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Compliance Risk Analysis in the Internal Supervision by Government Internal Supervisory Apparatus (APIP) Handayani, Yulya; Achsani, Noer Azam; Ardiansyah, Ferry
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2491

Abstract

This study aims to identify compliance risks within internal supervision activities, analyze the root causes, and formulate effective mitigation strategies. The research was conducted on the Government Internal Supervisory Apparatus (APIP) at Ministry X. The sampling technique used was purposive sampling, with a sample size of 5 key informants responsible for internal supervision. The method employed was a qualitative approach with a case study design. Descriptive analysis was supported by primary data obtained through in-depth interviews and Focus Group Discussions (FGD). The main findings of this study indicate that non-compliance with audit procedures, financial statement reviews, and budget plan reviews is primarily caused by disproportionate workloads, time constraints, and inadequate resource allocation. The impact of this non-compliance includes a decline in the quality of supervision outcomes and the institution's credibility. The conclusion of this study underscores the importance of implementing comprehensive mitigation strategies, including setting priorities within work procedures, forming teams that are competent and appropriately matched to the workload, and enhancing coordination among supervisory units. The implementation of these strategies is expected to improve compliance with work procedures and enhance the quality of internal supervision in the public sector.
Unusual Market Activity Di Bursa Efek Indonesia Periode Tahun 2021 - 2023 Rahman, Adytia; Achsani, Noer Azam; Bandono, Bayu
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2567

Abstract

The capital market plays a crucial role in a country's economy, enabling companies to raise funds through the sale of securities, with the Indonesia Stock Exchange (IDX) overseeing the trading of these securities to ensure transparency and protect investors. One of IDX's surveillance mechanisms is Unusual Market Activity (UMA), which identifies unusual stock price movements that may not necessarily violate regulations. This study highlights the function of UMA in maintaining market order, analyzing its impact on abnormal returns, and evaluating the effectiveness of UMA policies in creating a transparent, fair, and efficient market in Indonesia. The research investigates the influence of UMA announcements on stock trading activity and abnormal returns for companies listed on the IDX from January 2021 to December 2023. The data includes daily stock prices and transactions from IDX, KPEI, and KSEI, focusing on the observation period from H-5 to H+5 around UMA announcements. A purposive sampling technique was employed to select stocks on the UMA list during the study period. Using an event study methodology, the analysis includes descriptive statistics, normality tests, Wilcoxon Signed Rank Tests to measure changes in Trading Volume Activity (TVA) and abnormal returns before and after UMA announcements. The results reveal that after UMA announcements, the average abnormal return decreased from -0.112 to -0.253, and TVA declined from 0.0278 to 0.0184. The Wilcoxon test confirmed significant differences in AR and TVA before and after UMA, indicating that UMA impacts the market through declines in stock prices and trading activity.
Determinants of Solvency and Performance in Insurance: Role of Risk-Based Capital in Stability Rafif, Kevin; Achsani, Noer Azam; Arsyanti, Laily Dwi; Syzdykov, Abylay
Jurnal Aplikasi Bisnis dan Manajemen Vol. 11 No. 1 (2024): JABM, Vol. 11 No. 1, Januari 2025
Publisher : School of Business, Bogor Agricultural University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/jabm.11.1.317

Abstract

Background: The insurance sector's solvency and performance are critical for financial stability, particularly under the influence of Risk-Based Capital (RBC) regulations. These regulations enhance industry resilience, mitigating financial instability risks.Purpose: This study aims to identify the determinants of solvency and performance within the insurance industry, emphasizing the role of RBC regulations.Methodology: A systematic literature review of 20 empirical studies, published from 2018 to 2024, was conducted. Studies were selected based on relevance to solvency and performance and analyzed for regional and economic trends.Findings: Profitability, company size, and leverage were identified as significant internal factors influencing solvency. Specifically, profitability positively impacts solvency, while high leverage heightens vulnerability during economic downturns. RBC regulations contribute to industry stability but may restrict insurers’ capacity for higher-yield investments, thereby affecting profitability.Conclusion: Effective solvency management requires balanced regulatory strategies. RBC regulations support financial stability but must be crafted to allow growth, enabling insurers to manage risks while pursuing profitability.State of the art: This research provides insights into RBC regulation effects on the insurance sector's financial health, offering policy recommendations to promote stability and growth. Keywords: solvency, risk-based capital, insurance sector, profitability, regulatory frameworks
Determinant of Financial Distress on The Retail Public Companies: Indonesia Case Utomo, Audry Arsyila; Achsani, Noer Azam; Aruddy
Jurnal Aplikasi Bisnis dan Manajemen Vol. 11 No. 1 (2024): JABM, Vol. 11 No. 1, Januari 2025
Publisher : School of Business, Bogor Agricultural University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/jabm.11.1.35

Abstract

Background: The retail sector plays a significant role in the Indonesian economy. According to data from Badan Pusat Statistik (BPS) in 2020, the retail sector contributed 12.93% to Indonesia's total Gross Domestic Product (GDP). However, results from the Retail Sales (SPE) survey by Bank Indonesia indicated a downward trend in the average annual growth of real sales for retail from 2015 to 2020. A decline in sales can lead to a decrease in income. The company's inability to balance income and costs raises the potential for financial distress. Purpose: This research aims to study which financial factors may influence financial distress. Design/Methodology/Approach: The observation period is from 2017 to 2021. This research uses the Debt Service Coverage Ratio (DSCR) as a proxy for financial distress. This research also employs a binary logistic model to identify which financial factors influence financial distress.Findings/Result: Logistic regression analysis revealed that Return on Equity (ROE) has a negative and significant effect on the DSCR value with a coefficient of -15.066. Equity-to-Total Assets ratio (EQ/TA) also has a negative and significant effect on financial distress with a coefficient of -5.042. Conclusion: The results emphasize the importance of consistent management of company performance, particularly by monitoring financial ratios that significantly affect the likelihood of financial distress.Originality/value(State of the art): This research offers new insights into the impact of financial ratios on financial distress, specifically within the context of the retail sector experiencing economic uncertainty during the COVID-19 pandemic. It is focusing on a critical period and a specific sector, thereby providing valuable contributions to stakeholders such as investors, company management, and policy makers. Keywords: DSCR, financial distress, financial ratios, logistic regression, company management
The Concept Design of Rice Quality Detection System Using Model-Based System Engineering Approach Cahyana, Purwa Tri; Sunarti, Titi Candra; Noor , Erliza; Hardjomidjojo, Hartrisari; Laily, Noer
Journal of Applied Agricultural Science and Technology Vol. 8 No. 4 (2024): Journal of Applied Agricultural Science and Technology
Publisher : Green Engineering Society

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55043/jaast.v8i4.256

Abstract

Quality of rice is determined by several factors such as water content, broken grains, and whiteness. The approach often used for the measurement is manual, time-consuming, and prone to error. Therefore, this research proposes a faster and more accurate rice quality detection system using Model-Based System Engineering (MBSE) approach. System was based on the needs analysis presented through an activity diagram showing the components and activities flow. Logical architecture diagrams were also used to structurally describe system logic to be further abstracted to the physical architecture stage. Moreover, machine learning techniques were used to simulate rice quality data analysis using the decision tree classification with the Iterative Dichotomizer 3 (ID3) algorithm. The simulation was applied to 200 supervised random datasets divided into 80% training and 20% test data with a focus on three attributes, including water content, broken grains, and whiteness. System design was developed using Visual Paradigm Community Edition software and the data were analyzed through the application of R software. The ID3 algorithm simulation produced rice quality detection system with a 92.5% accuracy rate, where 53% of rice was classified as good and 47% as bad. The proposed conceptual design for rice quality detection can be a starting point for the development of an industrial-scale system design.
Indonesia's Position and Participation in The Global Value Chain of The Agriculture Sector Nugraha, Herry; Nurmalina, Rita; Achsani, Noer Azam; Suroso, Arif Imam; Suprehatin, Suprehatin
Jurnal Manajemen dan Agribisnis Vol. 22 No. 1 (2025): JMA, Vol. 22 No. 1, March 2025
Publisher : School of Business, Bogor Agricultural University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/jma.22.1.105

Abstract

Background: The agricultural sector in Indonesia, contributing 13.7% to GDP and employing 30% of the workforce, is critical to the nation's economy. Despite its importance, the country's participation in the agricultural global value chain (GVC) faces persistent challenges, particularly in advancing agro-processing and integrating into high-value production. Purpose: This study analyzes Indonesia's GVC position and participation from 2007 to 2021, using the UIBE GVC Index and ADB ICIO data.Design/Methodology/Approach: Descriptive statistics and linear regression methods are used to assess Indonesia's forward and backward GVC participation compared to that of 62 other countries worldwide.Findings/Result: Findings reveal significant declines in Indonesia's backward participation, reflecting progress toward self-sufficiency, yet limited participation in complex forward and backward linkages underscores deficiencies in technological infrastructure and value-added exports. Moderate engagement in simple forward linkages highlights the need for targeted investments to boost competitiveness. Strategic interventions in infrastructure, advanced inputs, capacity-building, and global collaborations are essential for strengthening Indonesia's agricultural GVC role. Conclusion: To enhance GVC participation, Indonesia must address technological, infrastructure, and policy gaps. Strategic investments in agro-processing, advanced inputs, supply chain modernization, and international partnerships are critical to boosting competitiveness and export performance. Originality/Value (State of the Art): This study provides comprehensive insights for policymakers and stakeholders, emphasizing innovative strategies to enhance Indonesia’s global agricultural presence and achieve sustainable growth. Keywords: Agriculture, GVC Position, GVC Participation, Global Value Chain (GVC), UIBE GVC Index.
Effect of NaCI solution concentration, particle size and ratio on viscosity inhibitor of porang flour Mohammad Amirul Muzakki; Erliza Noor; Anto Tri Sugiarto
AGROINTEK Vol 19, No 1 (2025)
Publisher : Agroindustrial Technology, University of Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/agrointek.v19i1.17543

Abstract

Porang flour has a fairly high glucomannan content, up to 65%, which can accelerate the formation or viscosity process in porang flour. The high viscosities cannot be applied to rotating flow nozzle-type hydrodynamic cavitation devices designed to form cavitation bubbles during degradation. In this study, the preeminent process parameters will be sought, especially for particle size, concentration of NaCl solution, and the ratio (porang flour : NaCl solution: isopropyl alcohol) to the inhibition of viscosity formation at porang flour. It aims to analyze those factors effect on viscosity inhibition to support the performance of cavitation bubble formation during the process of breaking cell walls in porang flour. This process was carried out in a factorial complete randomized design (CRD) on all 3 factors with 2 repetitions. The results show that the factor of particle size, the concentration of NaCl, and the ratio significantly affected the decrease in the viscosity of porang flour. Large particle sizes with high concentrations of NaCl can reduce the viscosity level up to 10 cP. The results of the addition of isopropyl alcohol in the ratio (mesh size 40: 5% NaCl: isopropyl alcohol) at a concentration of 2.5% can produce a viscosity of up to 10 cP with a gel level in the sample that is more invisible and not concentrated. In the experimental stage using the swirling flow nozzle type hydrodynamic cavitation technique with the selected formulation, it was seen that the calcium oxalate diminution in porang flour was up to 97.2 mg/100g with a degradation percentage of 52.63%. The residual calcium oxalate in porang flour contradicted the standard for human body tolerance, explicitly 71 mg/100g. Therefore, the resultant flour is not safe to consume. Furthermore, the yield of calcium oxalate at this experimental stage still does not meet SNI 7938:2020, that is, 30 g/100g.
The Role of Capital Adequacy Ratio in Enhancing Regional Development Banks' Stability: An Empirical Study from 2012-2022 Aziz, Lukmanul Hakim; Siregar, Hermanto; Achsani, Noer Azam; Irawan, Tony
Eduvest - Journal of Universal Studies Vol. 5 No. 6 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i6.51304

Abstract

This study aims to analyze the role of the Capital Adequacy Ratio (CAR) in moderating factors affecting the stability (Z-score) of Regional Development Banks (BPD) in Indonesia from 2012 to 2022. Using quarterly panel data regression, this research categorizes BPDs into two groups: Category-1 banks that have not met the minimum capital requirements and Category-2 banks that have met these requirements. The findings reveal significant differences in how various factors influence stability across these categories. In Category-1 banks, factors such as market competition (Lerner Index), market share of loans (MSL), and deposits (MSD) have a more pronounced impact on stability, highlighting their reliance on external conditions. Conversely, Category-2 banks exhibit greater resilience, with CAR positively contributing to stability, while factors like efficiency (TEF and SEF) and macroeconomic conditions (regional GDP) play a crucial role in risk management. The study also finds that factors such as Loan to Deposit Ratio (LDR) and Non-Performing Loans (NPL) affect stability differently across categories, emphasizing the need for tailored risk management strategies. These insights provide practical implications for policymakers and banking management in optimizing regulatory frameworks and enhancing the stability of BPDs.
Factors Determining the Performance of the Indonesian Agricultural Sector in the Era of Climate Change Syachbudy, Qiki Qilang; Syaukat, Yusman; Achsani, Noer Azam; Hidayat, Nia Kurniawati
Jurnal Ilmu Pertanian Indonesia Vol. 30 No. 3 (2025): Jurnal Ilmu Pertanian Indonesia
Publisher : Institut Pertanian Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18343/jipi.30.3.490

Abstract

The agricultural sector plays a crucial role in Indonesia, serving as both a provider of food and a key driver of economic growth. This study aims to analyze the factors influencing Indonesia’s agricultural sector from 1981 to 2021, focusing on agricultural production and its economic value. Climate change has emerged as a critical issue affecting agriculture, with greenhouse gas emissions serving as proxies for measuring its impact. This study employs the Autoregressive Distributed Lag (ARDL) model to examine both short- and long-term relationships. The findings indicate that, in the long run, agricultural land area and economic growth significantly affect the agricultural sector. In the short term, agricultural land area, economic growth, and fertilizer usage are the key factors. However, climate change did not have a significant negative impact on agricultural decline. In contrast, fertilizer usage was positively correlated with agricultural production. These findings highlight the essential role of government policy in fostering agricultural sector development in Indonesia. Strategic initiatives should focus on ensuring an adequate fertilizer supply, expanding agricultural land, and promoting key economic sectors that drive growth and support agricultural sustainability. Keywords: agricultural sector, ARDL model, climate change, Indonesia
Internal and External Factors Affecting Banking Profitability: Evidence from Dual Banking System in Indonesia Ikhsana, Nadya Ramadhani; Achsani, Noer Azam; Irfany, Mohammad Iqbal
Islamic Economics Methodology Vol. 4 No. 1 (2025): Islamic Economics Methodology
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/iem.v4i1.612

Abstract

Implementing the dual banking system in Indonesia offers options for customers to use banking services. Before selecting which service to use, customers should perceive each bank's advantages and disadvantages. It can be carried out by conducting a performance evaluation of each bank that generates high profitability measured by the Return on Assets (ROA) value. This study aims to perform internal and external factors analysis that affect bank profitability and to compare profitability between Islamic and Conventional banking in Indonesia using the Vector Error Correction Model (VECM) method. The result shows that variable Capital Adequacy Ratio (CAR) and Financing to Deposit Ratio (FDR) have a significant positive effect on Islamic Model in the long term, whereas policy rate and oil price (COP) hold a significant negative effect. In the Conventional Model, variable CAR, policy rate, and COP hold a significant positive effect, while the exchange rate shows a negative effect. FEVD results indicate that in Islamic Model, the diversity of banking profitability can be explained by various variables, indicating that Islamic banking is more engaged in the real sector than conventional banking.
Co-Authors -, Kaseno . Gunawan . Risfaheri ., Harianto ., Widhianthini A, Akhmad Aang Munawar Abd. Rasyid Syamsuri Abdullah, Feriansyah Abdurachman Abdurachman Achmad Fadillah Achmad Gus Fahmi Adetiya Rachman Aditya Galih Prihartono Aditya Kurniawan Aditya Kurniawan Adler H. Manurung Adler H. Manurung Adler Hayman Manurung Adler Haymans Manurung Adytia Pradnya Murti Agus Buono Agustina Widi Palupiningrum‬ Ahmad Haryo Oktamto Ahmad Heri Firdaus Aida Vityala Hubeis, Aida Vityala Ake Wihadanto Akhiruddin Maddu Akhmad Fauzi Alexandi, Muhammad Findi Alfa Firdaus Ali Akil Parlindungan Siregar Amadeus Sanda Layuk Amelia Theresia Sirait Amrieh Samad Soemargo, Amrieh Samad Amzul Rifin Ana Turyanti Andi Buchari Andra Devi Benazir Anggaraeni, Lukytawati Anggun Ratnawulan Ani Suryani Ani Suryani Anto Tri Sugiarto Arief Daryanto Arief Sabdo Yuwono Arief Tri Hardiyanto Arif Imam Suroso Arif Kurniadi Arif Kurniadi Aris Dwi Cahyanto Arman Arman Armansyah Halomoan Tambunan Aruddy Aruddy Aruddy Arya Hadi Dharmawan Asaduddin Abdullah Ascarya Ascarya Asep Taryana Asysyifa Vivekananda Aty Herawati Aulia Yulianti Wulandari Ayu Rahayu SARASWATI Aziz Darwis, Abdul Aziz, Lukmanul Hakim Baba Barus Bagus Sartono Bambang Juanda Bambang Mulyana Hermanto Bambang Pramudya Bambang Pramudya Noorachmat, Bambang Pramudya Bandono, Bayu Baransano, Michael Albert Bayu Bandono Bayu Bandono Bayu Bandono Bayu Bandono Bayu Widokartiko Beny Mulyana Sukandar Bonar M. Sinaga Bratakusumah, Deddy S. Budiatman Satiawihardja Bunasor Sanim Bustanul Arifin Bustanul Arifin Cahyana, Purwa Tri Casnan Casnan Casnan, Casnan Cecep Kusmana Cory Trisilawaty Cut Meurah Rosnelly Danang Harimurti Danika Reka Artha Danika Reka Artha Danti Astrini DB Hakim, DB Hakim Deddy S. Bratakusumah Deddy S. Bratakusumah Dede Iskandar Dedi Budiman Hakim Dedi Mulyadi2, Dedi Desak Putu Ristami Paramita Dhany Surya Ratana Dhita, Sasha Dian Fajarika, Dian Didin Hafidhuddin MS Dino Rimantho Djumali Mangunwidjaja Dodyk Pranowo Dominicus Savio Priyarsono Dondy A Setyabudi Drajat Martianto Dwi Andhayani Edi Mulyon Edvin Aldrian Edy Mulyono Eka Intan Kumala Putri Eka Khaerandy Oktafianto Eka Sudarmaji Elida Novita Elly Zunara Endang Prangdimurti Eriyatno . Erna Rusliana Muhamad Saleh Ernan Rustiadi Ernawati Alena Ersyad Perdana Perdana Erwin Riyanto Eti Rohaeti Etty Riani Fadjar Sofyar Fahmi, Achmad Gus Fajrian, Muhammad Aja FARAH FAHMA Fatma Aghitsni Fauzi, Rizal Ahmad Fenny Salomina Jensanura Asyerem Ferry Ardiansyah Ferry Syarifuddin Firman Siregar Fitri Kinasih Husnul Khotimah Fitria Yuliani Fitry Filianty Frances Roi Seston Tampubolon Ganistie Furry Qisthina Gasmara, Dimas Dhanubrata Gustan Pari Hadi Susilo Arifin Hadjomidjojo, Hartrisari Hakim, Dedi Budiman Handayani, Yulya Harahap, Serarifi Elagin Hardiyanto, Arief Tri Hari Wijayanto Harianto Harianto Harianto MS Hariyadi Hariyadi Hartrisari Hadjomidjojo Hartrisari Hardjomidjojo Hefni Effendi Helen Wiryani Helmi Adam Hendina Pratiwi Hendramiko Hendri Setiadi Hendro Sasongko Hendro Sasongko Hendro Sasongko Hendro Sasongko Hendro Sasongko Hendro Sasongko Heni Hasanah Heni Hasanah Henny Saraswati Hermanto Siregar Herry Frenky Nababan Hizir Sofyan I Gede Widya Anantayoga Idqan Fahmi Idrus, Yudi Avalon Idrus, Yudi Avalon Ikhsana, Nadya Ramadhani Imam T Saptono Imam Teguh Saptono Indah Yuliasih Irawan, Toni Irfan Syauqi Beik Irmayanti Irmayanti Irmayanti Irmayanti, Irmayanti Irzaman, Irzaman Istingani Istingani Joyo Winoto, Joyo Kirbrandoko Kirbrandoko Kirbrandoko Kirbrandoko Koes Pranowo La Ode Abdul Rahman Laily Dwi Arsyanti, Laily Dwi Laily, Noer Lala M Kolopaking Lanang Bagus Satrio Liesbetini Haditjaroko Liesbetini Hartoto Lina Warlina LINAWATI HARDJITO Linda Karlina Sari Lukman M. Baga Lukytawati Anggraeni M Firdaus, M Firdaus Machfud Machfud Machfud Machfud Mangara Tambunan Mangara Tambunan Marimin , Marimin Marimin Maulana, Tb. Nur Ahmad Maulana, Tubagus N.A. Maulida Aulia Rezki Meiharriko Meika Syahbana Rusli Meika Syahbanna Rusli Mela Yunita Michael Albert Baransano Michael Albert Baransano Michael Silaen Miranti Miranti Moch Hadi Santoso Moh. Yani Mohamad Syamsul Ma’arif Mohammad Amirul Muzakki Mohammad Iqbal Irfany Mohammad WIJAYA Mokhammad Fadhil Adnanhasan Muadz Abdul Hakim Muhamad Firdaus Muhammad Aja Fajrian Muhammad Romli dan Suprihatin Andes Ismayana Mukhamad Najib Mulyorini Rahayuningsih Murtadho, Muhammad Afif Musa Musa Nani Yuheti Yuniatin Narotama, Bintang nFN Setyadjit Nia Kurniawati Hidayat, Nia Kurniawati Nida El Husna Novian Zen Nugraha, Herry Nunung Nuryartono Nur Richana Nurvita, Tita Nurwati, Etty Pekey, Simon Pipih Suptijah Pramulya, Rahmat Pratama, Alfin Yoga Pratiwi, Hanum Amalia Budhi Prihartono, Aditya Galih Purnawan Purnawan Purnawan Purnawan Purwanto, Sugeng Putri, Pebrika Yudha Raden Dikky Indrawan Raden Roro Anita Nur Rimadhani Rafif, Kevin Rahman, Adytia Rahmat Budiman Rahmat Mulyana Rahmi Jamza RAMADHAN, MUHAMMAD FARHAN Ramadhoni Tiar Saputra Resky Rumbiak Retnaningsih Rico Rizal Budidarmo Rifki Ismal Rina Oktaviani Risya Maulida Septiana Rita Nurmalina Rizal Syarief Rizal Syarief Rosniyati Suwarda Roy H.M. Sembel Roy Sembel Roy Sembel Roy Sembel Rubiyo Rubiyo Rudjito Rudjito Rudy C Tarumingkeng Ruka Yulia Salfauqi Nurman, Salfauqi Salsa Dilla Santo, Deni Santosa Santosa Santoso, Moch. Hadi Sapta Raharja Sapto Jumono Saraswati, Henny Satyawan Sunito Sembel, Roy Setia Hadi Setiadi Djohar Setyo Wibowo Sidik Herman, Sidik Sillak Hasiany Siregar, Firman Sjafri Mangkuprawira Sofina Mujadiddah Solihin Solihin Sri Hartoyo Sri Mulato Sri Murtiyanti Sri Usmiati Suarsih, Siti Suhendi Suhendi Sumedi Andoyo Mulyo Sunarti, Titi Chandra Suprehatin Suprehatin Suprihatin Suprihatin Surjono H Sutjahjo Surjono H Sutjahjo, Surjono H Syachbudy, Qiki Qilang Syamsul Hidayat Pasaribu Syzdykov, Abylay Tajuddin Bantacut Tajudin Bantacut Tania June Tanti Novianti Tarumingkeng, Rudy C TATI NURHAYATI Taufik Djatna Tb Nur Ahmad Maulana Teguh Adiprasetyo Temmy Wikaningrum Tia Rahmina Titi Candra Sunarti Tjahjono, Agus Eko Toni Bakhtiar Tony Irawan Tri Marwati Trias Andati Trias Andati Trias Andati Trias Andati Trias Andati Trias Andati Trias Andati Tribella Kembaren Tridoyo Kusumastanto Trisilawaty, Cory Tubagus Nur Ahmad Maulana Tubagus Nur Ahmad Maulana Tubagus Nur Ahmad Maulana Tubagus Nur Ahmad Maulana Tubagus Nur Ahmad Maulana Tun Tedja Irawadi Tuti Tutuarim Ujang Sumarwan Utomo, Audry Arsyila Viga Fakoano Wahid Achsan Wanda Kharisa Ristyanti Wicaksono, Matius Rangga Widodo, Fran Sagita Widyastutik Wulandari, Hestiani Yandra Arkeman Yandra Arkeman Yudi Avalon Idrus Yulia, Ruka Yusman Syaukat Zaenal Abidin Zainal Abidin Zainal Zawir Simon Zainal Zawir Simon, Zainal Zawir Zatalini, Halimah Zelin Nurfadia Sidik