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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN AKUNTANSI AKRUAL PADA PEMERINTAH DAERAH KABUPATEN BANTUL Jayanti Mandasari; Zulkifli Zulkifli
Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Vol 5 No 1 (2018): Jurnal Riset Manajemen
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrm.v5i1.44

Abstract

The purposes of this study are : 1. to analyze the influence between the education level of financial staff on the application of accrual accounting. 2. to analyze the effect of the experience of running the cash basis toward accruals on the accrual accounting application. This research design is quantitative research by using regression test, where the principal data from samples of a population is collected by distributing questionnaire instrument. Hypothesis testing performed by Multiple Linear Regression was used to test the effect between variables of education staff finance level (X1) and experience running cash basis toward Accrual (X2) on Accrual Accounting (Y) application. The results of this study indicate that: a) The level of education of financial staff (X1) has a positive influence on the application of accrual accounting (Y). This is indicated by the results of research showing that staff education level has an explanation power of 59.3%. b) The result of experience analysis running cash basis toward accrual (X2) show value t count equal to 4,744 with sig. 0,000. Therefore the value of sig. <0.05 then Ho is rejected, which means experience running the cash basis (X2) has a positive effect on the application of accrual accounting (Y).
PENGARUH CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, PROFITABILITAS DAN PERTUMBUHAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN Zulkifli Zulkifli; Latifah Latifah
Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Vol 8 No 1 (2021): Jurnal Riset Manajemen
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrm.v8i1.244

Abstract

This research is aimed to analyze the influence of Corporate Governance, Firm Size, and Profitability, dan Firm Growth to Dividend Policy in the manufacture Corporations which are registered in Indonesian Stock Exchange in period of 2017 – 2019, both in partially or simultaneously. The variables which will be studied: corporate governance that is proxied with the number of board commissioners and institutional ownership, firm size, profitability and firm growth. The Populations in this research are the manufacture corporations which are registered in BEI in period of 2017-2019. The samplings in the research are 20 manufacture corporations that are achieved by the technique of purposive sampling. Analysis of research data used multiple linier regression method that was assisted by SPSS 23.0 software. This study used multiple linier regression method showed that partially profitability variable and the firm growth were influencing significantly to the dividend policy, meanwhile the number of board commissioners, institutional ownership, and firm size were not influencing to the dividend policy. The result of this research simultaneously showed that the number of board commissioners, institutional ownership, firm size, profitability, and firm growth were influencing positively and significantly to the dividend policy.
ANALISIS RASIO UNTUK MENILAI KINERJA KEUANGAN DAERAH KABUPATEN GUNUNGKIDUL TAHUN 2013-2017 Viska Rosaliena; Zulkifli Zulkifli
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 27 No 2 (2019): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (276.983 KB) | DOI: 10.32477/jkb.v27i2.60

Abstract

The results of the study show that the financial performance of Gunungkidul Regency which still needs attention is the regional dependency ratio and regional financial independence ratio which shows that the financial condition of the Gunungkidul Regency Government is still dominated and highly dependent on the Central Government, while on the effectiveness of Regional Original Revenue and income efficiency shows that Gunungkidul Regency has optimal and efficient capability in managing Regional Original Revenue, then the harmony ratio shows that the proportion of operating expenditure budget allocation still dominates compared to the budget for capital expenditure but there have been efforts to increase the proportion of development expenditure. This research was conducted at the Regional Financial and Asset Agency of the Gunungkidul Regency Government. This research approach uses a quantitative descriptive approach by collecting data contained in the Regional Expenditure Budget and in the Gunungkidul District Government Financial Report for the 2013-2017 budget year. The results of the study show that the financial performance of Gunungkidul Regency which still needs attention is the regional dependency ratio and regional financial independence ratio which shows that the financial condition of the Gunungkidul Regency Government is still dominated and highly dependent on the Central Government, while on the effectiveness of Regional Original Revenue and income efficiency shows that Gunungkidul Regency has optimal and efficient capability in managing Regional Original Revenue, then the harmony ratio showsthat the proportion of operating expenditure budget allocation still dominates compared to the budget for capital expenditure but there have been efforts to increase the proportion of development expenditure.
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN (SAP) BERBASIS AKRUAL DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN GUNUNG KIDUL Kurnia Rahmah; Zulkifli Zulkifli
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 26 No 2 (2018): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (170.116 KB) | DOI: 10.32477/jkb.v26i2.104

Abstract

This research aims to analyze the effect of application of government accounting standard and the effect of region’s financial accounting system on the quality of regency financial statements GunungKidul regency (empirical study at government institutions in GunungKidul regency DIY). There are 36 respondents in this research uses purposive sampling method. SPSS 17.0 is used to analyze hypotheses in this research. Based on the result of this research are application of accrual basis government accounting standard influence positively, but not significant on quality of regency financial statements GunungKidul regency, and region’s financial accounting system influence positively, but not significant on quality of regency financial statements Gunung Kidul regency.
PENGARUH PENERAPAN CORPORATE GOVERNANCE (GCG) DAN BUDAYA ORGANISASI PENGELOLA ZAKAT TERHADAP MOTIVASI PEMBAYARAN ZAKAT PENGHASILAN DI DIY Muda Setia; Zulkifli Zulkifli
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 26 No 1 (2018): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (387.987 KB) | DOI: 10.32477/jkb.v26i1.129

Abstract

Zakat is a worship that has two dimensions of the vertical and horizontal, which is worship as a form of obedience to God (vertical) and as a duty to fellow human (horizontal). One of the large potential of zakat is zakat income. But so far zakat income has not been well managed including aspects of collection. This study was conducted to determine the effect of the application of the principles of good corporate governance and organizational culture on the motivation to pay zakat income in Yogyakarta Special Region. The result of t test on the variable of good corporate governance has an effect on the motivation of zakat payment of income, it is shown with tcount 3,063 with significance value 0,003. While the organizational culture variable is 2,800 with significance value 0,006. This test shows that the significance value <0.025. F test results on the concurrent effects of good corporate governance and organizational culture shows F count is 6.673 with a significance value of 0.002. This test shows that the significance value <0.05. This test shows that there is a positive influence of Good Corporate Governance and organizational culture on the Motivation of Zakat Payment “. R square value of 0.126 shows that about 12.6% of zakat payment motivation is directly influenced by good corporate governance and organizational culture.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN Fransisca Pangestu Wardani; Zulkifli Zulkifli
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 25 No 2 (2017): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1045.34 KB) | DOI: 10.32477/jkb.v25i2.136

Abstract

This study aims to determine the effect of good corporate governance to financial performance of companies listed on the Indonesia Stock Exchange Year 2011-2015. Good Corporate Governance in this study is proxied in the Proportion of Independent Commissioner Board, Audit Committee Size, Size of Board of Directors, Board of Commissioners size. The financial performance of proxies in ROA. The sampling method using purposive sampling method. The population of 143 companies listed in the Indonesia Stock Exchange in 2015, then obtained a sample totaling 56 companies, so the amount of data used as many as 280 data. The analytical tool used (1) Descriptive statistics (2) Classical Assumption Test: Normality Test, Test Linearity, Test multicoloniarity, Autocorrelation test and test Heteroskidastity (3) Regression Analysis: The coefficient of determination (R²), Test Statistic F, and test statistics t. The results showed that the variable proportion of independent board has no effect on the financial performance measured by ROA. The size of the variable audit committee has no effect on the financial performance is measured using ROA. The size of the variable board of directors affect the financial performance is measured using ROA. The size of the variable board of directors has no effect on the financial performance is measured using ROA. Based on the results of the F test analysis showed that the proportion of independent board, the size of the variable audit committee, the size of the board of directors and board size together not significant effect on ROA, or it could be concluded that good corporate governance is not a significant effect on the financial performance of the company.
ANALISIS RASIO UNTUK MENGUKUR KINERJA LAPORAN KEUANGAN PT. GUDANG GARAM TBK YANG GO PUBLIK DI BURSA EFEK INDONESIA PERIODE 2011-2015 Nur Hidayati; Zulkifli Zulkifli
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 24 No 2 (2016): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (132.282 KB) | DOI: 10.32477/jkb.v24i2.148

Abstract

This study aims to measure the performance of the financial statements of companies that go public the Indonesian Stock Exchange (BEI). The analysis tool liquidity ratio, solvency, and profitability ratios are used to measure the performance of the company’s financial statements. The results showed that the performance of the financial statements. Gudang Garam Tbk during the five year period from 2011 to 2015 fluctuated or unstable.
ANALISIS FAKTOR-FAKTOR PERSEPSI PEGAWAI MENGENAI PENGGELAPAN PAJAK (STUDI KASUS PADA BALAI PEMERINTAHAN DESA DI DIY) Maulidya Ikhbar Nurfaizah; Zulkifli Zulkifli
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 28 No 2 (2020): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (317.101 KB) | DOI: 10.32477/jkb.v28i2.212

Abstract

This study aims to analyze and get empirical evidence on employee perceptionsabout the government of the special region of Yogyakarta Village regarding theeffect of the taxation system, protection against tax incorporation. This researchis a quantitative study and the population is all employees who are within thescope of the Yogyakarta Special Region Government Village. For sample selectionis to use a saturated sample that obtained as many as 86 respondents to bestudied. In collecting data using a questionnaire method and for data analysisusing the SPSS program. The results of this study indicate that the variables ofjustice and discrimination affect tax evasion. The taxation system variable hasno effect on tax evasion.
Analisis Kebijakan Perdagangan Internasional Nadila Silvia Amanda, Nuri Aslami
Journal Economy and Currency Study (JECS) Vol. 4 No. 1 (2022)
Publisher : Pusdikra Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/jecs.v4i1.358

Abstract

Setiap negara tidak dapat hidup sendiri. Hal ini disebabkan oleh keterbatasan sumber daya yang dimiliki. Oleh karena itu, suatu negara akan membutuhkan negara lain. Dalam rangka pemenuhan kebutuhan, setiap negara melakukan hubungan perdagangan. Hubungan perdagangan antar negara ini disebut juga perdagangan internasional. Mengapa setiap negara melakukan perdagangan internasional ? Karena dengan melakukan perdagangan internasional banyak keuntungan yang diperoleh, meskipun ada juga kerugian yang akan didapat. Setiap negara juga mempunyai kebijakan-kebijakan tersendiri untuk melindungi perekonomian dalam negeri mereka dari dampak negatif persaingan yang ditimbulkan dalam perdagangan internasional. Perdagangan internasional memungkinkan masuknya barang-barang dan jasa dari luar negeri ke dalam negeri. Jika barang dan jasa dari luar negeri lebih banyak dan lebih diminati oleh masyarakat dibandingkan produk dalam negeri, maka hal itu akan berdampakb buruk bagi perekonomian dalam negeri. Oleh karena itu, pemerintah perlu membuat suatu kebijakan perdagangan internasional.
Analisis Strategi Memasuki Pasar Internasional Putri Ramadhani, Nuri Aslami
Journal Economy and Currency Study (JECS) Vol. 4 No. 1 (2022)
Publisher : Pusdikra Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/jecs.v4i1.359

Abstract

The purpose of this study is to find out the motive for "going International SGMW, the Market Entry Mode chosen by SGMW, the reason for SGMW choosing Indonesia as its production base and knowing the segmentation, targeting, positioning and branding marketing strategies applied by SGMW in Indonesia. The data analysis method used is descriptive analysis with a qualitative approach using SWOT analysis and SWOT matrix. The results showed that the strategy applied by Wuling Motors in entering the international market was to apply the Aggressive strategy. From the results of data analysis with the SWOT matrix, it can be seen that Wuling Motors has higher strengths than weaknesses. From the results of data analysis with the SWOT matrix, it can be seen that opportunities are higher than threats. Based on these results, the appropriate strategy to be applied to Wuling Motors is the Wuling Motors Aggressive Strategy by conducting market penetration, market development and product development.
Co-Authors A. Octamaya Tenri Awaru A. Prakoso AB, Subhan Abdul Basyir, Abdul Abdul Hamid Hakim Abdul Jalil Abdul Murad Bin Ahmad Abdul Rahman Ace Suryadi ACHMAD RIFAI Addafi Aryaguna Ade Dea Putri Pratiwi Adhe Anggry Adi Pauji Pitriadi Adil Akhyar Adil Mubarak Adillah Sofiya Ananda Adiputra, Yosua Adisty Adisty Afdillah Nur Aisyah Sinaga Afdolli Ilman Ritonga Affandy, M. Afif Fathanah Radiyyah Afrizal Tanjung Agus Nurulsyam Suparman Agus Zahron Idris Agustin, Mia A. Agustina, Siska Ahmad Fadlan Ahmad Faqih Udin Ahmad Hidayat Ahmad Muhaisin B. Syarbaini Ahmad Muharmansyah Ahmad Naufal Farras Ahmad Nouvel - AMIK BSI Purwokerto Ahmad Nouvel - AMIK BSI Purwokerto Ahmad Sodikin Ahmad Ulin Ni’am Ahmad Zaki Husaini Ahmad, Khamsiah Ahmad, Nurul Qomariyah Aida Lasmi Aida Malan Sari Ainul Yusna Harahap Aisah, Mira Nur Aisyah Fitri Pasaribu Ajeng Amanda Thayeb Al Tasya Fitrah Aldasari, Tita Aldasari Aldi Rahardian MS Aldiansyah, Septianto Alfani, Syafiqurrahman Alfiah, Agry Alfin Agung Azhar Alfira Mulya Astuti Ali Ihwan Ali Ikhwan Ali Ikhwan Aliddin, Laode Asfahyadin Alifa Adzra Siregar Alim, Endy Sjaiful Alimin, Erina Alip Toto Handoko Alwah Maskuroh Alwin Basri Amalia Munajah Nasution Amalia Munajah Nasution Amaliah Amaliah Amaliah, Reski Amanda Damayanti Nasution Ambo Dalle Amel Oktavia S Amelia Padillah Siregar Amelia Putri Amelia, Anjani Rizky Ami Radianti Aminur Alfi Syahrin alfi Amir Amir Amna, Amna Amna Amru Bin As, Amru Amwa, Djauky Ridho Ananda, Chadisa Rizky Anastasia Dian Cahyaningrum Anastasya Br Ginting Andri Soemitra Andri Soemitra Andriani, Fadilah Andryan Syaputra Anggi Kartika Anggi Nurafni Anggia Septin Dwi Lestari Anggita Rizkia Anggun, Tiara Anggun Arini Anggy Giri Prawiyogi, Anggy Giri Anio Indah Lestari Nasution Anjali Marwiyah Siregar Anjani Rizky Amelia Anna Permatasari Kamarudin Anni Zuhro Syafrida Hasibuan Annisa Aprilia Annisa Edelia Annisa Karimah Karimah Ansor Nasution Antoni Antoni Anwar, Hadrian Anzalna Nur Izatunisa Apriani, Ari Apriansyah, Migi Aprilia, Nadia Aqwa Naser Daulay Aras Syazili Ardhinur Ardhinur Ardi Surya Satria Ridwan Ari Apriani Arie Nugroho, Arie Arief Rahman Arief, Yanwar Arifin Fauzi Lubis Arina Hayati Arindya Yulia FR Arini Lestari Ariq, Fathan Arisandi, Sri Arjuna Arjuna Arjunli Bagus Amorta Arlian Fachrul Syahputra Arpin Dalimunthe Arsadi, Arsadi Aryani, Indah Asep Hermawan Ashabul jannah siregar Askura Nikmah Asmara, Sartika Rati Asmarudin Pakhri Asmuni Asmuni Asnah Asnah Aswita Amir Atika Atika Atmadi, Tunjung Audina Rizka Zahra Audrey, Kelly Kirsten Aulia Habibi Saputri Aulia Monica Aulia Zahra Aulia, Nurul Awank Zuhud Fajaralvidens Ayu Intan Pratiwi Ayu Intan Pratiwi Ayu Lestari Ayu Lestari Sitio Ayu Lestari Sitio Azhari Akmal Tarigan Azizah Azizah Azizah Rahmah Azrin Bahri Harahap Azura, Rizky Bagoes Widjanarko Bagus Handoko Baharuddin Baharuddin Bahrul Ulum Bambang Suhendra BAMBANG SURAHMAN Bancin, Eliyas Santi Barbara, Shanta Baskoro Adi Prayitno Bayu Brahmantia Bayu Prabowo Benjamin Agustinus Haloho Benny B Benny Winson Maryanto Saragih Berlian Telaumbanua Berutu, Fajran Rahman Bethany, Laurens Bi Rahmani , Nur Ahmadi Bi Rahmani, Nur Ahmadi Bq. 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Aly, Moustafa H. Pujiwati Habib Bayhaqi Habib Lauda Nararya Hadrawati Hadrawati Hafnisyah Hafnisyah Hafrian Yusuf Ramdhani Hafsyah Yasmita Haji Mustaqim Hakim, Adnan Halimah Helmi Hamda, Hamda Hamdan Hamdan Hamidah, Cici Handayani, Seri Haninun Harahap, Indah Uzrisa Harahap, Melwan Ady Rezki Harahap, Muhammad Ikhsan Harahap, Rahmat Daim Hardiyanti, Rina Hari Murti Hariko, Rezki Haris Muda Harjo Santoso Harpasis S. Sanusi Harry Ramza Hartati, Siti Hartati, Sukmini Haryadi - Haryanti Rivai, Haryanti Haryanto, Ruli Eko Hasan, Rachmat Riyaldi Hasbianah Hasbianah Hasbullah Darmawan Hasibuan, Diana Febriani Hasmawati Hasmawati Hasmawati Hasrawani, Hasrawani Hayatun Nupus Hazizah, Siti Nur Helsa Fahera Hendra Harmain Hendra Harmain Hendra Harmain Hendra Hermain Hendrayati Hendrayati Hendri Wasito Hendrik Manossoh, Hendrik Henny Gambiro Herdian Putra Lokananta Herlina Herlina Hermandra, Hermandra Heryyanoor, Heryyanoor Hia, Meniati Hikmawati Mas&#039;ud Hikmawaty Mas&#039;ud Hilmiyati, Fitri Hotbin Hasugian Huda, Via Alya Hukmi Hukmi, Hukmi Husni Husni Husni, Aisyah Nur Husni, Zulfan I KETUT WESTRA IBNU FARHAN, IBNU Ibrahim Ibrahim Ichsan, Muhamad Ida Bagus Gede Putra Pratama Ida Bagus Gede Putra Pratama IDA RAHMAWATI Iing Lukman Ikhsan Luthfi Rivaldin Ikhsan Luthfi Rivaldin Ikhwan, Ali Ikramuddin, Ikramuddin Ilham Salim Siregar Ilham Zulfahmi Imam Ahmad Imam Maulana Yusuf Imam Santosa Imam Santosa Imam Santosa Imam Santosa Imam Santosa Imamah Muslimah, Imamah ina rusniawati Indah Aryani Indah Lestari Nasution, Annio Indah Ussania Indah Ussania Indrayani, Siska Indri Anggraini Putri Indriani Indriani Indriani Suci Indun, Indun Intan Ayu Pratiwi, Intan Ayu Intan Zhafirah Rizqi Intan Zhafirah Rizqi Ira Hairun Nisa Munthe IrawanLubis, Muhammad Fahri Irma Rahayu, Irma irma rahmayani marpaung Irma Rahmayani Marpaung Irma Yunita Irna Ardilla Irwan Muslim Iskandar, Ranu Ismanto, Widodo Isnaini Harahap Istigfarah Italina, Cut Izwar Izwar Izza, Vanya Nurul Izzati Amperaningrum, Izzati Jalaluddin Jalaluddin Jalil. M., Abd. Japakiya, Ismail Lutfi Jasma, Suardi Jayanti Mandasari Jayawarsa, A.A. Ketut Jelita, Nadila Jemmy, Jemmy Joseph Petra Sihombing Joshua Roniek Joshua, Wang Juli Syahputri Julia, Celsa JULIANGKARY, ELISKA Juliano Umar Permana Juliany Susanti Juni Ahyar Kamilah Kamilah Karmila Sinaga Kemo, Rosalina Papuana Awak Kennedy Kennedy Kevin Mifthah Hadi Lubis Khairani, Elisa Khairunnisa, Nur Meila Sari Khairunnisa, Silvi Khairunnisak Nasution Kharisma, Diah Ananda Khatimah, A. Khusnul Khomisah Khomisah Khosyi’ah, Siah Khotiza Anisa Kiafsy Agstiamy Sitorus Kinanti, Mentari Kirami Bararatin Kirmi, Hifzil Kumar, Saurav Kun Fayakun Kurnia Pipin Kurnia Rahmah Kurniadi, Nanang Tedi Kusmilawaty Kusmilawaty, Kusmilawaty Laelatussyifa, Lana Lailanur Fadillah Nasution Laksmono Widagdo Larasati, Anggita Larasati, Ratri Mauluti Latifah Latifah Layla Nurul Sakinah Leny Lastrian Nahulae Leonardo Dharmawangsa Lestari Nasution, Annio Indah Lestari Perdana Putri Lestari Veronika Lestari Yusuf Lia Purnama Sari LINA, MAR Lindrianasari Lintang Dwiyana Lintje Kalangi Lisa Lisa, Lisa Liska Febrianti lubis, ilham sahdi Lubis, Septiana Sara Luna Haningsih, Luna Lusi Rahmawati Luthfiyah, Finna Nazmi M Difach Hazairin Nst M, Mesiwisani M. Adhie Husni M. Nasir M. Noor Fajar M. Ridho Effendy Maemunah Mahendra, Mahendra Maliyah, Ningtias Aprili Maman Musa Mandasari, Jayanti Mannahali, Misnah Maria Irmina Prasetiyowati Maria Puspita Sari Marizqa Mustika Dara Marlina Marlina Marliyah Marliyah, Marliyah Martha L. Lande Martha Lulus Lande, Martha Lulus Maryam Batubara Marzuki Ahmad Masri Elpiwati Siregar Masri Ramadhan Masri, Muhamad Mastoah, Imas Maulidya Ikhbar Nurfaizah Mawadda, Shinta Mawar, Bunga Mawarni, Irma Septria Maya Amelia Mayatopani, Hendra Maysaroh Hasibuan Medyawati, Medyawati Mega Metalia, Mega Mega Safitri Mei Habibah Dalimunthe Mela Devita Mela Devita Mela Devita Melati Devyana Melati Melati Melia br Ginting Melia Br Ginting Melisa Mulyadi Mellyawati, Elly Melsa Siagian Mesyah, Ella Trafera Mhd Yahya Mhd. Faisal Anwar Afandi Rambe Mia Aina Miftachul Choridha Miftah Alaina Hammi Miftahul Husna Hutapea Miftahul Jannah Hasibuan Mila Sastika Minta Ito Lubis Misbah Hannum Misnawaty Usman Mistorina, Mistorina Mohamad Tri Abdul Mujib Mohammad Kholid Ridwan Mohd Azman Zakariya Mokodompit, Eliyanti A. Mona Desrianty Monica Safitri .M Muda Setia Muh. Iqbal Sitompul Muh. Taufik Muhammad Al Fazri Muhammad Andre Alkahfi Muhammad Anshari Hutasuhut Muhammad Arif Muhammad Arif Muhammad Arif Muhammad Bachtiar Syamsuddin Muhammad Dedi Irawan Muhammad Fadillah Muhammad Fauzan Effendi Muhammad Indra Pratama Muhammad Iqbal Muhammad Khairul Muhammad Muslikhudin Muhammad NurDita Nugroho Muhammad Ramadhan Muhammad Ramadhan Muhammad Ramadhan Muhammad Rivai Muhammad Rizqi Fithrah Harahap Muhammad Rofiq Banu Alfath muhammad Syahbudi, muhammad Muhammad Syukri Albani Nasution Muhammad Yafiz, Muhammad Muhammad Yanuardi Irfani Muhammad Yusril Muhardi Muhardi Mujibul Rahman Mujibul Rahman Mukhlas, Oyo Sunaryo Muna, Nailul Munatunnisa, Husna Munzir, T. Muslich Hidayat Muslimatul Husnah Mustafa Kamal Rokan Mustafa Khamal Rokan Mustafa Khamal Rokan Mustafaruddin, Mustafaruddin Mustamin Mutammimul Ula Muthia Hafsari Hasibuan Muthia Risti Mutia Sari Dewi Mutia Sari Dewi Mutiara Khinaya N. SETYOWATI Nabila, Mutia Putri Nabilah Salsabilah  Nadhrah Al Aflah Nadia Fakhriyati Arfa Nadimin Nadimin Nadja, Rahmawaty Andi Nafsi, Agni Gina Namudat, Jul Ijah Nana Rahayu, Nana Nanda Amirul Rizal Nanda, Muhammad Rhenz Nani Setiawati Nanik Setyowati Nasfi, Nasfi Nasruan Hakim Nasrul, Herni Widiyah Nasrullah Nasrullah Nasution, Ahmad Kurnia Nasution, Annio Indah Lestari Nasution, Annio Indah Lestari Nasution, Arfiany Sepyanty Putri Nasution, Juliana Nasution, M.Fuad Munawirsyah Nasution, Nurwani Nasution, Riska Arianti Natoil, Natoil Nazla Daulay Neila Susanti Neni Sholihat Niken Rahmadyah Niken Rahmadyah Niki Aulia Nikmah, Askura Nila Rosdiana Nindya Yunita Nini Kasvia Haris Nirwana, Devi Noviadi, Pitri Noviana Salis Novianti Novianti Novrikasari Novrikasari, Novrikasari Nugraha, Hasybi Abdillah Nugroho, Agung Nugroho, Yanuar Siswo Nur Ahmadi Bi Rahmani Nur Ahmadi Bi Rahmani Nur Ainun Nur Ainun Nur Aisiyah Mulyati Nur Hidayati Nur Isfa'ni Nur Marliana Anggraini Nur Yani Nuraedah Nurbaiti Nurbaiti Nurbaiti Nurbaiti Nurbaiti Nurbaiti Nurbaiti Nurbaiti Nurbaiti Nurbaiti Nurhasanah, Anna Nurlaila Nurlaila Nurlaili Nurlaili Nurlita, Nurlita Nurliza Lubis nurmahmudah, endah nursani, nursani Nursantri Yanti Nursyirwani, Nursyirwani Nurul Amelia Pratiwi Ritonga Nurul Hayati Panjaitan NURUL HIDAYAH Nurul Inayah Nurul Izzah Nurul Ulfah Nuryuniarti, Rissa Oetomo, Dedy Setyo Ogi Rahamdana Oktarina Husaini, Oktarina Oky Supriadi Oman Farhurohman Ovirianingsih, Tri Pambudi, Bayu Prasetyo Panea, Yolanda Riyan Pangestie, Esty Pan Patria Rahmawati Pebrianti, Elmi Pebrianti, Ririn Permatasari, Anggie Annisa Phaklen Ehkan Pirman Ginting Pohan, Raihan Adha Rahman prasetyo, Iksan Pratama, Arya Putra Rizal Pratiwi, Elisabeth Heriska Aggy Prayuti, Yuyut Preti Intan Sari Pribadi, Denny Pristiansyah, Pristiansyah Pujo Priyadi Purba, Roida Purba, Tiurniari Purnomo Purnomo Purwanto, Suci Dewanti Puspita, Nina Putri Anggraeny Putri Apriani Batubara Putri Ayuni Putri Khairani Pratiwi Putri Nur Tiara Putri Salsa Nabila Putri Sepfiani Putri, Fernanda Putri, Neli Suryani Putri, Siti Annisa Qadry, Ikhbariaty Kautsar Qamara, Lisa R., Mantasiah Rabiatun Adawiyah Rachmahlija, Selfia Radella Hervidea, Radella Rafikha Aliana A. Raof Rahamdana, Ogi Rahayu, Desita Rahimuddin, Rahimuddin Rahma Diana Rahma Wulan Suci Nasution Rahmad Rahmad Rahmad Tantawi Rahmadaniyati, Nurlaila Rahmadhani, Puspitaningrum Ayu Rahmadhani, Sophia Rahman, N. Vinky rahmanda, Vina Rahmat Daim Rahmat Daim Harahap Rahmat Daim Harahap Rahmat Daim Harahap Rahmat, Agus Zainal Rahmatul Fadilah Rahmawati Witriani Rahmi Pamela Putri Rahmi Syahriza, Rahmi Raihan, Muhammad Raja Arlizon Rama Danti, Yulita Ramacos Fardela Ramayanti Simanjorang Ramiati Ramiati Ramin Musa Ramlan Asbar Ranakusuma, Respati Wulansari Randi Sanjaya Raudah Azzahra Manurung Raudatun Sumi Regina Utami Nasution Reitandi Reitandi Reksodiputro, Mirta Hediyati Rendi Prayoga Renny Septiari Resti, Okfi Retno Lestari ria septiana Riansyah, Reza Juang Rianti, Irna Rico, Rico Ridha Amaliah Ridha Maysaroh Siregar Ridho Fachrozie Ridzuan Masri Rifaldi Dwi Syahputra Rifandi Syahputra Rifka Fachrina Rifki Akmal Tanjung Rifki Akmal Tanjung Rifky Baruadi Rika Hari Lestari Rika Medina Rika Putri Harapan Tanjung Riksen Sitorus Rima Rizki Syahputri Rio Ariangga Hutagalung Risca Sherla Pebriana Risdiyanti, Arie Ristrianti, Yusniar Rah Ayu Rita Kurnia Rivai, Andi Tenri Ola Rival Rival Rivanka, Weny Riza Dwiningrum Rizal Saepulloh Herawan Rizka Aulia Rizka Azriani Tanjung Rizki Ananda Rizky Ananda Ariza Rizky Dinata Rizky Vita Losi Rizky Vita Losi Rizsky Wan Purnama Robert Napitupulu Rodiah Dalimunthe Rofiqoh Hannum Rao Rokan, Mustafa Khamal Rollastin, Boy Romi Alhadid Rangkuti Roperiadi Rosandi Prakosa, Basma Rosliana Harahap Rosmawati &#039; Rosmawati Rosmawati Rozi, Yudi Fakhrul RR. Ella Evrita Hestiandari Rukiana Hasibuan Rumiyati Rumiyati Safitri, Mega Safuri Musa Sahlan Mujtaba Sahputri, Andriani Said Anna Fauza Sajalia, Husniyati Salfia Darmi Sallimah Ika Putri Malau Salmin Dengo Samin Latif Sanjaya, Randi Sanju Kumar Singh Santri Yani Zainta Saputri, Niken Widya Saragih, Ramadian Maghvira Saragih, Siti Khofifah Sarbullah, Sarbullah sari, Mutia Saripah &#039; Saripah, Lip Satia Suhada, Satia Selvira Wardani Tanjung Sepreni, Sepreni Septian MN, Angga Septiana Sara Lubis Septiani, Bella Virnadya Seri Handayani Setia D Wardhani Setiawan, Asep S Setyorini, Dhiana Shalihin, Shafwan Sharaf Eldin Khair, Amar She Lee Susanti Shella Shella Sherina Said Mazruk Sherina Said Mazruk shinta, dayu renanda Shintya, Ellysa Siagian, Melsa Siagian, Tyo Rizky Sianturi, Yohana Dameria Sibarani, Rosari Sidrah Afriani Rachman Sihombing, Kelvin Silalahi, Purnama Ramadani Silalahi, Putri Ramadani Silvi Tri Wardani Sinaga, Tari Nur Syafni Sindi Sindi Siregar, Amelia Padillah Siregar, Dina Farikah Siregar, Tiur Malangsari Siregar, Winda Suciani Siswahyono Siswahyono Siti Aisyah Siti Annisa Putri Siti Asiah Siti Hazrah Siti Humairoh Rambe Siti Khofifah Saragih Siti Khofipah Siti Muhaimin Siti Nur Hazizah Siti Nur Hazizah Siti Zahra Khostamarul Aspia Lubis Sitompul, Siti Nur Aisah Sitorus, Eva Afrilisa Sitti Husna Noviana Djou Sitti Saharia Rowa Soffatul Azizah Sofiah, Murni Soibatul Aslamia Nasution Sonia Purba Sonia Ritonga Sony Haryanto Sophia Rahmadhani Sri Aderafika Sani Sri Hariyani Sri Herlinda Sri Kartika Dewi Sri Kartika Dewi Sri Ramadhani Sri Ramadhani Sri Ramadhani Sri Rizkillah Nedi sri sudiarti Sri Wahyuningsih Subhi, Tri Subur Mulyanto Suci Indah Sari Sucita Saskya Suciyati Suciyati Sugeng Arifandi Banurea Suhairi Suhairi Sultani, Raihan Sumardin Sumardin sunardi sunardi Sunarto Sunarto SUNENGSIH, SUNENGSIH Supardi Suparto Suparto Suradi Suradi Surahman Surahman Suratman, Asep Suraya Teapon Surya Sirait, Mentari Kinanti Susana Paixão-Barradas Susanti, Melly Susi Sarumpaet Sutri Sutri Syafitri, Syafitri Syafruddin Nasution Syahfitri Syahla Ananda Syahrilfuddin Syahrilfuddin, Syahrilfuddin Syahrul R, Syahrul Syahrullah Asyari, Syahrullah Syakira Rifdahayani Yoes Syam, Agus Syamsinah Syamsul Bahri Syaputra, Andryan Syari, Nia Erdian Syarifudin Syarifudin Syukur Pribadi Syumantra, Rhama Fahrezy Tahyul, Tahyul Tambunan, Khairina Tanjung, Nur Azizah tanjung, rona Tanuwijaya, Piter Taqiya Zahrowaini Tati Ruhmawati Taufik Hidayat Taufik Hidayat Taufik Hidayatulloh Taufiqurrahman Taufiqurrahman Telaumbanua, Berlian Teten Ginanjar Rahayu Thalia Anandani Thamrin Thamrin Tina Novianti Sitanggang Tonich Tonich Torro, Supriadi Tri Inda Fadhila Rahma Tri Khasanah Tri Umari Tri, Risky Trmartani Tuffahati, Wafa Tumanggor, Suci Rusadi Tundjung T. Handayani Tundjung Tripeni Handayani Tundjung Tripeni Handayani, Tundjung Tripeni Tuti Anggraini Tuti Anggraini U. Nujanah U. Nurjanah Ulfa Subetan Ulfi Yanti Harahap Umar Kholil Urrahman, Assyfa Ussania, Indah Uswatun Nurjanah Utami R.A Padang Uyu Wahyudin Vania Sally Nabila Vanya Nurul Izza Vega Liana Viska Rosaliena Wadin, Wahiruddin Wafi Muthia Dewanti Wahdah, Wahdah Wahyu Kurniati Asri Wahyu Sahara Ramadhana Manurung Wahyu Wilopo Wahyuni Sangkala wahyuni wahyuni Walusi, Risma Wardanis, Putri Wati, Enny Weliyadi, Encik Welnita, Welnita Weny Rivanka Wetria Fauzi Wibowo, Santoso Widayati Widayati Widiantoro, Didik Widjaja Martokusumo Widjaja Martokusumo Widjaja Martokusumo Widjaja Martokusumo, Widjaja Widodo Widodo Widodo, Dini Widiarni Widyaningsih, Sekar Wildan Izzaty Wildan Izzaty Wina Safutri Wina Sri Wulandari Winardi, Ardi Winda Suciani Siregar Wiranti Wiranti Wulan Sari Yanti Shantini, Yanti Yanuar Siswo Nugroho Yasmin Yacob Yeni Aprilinda Yenni Hasnah Yestamila, Destri Yogi Wahyono Yohny Anwar Yokhebed . Yordan Rismarinandyo, Moch. Yuanita Windusari Yuda, Epria Yudi Fakhrul Rozi Yudi Rinanto Yuhda, Ahmad Sabili Yulfitra Yuli Fitriani Yulia Vidya Nanda Yuliagita Mentari Pertiwi Yuliana Sari Yulianty Yulianty Yulita, Efni Yunanto Dwi Yuniar Hidayah Sanusi YUNIMAR YUNIMAR Yusli Wardiatno yusnita, Reni Yusri . Yusri Yusri Yusrizal Yusrizal Yusuf Tonapa YUSUF, DIANA Zahra, Aulia Zahratul Fitri Zainarti Zainta, Santri Yani Zikrillah, Zikrillah Zuhrinal M. Nawawi Zuhro Amini Kamil Tanjung Zulfadhli Zulfadhli Zulfadli Zulfadli Zulfitri Zulfitri Zulianti, Divia ‘Aini, Faizah Qurrata