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All Journal Saintika Medika: Jurnal Ilmu Kesehatan dan Kedokteran Keluarga. Jambi Medical Journal : Jurnal Kedokteran dan Kesehatan Jurnal Penelitian Pendidikan IPA (JPPIPA) EPIGRAPHE: Jurnal Teologi dan Pelayanan Kristiani Owner : Riset dan Jurnal Akuntansi JURNAL PENDIDIKAN TAMBUSAI International Journal of Community Service Learning IKRA-ITH ABDIMAS JURNAL MANAJEMEN BISNIS Iqtishoduna: Jurnal Ekonomi Islam Meraja journal Jurnal Teknik Mesin Indonesia Al-Kharaj: Journal of Islamic Economic and Business Rayah Al Islam : Jurnal Ilmu Islam Ilomata International Journal of Management Al-Mutharahah: Jurnal Penelitian dan Kajian Sosial Keagamaan Quantum Teknika Sophist Jurnal Sosial Politik Kajian Islam dan Tafsir Jurnal Pendidikan Guru (JPG) Ilomata International Journal of Management PERAHU (PENERANGAN HUKUM) : JURNAL ILMU HUKUM English Education Journal (E2J) Hukum Responsif : Jurnal Ilmiah Fakultas Hukum Universitas Swadaya Gunung Jati Cirebon Ekosiana : Jurnal Ekonomi Syariah International Journal of Educational Review, Law And Social Sciences (IJERLAS) INTERNATIONAL JOURNAL OF CULTURAL AND SOCIAL SCIENCE Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Jurnal Kolaboratif Sains International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) EKSYA: Jurnal Ekonomi Syariah Journal Media Public Relations JURNAL PERMADI: PERANCANGAN, MANUFAKTUR, MATERIAL DAN ENERGI Journal Transformation of Mandalika Balance : Jurnal Akuntansi dan Manajemen Industrial Research Workshop and National Seminar Jurnal Pengabdian Mandiri Jurnal Ekonomi dan Manajemen (JEKMA) Indonesian Journal of Applied Accounting and Finance Indonesian Journal of Community Diversity and Engagement Jurnal Ilmiah Pendidik Indonesia Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Journal of Language and Literature Studies International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) International Journal of Economics (IJEC) Oryza: Jurnal Agribisnis dan Pertanian Berkelanjutan Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) Best Journal of Administration and Management Jurnal Sosial dan Sains Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Amkop Management Accounting Review (AMAR) Jotika Journal in Management and Entrepreneurship Jurnal Ilmu Manajemen Dan Kewirausahaan (JIMK) IDEA: Jurnal Psikologi Research Horizon Jurnal Informatika Ekonomi Bisnis International Journal of Enterprise Modelling Kreativitas Pada Pengabdian Masyarakat (Krepa) Journal of Management, Economic, and Accounting AT-TIJARAH: Journal Islamic Banking and Finance Research Jurnal Teknologi Lingkungan Sinergi International Journal of Logistics Jurnal Akselerasi Merdeka Belajar dalam Pengabdian Orientasi Masyarakat (Jurnal AMPOEN) JSE: Jurnal Sharia Economica Time in Physics: Journal for Theoretical, Instrumentation, Material-Molecular, and Education Physics Hutanasyah : Jurnal Hukum Tata Negara JEBD Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Opportunity Jurnal Penelitian dan Pengabdian Masyarakat Journal Of Law Sciences (Legisci) Jurnal Promosi Kesehatan Poltekkes Bengkulu Submit : Jurnal Ilmiah Teknologi Informasi dan Sains Indonesian Journal of Economic & Management Sciences (IJEMS) Serambi Engineering Journal of Multidisciplinary Inquiry in Science, Technology and Educational Research Journal of Finance and Islamic Banking Iqtishadia: Jurnal Ekonomi dan Perbankan Syariah Journal Economic Business Innovation Jurnal Pengabdian Masyarakat Mandira Cendikia (JPKM-MC) GoodWill Journal of Economics, Management, and Accounting Amwaluna: Jurnal Ekonomi dan Keuangan Syariah Journal of Ekonomics, Finance, and Management Studies Journal of English Education and Literature LITERA: Jurnal Ilmiah Multidisiplin Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Computer & Science Industrial Engineering Journal JURNAL SATYA MANDIRI MANAJEMEN DAN BISNIS UPEJ : Unnes Physics Education Journal Data : Journal of Information Systems and Management Digitus : Journal of Computer Science Applications Journal of Development Economic and Digitalization As-Syirkah: Islamic Economic & Financial Journal Jurnal Kesehatan Masyarakat Jurnal Logitech : Logika Technology Jurnal Hukum Ekualitas Journal of Management Bijaksana: Jurnal Pengabdian Masyarakat
Sugianto
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The Ups and Downs of Cocoa Prices on Farmers' Welfare: A Sustainability Accounting Perspective Nurriskiana Akbar; Sugianto; Muhammad Ikbal Abdullah; Ernawaty Usman
GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 1 (2025): April 2025
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/x63h7c65

Abstract

This research aims to understand the factors that influence the ups and downs of cocoa prices, their impact on farmers' welfare, and explore the role of sustainability accounting in strengthening the economic resilience of cocoa farmers. Using a descriptive qualitative approach, this study explores the experiences and adaptive strategies developed in dealing with price dynamics and maintaining sustainable plantation practices. The findings show that cocoa price volatility is influenced by imbalances between demand and supply, climate change, and global market volatility. These price fluctuations have an impact on the socio-economic conditions of farmers: when prices rise, farmers' incomes increase which allows the fulfillment of basic needs and sustainability investments; On the contrary, falling prices create economic pressures and a decrease in quality of life. The implementation of sustainability accounting has been proven to help farmers manage risks, as well as maintain sustainable plantation business practices amid market uncertainty. These findings are expected to contribute to the formulation of policies that are in favor of improving the welfare of cocoa farmers and strengthening sustainable plantation development.
Mine Workers’ Perceptions Of  Environmental Accounting (Study on PT  Sentral Labuan Tegar Mandiri) Rina; Sugianto; Ernawaty Usman; Tenripada
GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 2 (2025): October 2025
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/5k5xj226

Abstract

This study aims to understand the views of mine workers regarding environmental accounting using a phenomenological approach. The research was conducted at PT Sentral Labuan Tegar Mandiri, a C excavation mining company located in Labuan Main Village, Labuan District, Donggala Regency, Central Sulawesi. This study focuses on three main dimensions in the concept of the Triple Bottom Line, namely environmental, economic, and social aspects. Data collection was carried out through in-depth interviews and direct observations in the field. The findings of the study show that although workers' technical knowledge related to environmental accounting is still limited, they show a high level of concern and awareness of the impact of mining activities, both on the environment and society. The workers understand the importance of waste management, environmental preservation through tree planting, and the role of companies in improving the economic and social conditions of local communities. In general, environmental accounting is understood as a form of corporate commitment to environmental sustainability, social welfare, and regional economic development.
Penerapan Perhitungan Biaya Relevan Dan Non Relevan Dalam Pengambilan Keputusan Menerima Atau Menolak Pesanan Khusus Pada Cv Ady Irma Tadulako: The Application of Relevant and Non-Relevant Cost Calculation in Decision Making to Accept or Reject Special Orders at CV Ady Irma Tadulako Erna Pujianti; Suhartini; Masni; Ernawati Usman; Sugianto
Jurnal Kolaboratif Sains Vol. 8 No. 11: November 2025
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v8i11.9320

Abstract

Penelitian ini dilakukan dengan tujuan untuk mengevaluasi bagaimana penerapan perhitungan biaya relevan dan nonrelevan dapat mempengaruhi pengambilan keputusan terkait penerimaan atau penolakan pesanan khusus di CV Ady Irma Tadulako. Penelitian menggunakan pendekatan deskriptif kualitatif, dengan metode analisis data berupa pemisahan biaya produksi tirai kayu anyaman ke dalam kategori relevan dan tidak relevan.Temuan dari penelitian ini menunjukkan bahwa setiap ukuran pesanan khusus, mulai dari tirai berukuran 2 x 1 meter hingga 2 x 3 meter, menghasilkan keuntungan bersih apabila perhitungan hanya memperhitungkan biaya relevan. Biaya relevan meliputi bahan baku langsung, upah tenaga kerja langsung, dan overhead variabel, sedangkan beban seperti penyusutan aset dan biaya tetap lainnya tergolong ke dalam biaya nonrelevan.Oleh karena itu, keputusan untuk menerima pesanan menjadi rasional secara finansial jika pendapatan yang diperoleh melebihi jumlah biaya relevan yang dikeluarkan. Kesimpulannya, analisis biaya relevan terbukti menjadi alat bantu manajemen yang efektif dalam pengambilan keputusan jangka pendek, serta berkontribusi terhadap peningkatan efisiensi operasional dan profitabilitas perusahaan.
Kepedulian Dan Pengetahuan Pelaku Usaha Mengenai Konsep Environmental Accounting Di Pabrik Tahu Afifah: The Concern And Knowledge Of Businesses About The Environmental Accounting Concept At Afifah Tofu Factory Amelia Fravitasari Todingallo; Gracia Carolina Yusuf; Ervina; Sugianto; Ernawaty Usman
Jurnal Kolaboratif Sains Vol. 8 No. 11: November 2025
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v8i11.9322

Abstract

Penelitian ini ditujukan guna mengeksplorasi taraf kepedulian serta pemahaman pelaku usaha di Pabrik Tahu Super Afifah Kota Palu mengenai konsep akuntansi lingkungan dan dampaknya terhadap keberlanjutan usaha. Penelitian ini memanfaatkan pendekatan kualitatif deskriptif, dengan subjek penelitian yakni pimpinan pabrik dan dua orang pekerja produksi. Pengumpulan data diselenggarakan melalui observasi dan wawancara mendalam. Temuan penelitian menunjukkan bahwa Pabrik Tahu Super Afifah telah mengelola limbah secara efektif, limbah padat (ampas tahu) dijual menjadi pakan ternak, sedangkan limbah cair diolah menjadi biogas, sehingga mengurangi polusi dan memberikan manfaat ekonomi tambahan. Penerapan konsep akuntansi lingkungan juga terlihat dari investasi peralatan filtrasi dan pemeliharaan sistem pembuangan limbah, yang memastikan air limbah yang dibuang memenuhi standar lingkungan (tidak berwarna coklat dan tidak berbau). Namun, praktik akuntansi lingkungan belum sepenuhnya tercermin dalam catatan keuangan pabrik, biaya lingkungan seperti modifikasi peralatan tidak diidentifikasi atau dilaporkan, yang menunjukkan kurangnya pemahaman tentang pentingnya transparansi biaya lingkungan. Peningkatan penerapan formal akuntansi lingkungan di Pabrik Tahu Super Afifah dapat membantu proses pengidentifikasian serta pengelolaan biaya lingkungan dengan lebih efektif, membuat efisiensi biaya meningkat, memastikan kepatuhan pada peraturan, serta mendukung keberlanjutan lingkungan.
Pemberdayaan petani durian berbasis Neraca Modal Alam untuk Mewujudkan SDGs Pertanian Berkelanjutan Di Desa Malino Mustamin; Abdul Kahar; Ernawaty Usman; Sugianto; Nurhayati Haris
Jurnal Pengabdian Masyarakat Mandira Cendikia Vol. 4 No. 11 (2025)
Publisher : YAYASAN PENDIDIKAN MANDIRA CENDIKIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70570/jpkmmc.v4i11.2015

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberdayakan petani durian di Desa Malino melalui penerapan pendekatan Neraca Modal Alam (Natural Capital Accounting) sebagai strategi peningkatan kapasitas budidaya dan pengelolaan lahan petanian secara berkelanjutan. Fenomena awal menunjukkan bahwa meskipun Desa Malino memiliki tanah subur dan potensi agroklimat yang sangat mendukung, pemanfaatannya belum optimal karena keterbatasan pengetahuan teknis petani, minimnya modal, dan meningkatnya penjualan lahan akibat tekanan ekonomi. Melalui kegiatan survei, pelatihan, dan pendampingan berbasis partisipatif, dilakukan pemetaan modal alam, pelatihan budidaya durian montong, pembentukan kebun percontohan, serta penguatan manajemen usaha tani. Hasil kegiatan menunjukkan peningkatan signifikan pada pengetahuan petani (48% menjadi 86%), peningkatan keterampilan teknis budidaya, serta perubahan sikap terhadap pengelolaan modal alam dan pentingnya menjaga lahan produktif. Program ini berkontribusi terhadap pencapaian SDG 1, SDG 2, dan SDG 15 melalui peningkatan kapasitas petani, penguatan ekonomi lokal, dan pelestarian ekosistem
Peningkatan Pemahaman Membaca Teks Deskriptif Siswa Kelas VII melalui Strategi Bertanya 5W+1H Tokan, Fitria; Pohan, Erwin; Sugianto
English Education Journal Volume 11, Number 2, November 2025
Publisher : English Education Department

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55340/e2j.v11i2.1883

Abstract

The aims of this study was to increase students' reading comprehension of descriptive texts using the 5W+1H questioning strategy to address concerns identified in the classroom. This study focused on seventh-grade students, specifically those in class VII.2, which consisted of 34 individuals. The classroom action research (CAR) approach was used in this study. The data were collected using an observation checklist and tests. The researcher analyzed the data using a combination of qualitative and quantitative data, as well as the observation checklist. Furthermore, the researcher assessed the test based on the mean score for each cycle in qualitative data. Based on qualitative data, this study found that the 5W+1H questing approach and learning process increased students' classroom reading behavior. The observation checklist showed that the student's performance improved between the first and second cycles. The quantitative data results also demonstrated an improvement in the students' reading comprehension mean scores between the first and second cycles. The study suggests that implementing the 5W+1H questioning strategy can significantly improve students’ reading comprehension.
IMPROVING STUDENTS’ VOCABULARY MASTERY ON DESCRIPTIVE TEXT BY USING WORDWALL MEDIA AT THE SEVENTH GRADE Hutasoit, Ririn; Pohan, Erwin; Sugianto
English Education Journal Volume 11, Number 2, November 2025
Publisher : English Education Department

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55340/e2j.v11i2.1886

Abstract

Penelitian tindakan kelas ini bertujuan untuk meningkatkan penguasaan kosakata siswa pada teks deskriptif melalui penggunaan media Wordwall. Penelitian dilaksanakan di SMPN 11 Tanjungpinang dengan subjek sebanyak 34 siswa kelas VII pada tahun ajaran 2024/2025. Latar belakang penelitian ini adalah rendahnya kemampuan siswa dalam menguasai kosakata bahasa Inggris, yang berdampak pada kesulitan dalam memahami teks deskriptif. Penelitian dilakukan dalam dua siklus yang masing-masing terdiri dari tahap perencanaan, pelaksanaan, observasi, dan refleksi. Instrumen penelitian yang digunakan untuk mengumpulkan data adalah daftar periksa observasi dan tes kosakata. Hasil penelitian menunjukkan adanya peningkatan yang signifikan dalam penguasaan kosakata siswa. Pada siklus pertama, 50,00% siswa mencapai Kriteria Ketuntasan Minimal (KKM). Setelah dilakukan perbaikan tindakan pada siklus kedua melalui kombinasi media Wordwall, diskusi kelompok, dan penggunaan gambar, persentase ketuntasan meningkat menjadi 79,41%. Hasil observasi checklist juga menunjukkan bahwa penggunaan media Wordwall berhasil meningkatkan partisipasi siswa di kelas. Pada Siklus 2, partisipasi siswa mencapai 76%. Dapat disimpulkan bahwa media Wordwall membantu meningkatkan penguasaan kosakata siswa dan menciptakan suasana belajar yang lebih interaktif.
Intellectual Capital and Long Term Competitive Advantage through Innovation Capability Sugianto
Journal Economic Business Innovation Vol. 2 No. 4 (2026): January
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jebi.v2i4.322

Abstract

Purpose: The focus of this study is to investigate how intellectual capital can generate sustained competitive advantage through innovation capability. Method: The variance-based structural equation modeling (VB-SEM) technique is utilized in this study to examine a mediation model guided by strategic management theory. Findings: We find that intellectual capital is an important strategic resource that positively influences firms’ capacity to create innovation capability and long-term competitive advantage. Innovation capability is a dynamic force to turn knowledge-based resources to competitive outcomes that last longer. The findings also indicate that the direct effect of intellectual capital to long-term competitive advantage is enhanced by firms' ability to utilize innovation-related capabilities, which stresses the importance of developing capabilities rather than merely possessing resources. In sum, the model offers strong empirical justification for the theoretical unification of resource-based and dynamic capability views when accounting for sustained competitive advantage. Novelty: This study provides a unique contribution by casting innovation capability as one composite mediator, which is an explicit link between intellectual capital and lasting competitive advantage consequently adding to existing research that has predominantly concentrated on short-term performance or fragmented measures of innovation. Implications: Findings The research offers strategic implications for managers and policy makers, because it demonstrates the significance of setting IC management in line with innovation capability development toward sustainability competitiveness on a knowledge-based industry.
INVESTIGATING STUDENTS’ CHALLENGGES IN WRITING DESCRIPTIVE TEXTS Sugianto
Journal of English Education and Literature Journal of English Education and Literature Vol.2 No.4 (December, 2025)
Publisher : Sinar Lima

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The study aimed to assess students' writing skills and identify the challenges they faced in writing descriptive texts. Using a case study approach, the research followed a descriptive qualitative method. The participants were 28 second-year students from MA NW Nabi’ Nubu’. The research employed writing tests and interviews as data collection tools. The findings revealed that the average score of the students was 69.92, indicating that their ability to write descriptive texts was relatively low. Three students (12%) scored below 60, placing them in the "poor" category, while ten students (40%) scored between 61-70, also categorized as poor. Nine students (36%) scored between 71-80, which was considered "average," and three students (12%) received scores in the "very good" range. When analyzing their performance in specific writing aspects, vocabulary and organization were rated as "good to average," while content, grammar, and mechanics were categorized as "fair to poor." In conclusion, the study found that students struggled most with grammar, content, and mechanics. It is recommended that English teachers provide more practice in writing to help improve these areas, particularly content and grammar, when writing descriptive texts.
Political News In Online Media And The Development Of Hoax Narratives In The Gunung Sari Islamic Boarding School, West Lombok Sugianto; Mohzana; Mudarman
Sophist : Jurnal Sosial Politik Kajian Islam dan Tafsir Vol. 7 No. 2 (2025): Artificial Intelligence, Ethics, and Islamic Civilization: Towards a Theology o
Publisher : UIN Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/sophist.v7i2.138

Abstract

This article aims to analyze politics on online media and its relationship to the development of hoax narratives in Islamic boarding schools located in the Gunung Sari area, West Lombok. Through a comparison of the Islamic boarding school in Tegal and Kekait, this study examines the forms of response from the students at both Islamic boarding schools to the political news they receive. The main focus of this research is on the online media aspect and the responses of the students at the pesantren to the various hoax narratives that are spreading. This research uses a sociological approach with a qualitative method. Data was collected from structured interviews and non-participant observation. Additionally, this research used an analysis of various fake news stories circulating in online media accessed by the students as supporting data. The findings of this study are that online media contributes to the spread of hoax narratives in Islamic boarding schools in Gunung Sari. The forms of hoax narratives that spread depend on the type of online media accessed by the students.
Co-Authors Abd Majid, M Shabri Abd Majid, M. Sabri Abdul Kahar Abdul Kahar Abdul Rahman Achmad Siddik Thoha Adaniah, Nahdatul Ade Khadijatul Z. Hrp Adlani Hasrun, Muh. Nazri AH. Hasan Bashori Ahmad Choiri Ahmad Fuadi Tanjung Ahmad Royhan Bustomi Aini Wahyu Ningtyas, Baqiya Alfian, Ian Ali Mahmudi Amelia Fravitasari Todingallo Amin, Mat Amwa, Djauky Ridho Andi Maslan Andi Syarifuddin Anilia Ratnasari, Anilia Anita Annisa Rahmi, Annisa Arainy, Corizon Sinar Ardiantoro, Luki Ari Apryansyah Ari Yuniastuti Ariyanto Arjuna, Kevin Arung Gihna Mayapada Astried Silvanie atika Aulia, Novia Rahma Ayu Anggraeni, Novia Ayu Wulandari S. Tanjung Azhar, M. Elfi Azhari Akmal Tarigan Azzahra, Iftitah Balqis, Tsamara Bambang Suwerda, Bambang Basri Bado, Basri Bianca Puspita Riadina Bunga Dwi Fani Ritonga Casmudi Dalimunthe, Maya Oktavia Damayanti, Alfina Delima Sari Lubis Derrel Azhar Sugianto Dhian Rosalina, Dhian Diaz, Fauzan Dinar, Muhammad Dudung Hidayat Efendi, Imaduddin Bachtiar Ekayanti, Erly Eko Eko Sutrisno, Eko Ellianawati Ely Rudyatmi, Ely Erly Ekayanti Rosyida Erna Pujianti Ernawati Usman Ernawaty Usman Ervina Ery Muthoriq, Ery Fadhel Mohammad Fahira, Adinda Permata Faizah, Secho Nur Fardan Zidane Juniawan Fatchurrahman, M. Fauziah Amarani Febrianti, Lola Fela Yudha, Syuhada Fera Yuliana Fitri Susanti Siregar Furaida Khasanah Gilby Sapulette, Shella Gracia Carolina Yusuf Gustini, Sri Hadinugroho, Dwi Lindarto Harahap, Febri Khairani Harry Irawan Haryadi HARYONO Hasana, Ani Riani Hasdiansah, Hasdiansah Hasibuan, Zerimah Afgani Hasudungan Hutagalung, Henokh Hendra Harmain Herlina Hertanto, Edrick Emiliano Sam Heru Subaris Kasjono Heru Subaris Kasjono, Heru Subaris Hidayati, Beti Malia Rahma Holijah, Siti Hutasoit, Ririn Ibnu Fadhil Ramadhan Ilham Nur Dimas Yahya Imas Ratna Ermawati, Imas Ratna Indun Ipin Aripin, Ipin Irawan, Dedeng Irawati Irawati Irlanita Ayuning Tyas Isa Akhlis Iskandar Muda Iskandar Muda Ismul Fakhri Lubis iswanto Ithohirah Harahap Jamaluddin Juliana Nasution Juliana Nasution Khairul Faiz Batubara Kurniawan, Gita Erlangga Lakoro, Iski Latifah Sukmawati Yuniar Letsoin, Rizaldy Taslim Pinzon Liana Lilla Puji Lestari Lisdiana M Shabri Abd Majid M, A.Pananrangi M. Fauzan M. Shabri Abd. Majid M. Yasir Nasution M. Yasir Nst M.Hakim Sitompul Majid, Shabri Abd Mardiana Ningsih Marliyah Marpaung, Refianda Olivia Febrianti Masni Maulana, Irsyad Melia Frastuti Meutia Dewi, Meutia Mohzana Mudarman Muhamad Yusup Kamal Arkan Muhammad Amin Muhammad Hasan Muhammad Ikbal Abdullah MUHAMMAD ILHAM Muhammad Lathief Ilhamy Nasution Muhammad Primiaji Rialihanto Muhammad Syukri Albani Nasution Muhammad Zainul Haq Muhlisin, Muhammad . Muliani Mustamin Mutthaqin, Muhammad Satrya Naim, Muh Yusan Nanang Indradi Narto Nashwa Nabila Kasih Natadiwijaya, Ismail Fikri Neni Nur Afia Ni'mah, Nurun Ning Setiati NOJENG, SYARIFUDDIN Nugrahaningsih WH, Nugrahaningsih NUR AHMADI BI RAHMANI Nur Azizah Nuraeni Nanda Sari Nurfuadi, Wika Nurhayati Haris Nurriskiana Akbar Nurul Ilaina Nuryati Pane, Sanusi Gazali Pasaribu, Syafita Khairunnisa Pinzon, Monica Cindy Anjelica Novena Letsoin Pohan, Erwin Pranoto, Ethys Pratama, Yudha Prayogi Kusdino Priangga Widiandoko Pristiansyah, Pristiansyah Puspitasari2, Devi Putra, Yunanda Eka Putri Sri Wahyuni Rachman, Dwi Fauzi Rahayu Indriasari Rahma, Tri Inda Fadhila Rahmad Firdaus Rahmani, Nur Ahmadi Bi Rahmat Rahmat Azahar Siregar Raju Adha Ramadhina, Nur Sekar Ramdhani, Izmy Chantika Ratna Etika Sintawati Rennata, Adella Vrida Rida Jelita Rika Umbaiyani Ritonga Rina Rinaldi Rispa Amelia Rizaldy Pinzon Rizkika Zalza Bila Utami Rofiqoh Lubis, Nurul Rohana Rosdiana Santi Arafah sanusi, Anwar Saparuddin Siregar Sardjito Eko Windarso, Sardjito Eko Sarmiana Batubara Sastri Aida Zuhra Sekar Tyas Widyanti setiawan, Dibyo Sholikhah, Faizatus Sintiani, Tina Siregar, Tetty Handayani Siti Aisyah SITI FATIMAH Siti Shofiah SOBIRIN Soni Afriansyah SOPIAN SAORI Sri Agustina Hasibuan Sri Haryanti Sri Puji Ganefati Sri Puji Ganefati Subekti Subkhi, Nur Suhardi Suhartini Susanty, Widya Syafira Syafrizal, Rodi Syahputri, Kharisma Syamsul Ph.D M.A. Hadi Syarbaini, Ahmad Muhaisin B. T. Rizkan Polem Tarmudi Tawali Tenripada, Tenripada Thamrin Tahir Tiku, Seruni Ra’ba Bara’ Titie Solihati, Ade Tokan, Fitria Tri Isti Hartini, Tri Isti Trisniani, Sherafima Tuti Anggraini Tuti Anggraini Ullya Rahmawati Ummi Masrufah Maulidiyah WAHYUDI Wibisana, Kevin Widyawati, Rina Windarso, Sarjito Eko Wiwi Isnaeni Yamtana Yasmin Putri Sa’idah Yoko Tristiarto Yuda Mahendra Hasibuan Yuliana, Eva Yuni Lubis, Syafrina