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Cakranegara, Pandu Adi
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Financial Statement Fraud: The Predictive Relevance of Fraud Hexagon Theory Arief Hidayatullah Khamainy; Mekar Meilisa Amalia; Pandu Adi Cakranegara; Andi Indrawati
Journal of Accounting and Strategic Finance Vol 5 No 1 (2022): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v5i1.249

Abstract

The pandemic situation has suppressed various businesses in Indonesia and has provided opportunities for business actors to practice window dressing for presenting good company performance. The practice of window dressing is an example of financial statement fraud. Therefore, to anticipate this fraud, it is very important to examine the factors that cause companies to commit financial statement fraud. This study aims to analyze the fraud hexagon theory and its relationship with financial statement fraud. The research was conducted on state-owned companies listed on the Indonesia Stock Exchange (IDX) for the last 5 years (2016-2020). The method used to test the hypothesis is log-regression analysis. The results of the study prove that external pressure as a proxy for stimuli, CEO duality as a proxy for collusion, and nature of the industry as the proxied opportunity have predictive relevance to financial statement fraud. Even though from ten hypotheses only three hypotheses are proved, this result implied that when companies face a difficult situation and cannot achieve their financial target and they have the opportunity to change their financial records, it is very probable that they will conduct a financial statements fraud. Thus, the government needs to monitor and make policies to prevent this conduct for state-owned companies and other companies listed in IDX
Tantangan Komunikasi Bisnis di Saat Pandemi Covid 19 Pandu Adi Cakranegara; Ika Widyastuti
Ideas: Jurnal Pendidikan, Sosial dan Budaya Vol 8 No 2 (2022): Ideas: Pendidikan, Sosial, dan Budaya (Mei)
Publisher : Ideas Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32884/ideas.v8i2.764

Abstract

Bisnis adalah organisasi yang terdiri dari sekumpulan individu. Agar organisasi ini dapat berfungsi maka individu di dalamnya perlu saling berkomunikasi. Komunikasi merupakan bagian yang tidak terpisahkan dan bukan menjadi suatu masalah. Yang menjadi tantangan adalah ketika organisasi yang telah terbiasa melakukan bisnis as usual tiba-tiba harus bertransformasi karena adanya pandemi Covid 19. Ketika komunikasi yang biasa dilakukan melalui proses tatap muka baik dengan rapat di kantor dan berdiskusi langsung dengan rekan kerja tidak dapat dilakukan lagi, maka apa yang harus dilakukan perusahaan agar dapat tetap produktif? Penelitian ini menggunakan data primer yang berasal dari wawancara karyawan. Melalui para naraumber ini digali informasi bagaimana bisnis mereka di tempat mereka berubah dan bagaimana komunikasi bisnis dilakukan. Hasil dari penelitian ini menunjukkan bahwa tidak semua organisasi siap. Namun terdapat satu sisi positif dari Pandemi Covid 19 yaitu mendorong komunikasi bisnis yang memanfaatkan teknologi modern. A business is an organization made up of a group of individuals. For this organization to function, the individuals within it need to communicate with each other. Communication is an integral part and not a problem. The challenge is when an organization accustomed to doing business as usual suddenly has to transform due to the Covid 19 pandemic. This study uses primary data that comes from employee interviews as an organization. Through these speakers, information is obtained on how their business in their place has changed and how business communication is carried out. The results of this study indicate that not all organizations are ready. However, one positive side of the Covid-19 pandemic is encouraging business communication that utilizes modern technology.
Utilizing Educational Technology as a Learning Solution in the New Normal Era of Community Life Fitrani Amin; Pandu Adi Cakranegara; Wiwin Ariesta; Joko Joko
ijd-demos Volume 4 Issue 1 (2022)
Publisher : HK-Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37950/ijd.v4i1.231

Abstract

AbstractThis virus disaster has proven to be able to overwhelm almost all the people of the world, especially the people of Indonesia. In addition to having claimed many lives it has also damaged all systems of community life, one of which is the education system. To prevent this pathway from spreading the pandemic, the central government established policies specifically in the field of education which required students to carry out teaching and learning activities carried out at their respective homes online, both at the elementary, junior high, high school, and college level. The High School X educational institution is one of the educational institutions, which was the object of this study, which also experienced the impact of this pandemic and was forced to change its teaching and learning system, namely from offline learning activities and converted into online teaching and learning activities. Also related to the impact of the pandemic on the education system also affects the absence of the National Examination and changes the registration system for new students from High School X who will continue to the next level of education.Keyword: Modernization, Technology, Covid-19 Pandemic, Online AbstrakBencana virus ini terbukti mampu melanda hampir seluruh masyarakat dunia, khususnya masyarakat Indonesia. Selain telah memakan banyak korban jiwa juga telah merusak seluruh sistem kehidupan masyarakat, salah satunya adalah sistem pendidikan. Untuk mencegah jalur penyebaran pandemi ini, pemerintah pusat menetapkan kebijakan khusus di bidang pendidikan yang mewajibkan peserta didik untuk melakukan kegiatan belajar mengajar yang dilakukan di rumah masing-masing secara online, baik di tingkat SD, SMP, SMA, maupun SMK. tingkat perguruan tinggi. Institusi pendidikan SMA X merupakan salah satu institusi pendidikan yang menjadi objek penelitian ini, yang juga mengalami dampak dari pandemi ini dan terpaksa merubah sistem belajar mengajarnya yaitu dari kegiatan pembelajaran offline menjadi pembelajaran online. dan kegiatan belajar. Selain itu terkait dampak pandemi terhadap sistem pendidikan juga berdampak pada tidak adanya Ujian Nasional dan perubahan sistem pendaftaran siswa baru dari SMA X yang akan melanjutkan ke jenjang pendidikan berikutnya.Kata kunci: Modernisasi, Teknologi, Pandemi Covid-19, Daring
The Role of the Social Community through Nonformal Education to Improve Social Welfare Zulkarnain Zulkarnain; Fakhry Amin; Pandu Adi Cakranegara; Muhamad Rajab
ijd-demos Volume 4 Issue 1 (2022)
Publisher : HK-Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37950/ijd.v4i1.233

Abstract

AbstractThis study aims to determine the process of empowerment throu gh nonformal education in improving social welfare, seeing the poor in empowerment strategies and empowerment models through nonformal education, knowing the programs developed by the social community in overcoming poverty through nonformal education, the role of social communities, barriers and community social support in carrying out the program. This research approach uses a descriptive qualitative approach to study literature several observations and interviews in a conclusion analysis. The results obtained are programs developed such as training and the role of the social community as a center for information, community learning, education and skills training, and the existence of community independence that is formed. The common obstacles from all expected expectations are still not maximal for the empowerment process. The results that are not so significant, the cooperation relationship needs to be rebuilt so that internal and external support is strong, especially in the aspect of financing and support from parties such as the government, private sector or work partners, to be able to participate, as well as in publications.Keywords: Role, Empowerment, Non-Formal Education. AbstrakPenelitian ini bertujuan untuk mengetahui proses pemberdayaan melalui pendidikan nonformal dalam meningkatkan kesejahteraan masyarakat, melihat masyarakat miskin dalam strategi pemberdayaan dan model pemberdayaan melalui pendidikan nonformal, mengetahui program-program yang dikembangkan oleh masyarakat sosial dalam mengatasi kemiskinan melalui pendidikan nonformal, peran sosial masyarakat, hambatan dan dukungan sosial masyarakat dalam melaksanakan program. Pendekatan penelitian ini menggunakan pendekatan kualitatif deskriptif dengan studi kepustakaan beberapa observasi dan wawancara dalam suatu analisis kesimpulan. Hasil yang diperoleh adalah program-program yang dikembangkan seperti pelatihan dan peran masyarakat sosial sebagai pusat informasi, pembelajaran masyarakat, pendidikan dan pelatihan keterampilan, dan adanya kemandirian masyarakat yang terbentuk. Kendala umum dari semua harapan yang diharapkan masih belum maksimal untuk proses pemberdayaan. Hasil yang tidak begitu signifikan, hubungan kerjasama perlu dibangun kembali agar dukungan internal dan eksternal kuat, terutama dalam aspek pembiayaan dan dukungan dari pihak-pihak seperti pemerintah, swasta atau mitra kerja, untuk dapat berpartisipasi. , serta dalam publikasi.Kata kunci: Peran, Pemberdayaan, Pendidikan Non Formal.
Pengaruh Leverage sebagai Pemoderasi Hubungan GCG, CSR dan Agresivitas Pajak terhadap Financial Disstress pada Perusahaan Perbankan Syariah di Indonesia Kusumaningdiah Retno Setiorini; Fitri Fidayanti; Nawang Kalbuana; Pandu Adi Cakranegara
Journal of Business and Economics Research (JBE) Vol 3 No 2 (2022): June 2022
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v3i2.1750

Abstract

This study aims to see the effect of GCG, CSR and Tax Aggressiveness on Financial Distress with Leverage as Moderation in Islamic Banking Companies in Indonesia listed on the IDX from 2015-2019. The sampling technique used in this research is purposive sampling technique and for data analysis using multiple linear analysis techniques. This study reveals that GCG has no significant effect on Financial Distress, CSR has a positive and significant effect on Financial Distress, Tax Aggressiveness has no significant effect on Financial Distress, Leverage has no significant effect on the effect of GCG on Financial Distress, Leverage has a positive effect on the effect of CSR on Financial Distress, Leverage has no effect on the effect of tax aggressiveness on financial distress
The Future of Rural Public Accountants: To What Extent Can Technological Transformation Provide Solutions to the Village Fund Administration Service Sector Hengky Leon; Lamhot Leonard Fitri; Muhammad Fadila Laitupa; Pandu Adi Cakranegara; Elna M Pattinaja
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.5765

Abstract

This study discusses the future of rural public accountants, which we focus on concerning technological transformation, which is a solution for village fund management work. Many rural public accounting studies have received attention. Still, few have studied it from the perspective of technology application transformation, a solution to public accounting problems at the village government level. Through the help of technological data search, this study has obtained much scientific evidence in the form of publications of public accounting studies and the effectiveness of digital applications in assisting village fund governance tasks as many understand that the government in Indonesia is certainly not free from problems with the ability to use technology to activate rural financial accounting work. We analyze the data we collect electronically to find solutions to problems related to the effectiveness of digital technology transformation to help with village fund accounting work. After a series of studies involving data coding systems, in-depth evaluation, and high interpretation, we can finally conclude that the future of accounting will continue to improve when the era of automation helps accounting professionals as today's technology in government offices in cities and industry will later through a digital transformation of the apparatus. In the village, through training and concern for the parties, the accounting profession will gradually be able to help with village fund management tasks. Many villages today continue to improve by employing human resources familiar with automation accounting application technology and the village's commitment to serving the community more professionally, especially the governance and village sections. Thus, it is hoped that these findings will become additional knowledge and experience for similar studies in the future.
Analysis of Digital Marketing Strategy in the Era of the COVID-19 Kartika Sari; Asyifa Anandya; Irsyad Kamal; Pandu Adi Cakranegara; Muhammad Aqshel Revinzky
Quantitative Economics and Management Studies Vol. 3 No. 2 (2022)
Publisher : Yayasan Ahmar Cendekia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (393.166 KB) | DOI: 10.35877/454RI.qems898

Abstract

The COVID-19 pandemic significantly affects the advancement of business entertainers in Indonesia. Business entertainers should track down the right technique to make due. One of the procedures during the pandemic is computerized showcasing, which permits business entertainers to advertise their items without being compelled by arrangements during the pandemic. Research on advanced promoting techniques for business entertainers to contend in this pandemic time utilizes subjective strategies with a logical distinct methodology. Expressive exploration is gathering information in light of the elements that help the object of examination. Subjective examination manages thoughts, insights, assessments, convictions of individuals to be contemplated and every one of them can't be estimated by numbers. The motivation behind the review was to discover how the procedures, components, cycles and exercises of business entertainers in utilizing advanced showcasing to contend during the pandemic. The aftereffects of the review show that there have been numerous business entertainers who have utilized advanced showcasing, which is 85%, as a methodology to expand deals and require a comprehension of computerized promoting. In view of exploration investigation, business entertainers who have utilized advanced showcasing can make due and even increment deals without depending on traditional stores.
The Role of Supply Chain Management Practices in Mediating the Effect of Knowledge Management on Company Performance: A Study on Laptop Shops in Ambon City Zainuddin Latuconsina; Agnes Soukotta; Sulasri Kaisupy; Pandu Adi Cakranegara; Muhammad Hery Santoso
Quantitative Economics and Management Studies Vol. 3 No. 3 (2022)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (341.225 KB) | DOI: 10.35877/454RI.qems1000

Abstract

The purpose of this study was to analyze the effect of knowledge management on company performance through supply chain management practices in laptop shops in Ambon city. The population in this study were 33 owners/employees at a laptop shop in Ambon city. The analytical technique used in this research is Partial Least Square (PLS). The results showed that knowledge management has a positive effect on company performance, knowledge management has a positive influence on supply chain management practices and supply chain management practices have a positive effect on company performance.
Analysis of Improving Community Services Through Organizational Communication in the Yogyakarta Licensing Service Ika Widiastuti; Pandu Adi Cakranegara
Ideas: Jurnal Pendidikan, Sosial dan Budaya Vol 7 No 4 (2021): Ideas: Jurnal Pendidikan, Sosial, dan Budaya (November)
Publisher : Ideas Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32884/ideas.v7i4.486

Abstract

Organizational communication serves as a means to build employee motivation so that public services can develop more advanced. Effective communication is vital for employee cooperation to achieve organizational goals. The Jogjakarta Licensing Service commits to public service, as evidenced by the number of awards. The purpose of the research is to know the forms of communication applied by the Yogyakarta Licensing Service to improve public services and understand the concepts and theories of organizational communication and public services. The research method used is descriptive qualitative. The results show that the Yogyakarta Licensing Service's organizational communication consists of upward communication, downward communication, vertical communication, horizontal communication, and formal and informal communication. Komunikasi organisasi berfungsi sebagai sarana untuk membangun motivasi pegawai agar pelayanan publik dapat berkembang lebih maju. Komunikasi yang efektif sangat penting bagi kerja sama karyawan untuk mencapai tujuan organisasi. Dinas Perizinan Yogyakarta berkomitmen terhadap pelayanan publik, terbukti dengan banyaknya penghargaan. Tujuan dari penelitian ini adalah untuk mengetahui bentuk-bentuk komunikasi yang diterapkan oleh Dinas Perizinan Yogyakarta untuk meningkatkan pelayanan publik serta memahami konsep dan teori komunikasi organisasi dan pelayanan publik. Metode penelitian yang digunakan adalah deskriptif kualitatif. Hasil penelitian menunjukkan bahwa komunikasi organisasi Dinas Perizinan Yogyakarta terdiri dari komunikasi ke atas, komunikasi ke bawah, komunikasi vertikal, komunikasi horizontal, dan komunikasi formal, dan informal.
Faktor Diferensiasi Sekolah di Indonesia Pandu Adi Cakranegara
Ideas: Jurnal Pendidikan, Sosial dan Budaya Vol 7 No 2 (2021): Ideas: Jurnal Pendidikan, Sosial, dan Budaya (Mei)
Publisher : Ideas Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32884/ideas.v7i2.335

Abstract

Abstrak Diferensiasi sekolah di Indonesia yaitu sekolah swasta dan sekolah negeri milik pemerintah. Perbedaan lainnya yaitu sekolah milik yayasan yang berlatar belakang agama atau tanpa latar belakang agama. Tujuan penelitian ini adalah menemukan faktor diferensiasi sekolah di Indonesia. Metode penelitian yang digunakan yaitu deskriptif analitik. Berdasarkan hasil penelitian, ditemukan sepuluh diferensiasi sekolah di Indonesia, yaitu afiliasi, bahasa yang digunakan, latar belakang budaya, kurikulum, waktu belajar di sekolah, nilai etika, jalur ke perguruan tinggi, fasilitas, dan harga. Kata Kunci Diferensiasi sekolah, sekolah swasta, sekolah negeri Abstract School differentiation in Indonesia is private schools and government-owned schools. Another difference is that schools belong to foundations with religious or religious backgrounds. The purpose of this study is to find the differentiation factors of schools in Indonesia. The research method used is descriptive analytic. Based on the research results, it was found ten differences in schools in Indonesia, namely provision, language used, cultural background, curriculum, study time at school, ethical values, pathways to tertiary institutions, facilities, and prices. Keywords Differentiation of schools, private schools, public schools
Co-Authors A. Rasul Abd. Haris Abdul Aziz Prihandoko Abdul Hafiz Abdul Rahman Alatas Abdul Rasyad Abdul Samad Arief Abdul Wahab Abdurohim Abdurohim Abdurohim Abdurohim Abdurohim Abdurohim, Dindin Abubakar, Herminawaty Achmad Syarifudin, Achmad Achmad Wicaksono Adam Pamudji Raharjo Ade Risna Sari Ade Risna Sari Ade Risna Sari ADE RISNA SARI Adeta Stefianti Isnoor Aditya Wardhana Afrizal Maulana Erzad Agnes Soukotta Agnes Soukotta Agnes Soukotta Agry Alfiah Agung Nurmansyah Agung Teguh Setyadi Ahdi Topan Sofyan Ahiar Biongan Ahmad Junaidi Ahmad Jurnaidi Wahidin Alfiana Alibasjah, Ricardi Witjaksono Alim Hardiansyah Alim Hardiansyah Alvi Darmawati Nur Hardaningrum Aly Imron Amimah Qodari Amin Budiastuti Amin Otoni Harefa Amrul Natalsa S Ana Suheri Anastasia Lidya Maukar Andi Hidayatul Fadilah Andi Hidayatul Fadlilah Andi Primafira Bumandava Eka Andri Haryono Angga Kusumah Anisa Shafa Aunur Rozana Anizir Ali Murad Anjarwati, Sri Antari, Putu Eva Ditayani Anugraheni Utami Ardi Widhia Sabekti Arianto Muditomo Arief Hidayatullah Khamainy Arifia Nurriqli Arifin, Ardian Arifin, Arifin Aris Munandar Arjulayana Arjulayana Asdi Ashur Harmadi Asri Dewi Asrul Sani Asyifa Anandya Aulia Rahman Ayurisya Dominata Baehaqi Bagus Pambudi Bambang Agus Kironoto Bambang Surahman Bara Zaretta Beatrice Athanasia Chrisanti Budi Prijanto Budi Sulistiyo Nugroho Cahyono Ikhsan Catur Budi Susilo Chandra Setiawan Chitra Indah Sari Choeroni Choeroni Citra Arta, Deddy Novie Citra Asti Rosalia Cut Ita Zahara D. Yadi Heryadi Daheri, Mirzon Dahlia Pinem Damaris Y Koli Daniel Nemba Dambe Darmawati Manda David M Haryanto Debby Danila Wati Debby Danilla Wati Deby Noviyanti Dedi Rianto Rahadi Dedy Suryadi Deffri Anggara Delfian Zaman Dendi Pratama Deni Amelia Desty Endrawati Subroto Dewa Oka Suparwata Dewantara, Rizki Dewi Shinta Achmad Dewi Yanti Dewi, Indira Dian Ariani Dian Ariani Dian Meliantari Dian Sukma Deti Diana Yusuf Dicky Jhon Anderson Butarbutar Digjaya, Ryan Pandu Dina Destari Dindin Abidin Dionisius Jokong Djohan, Deva Donald Samuel Slamet Santoso Edy Meiyanto Efendi Efendi Eka Budi Yulianti Eka Hendrayani Eka Hendrayani Eka Melati Eko Ganiarto Eko Sutrisno Elhefni Elhefni Elliya Sestri ELLYA REVOLINA, ELLYA Elna M Pattinaja Elsye Gunawan Eltie Christi Sandag Entar Sutisman Era Sari Munthe5 Erika Erika Erna Adita Kusumawati Erna Erna Ernawaty Usman Ervandi, Mohamad Ery Yanto Ery Yanto Etty Susilowati Etty Susilowati Etty Susilowati Ety Susilowati Eunike Rose Mita lukiani Fahria Malabar Faisal Fakhry Amin Farid Ardyansyah Fauzan Manafi Albar Fauzi Aldina Febrika Dwi Lestari Feny Fidyah Ferdinandus Sampe Ferdy Leuhery Filson Maratur Sidjabat Fina Amalia Masri Firstianty Wahyuhening Fibriany Fitrani Amin Fitri Fidayanti Fitri Yulia Fitriningsih Amalo Fitriyana Fredy Olimsar Gamar Al Haddar Gayatri Nahdiyah Husen Ghina Kemala Dewi Gita Fitriningsih Gusmailina Gusmailina Gusnaleven Parhusip Gusti Noorlitaria Achmad Hadisa Putri Hafsari, Dina Hamirul Hamirul Hardianti Hardianti Harsono Harsono Harun Samsuddin Haryo Adiyatman Wicaksono Hasrat A Aimang Heidi Siddiqa Hendra Kurniawan Maury Hendy Tannady Hengky Leon Henky Hendrawan Hermyn B. Hina Hermyn Benny Hina Heru, Mochammad Hery Winoto Tj I Dewa Nyoman Raka I Gede Iwan Sudipa I Gusti Ngurah Agung Dewantara Putra I KETUT KUSUMA WIJAYA I Ketut Suada I Made Budiasa I Nyoman Tri Sutaguna I Wayan Arthana I Wayan Ruspendi Junaedi Ibadurahman Hanif Ichsan Ichsan Ichsan Setya Putra Idam Putriyani Waruwu Ika Widiastuti Ika Widiastuti Ika Widiastuti, Ika Ika Widyastuti Ikhsan Amar Jusman Ilham Arief Imam Jayanto Imam Jayanto Indra Perdana Indra Perdana Indri Afriyani Yasin Irene Christy Irham Pakawaru Irma Hakim Irmah Halimah Bachtiar Irmayanti Irmayanti Irsyad Kamal Irwan Moridu Irwan Moridu Ishak Talibo Ismawati Ivonne Ayesha Iwan Henri Kusnadi Iwan Henri Kusnadi Iwan Setiawan Jabida Latuamury Jean Richard Jokhu Jehanara Jehanara Jemi Pabisangan Tahirs Jenita Johan Krisnanto Runtuk Joko Joko Joni Prihatin Joni Welman Simatupang Jouri Pangemanan Julhidayat Muhsam Juliana, Juliana Julie Abdullah Jusuf Aboladaka Kabri Kabri Kadeni Kadeni, Kadeni Kalbuana, Nawang Karina Dewi Sartika Karnawi Kamar Karnawi Kamar Karona Cahya Susena, Karona Cahya Kartini Maharani Abdul Kelemens Mere Khoirul Anwar Kirana, Tjandra Klemens Mere Komang Dean Ananda Kristi Indriyani Kunda, Asri Kurniasih Setyagustina Kurniawan, Yohanes Jhony Kurniawansyah Kurniawansyah Kurniawansyah kusdibyo, kusdibyo Kusumaningdiah Retno Setiorini La Ode Marihi Ladika Ladika Lamhot Leonard Fitri Lamhot P. Manalu Latuconsina, Zainuddin LAUNTU, ANSIR Lazarus Linarto Lelo Sintani Lestari, Nurul Amaliah Letizia Neves Pinheiro Lobo Pinto Lili Saragih Linggua Sanjaya Usop Lisnawaty Pauweni Liswandi Liswandi Liswandi Liswandi, Liswandi Lubna Lubna Luckhy Natalia Anastasye Lotte Ludfi Djakfar Ludia Panggalo M. Rafid Marwal M. Yusuf Alfian Rendra Anggoro KR M.A. Muazar Habibi Maria Adventina Sunardiyah Maria Adventina Sunardiyah Marwan Hadi Mas'ud Muhammadiah Maya Rahmawati Mekar Meilisa Amalia Melati Angel Gresela Haharap Melina Dian Kusumadewi Merita Ayu Indrianti Miftah Faridl Widhagdha Miftahorrozi Miftahorrozi Miftahorrozi Miftahorrozi Mike Fetesond Miran, Ikas Mita Anggaryani Mochamad Heru Riza Chakim Moh. Samsul Arifin Mokoginta, Meity M Muh. Abduh Anwar Muhamad Rajab Muhammad Alda Wijayanto Muhammad Aqshel Revinzky Muhammad Asir Muhammad Azizi Muhammad Fadila Laitupa Muhammad Fatkhurohman Albashori Muhammad Hery Santoso Muhammad Hidayat Muhammad Ilham Pakawaru Muhammad Iqbal Fajri Muhammad Kadyrov Muhammad Mujtaba Mitra Zuana Muhammad Najib Mubarrok Muhammad Rizki Muhammad Sidin Ali Muhammad Toto Nugroho Muhammad Yusuf Muhja, Zainal Abidin muji Rahayu Mulyadi Mulyawan Safwandy Nugraha Munidewi, Ida Ayu Budhananda Muqarranah Sulaiman Kurdi Muqarranah Sulaiman Kurdi Muris Muris Musdirwan Musnar Indra Daulay Mustika Mustika Mustika Wati Alfia Ningtyas Musyarrafah Sulaiman Kurdi Musyarrafah Sulaiman Kurdi MUTMAINAH Nafiul Lubab, Nafiul Nanny Mayasari Nansi Rianindita Nasution, Rizki Alfadillah Ni Putu Sukanteri Nilawati Nilawati Nofirman, Nofirman Norvadewi Nur Afni Safarina Nur Agus Salim Nur Azis Nur Hasanah Nur Sa’ban Sedia Nur Widyawati Nurdin I. Muhammad Nurdjasmi Nurdjasmi Nurhadi Nurlailah Nurlaili Mulyani Nursakina Husen Nurul Khumaida Nurwita Nurwita Nyi Dewi Puspitasari Okevanrianus Okevanrianus Okta Karneli, Okta Olfin Ishak Ory Syafari Jamel Sutiyan Ovita Charolina PA Andiena Nindya Putri PA Andiena Nindya Putri PA. Andiena Nindya Putri PA. Andiena Nindya Putri Partono Nyanasuryanadi Pilifus Junianto Poetri AL-Viany Maqfirah Poiran Poiran Prihastuti, Asepma Hygi Purniadi Putra Purniadi Putra Putri Kamalia Hakim Rachman, Reza Saeful Raden Rara Ayu Widaningsih Rahmad Hidayat Rahman Yakub Rahman Yakub Rahmia Dewi Rahyani Ermawati Ratih Pratiwi Ratnawita Renatalia Fika Rendi H.A. Tamagola Renya Rosari Retno Kusumaningrum Revi Sesario Revi Sesario Rezky Nurbakti Rianda Hanis Ribka Sari Butar- butar Ricky Ricky Rihfenti Ernayani Rina Apriliani Rina Oktavia Simarmata Rinjani Rinjani Rita Kartika Sari Rita Zulbetti Rizal Indra Priambada Rochim Suratman Rosari, Renya Rosmawati Rosmawati Rudy Max Damara Gugat Rusmin Husain Safaruddin Saipul Al Sukri Samsul Akmal Samuel PD Anantadjaya Samuel PD Anantadjaya Saputra, Eka Kurnia Saragih, Lili Sari Sakarina Sarwo Eddy Wibowo Satiti Utami Satrio Wicaksono seprianti eka putri SETIAWAN JODI, I WAYAN GEDE ANTOK Shevti Arbekti Arman Siregar, Ade Perdana Siti Aisyah Siti Aja Aulia Siti Deti Wijayanti Siti Fatimah Siti Kholijah Siti Muhayyah Alawiyah Siti Urbayatun Sitti Arni Sjahruddin, Herman Sofia Maulida Sri Rahayu Srifatmawati Ahmad Stefani Lily Indarto Suciati Suciati Sucipto, Purwo Agus Sudarmo Sudarmo Sugianto Sugianto Suhardjono S Suharno Suharno Suharyanti, Ni Putu Noni SUJANA DONANDI S Sulaiman AR Sulaiman Sulaiman Sulasri Kaisupy Sumarta Sumarta Sunyoto Supeno Supeno Suryani Suryani Suryani Suryani Susatyo Adhi Pramono, Susatyo Adhi Susilo Surahman Susiwaty Chandra Suwarni Suwarni Suwinto Johan Suwito Suwito Sy. Nurul Syobah Syafrudin Syafrudin syaifuddin syaifuddin Syamsul Bahri T. M. Haekal Talha Dangkua Tamaulina Br Sembiring Tanti Widia Nurdiani Tantyo Edo Wicaksana Tata Surdia Tatacipta Dirgantara, Tatacipta Teguh Prakoso Teguh Setiawan Wibowo Teguh Setiawan Wibowo Teguh Setiawan Wibowo Tienni Mariana Simanjorang Tirta Mulyadi Tjutju Nurhayati Syachri Tobias Duha Tri Umari Trie Hierdawati Tuti Dharmawati Tuti Dharmawati Ubbadul Adzkiya' Uchaimid Biridlo'i Robby Ul'Fah Hernaeny Uli Wildan Nuryanto Umu Rosyidah Upik Djaniar Vany Terisia Viesta Yoseva Dian Pramisti Vita Dwi Rahmawati Vita Purnamasari Wa ode Hajrah Wahono Widodo Walidin Walidin Wandi Kurniadi Wattimena, Kevin Timothy Widiawati, Wilda Widya Adi Tjahjono Widyatmoko Widyatmoko Wijayanti, Mustika Eka Winanto Poernomo Windy Eka Saputri Windy Johan Wiryawan, Dedik Wiwin Ariesta Wulandari WULANDARI Yanti Budiasih Yara Andita Anastasya Yohanes Totok Suyoto Yolanda Sari Yuliana Ruth Yabansabra Yulita, Inelda Yunita Dwi Wikandari Yunus Shobrun Yusmiyati Yusmiyati Yusriyah Atikah Gobel Yusuf Suebu Zain Ahmad Fauzi Zet Ena Zuhdan Aftrinanto Zulfiah Larisu Zulkarnain Zulkarnain Zulkifli Zulkifli Zulqarnain Zulvia Trinova Zulvia Trinova