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Yanuar Ramadhan

Univeristas Esa Unggul

Author-ID : 1786979

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Analisis Pengaruh Nilai Perusahaan, Penghindaran Pajak, dan Profitabilitas Terhadap Peluang Investasi Elsa Yolanda Astriani; Yanuar Ramadhan
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 12 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i12.9825

This study aims to determine the effect of Firm Value, Tax Avoidance, and Profitability on Investment Opportunities. This study uses quantitative research. This study uses agency theory. This study uses Trading companies in the Retailing, Food and Staples Retailing subsector listed on the Indonesia Stock Exchange for the 2020-2023 period as research samples. Through a purposive sampling method, 11 companies were selected over the four-year study period, resulting in a total of 44 sample data. Data analysis uses multiple linear regression methods with Microsoft Excel and SPSS as supporting software for data analysis. The data used are secondary data derived from the company's annual report accessed through http://www.idx.co.id/ and the company's website. The results of this study indicate that Firm Value, Tax Avoidance, and Profitability have a positive and significant effect on Investment Opportunities. This indicates that good market perception and investor confidence are key factors in facilitating funding and realizing investment opportunities. Tax avoidance confirms that this practice triggers agency conflicts and creates risks that hinder company growth. High profits also influence investors' investment decisions. Therefore, these findings emphasize the importance of creating transparent long-term value and avoiding risky actions to maximize a company's investment opportunities.

BIAYA UTANG SEBAGAI MODERATOR ATAS PENGARUH PROFITABILITAS DAN PERTUMBUHAN TERHADAP KEBIJAKAN UTANG Jatis Mara Jatmika; Yanuar Ramadhan
Jurnal Proaksi Vol. 11 No. 1 (2024): Januari - Maret
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v11i1.5391

Pemberitaan tentang utang BUMN yang banyak diangkat dimedia sangat mencuri perhatian serta dukungan data laporan keuangan yang mencerminkan kondisi utang pada perusahaan BUMN melatarbelakangi penulis untuk mengangkat topik utang pada perusahaan BUMN. Penelitian ini bertujuan untuk mengetahui tingkat utang pada perusahaan BUMN dengan mempertimbangkan pergerakan nilai laba dan juga pertumbuhan perusahaan. Dengan menganalisa data laporan keuangan perusahaan dari tahun 2018-2022 penulis dapat menjawab permasalahan yang ada. Jumlah sampel yang digunakan dalam penelitian ini berjumlah 18 perusahaan. Penulis menggunakan teknik purposive sampling. Perhitungan statisik yang digunakan untuk menguji data pada penelitian ini adalah dengan menggunakan software Eviews, Adapun pengujian yang dilakukan meliputi uji statistik deskriptif, uji asumsi klasik, uji regresi linier dan uji regresi moderasi. Hasil penelitian ini menunjukan bahwa profitabilitas berpengaruh negatif terhadap kebijakan utang, pertumbuhan perusahaan berpengaruh positif terhadap kebijakan utang, dan biaya utang tidak dapat memoderasi hubungan antara profitabilitas dan pertumbuhan perusahaan terhadap kebijakan utang.

Tekanan Investor dan Tanggung Jawab Profesi: Studi Etika Akuntan pada Kasus eFishery Nisrina Zulfa Khairani; Fajar, Estika Triwidya; Aulia, Salsabila Tuhfatul; Laura, Cindy Apriliany; Ramadhan, Yanuar
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i1.5973

This study examines violations of accounting professional ethics in the case of financial statement manipulation at eFishery, which reflects a dilemma between investor pressure and accountants’ professional responsibility. The pressure to demonstrate rapid growth and high valuation prompted management to engage in manipulative practices involving accountants in the preparation of financial reports that deviated from the principles of integrity and objectivity. The purpose of this study is to analyze the forms of ethical violations against the five fundamental principles of the Code of Ethics for Professional Accountants, integrity, objectivity, professional competence and due care, confidentiality, and professional behavior. The research employs a qualitative descriptive approach through 26 literature reviews of academic journals, reports, and accounting profession regulations. The findings indicate that ethical violations in the eFishery case are systemic, influenced by structural pressure and an organizational culture that normalizes opportunistic behavior. Analysis based on deontological, utilitarian, and agency theories confirms that such manipulative actions cannot be morally justified, as they cause long-term harm to public trust and the reputation of the accounting profession. This study emphasizes the importance of strengthening ethical awareness, moral education within the profession, and implementing internal control mechanisms and whistleblowing systems within startups as preventive measures to uphold the integrity of the accountant profession.

THE ROLE OF ENVIRONMENTAL MANAGEMENT ACCOUNTING IN SUPPORTING COMPANY ENVIRONMENTAL PERFORMANCE Yanuar Ramadhan; Novita Rini Kumalasari; Kurnia Hidayanti
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 1 (2025): DECEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v5i1.1349

This study aims to analyze the strategic role of Environmental Management Accounting (EMA) in supporting corporate Environmental Performance (EP). With the increasing importance of environmental sustainability and pressure from stakeholders, companies are encouraged to integrate environmental accountability into their decision-making processes, particularly in addressing global issues such as the increase in electronic waste (e-waste). Using a Systematic Literature Review (SLR) of 20 research articles published between 2021 and 2025, the results of this study indicate that EMA has a significant positive impact on corporate environmental performance. EMA serves as a comprehensive information system that identifies, measures, and analyzes environmental costs (monetary) and physical data (such as waste and emissions). The implementation of EMA not only helps companies manage resources efficiently, reduce waste, and improve regulatory compliance, but also encourages Green Innovation, which acts as a key mediating pathway for improving environmental performance. The effectiveness of EMA is strengthened by several factors, namely top management support, institutional and regulatory pressure, and stakeholder integration. In addition, the influence of EMA on environmental performance is found to be stronger in developing countries compared to developed countries. Conceptually, the role of EMA is supported by Legitimacy Theory and Stakeholder Theory, as well as the Natural Resource-Based View (NRBV) perspective. Thus, this study confirms that EMA is an essential strategic sustainability tool in supporting the achievement of Sustainable Development Goals (SDGs) 12 and 13, namely Responsible Consumption and Production and Addressing Climate Change.

Effective Communication and Transformational Leadership Influenced on Patient Safety Culture among Inpatient Nurses Permatasari, Gilang; Indrawati, Ratna; Ramadhan, Yanuar
International Journal of Nursing and Health Services (IJNHS) Vol. 8 No. 6 (2025): International Journal of Nursing and Health Services (IJHNS)
Publisher : Alta Dharma Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35654/ijnhs.v8i6.896

Background: Patient Safety Culture plays an important role in reducing the incidence of accidents and injuries in the workplace, especially in hospitals. Objective: The study aimed to examine the effect of effective communication and motivation on patient safety culture with transformational leadership as an intervening variable on nurses in the inpatient room at Dr. Dradjat Prawiranegara Hospital. Method: A quantitative study with a cross-sectional approach was applied in this study for 83 nurses. The data was analyzed using the Structural Equation Model (SEM). Result: The result found that there is significantly affect between effective communication and motivation on patient safety culture with transformational leadership among nurses. Conclusion: The findings in this study indicated that effective communication on patient safety culture, and motivation on transformational leadership are the most dominant, and have a significant positive influence on transformational leadership in the inpatient room. Recommendation: It is recommended that hospital management strengthen effective communication systems among nurses and between nurses and leadership teams. For future research, longitudinal and experimental designs are recommended to examine the causal relationships between communication, motivation, and transformational leadership on patient safety culture over time

Implementasi Etika Profesi Akuntan dalam Meningkatkan Akuntabilitas dan Transparansi Laporan Keuangan PT Antam Silvi Indah Julianingsih; Sabrina Najwa Octavia; Chandra, Monica; Yanuar Ramadhan
J-CEKI : Jurnal Cendekia Ilmiah Vol. 5 No. 2: Februari 2026
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v5i2.13326

Penelitian ini mengevaluasi implementasi etika profesi akuntan dalam meningkatkan akuntabilitas dan transparansi pelaporan keuangan pada PT Aneka Tambang Tbk (Antam). Dalam konteks meningkatnya tuntutan keterbukaan informasi dan penguatan praktik Good Corporate Governance (GCG), etika profesi menjadi instrumen penting untuk menjaga keandalan informasi keuangan. Pendekatan deskriptif kualitatif digunakan dalam penelitian ini melalui metode studi pustaka, yang mengacu pada literatur ilmiah, buku, regulasi Ikatan Akuntan Indonesia (IAI) dan Otoritas Jasa Keuangan (OJK), serta laporan tahunan terbaru PT Antam. Hasil analisis menunjukkan bahwa Antam secara konsisten menerapkan lima prinsip utama etika profesi akuntan: integritas, objektivitas, kompetensi profesional dan kehati-hatian, kerahasiaan, serta perilaku profesional. Penerapan integritas terlihat dari kepatuhan terhadap Pernyataan Standar Akuntansi Keuangan (PSAK) dan hasil audit independen oleh PwC Indonesia yang memberikan opini Wajar Tanpa Pengecualian (WTP). Objektivitas diperkuat melalui pemisahan fungsi penyusunan, pengawasan, dan audit internal guna mengurangi konflik kepentingan. Peningkatan kompetensi profesional dilakukan melalui program pelatihan berkelanjutan serta pemanfaatan sistem akuntansi berbasis Enterprise Resource Planning (ERP). Prinsip kerahasiaan diterapkan melalui perlindungan data keuangan dan penggunaan confidentiality agreement, sedangkan perilaku profesional dikokohkan melalui implementasi Code of Conduct dan mekanisme whistleblowing. Secara keseluruhan, penerapan etika profesi akuntan di PT Antam terbukti berkontribusi dalam memperkuat transparansi dan akuntabilitas pelaporan keuangan. Nilai-nilai etika tersebut menjadi fondasi dalam penguatan tata kelola perusahaan serta meningkatkan kepercayaan publik terhadap reliabilitas informasi keuangan yang disajikan perusahaan.

Corporate governance, company size, and profitability: the role of corporate social responsibility as a moderator Ulfa Siti Rahmadiani; Yanuar Ramadhan
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 10 No. 3 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020244124

Profitability is a crucial factor that requires special attention. This is due to the need for a company to remain profitable in order to maintain its survival. This research aims to determine the influence of Corporate Governance and Company Size on Profitability with Corporate Social Responsibility as A Moderating Variable. This research method is a quantitative research method in the period 2018 to 2022 there are 15 companies listed on the IDX which are used as population. The sampling technique in this study used purposive sampling with the criteria that the company publishes annual reports every year and the company is listed on the IDX from 2018 to 2022. After selecting the sample, the population of 15 companies obtained the company data used, namely 14 companies and 70 data which will be processed with panel data regression with statistical software. The research results show that the audit committee, independent commissioner and company size have a positive and significant effect on company profitability, CSR is able to positively moderate the influence of independent commissioners on company profitability. and CSR is unable to moderate the influence of the audit committee and company size on company profitability.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v5i2.13326

Managerial Competence as the Key Driver of INA-CBGs Claim Optimization under National Health Insurance Program (Jaminan Kesehatan Nasional) Policy Aristya Indah Widiyanti; Ediansyah Ediansyah; Yanuar Ramadhan
Digital Innovation : International Journal of Management Vol. 3 No. 1 (2026): January: Digital Innovation : International Journal of Management
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/digitalinnovation.v3i1.671

This study investigates the optimization of claims under the Indonesian Case-Based Groups (INA-CBGs) payment mechanism within the National Health Insurance Program (Jaminan Kesehatan Nasional) at Hospital X in Serang. The research aims to analyze the influence of managerial competence, digital adoption, and organizational behavior on claim effectiveness, with policy implementation serving as a moderating variable. Employing a quantitative explanatory approach, data were collected from 144 respondents comprising management staff, casemix teams, and medical record officers through questionnaires and structured interviews. Structural Equation Modeling–Partial Least Square (SEM-PLS) was applied to examine the relationships among variables. Findings reveal that managerial competence, digital adoption, and organizational behavior significantly and positively affect the optimization of INA-CBGs claims. Furthermore, the implementation of the National Health Insurance Program policy strengthens these relationships, enhancing claim efficiency and equity. The results align with the Resource-Based View theory, highlighting the strategic role of internal resources in achieving organizational performance. Managerial implications include capacity building for managers, integration of hospital information systems (SIMRS) with e-Claim platforms, and fostering collaborative organizational culture. Overall, the study underscores the importance of managerial, technological, and behavioral factors, moderated by policy implementation, in improving hospital claim optimization under the INA-CBGs system.

Analisis Pelanggaran Etika Profesi Akuntan dalam Kasus Manipulasi Laporan Keuangan PT Wanaartha Life Kevin Diaz Suith; Muhammad Ilham Kamal; Rehan Canta Yuda; Yanuar Ramadhan
Jurnal Simki Economic Vol 9 No 1 (2026): Volume 9 Nomor 1 Tahun 2026
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v9i1.1488

This study aims to examine violations of the accountant professional code of ethics in the financial scandal involving PT Asuransi Jiwa Adisarana Wanaartha (Wanaartha Life), which resulted in significant losses for thousands of policyholders. The scandal involved manipulated financial statements, a lack of transparency in investment fund management, and failures by external auditors to carry out their professional responsibilities. The research employs a descriptive approach through a literature study that draws upon secondary data from academic publications, official news sources, and documents containing OJK sanctions and investigative audit findings. The analysis reveals that several fundamental principles of the accounting profession’s code of ethics integrity, objectivity, professional competence and due care, confidentiality, and professional behavior were breached by both company management and the auditors involved. These violations are further supported by formal sanctions imposed on the public accountants and accounting firms proven to have participated in the improper financial reporting practices. Moreover, the study highlights the critical role of whistleblowing and investigative auditing as mitigation mechanisms for detecting fraud in financial reporting. The findings emphasize that non-compliance with professional ethics in accounting practices can generate broad impacts, including diminished public trust, disruption of financial sector stability, and weakened consumer protection. This study is expected to contribute as a reference for auditors, accountants, regulators, and academics in strengthening the implementation of professional ethics and corporate governance within the financial sector.

Co-Authors A.F., Safiani A.S., Barlia Abadi, Ferryal Achmad Chusanudin Achmad Chusanudin ACHMAD RIFAI Achmad Rifai Adiba, Rizqi Hasna Afiffah, Junita Nur Agnes Fiyonita Hatuopar Agnes Marcelina Ahmad, Ardian Ainaya Nurulin Nafaril Alamsyah, Naditha Ersa Auryn Alfiatur Rizki Alifia Nur Haristi Aliya Dimarizkya Andika, Dade Andika, Dede Apriliani, Syella Aqila Hanna Latifa Ar Rasit Arethusa, Dicky Andreas Arifin, M Rais Arihta Hosiana, Felicia Arisliani, Juwita Dwi Maulidia Aristya Indah Widiyanti Aritha, Teresia Sri Aritonang, Ramona Ariza, Dani Arnanda, Rifky Arya Artana Diva Syabila Artib, Shadiqy Arzeta, Davina Astriani, Elsa Yolanda Atria Rikarni Atthariq, Muhammad Audy Laura Gladisya Aulia Ayu Hartini Aulia, Salsabila Tuhfatul Ayu Anggia, Bunga Azzahra, Salsabila Bagus Arshanjaya Bhuana Bakir Binsar Samuel Bintaya Zahriati Khayah Boyke Martin Budiani, Selsa Mahfuza Bunga Ayu Anggia Caecilia Austin Flacia T Cahayani, Wike Astrid Camelia, Madya Caprina, Tiffany Carlo, Ronald Caroline, Stefany Chika Tiara Pratiwi Chooky Novalino Cita Restuningsih Cut Eva Safitri Damayanti, Alia Sri Dani Ariza Daniel Daniel Daniel Satrio Prakoso Danuri, Heri Danut, Yohana Darmatika, Winingtias Daulay, Agung P. Davina Arzeta Devi Ramadhaningsih Devis Pranata Indra Dewi Inggriyani Dewi Kurniawati Dewi Siswanti Sulim Dian Wirdiansyah Diana, Wahyu Dita Hikmawaty Oktavia Ningrum Dita Purnama Sari Diva Syabila, Artana Djumiyati, Dewi Duta Liana Dwi Anggraeni Dwi Septiani Dwi Septiani Dwimelissa, Reisha Edi Hamdi Ediansyah Ediansyah Effendi Tjahjadi Eko Wahyu Irvan Saputro Elisabet Anandaputri Elmi Yanti Elsa Yolanda Astriani Endang Ruswanti Endang Ruswanti Erick Ferdiawan, Erick Erna Longa Erna SETIYAWATI Ernawati Ernawati Erry Yudhya Mulyani Erry Yudhya Mulyani Erwan Baharudin Fadillah Aditya Rahman Fahri Hananto Yasin Fajar, Estika Triwidya Fajri , Fuad Faqieh Akbar, Muhamnad Farhan Al Farid Faula Fardhotin R Fauzan, Alfian Kurnia Fauzi, Alamin Felicia Arihta Hosiana Felicia Nathania Felix Gunawan Fernandez, Azizah Fetiana Pristianti Firdaus, Yulitha Franki Slamet Franki Slamet Fresly Hutapea Fuad Fajri Gamila, Aulia Bilqis Gatot Apriantoro Gaus, Muh Gilang Surya Pratama Giovany, Kenny Gunawan, Wawan Iwan Gunawan, Yakub Gustina Wulandari Hana Angelina Harahap, Hanna Meyrani Hariyantob, Bryan Michael Haryanto Jarot Haryanto Prakasa, Agris Hendra Kusuma, Helmy Hendrani, Ai Henry Arianto Heriyanti Heriyanti, Heriyanti Herman Prasetyo Heryanto Candra Hilda Amalia Hilmy, Mohammad Reza Hutabarat, Alexander Romulo Ichtiar Melia Cahyanti Idrus Jus’at Ika Ismiyar Indah Permatasari, Lydia Indradewa, Rhian Inviolata Dua Sareng Ira Aprilia Irdan Irianto, Hengky Prabowo Irma Nurfauzia Irvan Rizky Septian Iryanto, Nadya Adella Isnaeni, Wirdatul Jarot, Haryanto Jatis Mara Jatmika Jatis Mara Jatmika Jaya, Saprilido Joko Isworo Josephin Cornellius Junita Nur Afiffah Jusat, Idrus K., Yosefin K.M., Novera Kaltsum, Intana Mayadah Kamal, Muhammad Ilham Karimah, Armitha Lisanul Karimah, Intan Devi Karnando, Joni Kemas Dedy Kusdianto Kevin Diaz Suith Khayah, Bintaya Zahriati Kornelia Serafina Kresencia Yolanda Andreas Kumala, Ratna Dewi Kurnia Hidayanti Kurnianingsih, Nia Kusnadi Deky Kusumapradja, Rokiah Laelani, Sofi Nur Eka April Laksono, Sherli Suci Langgeng Harum Islami Laura, Cindy Apriliany Laurent, Agnes Fanny Leasa, Merlisye Lenny Widiawati Lisbeth, Nency Lydia Indah Permatasari M Diarama Kurnia Putra M Safari, Jenjen M. Natsir Nugroho, M. Natsir M. Reza Hilmy Madjid, Suhirman Maharani, Novera K. Malika, Ghina Wafa Maria IZA Martin, Boyke Martina Gultom Mawarda, Mei Iftita Mayshandi, Justin Melia Cahyanti, Ichtiar Metyasari, Dewi Moch Fuad Fuad Mohamad Reza Hilmy Monica Chandra Monica Chandra Muallifah, Siti Muh Gaus Muhamad Ramdani Muhammad Atthariq Muhammad Hilmu Muhammad Ilham Kamal Muhammad Natsir Nugroho Muhammad Rizaldy Muhammad Wahyu Ramzy Ramadhan Muhammad Zamzami Muharom, Ahmad Muhonis, Daniel Ananda Mukti, Chitra Munawaroh, Faridatul Nabila, Salwa Nadia, Ananta Arta Nadira Ardelia Putri Najwan Fauzi Haris Natsir Nugroho, Muhammad Nazruddin Safaat H Nazwa Hana Faradila Nelcie Mussa Nisrina Zulfa Khairani Nofierni, Nofierni Novita Rini Kumalasari Noviyanti ALAWIYAH Nur Haristi, Alifia Nurhaliza, Novia Dewi Siti Nurhasanah Dewi Nusa Bangsa, Ikrar Octaviani Lubis, Rima Oktavia, Sella Olivia Pricilla Ona Delang, Teresa Parlin, Kristina Pauru', Wilson Permatasari, Gilang Permatasari, Wan Variani Perwiro, Erlangga Orlen Pribadi D, Yanuar Pricilla, Olivia Purwantoro, Aletha Kevina Putri Pusvita, Ratna Putra, Jusintri Putri Batenia Putri R, Septy Putri, Chesterita Putri, Mulia Rachmiaty Putri, Mutiara Ramadhona Qamar, Syam Sawal Rahmadiani, Ulfa Siti Ramadhani, Anisyah Ramadhani, Arina Ramadhaningsih, Devi Ramdani, Novi Afriyani Ramzy, Wahyu Ratna Dewi SARI RATNA INDRAWATI Rehan Canta Yuda Restuningsih, Cita Ridanti, Shalma Ridhovan, Andreanov Rima Octaviani Lubis Rio Bernando Sirait Rismayani, Maya Rizki, Misce Lina Robby Benny Aryando Rodiah, Sinten Wanti Rosadi, Rizky Meydina Viersha Rosdiana Rosdiana Rosianwar, Ajeng Kusuma Rosita Indriani Roviuddin, Roviuddin Rudy Budiatmaja Rudy Budiatmaja S. Wolker Sihalolo Sabrina , Salya Widya Sabrina Najwa Octavia Saepul Ridwan Safitri, Balqis Yuliani Salsabila Azzahra Samuel, Binsar Sandrawati, Agnes Sandy Sandy Sandy Sandy Santoso Adi Susatyo Santy Wijaya Saprilido Jaya Saptaningsih, Agusdini Banun Saptari, Dhany Saputra Saputra Sarumaha, Lutgardis H. Y. Sefrilia Sandra Komala Sekar Setyoningrum Sella Oktavia Selviana Syukriati Septy Putri R Setiafanyson, Jenifer Sihalolo, S. Wolker Silvi Indah Julianingsih Sinaga, Emma Siswanti Sulim, Dewi Siti Sahara Stefany Caroline Stevu Denito, Steven Subagyo, Imam Suci Zahara Sudiyono Sudiyono Suhendro Suherman, Ruben Suith, Kevin Diaz Sulistiawati sulistiawati Sumiati Sumiati Sunardi, Adisty Aulia Kamarani Sunardi, Dadi Sunjaya, Robi Supriyantoro Supriyantoro Susanti Sugianto Susetiawan, Teguh Susilowati Ningsih Suwongso, Imanuel Swandana, Yanuar Ajie Syalsha Aisya Fasha Syam S. Qamar Syukriati, Selviana Talaohu, Alma P. Tamba, Vinsensia Rosalina Elisabeth Tambunan, Nessa Agustina Tantri Yanuar Rahmat Syah Tatan Tawami TEGUH PRAYITNO Teguh Susetiawan Teresia Sri Aritha Tiffany Caprina Tjandra, Clarissa Toruan, Melfa Lamria B. L. Tri Wahyu Utami Tuti Alawiyah Ucok Jimmy Ukhti Apse Raviani Ulfa Siti Rahmadiani Valentina Oktaviany Situngkir Vega, Shanro Mayra Vicky Firmansyah, Muhammad Viky Yulianti Wahono, Agung Tri Wahyu Diana Wahyuni Dian Purwati Widiawati, Lenny Widy Maulana Iqbal Widyanto, Ilham Aditya Wijaya, Marchella Kristy Wijaya, Silvie Adistiana Wijaya, Suryanto Winingtias Darmatika Winta Hendrawati Bu’ulolo Wirdatul Isnaeni Wongso, Stevanus Bram Mario Wulandari , Gustina Yani Ariwibowo Yanuar Pribadi D Yasin, Fahri Hananto Yasmina Amalia, Yasmina Yuda, Rehan Canta Yudha Pangestu Yudhantara, Dearisa Surya Yudiantono, Ade Heli Yuli Tazkia Vidi Yuliana Yuliana Resca Yulita, Wita Yus Dakaria Yusnaini Yusnaini Yusni Sulastri Yusup Setiawan, Yusup Zega, Yosua ‘Aisy, Nabilah Rohadatul

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