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IMPLEMENTATION OF MURABAHAH ACCOUNTING ON OTO BSM FINANCING IN MANDIRI SYARIAH BANK: IS IT COMPLIANT WITH PSAK 102? Muhammad Said Albana; Amrie Firmansyah
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 8 No. 2 (2021): Maret-2021
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol8iss20212pp193-202

Abstract

ABSTRAKPenelitian ini bertujuan untuk mengulas penerapan akuntansi murabahah pada pada pembiayaan BSM OTO di Bank Syariah Mandiri. Penelitian ini menggunakan metode kualitatif dengan content analysis dan wawancara kepada dua informan. Informan terdiri dari Customer Sales Executive Bank Mandiri Cabang Depok dan dosen akuntansi syariah di STIEBI. Content analysis dilakukan untuk melakukan identifikasi transaksi murahabah yang terdapat dalam laporan keuangan dan laporan tahunan Bank Syariah Mandiri. Wawancara dilakukan untuk mengkonfirmasi dan menggali informasi lebih dalam berdasarkan hasil content analysis. Penelitian ini menyimpulkan bahwa Penerapan akuntansi murabahah yang terdapat dalam produk BSM OTO pada Bank Syariah Mandiri telah sesuai dengan prinsip-prinsip akuntansi murabahah yang berlaku di Indonesia.  Kata Kunci: murahabah, pembiayaan, akuntansi syariah. ABSTRACTThis study aims to review the implementation of murabahah accounting on OTO BSM financing at Bank Syariah Mandiri. This study uses qualitative methods with content analysis and interviews with two informants. Informants consisted of Customer Sales Executives at Bank Mandiri Depok Branch and sharia accounting lecturer in STIEBI. Content analysis was performed to identify murabahah transactions in the financial statements and annual reports of Bank Syariah Mandiri. Interviews were conducted to confirm and dig more in-depth information based on the results of content analysis. This study concludes that the implementation of murabahah accounting in BSM OTO products at Bank Syariah Mandiri is generally under the murabahah accounting principles applicable in Indonesia.Keywords: murabahah, financing, sharia accounting. DAFTAR PUSTAKAAmrullah. (2016). Analisis penerapan PSAK No. 102 tentang akuntansi murabahah. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), 1(1), 341-351.Antonio, M. S. (2017). Bank syariah dari teori ke praktek. Jakarta: Gema Insani.Ardha, N. B. D., & Rahman, A. F. (2013). Analisis perlakuan akuntansi murabahah pada PT Bank Rakyat Indonesia syariah cabang Kota Malang. Jurnal Ilmiah Mahasiswa FEB Universitas Brawijaya, 2(2), 1-23.Astika, S., & Suarni, A. (2018). Analisis penerapan akuntansi syariah berdasarkan PSAK 102 pada pembiayaan murabahah di PT. Bank BNI syariah cabang Makassar. Jurnal FEBI Universitas Muhammadiyah Makassar, 1(1), 40-60.Bank Syariah Mandiri. (2019). Laporan tahunan tahun 2018. Jakarta: Bank Syariah Mandiri.Budi, S. (2016). Standar produk perbankan syariah murabahah. Jakarta: Ototritas Jasa KeuanganDPR RI. (2008). Undang-Undang Nomor 21 Tahun 2008 tentang Perbankan SyariahDSN MUI. (2000). Fatwa Dewan Syariah Nasional No.4/DSN-MUI/IV/2000 tanggal 1 April 2000 tentang murabahah.DSN MUI. (2002). Fatwa DSN No.23/DSN-MUI/III/2002 tentang potongan pelunasan dalam murabahah.DSN MUI. (2017). Fatwa Dewan Syariah Nasional No.111/DSN-MUI/IX/2017 tanggal 19 September 2017 tentang akad jual beli murabahah.IAI. (2016). Standar akuntansi keuangan syariah. Jakarta: Ikatan Akuntan Indonesia.Ismail. (2011). Perbankan syariah. Jakarta: Kencana.Nurhayati, S., & Wasilah. (2020). Akuntansi syariah di Indonesia. Jakarta: Salemba Empat.Otoritas Jasa Keuangan. (2016). Standar produk perbankan syariah murabahah. Jakarta: Departemen Perbankan Syariah OJK.Otoritas Jasa Keuangan. (2019). Statistik perbankan syariah. Jakarta: Ototritas Jasa Keuangan.Parno., T. (2016). Analisis penerapan PSAK No. 102 untuk pembiayaan murabahah pada KPN IAIN Samarinda. Jurnal Ekonomi Islam el-JIZYA, 4(2), 285-313.Putra, P., & Hasanah, M. (2018). Pengaruh pembiayaan mudharabah, musyarakah, murabahah, dan ijarah terhadap profitabilitas 4 bank umum syariah periode 2013-2016. Jurnal Organisasi dan Manajemen, 14(2), 140-150.Raharjo, S., Wahyuni, S. (2019). Analisis pengaruh pembiayaan murabahah dan mudharabah terhadap nilai perusahaan dengan profitabilitas sebagai variabel intervening. Jurnal Bisnis dan Manajemen (Journal of Business and Management), 19(1), 39-50.Rianto, N. (2012). Dasar-dasar pemasaran bank syariah. Bandung: CV. Alfabeta.Rivai, V. (2010. Islamic banking. Jakarta: Bumi Aksara.Sari, D. W., & Anshori, M. Y. (2018). Pengaruh pembiayaan murabahah, istishna, mudharabah, dan musyarakah terhadap profitabilitas (Studi pada bank syariah di Indonesia periode Maret 2015 – Agustus 2016). Accounting and Management Journal, 1(1), 1-8.Wangsawidjaja. (2012). Pembiayaan bank syariah. Jakarta: PT Gramedia Pustaka.Wiroso. (2011). Produk perbankan syariah. Jakarta: LPFE Usakti
MANAJEMEN LABA, CORPORATE GOVERNANCE, KUALITAS AUDITOR EKSTERNAL DAN AGRESIVITAS PAJAK Cahya Adhi Kusuma; Amrie Firmansyah
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 9, No 1 (2018)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v8i1.2601

Abstract

ABSTRACT This study is aimed to examine the effect of earnings management, corporate governance, and auditor quality on agresivitas pajak. Using samples from manufacturing companies listed on the Indonesia Stock Exchange in the period 2011 to 2015, the data will be examined with regression multiple analysis. The results of this study indicate that earnings management has a positive impact to tax aggresiveness. While corporate governance which consists of the percentage of institutional ownership, the percentage of independent commissioners, and the total member of the audit committee shows that those have no impact to agresivitas pajak. Lastly, auditor quality also have no impact to agresivitas pajak as well. KEYWORDS: Earnings Management, Corporate Governance, Auditor Quality, Tax Aggresiveness
Do Derivatives Instruments Ownership Decrease Firm Value in Indonesia? Amrie Firmansyah; Eko Bayu Dian Purnama
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 1 (2020): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

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

Abstract

This research aims to examine the association between derivatives instruments and firm value. This research is quantitative research with multiple linear regression models and panel data. The sample employed in this research is non-financial companies listed on the Indonesia Stock Exchange (IDX). The type of data used in this study is secondary data sourced from financial statements, stock price information, and annual reports from 2012 to 2017. The sample selection using a purposive sampling method with the number of samples amounted to 246 firm-year. The result of this study suggests that a derivatives instrument is not associated with firm value. Investors in Indonesia do not consider ownership of derivative instruments by companies whether those are harmful of not for the investment impact. Also, derivatives do not have an official market in Indonesia as well as investors also do not understand the purpose of derivative ownership by companies.
Transfer Pricing Aggressiveness, Thin Capitalization, Political Connection, Tax Avoidance: Does Corporate Governance Have A Role in Indonesia? Eta Fasita; Amrie Firmansyah; Ferry Irawan
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 1 (2022): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i1.17313

Abstract

This study investigates the association of transfer pricing aggressiveness, thin capitalization, and political connection with tax avoidance and the corporate governance's role in moderating these associations. The secondary data of this study are data and information obtained from financial reports and annual reports sourced from www.idx.co.id and www.idnfinancials.com. The analysis is conducted on 61 non-financial multinational companies listed on Indonesia Stock Exchange over the 2016-2019 period, chosen by the purposive sampling method resulting in 244 firm-year. Hypothesis testing employs regression analysis with a data panel.  The result suggests that transfer pricing aggressiveness and political connection are negatively associated with tax avoidance. In contrast, thin capitalization is positively associated with tax avoidance. However, corporate governance can weaken each of these associations. This study indicates that the Indonesian Tax Authority should consider multinational companies with large interest debt structures on the list of priorities in tax inspection policy. Also, this study shows Indonesian firms are less likely to use political connection and transfer pricing to avoid tax.
Are Accrual Earnings Management and Real Earnings Management Related to Total Risk and Idiosyncratic Risk? Rohmat Kunto Wijoyo; Amrie Firmansyah
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 2 (2021): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i2.15091

Abstract

This study aims to determine the association between accrual earnings management and real earnings management with total risk and idiosyncratic risk in Indonesia. This study approach employs quantitative methods. The secondary data in this study were sourced from financial reports and share prices of textile and garment sub-sector companies listed on the Indonesia Stock Exchange from 2015 up to 2019 obtained from www.idx.co.id, www.idnfinancials.com, and www.finance.yahoo.com. Based on purposive sampling, the number of samples in this study amounted to 75 observations. Hypothesis testing employed in this study is multiple regression analysis for panel data. This study suggests that accrual earnings management is negatively associated with total risk and idiosyncratic risk, but real earnings management is positively associated with total risk and idiosyncratic risk. Earnings accrual management carried out by managers for efficiency is not a risky action. This study indicates that the Financial Services Authority needs to improve policies related to investor protection in Indonesia. In addition, investors should consider information about the company's ability to generate operating cash flow and stock price trends in recent years compared to information on high earnings in making investment decisions.
The Role Of Corporate Governance And Tax Risk In Indonesia Investor Response To Tax Avoidance And Tax Aggressiveness Amrie Firmansyah; Wahyudi Febrian; Teza Deasvery Falbo
Jurnal Riset Akuntansi Terpadu Vol 15, No 1 (2022)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v15i1.14033

Abstract

This study examines the effect of tax avoidance and tax aggressiveness on firm value. Besides, this study also analyzes the moderating role of tax risk and corporate governance in this relationship. This study employs secondary data from financial reports and stock price information at www.idnfinancials.com and www.yahoo.finance.com. The sample utilized in this study is Indonesian manufacturing companies from 2016 to 2019. Using purposive sampling, the sample obtained in the study is 260 observations. Data were analyzed employing multiple linear regression for panel data. This study suggests that tax avoidance is positively associated with firm value, while tax aggressiveness is negatively associated. Also, tax risk and corporate governance can reduce the positive effect of tax avoidance on firm value. Furthermore, tax risk and corporate governance can reduce the negative impact of tax aggressiveness on firm value. This study indicates that investors need to pay attention to companies' information to the public. Besides, the Financial Services Authority needs to improve governance policies for companies listed on the Exchange to support Indonesia's investors' protection.
Intellectual Capital, Corporate Social Responsibility, and Firm Value in Indonesia's Banking Industries Geby Agnes LumbanGaol; Amrie Firmansyah; Ayu Diana Irawati
Jurnal Riset Akuntansi Terpadu Vol 14, No 1 (2021): JRAT
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v14i1.10229

Abstract

This study investigates the effect of intellectual capital and corporate social responsibility on the firm value in Indonesia Banking companies. This study was designed as a quantitative study based on multiple linear regression models. The study sample of 116 observations was selected from banking companies listed on the Indonesia Stock Exchange that met the criteria for having financial reports with complete data and disclosing corporate social responsibility in the 2014-2019 period. Research finds that intellectual capital has a positive and significant effect on firm value. On the other hand, corporate social responsibility does not affect firm value. The banking companies must manage intellectual because it positively impacts the market better and efficiently. Also, corporate social responsibility activities need to be improved to obtain a more positive response from the market.
Pengaruh Pendapatan Asli Daerah, Dana Perimbangan, Dan Ukuran Pemerintah Daerah Terhadap Indeks Pembangunan Manusia Di Provinsi Kalimantan Tengah Tahun 2011—2018 Martin Tamaro Siburian; Muhammad Agrata Abdullah; Amrie Firmansyah
Tirtayasa Ekonomika Vol 16, No 1 (2021)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jte.v16i1.11149

Abstract

This study aims to examine the effect of local revenue (PAD), balancing funds, and local government size on the human development index (HDI) using all district data in the province of Central Kalimantan (Borneo) from 2011 to 2018. Based on purposive sampling technique using data from 13 districts of its entities, 104 observations were tested. The source of data used was obtained from General Directorate of Fiscal Balance (DJPK) Ministry of Finance, Republic of Indonesia and Indonesian Statistics Bureau (BPS) Province of Central Kalimantan. The analytical model used in this study is fixed effect model (FEM) as multiple linear regression model. This study concludes that PAD contributes positively on HDI, profit-sharing funds affect negatively on HDI, general allocation funds affect insignificantly on HDI, special allocation fund has positive effects on HDI, and local government size has a positive effect on HDI
KETIDAKPATUHAN PAJAK PADA USAHA MIKRO, KECIL DAN MENENGAH erwin rajagukguk; amrie firmansyah
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 15 No. 2 (2018)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v15i2.1023

Abstract

Organisation for Economic Co-operation and Development-OECD (2012) menyatakan bahwa dari semua segmen Wajib Pajak, Wajib Pajak Usaha Mikro Kecil dan Menengah (UMKM) memiliki ketidakpatuhan yang paling tinggi dari semua segmen Wajib Pajak di beberapa negara. Di Indonesia sendiri jika dilihat dari segi jumlahnya, UMKM memiliki jumlah yang begitu besar. Bahkan hampir sekitar 99 Persen dari total pelaku usaha nasional merupakan UMKM. Penelitian ini menguji pengaruh Penalty Rate, Likuiditas Keuangan, dan Ukuran Perusahaan terhadap ketidakpatuhan pajak. Sampel yang digunakan adalah wajib pajak badan UMKM berdasarkan Surat Ketetapan Pajak Kurang Bayar (SKPKB) dan data Surat Pemberitahuan (SPT) Tahunan yang diperoleh dari Direktorat Jenderal Pajak tahun 2013. Dengan menggunakan pusposive sampling, sample UMKM yang terpilih berjumlah 155. Metode pengujian dalam penelitian ini dengan menggunakan analisis regresi berganda dengan menggunakan data cross sectional. Hasil Pengujian menunjukkan bahwa penalty rate tidak berpengaruh signifikan terhadap ketidakpatuhan Wajib Pajak UMKM di Indonesia. Hasil tersebut diduga karena tingkat sanksi yang dikenakan terhadap Wajib Pajak yang tidak patuh masih cukup rendah di Indonesia. Sementara itu, likuiditas keuangan tidak berpengaruh signifikan terhadap ketidakpatuhan Wajib Pajak UMKM di Indonesia. Selanjutnya, ukuran Perusahaan berpengaruh negatif signifikan terhadap ketidakpatuhan Wajib Pajak UMKM di Indonesia.
MANAJEMEN LABA, PERTUMBUHAN ASET, RETURN SAHAM PADA PERUSAHAAN SUBSEKTOR RITEL DI INDONESIA Amrie Firmansyah; Enrico Adhanur Karyadi; Hany Sukma Setyaningtyas
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 18 No 2 (2020)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v18i2.20548

Abstract

This study aims to examine the effect of earnings management and company asset growth on stock returns. This research uses quantitative methods with panel data regression. This study's sample uses financial data for retail companies listed on the Indonesia Stock Exchange (BEI) for the period 2015-2019. The research sample was selected based on the purposive sampling method of 40 observations. This study concludes that earnings management and asset growth have a positive effect on stock returns. This study shows that the company carries out earnings management for efficiency measures in meeting investor expectations. Also, the company's assets' growth is a positive signal for investors in making investment decisions.Keywords: asset growth, earnings management, firm size, stock return
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