollyson Raihan Ramadhan Raja Pangestu Raja Pranatha Doloksaribu Raka Putra Rakasiwi, Devina Aurellia Raldin Alif Al Hazmi Ramadhan Try Adriansyah 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 Rian Fatra Wijaya 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, Afidah Nur Rizky Amalia Rizky Darmawan Rizky Tiaro Sulistyo Rizky Yolando 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 Sasongko, Rossa Kurnia Satria Yudha Nugraha Satya Budi Tama Saud, Yehezkiel Victor Sa’diyyah, Dewi Khalimatus Selly Florentina Yuliana Septian Ventiarso Septian Ventiarso Sessa Tiara Maretaniandini Setiawan, Tommy Avif Setiawan, Tommy Aviv Setyo Baskoro Wicaksono Sheila Sheila Shidqi, Farhan Sholehudin Adi Nugroho Siagian, Maria Florensia Siddy Akbar Febrianza Sigit Lutvian 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 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 Vito, Bernadi 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 Yoga Arya Putera 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 Zubir Azhar