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All Journal JMM17: Jurnal Ilmu Ekonomi dan Manajemen EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis MNJ (Malang Neurology Journal) AFRE Accounting Financial Review TESLA: Jurnal Teknik Elektro International Journal of Nursing and Health Services (IJNHS) JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Ecoment Global: Kajian Bisnis dan Manajemen BALANCE Jurnal Akuntansi dan Bisnis Jurnal Proaksi Jurnal Ekonomi Manajemen Sistem Informasi Dinasti International Journal of Education Management and Social Science Dialektika: Jurnal Ekonomi dan Ilmu Sosial International Journal of Economics Development Research (IJEDR) Community Engagement and Emergence Journal (CEEJ) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Journal of Nursing and Public Health (JNPH) Jurnal Health Sains Jurnal Ilmu Manajemen Terapan (JIMT) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Journal of Economics and Business UBS International Journal of Environmental, Sustainability, and Social Science Quantitative Economics and Management Studies Jurnal Ekonomi Efektif Journal La Sociale Bima Journal : Business, Management and Accounting Journal Jurnal Abdimas Kartika Wijayakusuma Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Akuntansi'45 Journal of Social Research AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Jurnal Locus Penelitian dan Pengabdian Jurnal Akuntansi dan Keuangan Jurnal Manajemen Stratejik dan Simulasi Bisnis Formosa Journal of Science and Technology (FJST) Balance : Jurnal Akuntansi dan Manajemen MES Management Journal MAHADAYA Jurnal Bahasa, Sastra, dan Budaya International Journal of Accounting & Finance in Asia Pasific International Journal of Advanced Multidisciplinary Jurnal Manajemen Bisnis Kewirausahaan Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Manajemen dan Teknologi Rekayasa Jurnal Sosial dan Sains Inkubis: Jurnal Ekonomi dan Bisnis Jurnal Indonesia Sosial Sains Journal Research of Social Science, Economics, and Management Jurnal Pendidikan Indonesia (Japendi) Cerdika: Jurnal Ilmiah Indonesia Eduvest - Journal of Universal Studies Moneter : Jurnal Keuangan dan Perbankan Innovative: Journal Of Social Science Research Benefit : Journal of Bussiness, Economics, and Finance International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) Enrichment: Journal of Multidisciplinary Research and Development Mutiara: Multidiciplinary Scientifict Journal Sinergi International Journal of Accounting and Taxation IIJSE Jurnal Pengabdian Sosial Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Penelitian Pendidikan Indonesia Nozzle : Journal Mechanical Engineering Asian Journal of Social and Humanities ENDLESS : International Journal of Future Studies E-JURNAL AKUNTANSI Jurnal Cendekia Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi Harmony Management: International Journal of Management Science and Business Global Management: International Journal of Management Science and Entrepreneurship Jurnal Publikasi Ekonomi dan Akuntansi Jurnal bahasa, sastra, seni, dan pengajarannya
Yanuar Ramadhan
Univeristas Esa Unggul
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

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Blockchain Technology in Accounting Practice: Literature Review Sunjaya, Robi; Putra, Jusintri; Ramadhan, Yanuar
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 4 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i4.7978

Abstract

This study seeks to elucidate the implementation of blockchain in accounting practices. It aims to explore the potential adoption of blockchain technology to enhance financial reporting. The research sample comprises relevant literature on blockchain adoption within the context of accounting and financial reporting. The methodology employed is a literature review, involving the reanalysis of prior research findings, theories, and concepts. The findings reveal that blockchain can improve efficiency, transparency, and robust security in transaction recording systems. Nevertheless, challenges persist in its application, including limitations in accountants’ proficiency to utilize blockchain technology.
Implementation Of Company Environmental Policy In Terms Of Succeeding SDGs Program To Improve Public Health Ramadhan, Yanuar; Ona Delang, Teresa; Indah Permatasari, Lydia; Haryanto Prakasa, Agris; Ferdiawan, Erick
BIMA Journal (Business, Management, & Accounting Journal) Vol. 3 No. 2 (2022)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.3.2.55-62

Abstract

Sustainable development is a focus of various countries in the world which is based on the Big Agenda targeted by the World Organization, namely the United Nations. There are 17 Sustainable Development Goals assessment points, Indonesia is one of the 192 countries participating in adopting the SDG and continue to commit to implementing sustainable development programs. SDG become a common task for each community to strengthen mutual cooperation and synergize in an effort to create sustainable business processes that have a positive impact on people and the environment. As an effort of business people in responding to the bad effects of the global phenomenon, which includes the environment, health, and the economy, it is necessary to develop a strategy for the program implementation named sustainable development goals. The business activities of the company activity are expected not to ruin the natural ecosystem or the environment. The study was conducted at PT Meica Indo Teknik company. Two points of SDG to be the basis of discussion in this study are point 3 ” good health and welfare “ and point 15 ”maintain terrestrial ecosystems". The results of the two SDG points implementation that the company has implemented environmentally oriented sustainable development by prioritizing critical aspects, such as people, planet, prosperity, peace, and partnership. The company keeps to carry out health and welfare programs for the workers and the community around the company. The EHS program (environment, health, and safety) is a form of implementation of the achievement of health, safety, and environmental synergy in the company's business activities.
ANALISIS PERBANDINGAN KINERJA KEUANGAN PT KOBEXINDO TRACTORS TBK DAN PT UNITED TRACTORS TBK Prayitno, Teguh; Rismayani, Maya; Vicky Firmansyah, Muhammad; Ramadhan, Yanuar
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 4 No. 8 (2025)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v4i8.3064

Abstract

PT Kobexindo Tractors Tbk (KOBX) is a newcomer company engaged in the distribution of heavy equipment, spare parts and after-sales services in Indonesia. Established in 2002, KOBX, which initially focused on selling heavy equipment for mining, diversified its business into the construction segment. The Develon and Shantui brands are its mainstay products, even the Shantui bulldozer is recorded as the bulldozer with the highest sales in China and number 2 internationally. PT United Tractors Tbk (UNTR) as a comparison is a large company in the heavy equipment sector that has started its business since 1973 with the Komatsu brand of heavy equipment. This study aims to determine the development of the heavy equipment business run by KOBX through an analysis of the financial performance of PT Kobexindo Tractors Tbk and comparing it with PT United Tractors Tbk as a comparison. This study uses a quantitative descriptive approach. The data collection technique in this study is the documentation method, namely by accessing the financial reports of the two companies listed on the Indonesia Stock Exchange during the period 2022-2024. From the financial report analysis, it can be seen that the stability & efficiency of KOBX's financial performance is still below UNTR. Trend Analysis KOBX and UNTR have different financial strategies and asset and liability management capabilities. Index analysis shows that KOBX's large funding base causes lower financial stability than UNTR. While Common Size Analysis states that KOBX is more vulnerable to liquidity risks and short-term liabilities than UNTR, which is more solid and financially healthy.
Strategi Pemasaran Berkelanjutan PT Unilever Indonesia Tbk dalam Menanggapi Tren Konsumen Ramah Lingkungan Chika Tiara Pratiwi; Agnes Marcelina; Nadira Ardelia Putri; Tri Wahyu Utami; Yanuar Ramadhan
JUMBIWIRA : Jurnal Manajemen Bisnis Kewirausahaan Vol. 4 No. 2 (2025): Agustus : Jurnal Manajemen Bisnis Kewirausahaan
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/jumbiwira.v4i2.2846

Abstract

This research aims to analyze the sustainable marketing strategy implementedby PT Unilever Indonesia Tbk. in responding to the trend of environmentally friendly consumers. Increasing public awareness of environmental issues encourages companies to develop marketing approaches that are not only profit oriented, but also consider social and ecological aspects. This research uses the literature review method with a qualitative approach, by analyzing secondary sources such as scientific journals, annual reports, and the sustainability report of PT Unilever Indonesia Tbk in 2024. The results of analysis show that Unilever has carried out various strategic initiatives such as environmentally friendly product innovation, consumer education campaigns (#GenerasiPilahPlastik), as well as distribution efficiency and cost control. These strategies are proven to strengthen brand image and consumer loyalty, although challenges such as high product prices and production costs are still an obstacle. This study concludes that Unilever's sustainable marketing strategy has a positive impact on consumer perceptions, but requires continuous evaluation and innovation to achieve a balance between sustainability and longterm profitability.
Ekspansi Agresif Dan Risiko Finansial: Analisis Komprehensif Strategi Pengembangan PT Medikaloka Hermina TBK (2022-2024) Sarumaha, Lutgardis H. Y.; Wijaya, Silvie Adistiana; Toruan, Melfa Lamria B. L.; Vega, Shanro Mayra; Gunawan, Felix; Ramadhan, Yanuar
Jurnal Locus Penelitian dan Pengabdian Vol. 4 No. 7 (2025): JURNAL LOCUS: Penelitian dan Pengabdian
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/locus.v4i7.4465

Abstract

Latar Belakang: Industri rumah sakit di Indonesia berada dalam fase transformasi dinamis dengan pertumbuhan sektor kesehatan 8-10% per tahun dalam lima tahun terakhir. PT Medikaloka Hermina Tbk sebagai salah satu jaringan rumah sakit swasta terbesar di Indonesia telah menerapkan strategi ekspansi agresif dengan menambah 8 rumah sakit baru dalam tiga tahun terakhir. Tujuan: Penelitian ini bertujuan menganalisis dampak strategi ekspansi agresif PT Medikaloka Hermina Tbk (2022–2024) terhadap kesehatan finansial perusahaan dengan pendekatananalisis keuangan multidimensi. Metode: Studi kuantitatif ini menggunakan analisis rasio keuangan (profitabilitas, likuiditas, solvabilitas, dan aktivitas) berdasarkan laporan keuangan konsolidasi 2022–2024. Data diolah dengan metode Compound Annual Growth Rate (CAGR) dan dibandingkan dengan performa finansial rumah sakit sejenis serta standar industri rumah sakit di Indonesia. Hasil: Ekspansi agresif RS Hermina menghasilkan pertumbuhan rata-rata tahunan pendapatan (7,7%) dan laba bersih (16,2%) selama periode 2022-2024. Namun, total utang juga mengalami peningkatan rata-rata 13,6% per tahun, melebihi pertumbuhan ekuitas yang hanya 9,6% per tahun. Debt to Equity Ratio (DER) meningkat menjadi 0,80x pada 2024 (melebihi standar industri 0,50-0,70x). Debt to Asset Ratio (DAR) mencapai 44,5% (mendekati batas atas kisaran aman 50%), sedangkan current ratio menurun dari 1,26x menjadi 1,13x, mengindikasikan tekanan likuiditas. Asset turnover (0,63x) dan receivable turnover (5,78x) masih berada di bawah standar industri, menandakan utilisasi aset yang belum optimal dan tantangan dalam pengelolaan piutang. Kesimpulan: Strategi ekspansi agresif RS Hermina berhasil mendorong pertumbuhan pendapatan dan laba jangka pendek, namun juga meningkatkan risiko terhadap kesehatan finansial jangka panjang. Rekomendasi strategis meliputi restrukturisasi utang, optimalisasi aset, penguatan likuiditas, dan diversifikasi sumber pendapatan untuk menjaga keberlanjutan keuangan di tengah dinamika industri kesehatan.
Analisis Komparatif Kinerja Keuangan: Studi Kasus Primaya Dan Pt Sarana Meditama Metropolitan Pada Periode 2021-2024 Yudiantono, Ade Heli; Dwimelissa, Reisha; Sumiati, Sumiati; Pusvita, Ratna; Ramadhan , Yanuar
Jurnal Locus Penelitian dan Pengabdian Vol. 4 No. 7 (2025): JURNAL LOCUS: Penelitian dan Pengabdian
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/locus.v4i7.4547

Abstract

This study aims to analyze and compare the financial performance of two companies in the Indonesian health sector, namely Primaya and PT Sarana Meditama Metropolitan (SMM) during the 2021-2024 period. Using a financial ratio analysis approach, this study evaluates the aspects of liquidity, profitability, solvency, operational efficiency, and market valuation of the two companies. The results show that Primaya has significant advantages in terms of liquidity, profitability, and operational efficiency, while SMM shows a more conservative approach in capital structure and more efficient receivables management. The implications of this study provide insights for investors, creditors, and other stakeholders in strategic decision-making related to investment and performance appraisal in Indonesia's health sector.
Analisa Kinerja Keuangan Rumah Sakit Murni Dengan Rumah Siloam Sebagai Kompetitornya Yanuar Ramadhan; Chooky Novalino; Valentina Oktaviany Situngkir; Muhammad Hilmu; Muhamad Ramdani; Dita Purnama Sari
Jurnal Ekonomi Manajemen Sistem Informasi Vol. 6 No. 6 (2025): Jurnal Ekonomi Manajemen Sistem Informasi (Juli - Agustus 2025)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jemsi.v6i6.5860

Abstract

Kemampuan perusahaan dalam memperoleh keuntungan menjadi kunci berhasilnya perusahaan karena keuntungan menjadi komponen laporan keuangan yang dipakai sebagai alat menilai baik tidaknya kinerja perusahaan. Penelitian ini bertujuan guna membandingkan kinerja keuangan dari dua perusahaan yang bergerak di bidang kesehatan. Metode penelitian yang dipakai dalam penelian ini yaitu menggunakan analisis deskriptif dengan pendekatan kuantitatif guna menemukan jawaban pada masalah yang di teliti dengan menggambarkan kinerja keuangan PT. Murni Sadar Tbk dan PT. PT Siloam International Hospitals TBK menggunakan metode analisis horizontal (trend Analysis), analisis vertikal (common size analysis), dan Analisis Rasio Keuangan. Hasil penelitian ini menemukan bahwa secara keseluruhan, PT Murni Sadar Tbk menunjukkan kemajuan positif pada tahun 2024 dengan meningkatnya profitabilitas dan efisiensi operasional. Namun, perusahaan perlu lebih memperhatikan pengelolaan likuiditas dan modal kerja agar dapat mendukung pertumbuhan yang lebih stabil di masa depan. Skala bisnis PT. Siloam lebih besar namun PT. Murni Sadar lebih unggul dari sisi efisiensi dan pengelolaan risiko keuangan. Oleh karena itu, untuk menjaga keberlanjutan kinerja jangka panjang, PT. Siloam perlu meningkatkan efisiensi operasional dan mengelola beban secara lebih optimal, sementara PT. Murni Sadar dapat terus mengembangkan skala usahanya dengan tetap mempertahankan struktur keuangan yang hati-hati.
The Role of Internal Auditors in Implementation Social Environmental Governance Ramadhan, Yanuar; Ramzy, Wahyu; Munawaroh, Faridatul; Sunardi, Dadi
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 3 (2023): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v7i3.2300

Abstract

The aim of this study is to know how big the role of the auditor is in raising awareness of the application of sustainability reporting and the extent to which information is disclosed on the aspects of Environment, Social and Governance (ESG). Several previous studies were used as objects reviewed. The result underscores the multifaceted contributions of internal auditors, ranging from providing assurance on ESG disclosures and conducting due diligence on business partners to engaging in consulting activities and fostering a sustainable supply chain. This practice emphasizes that ESG-related expertise within Internal Audit Functions (IAFs) is crucial for promoting ESG maturity and effective reporting. Collaboration between internal and external auditors is vital to maintain independence and objectivity, ensuring the quality and reliability of ESG-related information. The trend of integrating ESG considerations into audit processes aligns with the broader global shift toward responsible business practices, and it positions internal auditors as valuable contributors to corporate governance and stakeholder trust. As ESG gains prominence, the internal auditor's ability to navigate the complexities of ESG metrics and controls becomes a competitive advantage, reinforcing their role as a key player in achieving sustainable and responsible business outcomes.
ANALISIS PERBANDINGAN TARIF RUMAH SAKIT, TARIF INACBGS DAN UNIT COST BERBASIS CLINICAL PATHWAY DENGAN MENGGUNAKAN METODE ACTIVITY BASED COSTING PADA TINDAKAN PERSALINAN NORMAL DAN KURETASE DI RUMAH SAKIT IBU DAN ANAK “X” DI KOTA TANGERANG Firdaus, Yulitha; Ramadhan, Yanuar
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 3 (2024): Edisi September - Desember 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i3.4398

Abstract

Badan Penyelenggara Jaminan Sosial (BPJS) Kesehatan menerapkan model pembayaran prospektif melalui sistem paket Indonesian Case Base Groups (INA-CBGs) pada Fasilitas Kesehatan Rujukan Tingkat Lanjut (FKRTL). Rumah sakit sebagai provider BPJS Kesehatan, menghadapi permasalahan dalam pelaksanaan tagihan JKN yaitu adanya ketidaksesuaian tarif INA-CBGs dengan tarif rumah sakit. Penelitian ini bertujuan untuk menganalisa perbedaan tarif rumah sakit dan tarif INA-CBGs dengan unit cost berbasis metode Activity Based Costing (ABC) pada tindakan persalinan normal dan kuretase di Rumah Sakit Ibu dan Anak (RSIA) “X”. Penelitian ini menggunakan metode penelitian cross-sectional. Pada penelitian ini terdapat perbedaan tarif yang signifikan antara tarif rumah sakit dengan unit cost berbasis ABC pada tindakan persalinan normal dan kuretase. Kemudian terdapat perbedaan tarif yang signifikan pada tarif INA-CBGs dengan unit cost berbasis ABC pada tindakan kuretase. Hasil perbandingan tarif INA-CBGs dengan unit cost berbasis ABC pada tindakan persalinan normal menunjukan tidak adanya perbedaan yang signifikan dan ditemukan selisih negatif.
PENGARUH HUBUNGAN DEKAT AUDITOR DAN KLIEN TERHADAP INDEPENDENSI AUDITOR Lisbeth, Nency; Ramadhan, Yanuar
Jurnal Ecoment Global Vol. 7 No. 1 (2022): Edisi Februari 2022
Publisher : Universitas Indo Global Mandiri Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35908/jeg.v7i1.2224

Abstract

Auditor independence is clearly defined in the Code of Ethics and Financial Reporting Auditing Standards. Independence should be interpreted as no one is interested in incentives, impacts, or audits. If the auditor follows the client's intentions, contrary to his discretion, the auditor's opinion is meaningless. The independence of the auditor can only be considered to be violated if the reporting auditor knows or should know of circumstances or relationships that could affect his independence. The accountant needs to make an independent assessment of whether the risk is significant and whether the risk of the situation or relationship can be measured through safeguards that reduce risk in exchange for approval or rejection of the contract. The purpose of this study was to determine whether the auditor-client relationship will affect auditor independence.
Co-Authors Abadi, Ferryal Achmad Chusanudin ACHMAD RIFAI Achmad Rifai Adiba, Rizqi Hasna Agnes Fiyonita Hatuopar Agnes Marcelina Agris Haryanto Prakasa AGUSDINI BANUN SAPTANINGSIH Agusdini Banun Saptaningsih Ahmad Fuad Ahmad Muharom Ahmad, Ardian Ainaya Nurulin Nafaril Aisya Sheilla Farina Nadia Alexander Romulo Hutabarat Alifia Nur Haristi Ameliya Silaning Utami Andika, Dade Andika, Dede Angel Pintauli Rosita Anisyah Ramadhani Annisa Inas Ariyanti Aqila Hanna Latifa Arifin, M Rais Arihta Hosiana, Felicia Arina Ramadhani Artana Diva Syabila Arzeta, Davina Audy Laura Gladisya Aulia Bilqis Gamila Aulia Fadira Safitri Ayu Anggia, Bunga Balqis Yuliani Safitri Binsar Samuel Bintaya Zahriati Khayah Boyke Martin Budi Mulia Kurniawan Bunga Ayu Anggia Cahayani, Wike Astrid Calista Margaretha Tumbelaka Caprina, Tiffany Carlo, Ronald Caroline, Stefany Chika Tiara Pratiwi Chooky Novalino Chooky Novalino Christophera R Lucius Cindy Apriliany Laura Cita Restuningsih Clarissa Tjandra Cut Eva Safitri Damayanti, Alia Sri Dani Ariza Daniel daniel Daniel Satrio Prakoso Danuri, Heri Darmatika, Winingtias Daulay, Agung P. Devi Ramadhaningsih Dewi Kurniawati Dewi Siswanti Sulim Dian Wirdiansyah Dita Purnama Sari Dita Purnama Sari Diva Syabila, Artana Duta Liana Dwi Septiani Dwi Septiani Dwimelissa, Reisha Edi Hamdi Edi Hamdi Effendi Tjahjadi Eka Triana Sulistyaningsih Eko Wahyu Irvan Saputro Elisabet Anandaputri Ellya Niken Prastiwi Elmi Yanti Elok Hikmawati Endang Ruswanti Erick Ferdiawan, Erick Erna Longa Erna SETIYAWATI Ernawan Dwi Hanartyo Estika Triwidya Fajar Fabryan Suhandi Fadillah Aditya Rahman Fahri Hananto Yasin Faqieh Akbar, Muhamnad Fathira Nurul Jannah Fauzan, Alfian Kurnia Felicia Arihta Hosiana Felix Gunawan Ferry Hendro Basuki Fetiana Pristianti Firdaus, Yulitha Franki Slamet Franki Slamet Fredy Rizaldi Fresly Hutapea Galuh Pratiwi Gatot Apriantoro Ghina Wafa Malika Gilang Surya Pratama Giovany, Kenny Hana Angelina Hanna Meyrani Harahap Haryanto Jarot Haryanto Prakasa, Agris Hendra Kusuma, Helmy HENGKY PRABOWO IRIANTO Heri Danuri Heryanto Candra Hutabarat, Alexander Romulo Ichtiar Melia Cahyanti Ihram Maulana Nasution Ika Ismiyar Indah Permatasari, Lydia Inta Budi Setya Nusa Intan Devi Karimah Intan Oktavia Inviolata Dua Sareng Ira Aprilia Irvan Rizky Septian Isnaeni, Wirdatul Jatis Mara Jatmika Jatis Mara Jatmika Jaya, Saprilido Jenifer Setiafanyson Junita Nur Afiffah Kamal, Muhammad Ilham Karimah, Armitha Lisanul Kemas Dedy Kusdianto Kemas Dedy Kusdianto Kornelia Serafina Kristina Parlin Kumala, Ratna Dewi Kurnia Hidayanti Kurnianingsih, Nia Langgeng Harum Islami Laora Safira Laurent, Agnes Fanny Leasa, Merlisye Lenny Widiawati Lisbeth, Nency M Diarama Kurnia Putra M Safari, Jenjen M. Natsir Nugroho M. Natsir Nugroho, M. Natsir Maharani, Novera K. Maharani, Novera Kristianti Maria IZA Mawarda, Mei Iftita Melia Cahyanti, Ichtiar Metyasari, Dewi Monica Chandra Monica Chandra Muh Gaus Muhamad Ramdani Muhamad Ramdani Muhammad Atthariq Muhammad Hilmu Muhammad Hilmu Muhammad Natsir Nugroho Muhammad Natsir Nugroho Muhammad Wahyu Ramzy Ramadhan Muhammad Zamzami Mukti, Chitra Munawaroh, Faridatul Nadira Ardelia Putri Natasha Elisabeth Manuputty Natsir Nugroho, Muhammad Nelcie Mussa Nisrina Zulfa Khairani Novi Afriyani Ramdani Novia Rosita Novita Rini Kumalasari Noviyanti ALAWIYAH Octaviani Lubis, Rima Oktavia, Sella Olivia Pricilla Ona Delang, Teresa Pauru', Wilson Permatasari, Gilang Permatasari, Wan Variani Pusvita, Ratna Putra, Jusintri Putri, Mulia Rachmiaty Rafa Putri Adara Rafi Evan Wijaya Rahmadiani, Ulfa Siti Ramona Aritonang Ramzy, Wahyu Ratna Dewi SARI Rhian Indradewa Ridhovan, Andreanov Rima Octaviani Lubis Rio Bernando Sirait Rismayani, Maya Robby Benny Aryando Rodiah, Sinten Wanti Rosdiana Rosdiana Rosianwar, Ajeng Kusuma Roviuddin Roviuddin Ruben Suherman S. Wolker Sihalolo Sabrina Najwa Octavia Saepul Ridwan Salsabila Tuhfatul Aulia Salwa Nabila Sandrawati, Agnes Sandy Sandy Santoso Adi Susatyo Santy Wijaya Saprilido Jaya Sarumaha, Lutgardis H. Y. Sefrilia Sandra Komala Sella Oktavia Sherly Thendian Silvi Indah Julianingsih Sinaga, Emma Siti Khosi’ah Siti Muallifah Stefany Caroline Stevu Denito, Steven Subagyo, Imam Suherman, Ruben Suith, Kevin Diaz Sulistiawati sulistiawati Sumiati Sumiati Sunardi, Adisty Aulia Kamarani Sunardi, Dadi Sunjaya, Robi Supriyantoro Supriyantoro Supriyantoro Supriyantoro Suryanto Wijaya Susan Lalenoh Syalsha Aisya Fasha Syella Apriliani Sylvia Marcellina Syukriati, Selviana Talaohu, Alma P. Tantri Yanuar Rahmat Syah Tatan Tawami TEGUH PRAYITNO Teresia Sri Aritha Toruan, Melfa Lamria B. L. Tri Wahyu Utami Tuti Alawiyah Ucok Jimmy Ukhti Apse Raviani Ulfa Siti Rahmadiani Valentina Oktaviany Situngkir Valentina Oktaviany Situngkir Vega, Shanro Mayra Vicky Firmansyah, Muhammad Vina Devi Octaviany Vinsensia Rosalina Elisabeth Tamba Wahono, Agung Tri Wahyuni Dian Purwati Wahyuni Dian Purwati Wanda Amelia Paramitha Widiawati, Lenny Widyanto, Ilham Aditya Wijaya, Silvie Adistiana Wita Yulita Yanuar Pribadi D Yasin, Fahri Hananto Yasmina Amalia, Yasmina Yohana Danut Yuda, Rehan Canta Yudhantara, Dearisa Surya Yudiantono, Ade Heli Yuliana Yunira Az Zahra Amanda Arynova Yusi Sopianti Yusup Setiawan Zega, Yosua ‘Aisy, Nabilah Rohadatul