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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
Analisis Rendahnya Tingkat Investasi di Indonesia dengan Menggunakan Pendekatan Budaya 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.v7i4.485

Abstract

Investment is a science that is considered modern science and comes from western thought. This study shows that the agri-community in Indonesia has a tradition that can be categorized as an investment. Agricultural communities in Indonesia have used their surplus production to finance their children's education and prepare food stocks for the dry season. The research method used is the descriptive qualitative research method. This study attempts to describe the phenomenon of investment in Indonesian society. The approach used is socio-cultural. The data taken is qualitative in the form of observations and unstructured interviews. Interviews were conducted in an informal atmosphere at several levels of society with various backgrounds. Based on this study, it was found that Indonesian society is a future-oriented society. This orientation is also influenced by farming culture, where a farmer needs to see how the climate conditions will be in the future before planting crops. Indonesian people already have a fundamental nature that views investment as necessary. However, because no infrastructure can facilitate the socio-cultural conditions of the agri-community, they have not been able to participate in the modern economic system. For this reason, this study concludes the importance of financial inclusion. The purpose of financial inclusion is to include all people in the economic system so that every level of society can enjoy the benefits of the economic system. Investasi adalah suatu ilmu yang dianggap ilmu modern dan berasal dari pemikiran barat. Penelitian ini memperlihatkan bahwa masyarakat agri di Indonesia sebenarnya telah memiliki sebuah tradisi yang dapat dikategorikan sebagai investasi. Masyarakat agri di Indonesia telah menggunakan kelebihan hasil produksinya untuk membiayai pendidikan anak-anaknya dan mempersiapkan stok makanan untuk menghadapi musim kemarau. Metode penelitian yang digunakan adalah metode penelitian kualitatif deskriptif. Penelitian ini berusaha mendeskripsikan fenomena investasi pada masyarakat Indonesia. Pendekatan yang digunakan adalah pendekatan sosial budaya. Data yang diambil adalah data kualitatif berupa observasi dan wawancara tidak terstruktur. Wawancara dilakukan dalam suasana informal pada beberapa lapisan masyarakat dengan aneka ragam latar belakang. Berdasarkan studi ini ditemukan bahwa masyarakat Indonesia merupakan masyarakat yang berorientasi masa depan. Hal ini juga dipengaruhi oleh budaya tani yaitu seorang petani perlu melihat kondisi iklim ke depannya sebelum bercocok tanam. Masyarakat Indonesia telah memiliki sifat dasar yang memandang penting investasi. Namun karena belum adanya infrastruktur yang dapat memfasilitasi kondisi sosial budaya masyarakat agri ini maka mereka belum dapat berpartisipasi di sistem ekonomi modern. Oleh karena itu, penelitian ini menyimpulkan pentingnya inklusi keuangan. Tujuan dari inklusi keuangan adalah memasukkan seluruh masyarakat ke dalam sistem ekonomi sehingga setiap lapisan masyarakat dapat menikmati manfaat dari sistem ekonomi.
Investasi hijau: mengintergrasikan faktor enviromental, social dan governance dalam keputusan investasi Pandu Adi Cakranegara
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 2 No. 2 (2021): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v2i2.112

Abstract

Purpose: This research tries to integrate ESG factors in investment decision making in Indonesia. Research methodology: This research is applied research in which an existing framework is applied to a new environment. This study shows that the ESG factor can be applied in making investment decisions in Indonesia. It requires integration using multiple sources because companies in Indonesia are still not required to provide full disclosure regarding ESG factors. Results: The two industries in this study, namely the agriculture and mining industries, have similarities and both of them can benefit from applying social values ??to their business operations. When a company has a social impact, the community will support its existence because without the company, their socio-economic activities will be disrupted. Thus, it will be in the interest of the community and parties dealing with the company to maintain the company's existence. In the end, the conflict of interest will disappear and goal congruence will arise. When this condition is achieved, the company will be able to operate more optimally and increase its value. Limitations: This research limited to Indonesia context especially the agricultural and mining industry and their social context. Contribution: This research contributes on applying Porter Framework together with Responsible investment. Keywords: Porter, Responsible investment, Social economy, Government
The influence of NIM, BOPO, LDR, and size toward Return On Assets (ROA) and its relations with technical efficiency on banks (Buku 4) in Indonesia Gusnaleven Parhusip; Pandu Adi Cakranegara
IDEAS: Journal of Management & Technology Vol 1, No 2 (2021)
Publisher : President University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (300.976 KB)

Abstract

This study aims to know the influence of NIM, BOPO, LDR, and Size toward Return on Assets (ROA) and its relations with technical efficiency. Data Envelopment Analysis (DEA) approach is used to measure technical efficiency. This study also uses multiple regression analysis methods. It takes banks BUKU 4 in Indonesia from the first quarter of 2018 to the fourth quarter of 2020 as the sample. The finding also reveals that there is a weak correlation between technical efficiency and ROA. Meanwhile, NIM and Size have a significant positive impact on ROA. BOPO has a significant negative impact on ROA. Meanwhile, LDR has an insignificant positive impact on ROA. Simultaneously, those independent variables have a significant effect on ROA. Among the independent variables, NIM is the most significant towards ROA.
Pengaruh Penggilingan POFA dan Fly Ash Terhadap Kuat Tekan Mortar dengan FAS 0,4 Siti Aja Aulia; Syamsul Bahri; Sulaiman AR; Syaifuddin Syaifuddin; Gusrizal Gusrizal
Jurnal Teknologi Vol 22, No 1 (2022): April 2022
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/teknologi.v22i1.2901

Abstract

POFA and fly ash are wates in the palm oil industry and electric generating power plant. This study aims to reduce the volume of these wastes in the field by grinding and being a substitute for cement in mortar mixtures. POFA and fly ash were each mada into a mortar with a percentage of 20% of the cement used. Before being used, each waste was first grinding 1000 cycles, 2000 cycles, 3000 cycles using a Los Angeles machine and also used POFA and fly ash 100% passing sieve #No.16 and 100% passing sieve #No.200. Furthermore, each waste is made of 50 mm x 50 mm x 50 mm cube specimens and wiill be tested for compressive strength at age of 1, 3, 7, and 28 days and also being tested for their porosity. The results showed that passing sieve #No.16 it means fly ash didn’t grinding reached a compressive strength of mortar about 58,22 MPa and its pororsity was 10,98%. The compressive strength of the mortar exceeds the control mortar by 36,68 MPa in 28 days. So it cn be concluded that the mortar with passing sieve #No.16 of fly ash can reduce the pororsity of the mortar so that it improves the compressive strength of the mortar.
Co-Authors A. Rasul Abd. Haris Abdul Aziz Prihandoko Abdul Hafiz Abdul Rahman Alatas Abdul Rasyad Abdul Samad Arief Abdul Wahab Abdul, Kartini Maharani 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 Ambarwati, Retnoning Amimah Qodari Amin Budiastuti Amin Otoni Harefa Amrul Natalsa S Ana Suheri Anastasia Lidya Maukar Andi Hidayatul Fadilah Andi Hidayatul Fadlilah Andi Indrawati Andi Primafira Bumandava Eka Andri Haryono Angga Kusumah Anisa Shafa Aunur Rozana Anizir Ali Murad Anjarwati, Sri Antari, Putu Eva Ditayani Antonius Ary Setyawan Anugraheni Utami Ardi Widhia Sabekti Ardian Arifin Arianto Muditomo Arief Hidayatullah Khamainy Arifia Nurriqli Arifin, Arifin Aris Munandar Arjulayana Arjulayana Asdi Ashur Harmadi Asri Dewi Asrul Sani Asyifa Anandya Aulia Rahman Ayurisya Dominata Bagus Pambudi Bambang Agus Kironoto Bambang Surahman Bara Zaretta Beatrice Athanasia Chrisanti Budi Prijanto Budi Sulistiyo Nugroho Cahyono Ikhsan Carolina Ety Widjayanti 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 Damanik, Darwin 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 Deva Djohan Dewa Oka Suparwata Dewantara, Rizki Dewi Shinta Achmad Dewi Yanti Dewi, Indira Dian Ariani Dian Ariani Dian Meliantari Dian Meliantari Dian Sukma Deti Diana Yusuf Dicky Jhon Anderson Butarbutar Digjaya, Ryan Pandu Dina Destari Dindin Abidin Dionisius Jokong Donald Samuel Slamet Santoso Edy Meiyanto 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 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 Jati Kasuma 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 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 Maulida, Sofia 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 Nanang Qosim 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 Putra, Ichsan Setya 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 Rendi Wibowo 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 Rusliandy, Rusliandy Rusmin Husain Safaruddin Saipul Al Sukri Sakarina, Sari 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 Nuzulia Siti Urbayatun Sitti Arni Sjahruddin, Herman 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 Supeni Anggraeni Mapuasari Supeno Supeno Suryani Suryani Suryani Suryani Susatyo Adhi Pramono, Susatyo Adhi Susilo Surahman Susiwaty Chandra Suwarni Suwinto Johan Suwito Suwito Sy. Nurul Syobah Syafrudin Syafrudin syaifuddin syaifuddin Syamsul Bahri T. M Haekal 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 Yudha Satrio Wibowo 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