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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 E-Jurnal Akuntansi Universitas Udayana Jurnal Ekonomi Jurnal Manajemen Teknologi Jurnal Keuangan dan Perbankan Jurnal Dinamika Akuntansi Juara: Jurnal Riset Akuntansi Jurnal Al-Iqtishad JURNAL AKUNTANSI UNIVERSITAS JEMBER Equilibrium 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) Wikrama Parahita : Jurnal Pengabdian Masyarakat Jurnal Ekonomi dan Bisnis Jurnal Riset Akuntansi dan Keuangan Agregat: Jurnal Ekonomi dan Bisnis Jurnal Ilmiah Wahana Akuntansi AFEBI Accounting Review AFEBI Management and Business Review 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 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 Jurnal Akuntansi STATERA: Jurnal Akuntansi dan Keuangan JAS (Jurnal Akuntansi Syariah) Account Jurnal Akuntansi, Keuangan dan Perbankan Bilancia : Jurnal Ilmiah Akuntansi EAJ (ECONOMICS AND ACCOUNTING JOURNAL) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Indonesian Journal of Accounting and Governance 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) Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi INTEGRITAS : Jurnal Pengabdian Jurnal STEI Ekonomi Jurnal Riset Akuntansi Kontemporer Jurnal Akuntansi Jurnal Manajemen 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 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 OWNER: RISET DAN JURNAL AKUNTANSI Jurnal Terapan Manajemen dan Bisnis Bisnis Net : Jurnal Ekonomi dan Bisnis Educoretax Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan Pengmasku Journal of Law, Administration, and Social Science 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 Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Accounting Research, Organization and Economics (JAROE)

Amrie Firmansyah

Department Of Public Sector Accounting, Polytechnic Of State Finance STAN, Tangerang, Indonesia

Author-ID : 653356

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 Social Sciences Transportation Other

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Pengungkapan Pihak-Pihak Berelasi pada Perusahaan-Perusahaan Salim Group yang Terdaftar di Bursa Efek Indonesia Rira Helena; Amrie Firmansyah
JURNAL ONLINE INSAN AKUNTAN Vol 3 No 2 (2018): Jurnal Online Insan Akuntan (Desember 2018)
Publisher : Penelitian dan Pengabdian Masyarakat Universitas Bina Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (357.719 KB)

Abstrak: Penelitian ini bertujuan untuk mengulas pengungkapan pihak-pihak berelasi dan membandingkan transaksi-transaksi antar perusahaan Salim Group. Metode penelitian ini menggunakan pendekatan deskriptif kuantitatif. Sampel yang digunakan dalam penelitian ini menggunakan perusahaan konglomerasi Salim Group selama lima tahun (2012-2016). Hasil penelitian ini menunjukkan bahwa pengungkapan atas kompensasi manajemen kunci telah disajikan dengan nilai nominal yang jelas pada CALK. Namun, uraian rincian asal mula jumlah beban kompensasi bruto belum disajikan dengan jelas. Secara umum perusahaan-perusahaan yang tergabung di Salim Group telah mengungkapkan dengan baik komitmen antar pihak-pihak berelasi sesuai dengan PSAK 7. Pengungkapan ini dipengaruhi oleh jenis hubungan berelasi antar perusahaan, di mana entitas induk lebih mendominasi hampir seluruh transaksi antar pihak berelasi yang dilaksanakan terutama pada entitas anak. Kata kunci: Pihak Berelasi, Transaksi Antar Perusahaan, Pengungkapan Abstract: This study aims to review related party disclosures and to compare transactions between Salim Group companies. This research method uses a quantitative descriptive approach. The sample used in this study uses the Salim Group conglomerate for five years (2012-2016). The result suggests that disclosure of compensation for key management has been presented with a clear amount in the Notes to the Financial Statements. However, the description of the original details of the amount of gross compensation expense has not been presented. In general, companies that are members of the Salim Group have disclosed well the commitments between related parties by PSAK 7. This disclosure is influenced by the type of related relationship between companies, in which the parent entity dominates almost all of the related inter-party transactions carried out primarily in subsidiaries. Keywords: Related Parties, Inter-Company Transactions, Disclosures

The Effect of Tax Uncertainty, Stock Market Liquidity, Earnings Management on Indonesian Firm's Investment Kurniawan, Validita; Firmansyah, Amrie
Jurnal Manajemen Teknologi Vol 18, No 2 (2019)
Publisher : SBM ITB

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12695/jmt.2019.18.2.2

Abstract. The prosperous economy of the country is closely related to the role of investment, especially private sector investment. This study aims to examine the effect of tax uncertainty, stock market liquidity, and earnings management on firm's investment in Indonesia. Through an associative quantitative approach, this study analyzed firms listed on the Indonesia Stock Exchange from 2014 up to 2016 which is examined using the fixed effect model of panel data. The results of this study suggest that tax uncertainty and stock market liquidity are negatively associated with firm's investment. Meanwhile, earnings management is not associated with firm's investment.Keywords: Firm's investment, tax uncertainty, stock market liquidity, earnings management.Abstrak. Perekonomian suatu negara tidak terlepas dari peran investasi, khususnya investasi sektor swasta. Penelitian ini bertujuan untuk menguji pengaruh ketidakpastian pajak, likuiditas pasar saham, dan manajemen laba terhadap investasi perusahaan di Indonesia. Melalui pendekatan asosiatif kuantitatif, penelitian ini menganalisis perusahaan yang terdaftar pada Bursa Efek Indonesia pada tahun 2014 hingga 2016 yang diuji menggunakan model fixed effect dari data panel. Hasil penelitian ini menunjukkan bahwa ketidakpastian pajak dan likuiditas pasar saham memiliki pengaruh negatif terhadap investasi perusahaan. Sementara itu, manajemen laba tidak mempengaruhi investasi perusahaan.Kata kunci: Investasi perusahaan, ketidakpastian pajak, likuiditas pasar saham, manajemen laba

ANALISIS AKUNTANSI PROGRAM MANFAAT PENSIUN PADA ENTITAS TANPA AKUNTABILITAS PUBLIK Prasetya Adi; Amrie Firmansyah
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 11, No 3 (2018)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

This study aims to review the practice of accounting application of pension programs in entities without public accountability. This research uses the object of pension program implemented by Waroeng SS. The research method used in this study using qualitative methods. The study was conducted during the period of March-June 2018. Interviews to informant was conducted on the second week of May 2018. The selection of informant was based on the knowledge capabilities associated with the information in this study. The informant in this research is the financial staff of Waroeng SS. This study concludes that the retirement / pension benefit accounting policy in Waroeng SS is implemented through a defined benefit plan that is independently managed by the internal Waroeng SS or can be referred to by the employer's pension fund. There are differences in the recording of liabilities on pension plans implemented by Waroeng SS and SAK ETAP Chapter 23 (2009). Furthermore, the pension fund managed by Waroeng SS which is still one with the management of the SS waroeng is contrary to regulations concerning pension funds, but does not conflict with SAK ETAP because SAK ETAP does not regulate related to the separation of funds between management and pension funds

PENGARUH LEVERAGE, KOMPENSASI RUGI FISKAL DAN MANAJEMEN LABA TERHADAP PENGHINDARAN PAJAK Ridwan - Pajriyansyah; Amrie - Firmansyah
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 2, No 1 (2017): Keberlanjutan
Publisher : Universitas Pamulang

AbstractThis research is aimed to provide empirical evident about relationship between leverage, loss carry forward and earnings management on tax avoidance. Using purposive sampling this research selected 264 firms that are listed in Indonesian Stock Exchange from 2013-2015 as samples. The result of multiple regression of panel data shows that there is significant relationship between leverage and earnings management on tax avoidance. Meanwhile, loss carry forward shows no significant relationship on tax avoidance. Keywords: leverage, loss carry forward, earnings management, tax avoidance

Apakah pengungkapan tata kelola perusahaan dapat mereduksi manajemen laba pada perusahaan perbankan di Indonesia? Daniesh Bangkit Wijaya; Amrie Firmansyah
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 6, No 1 (2021): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/keberlanjutan.v6i1.y2021.p27-41

This study investigates the association corporate governance disclosures and earnings management in Indonesian banking companies. This study employs quantitative methods. The secondary data of this study consists of financial reports and annual reports of banking sub-sector companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2019. The data are derived from www.idnfinancials.com, www.idx.co.id, and the official website of the banking sub-sector companies. Data collection was carried out during April 2021. Based on purposive sampling, the total sample is 96 observations. The data analysis of this study employed multiple regression tests for panel data. This study suggests that corporate governance disclosure is not associated with earnings management. The company includes corporate governance in the annual report to fulfill administrative requirements because the Indonesia Financial Services Authority imposes no sanctions on companies listed on the Indonesia Stock Exchange. This study can be employed as evaluation material for the Indonesia Financial Services Authority in improving governance arrangements for issuers listed on the Indonesia Stock Exchange. In addition, the Authority can monitor the implementation of corporate governance carried out by issuersAbstrakPenelitian ini bertujuan untuk menguji hubungan pengungkapan tata kelola perusahaan dan manajemen laba pada perusahaan perbankan di Indonesia. Penelitian ini menggunakan metode kuantitatif. Data sekunder penelitian bersumber dari laporan keuangan dan laporan tahunan perusahaan sub sektor pebankan yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2016 sampai dengan tahun 2019. Data di peroleh dari situs www.idnfinancials.com, www.idx.co.id, dan website resmi perusahan subsektor perbankan yang telah go public. Pengumpulan data dilakukan selama bulan April 2021. Berdasarkan purposive sampling, total sampel penelitian berjumlah 96 observasi. Uji regresi berganda untuk data panel digunakan dalam analisis data penelitian ini. Penelitian ini menunjukkan bahwa tidak terdapat hubungan pengungkapan tata kelola perusahaan dan manajemen laba. Perusahaan menuangkan tata kelola perusahaan dalam laporan tahunan hanya untuk memenuhi persyaratan administrasi karena tidak terdapat sanksi yang dikenakan oleh Otoritas Jasa Keuangan (OJK) kepada perusahaan. Hasil penelitian ini dapat digunakan sebagai bahan evaluasi bagi OJK dalam meningkatkan pengaturan tata kelola bagi emiten yang terdaftar di Bursa Efek Indonesia. Selain itu, OJK dapat melakukan monitoring penerapan tata kelola perusahaan yang dilaksanakan oleh emiten.

The Effects of Tax Avoidance, Accrual Earnings Management, Real Earnings Management, and Capital Intensity on the Cost of Equity Firmansyah, Amrie; Febriyanto, Ahmad Sigid
Jurnal Dinamika Akuntansi Vol 10, No 1 (2018): March 2018
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v10i1.12976

This study aims to examince the effects of tax avoidance, accrual earning management, real earnings management and capital intensity on the cost of equity. The population of this study is a manufacturing company listed on the Indonesia Stock Exchange which amounted to 146 companies. The sampling technique used was purposive sampling and resulted in 420 units of analysis. This type of research is quantitative causality by performing hypothesis testing analysis is done by using multiple linear regression model. The findings of this research are tax avoidance will add to the risks that must be borne by investors thus increasing uncertainty over their investment. Investors consider that accrual profit management actions are opportunistic as risk-taking actions as well as real profit management actions. While on Capital Intensity, investors assume the information on the companyÃ¢â‚¬â„¢s fixed assets is not useful in making investment decisions. The conclusions that can be taken are tax avoidance, accrual profit management, and earnings management real positive to the cost of equity. However, capital intensity has a negative effect.

PENGHINDARAN PAJAK DI INDONESIA: MULTINATIONALITY DAN MANAJEMEN LABA Teza Deasvery Falbo; Amrie Firmansyah
Bisnis-Net Vol 4, No 1 (2021)
Publisher : Universitas Dharmawangsa

The Effect of Tax Avoidance and Tax Risk on Corporate Risk Amrie Firmansyah; Rizka Muliana
Jurnal Keuangan dan Perbankan Vol 22, No 4 (2018): October 2018
Publisher : University of Merdeka Malang

Tax avoidance could increase the corporate risk for several reasons. First, tax avoidance increases the uncertainty of future corporate tax payments, second, the tax avoidance rate could serve as a leading indicator of the company's investment risk. We examined tax avoidance and tax risk on corporate risk. Corporate risk is uncertainty about the future net cash flows of the company as well as a type of risk inherent in management's decision-making arrangements. The sample used in this study were non-financial companies listed on the Indonesia Stock Exchange (IDX). The study used the method of purposive sampling; selected corporate data amounted to 80 so that the sample in this study amounted to 240 firm-years. The method examination in this research used multiple regression analysis with panel data. We found that tax avoidance is not associated with corporate risk. This result indicated that the company that conducts tax avoidance is not related to corporate risk. Furthermore, tax risk is not associated with corporate risk. Thus, tax risk could not capture corporate risk because corporate external factors may cause it.JEL Classification: C33, H26, G31DOI: https://doi.org/10.26905/jkdp.v22i4.2237

The determinants of idiosyncratic volatility in Indonesia banking industries Amrie Firmansyah; Pardomuan Sihombing; Sri Yani Kusumastuti
Jurnal Keuangan dan Perbankan Vol 24, No 2 (2020): April 2020
Publisher : University of Merdeka Malang

This study aims to examine the determinants of idiosyncratic volatility. This study uses firm fundamentals, institutional ownership, interest rates as idiosyncratic volatility determinants. The firm fundamentals of this study are represented by firm size, profitability, operating performances, dividend policy, and price to earnings ratio. Institutional ownership represents the ownership of the company’s shares by financial companies. The interest rates are represented by 3-month bank deposit rates for one year. The research method uses a quantitative approach with secondary data. Hypothesis examining is conducted by panel data regression analysis. By using a purposive sampling method, the company selected is 24 banking sector companies with observation time from 2012 up to 2018. Thus, the total sample in this research amounted to 168 firm-year. The result of the study suggests that firm size, price-earnings ratio, dividend policy, profitability, and interest rates are negatively associated with idiosyncratic volatility. However, operating performance and institutional ownership are not associated with idiosyncratic volatility.JEL Classification: E43, G21, G32 How to Cite:Firmansyah, A., Sihombing, P., Kusumastuti, S. Y. (2020). The determinants of idiosyncratic volatility in Indonesia banking industries. Jurnal Keuangan dan Perbankan, 24(2), 175-188.DOI: https://doi.org/10.26905/jkdp.v24i2.3851

APAKAH AGRESIVITAS PAJAK MENURUNKAN TINGKAT KEINFORMATIFAN LABA PERUSAHAAN? Pria Aji Pamungkas; Amrie Firmansyah
Ultimaccounting Jurnal Ilmu Akuntansi Vol 13 No 1 (2021): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

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

Abstract— This research aims to examine the association between tax aggressiveness and the level of earnings informativeness. This study examines whether tax aggressiveness is being responded to by the market. This study's methodology is a quantitative approach with multiple linear regression models and panel data. The sample employed in this study is trading sector companies listed on the Indonesia Stock Exchange (IDX). The type of data used in this study is secondary data sourced from financial statements, stock price information, and annual reports from 2017 to 2019. The sample selection using a purposive sampling method with the number of samples amounted to 48 firm-year. This study suggests that tax aggressiveness is negatively associated with the level of earnings informativeness. The complexity of the company's tax aggressiveness activities makes it more difficult for investors to understand the quality of earnings reported by the company. Keywords: Tax Aggressiveness; Tax Avoidance; Earnings Informativeness; ERC; Market Responsiveness

Co-Authors Abdullah Aziz Alaika Adhitya Jati Purwaka Aditya Restu Prabawa Adrian Falembayu Affan Muhammad Zulfa Afidah Nur Rizki Agung Dinarjito, Agung 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 Alamsyah, Fadhil Maris Alfani, Adhitya Allia Hammast Amalia Eka Prastica Amany, Talitha Syahda Amardianto Arham Amardianto Arham Amardianto Arham An-Nisa Yasmin Karimah Ana Dwi Cahyani Anandya Adina Nabila Andi Saputra Siburian Andita Wulandari K Andre Sumingtio Andy Kurniawan Andy Surahman Surahman Andykha David Novri Sitanggang Angelica Christabelle Anggun Budi Utami S Depari Anisa Susanti Annisa Kurnia Sari Antonius, Jenifer Anugrah, M. Sahib Saesar Apriyanto, Reinardus Prasetyo Arfiansyah, Zef Arham, Amardianto Ariawan Gunadi Arie Rizky Amalia Arifah Fibri Andriani, Arifah Fibri Arifah Fibri Andriyani Ariya Parendra Artikayara Yunidar Astrid Yulianty Aulia Amira Ayu Diana Irawati Azka Rifqi Prasetya Aji Banuaji, Armananda Didha Bella Anggelina Benedictus, Suryagus Bernadi Vito Bintang Adi Pratama Bintang Pratama Ginting Budiasih Widiastuti Cahya Adhi Kusuma Christina Happy Lukyani Chyntia Lie Cika Febriani Cristanti Simatupang Dani Karismawan Prakosa Dani Karismawan Prakosa Dani Kharismawan Prakosa Dani Kharismawan Prakosa Dani Kharismawan Prakosa Daniesh Bangkit Wijaya David Manuel David Sandro Simorangkir Deddy Sismanyudi Deddy Sismanyudi Deddy Sismanyudi Dewa Gede Agung Trimartana Krisna Wibawa Dewantara, Reza Ardian Putra Dian Handayani Dinis Dwi Shinta Ramadhani Dolly Labadia Domas, Zico Karya Saputra Eko Bayu Dian Purnama Eko Hadi Kusuma Elisabeth Octa Cesara Elzami Haqie Ednoer Emanuel, Richard Enggar Bayu Kusumaningrum Enrico Adhanur Karyadi erwin rajagukguk Estralita Trisnawati Estralita Trisnawati Estralita Trisnawati Estralita Trisnawati Estralita Trisnawati Estutik, Riska Septiana Eta Fasita Eta Fasita Eva Yunadia Chaerani Excella Nala Amallia Fadly Bahrun, Muhammad Fajar Fathurahman Falbo, Teza Deasvery Fanri Andreas Fardan Ma’ruf Zainuddin Fasita, Eta Febrian, Wahyudi Febriyadi Tri Hadmoko Febriyanto, Ahmad Sigid Ferdiawan, Yopi Ferry Irawan Firaz, Ramiz Firman Anugrah Firdaus FN Muktiono Dimi Furqon Nurhandono Galih Satriya Praptama Geby Agnes LumbanGaol Giovani Priscilia Hafiz Putra Amanta Hany Sukma Setyaningtyas Haqqul Fajri Hasibuang Harryanto Harryanto Hartanto, Lugas Hasna Noor Alifa Hasna Rosyida Hayati Puspamurti Hendri Josep Saing Hendrik Perwira Herly Pujilestari Hizkiel, Yusak David Husna, Mitsalina Choirun I Kadek Arik Juana Putra Ihsani, Masayu Annisa Iis Iswandy Iis Iswandy Ikasari Khoirunisa Indriana, Putri Intan Permata Sari Intan Permata Sari Intan Puspitarini Irfan Fauzi Irham Salman Jadi, Pramuji Handra Jamal Akrom Januardi Januardi Jaren Jef Geovan Pinem Jenifer Antonius Jiwandaningtyas, Mellida Ema Jumig, Ilvandri Jun Rifky Prayuda Kelvin Krioagustin Putra Kurniawan, Validita Lie, Chyntia Lisa Angelia Lutfiyatul Arifah Luthfia Annida Made Dwi Cahaya Permana Magdalena Mei Maharani, Dhiya Putri Maradela Ermania Khrisnatika 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 Meicha Rizka Widyaningrum Meilynda Ahlam Matoviany Melisa Rosman Melyawati Melyawati Mirwan Alkhatiri Mitsalina Choirun Husna Moch. Luthfi Mahrus Mochamad Farhan Tresna Moh. Iqbal Fakhrur Rosyid Mohammad Farid Fathur Rosyad Much. Rizal P. Geno Much. Rizal P. Geno Much. Rizal Pua Geno Muchamad Izaaz Hannun Bachtiar Mufti Istal Thofa Bhakti Nurroji Sumadi Muhamad Rizal Yuniar Muhamad Rizal Yuniar Muhammad Abdul Izzatur Rahman Muhammad Agra Ramadhan Muhammad Agra Ramadhani Muhammad Agrata Abdullah Muhammad Arif Budiman Muhammad Fadly Bahrun Muhammad Faiz Basyir Muhammad Ilham MUHAMMAD ILHAM Muhammad Iqbal Muhammad Nizar Arifullah Muhammad Noor Muhammad Rizal Yuniar Muhammad Rizky Muhammad Rudi Andi Muhammad Said Albana Muhammad Syauqi Fuqoha Muthia Aisyah Muthia Amelia Marchelizi Mutiara Humairo Nabilla Salsa Fahira Nada Nabila Putri Naila Mafazati Ulya Nathania Davita Nauval Muhammad Navelya Hadi Nelli Siallagan Nency Febriani Simanjuntak Nia Azizah Razak Niansyah, Fitri Irka Wahyu Niken Widyasari Permata Dewi Nilam Cahya Ningrum Noor Sekar Mentari Nopriyanto Hady Suhanda Novelyn Debora Sinaga Novi Damayanti Novian Restantiano Nurlaely Qodarina Nurlatifah Asikin Nurul Hidayah Pamungkas, Unggul Dwi Pardomuan Sihombing Paskah Deby Chabelita Hutabarat Piserah, Maya Pramuji Handar Jad Pramuji Handar Jadi Pramuji Handra Jadi Pramuji Handra Jadi Pramuji Handra Jadi Pramuji Handra Jadi Prasetya Adi Prasetyo, Dwanda Alde Prayuda, Jun Rifky Pria Aji Pamungkas Pria Aji Pamungkas Priandaru Wahyu Hutomo Prima Falaqia Windara Puji Wibowo Purnama, Eko Bayu Dian Purwanto, Eko Agus Puspitasari, Dhestiara Putra Aryotama Putra Aryotama Putri Meiarta Lubis Putri Meiarta Lubis Putri, Maritsa Agasta Qadri, Resi Ariyasa Radita, Ferensia Rafi Anan Dzulfikar Rahayu Asriyani Rahman Triadi Putra Rahman, Muhammad Abdul Izzatur Rahmat Hollyson Raja Pangestu Raka Putra Ramadhan Try Adriansyah Rashidi Amin Ratih Listyawati Ratih Nur Wahyuni Ravi Choirul Anwar Raymondo Sitanggang Reaca Raksa Teruni Reinardus Prasetyo Apriyanto Reni Suhendi Reyhan Dharma Wijaya Reynold Ari Renaldo Ticoalu Reza Ardian Putra Dewantara Reza Ramadhan Rezka Bayu Prakoso Rezky Yosepha Tarigan Ria Dewi Ambarwati Ria Dewi Ambarwati Riandi Satria Soekarno Riandi Satria Sukarno Rianita Sujarwati Richard Emanuel Ridwan - Pajriyansyah Ridwan Nurfauzi Rifqi Hadi Wibowo Rira Helena Risanto Ardiansyah Riska Aditya Rahma Riska Septiana Estutik Riska Septiana Estutik Rizka Muliana Rizki Rachmatullah Catur Putra Rizki Sari Eka Putri Rizki, Afidah Nur Rizky Tiaro Sulistyo Rizky Windrasta Nuradmanta Rizky Yolando Rohmat Kunto Wijoyo Rohmat Suryanto Rozano Fikri Andana Salman, Irham Samses Mondayri Samtri Dortua Gultom Sandi Sandi Santi Amalya Amini Saputra, Muhammad Ferdian Satya Budi Tama Selly Florentina Yuliana Setyo Baskoro Wicaksono Sheila Sheila Sholehudin Adi Nugroho Sigit Lutvian Silmiana Nisa Fadila Silvia Sandra Sismanyudi, Deddy Sofiana Dewi Sondy Akbar Ardiansyah Sony Indra Baskoro Sri Rahayu SRI RAHAYU Sri Yani Kusumastuti Stefanie Martchellia Suteja Suhanda, Nopriyanto Hady Suhita Santi Medina Suryo Kencono Adi Saputro Sutjipto, Vanessa Fonda Syafrudin Bachtiar Ramadhani Tan, Reynaldo Tania Alvianita Pramudya Taufik Tri Widodo Taufiq Mahendra Teofani Tesa Krisabel Teza Deasvery Falbo Teza Deasvery Falbo Tifah Tifah Tifah, Tifah Timothy Tjandra Tita Melan Maheksa Titi Sari Indriani Tjahjo Winarto Tommy Avif Setiawan Tommy Aviv Setiawan Ulfa Gita Rusmala Unggul Dwi Pamungkas Vanessa Fonda Sutjipto Vania Vashtiany Sofyan Vina Vina Vinola Herawaty Vinola Herawaty Wahyudi Febrian Wahyudi Febrian Wahyudi Febrian Wahyudi Febrian Wahyudi Febrian Wahyudi Febrian Welvin I Guna Widyaningrum, Meicha Rizka Winanda Setyaning Kridantika Winda Prajaningtyas Wing Hartopo Wing Hartopo Wishmy Meinawa Ikhsan Wishmy Meinawa Ikhsan Wukir Wijatmoko Legowo Yasmin Putri Maharani Yogy Wira Utama Yulina Wilujeng Nugrahani Yunidar, Artikayara Yusri Ariawan Yusuf Yusuf Zakiyuddin Zakiyuddin zakiyuddin, Zakiyuddin Zanuar Arifin Zharunisa Zharunisa Zico Karya Saputra Domas

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