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Brainstorming Audit Team Based on Auditor's Interpersonal Skills in Detecting Fraud Anton, Anton; Mowilos, Afni Feiby Megasilva
AJAR Vol 8 No 01 (2025): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi - Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v8i01.574

Abstract

The purpose of this research is to empirically test the effect of audit team brainstorming based on the auditor's interpersonal abilities in detecting fraud in auditors at KAP Semarang City. The population in this study was 28 KAPs in Semarang City. The sampling technique uses non-probability sampling with a purposive sampling technique, namely a data source sampling technique with certain considerations. These considerations include auditors who work at KAP in Semarang City, work for at least one year, and are willing to fill out a questionnaire. From this sampling technique, a sample of 103 respondents was obtained. This research uses the Structural Equation Modeling (SEM) analysis method with LISREL 8.80 software. Based on the results of the hypothesis test, it can be concluded that the Auditor's Interpersonal Ability has a positive and significant effect on Fraud Detection. The Auditor's Interpersonal Ability has a positive and significant effect on the Audit Team's Brainstorming. Audit Team Brainstorming doesn’t have a positive and significant effect on Fraud Detection and the Auditor's Interpersonal Abilities does not have a positive and significant effect on Fraud Detection through Audit Team Brainstorming.
PENGEMBANGAN AGROWISATA BERKELANJUTAN BERBASIS KEARIFAN LOKAL DI KAWASAN MINAPOLITAN KERTASARI SUMBAWA BARAT: PERSPEKTIF FILSAFAT SAINS Anton, Anton; Sarjan, M.
JURNAL AGRIMANSION Vol 25 No 3 (2024): Jurnal Agrimansion Desember 2024
Publisher : Jurusan Sosial Ekonomi Pertanian Fakultas Pertanian Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/agrimansion.v25i3.1659

Abstract

Agrowisata merupakan salah satu alternatif kegiatan pariwisata berbasis alam yang memanfaatkan berbagai potensi pertanian yang dapat berupa pemandangan alam, aktivitas produksi, serta budaya masyarakat sekitar sebagai objek wisatanya. Sedangkan kearifan lokal merupakan adat dan kebiasan yang telah mentradisi yang dilakukan oleh sekelompok masyarakat secara turun temurun yang hingga saat ini masih dipertahankan dan dilestarikan keberadaannya oleh masyarakat. Studi ini bertujuan untuk melakukan tinjauan filsafat sains pada pengembangan agrowisata yang berkelanjutan berbasis kearifan lokal di kawasan minapolitan kertasari sumbawa barat. Metode yang digunakan adalah kajian literatur (literature review) jurnal, buku dan laporan penelitian yang relevan serta observasi secara langsung. Pengembangan agrowisata dapat diperkaya melalui perspektif filsafat sains, yang menawarkan kerangka berpikir kritis dan reflektif dalam mengeksplorasi hubungan antara manusia, alam, dan pengetahuan. Pengembangan agrowisata yang berkelanjutan di kawasan minapolitan kertasari sumbawa barat dengan potensi yang dimilikinya perlu dikembangkan dengan sinergi dan kolaborasi. Terdapat nilai kearifan lokal yang menjadi nilai sosial budaya masyarakat yang berpotensi sebagai faktor pendukung dan berkontribusi positif dalam pengembangan agrowisata yang berkelanjutan. Pengintegrasian kearifan lokal dalam pengembangan agrowisata tidak hanya memperkaya pengalaman wisatawan, tetapi juga berkontribusi pada keberlanjutan lingkungan dan kesejahteraan masyarakat setempat.
Pemanfaatan Produk Lokal Olahan Rebon sebagai Makanan Tambahan untuk Meningkatkan Kadar IGF-1 Pada Anak Stunting Usia 24 - 60 bulan Anton, Sri Sulistyawati; Bukhari, Agussalim; Erika, Kadek Ayu; Baso, Aidah Juliaty A; Anton, Anton; Syarif, Isymiarni
Jurnal Yoga dan Kesehatan Vol 8 No 1 (2025)
Publisher : UHN IGB Sugriwa Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25078/jyk.v8i1.4065

Abstract

Berbagai gangguan pertumbuhan dan perkembangan sering dikaitkan dengan hormon IGF-1. Anak stunting cenderung memiliki kadar IGF-1 yang rendah. Kuantitas dan kualitas dari asupan protein memiliki efek kadar hormon IGF-1. Udang rebon adalah makanan lokal yang mengandung banyak protein dan mineral gizi. Studi quasy eksperimen ini melibatkan 88 anak stunting berusia 24 hingga 60 bulan. Sampel ini dibagi menjadi kelompok intervensi (n=44) dan kontrol (n=44). Selama sembilan puluh hari, anak-anak dalam kelompok intervensi menerima produk olahan rebon sebagai makanan tambahan. Pemeriksaan kadar serum IGF-1 dilakukan dengan metode ELISA pada hari ke 0 dan 90 pada kedua kelompok. Terdapat peningkatan rerata kadar hormon IGF-1 pada kelompok intervensi yang jauh lebih tinggi (49.25 ng/mL) dibandingkan dengan kelompok kontrol (14.82 ng/mL). Terdapat perbedaan kadar IGF-1 yang signifikan pada kelompok intervensi (p=0.0001). Rebon bermanfaat untuk meningkatkan kadar IGF-1 karena mengandung nilai gizi yang baik untuk anak. Rebon sebagai pangan lokal dapat menjadi pangan alternatif dan terjangkau yang bergizi dan bermanfaat bagi anak.
DEVELOPMENT OF PLANT ACCOUNTING RESEARCH: EVIDENCE FROM INDONESIA 2017-2021 WITH SUSTAINABILITY VALUE CREATION Renaldo, Nicholas; Fransisca, Luciana; Junaedi, Achmad Tavip; Suhardjo, Suhardjo; Tanjung, Amries Rusli; Chandra, Teddy; Andi, Andi; Anton, Anton
Bilancia : Jurnal Ilmiah Akuntansi Vol 9 No 1 (2025): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v9i1.4901

Abstract

The importance of the quality of financial information so that readers of financial statements can know exactly the fair value of a plant asset. The purpose of this study is to see the development of crop accounting research and to add methods to assess the fair price of plants. The research method uses content analysis from articles for 2017-2021 based on the Harzing's Publish or Perish application. There are three articles that can be used for this research. The results of the study indicate that the determination of the fair price of plants in the financial statements is very important in order to avoid asymmetric information. The results also show that assessing the fair price of plant assets can be done by looking at the future selling price of the asset. Meanwhile, the excess of the fair value assessment will be subject to a final income tax of ten percent. To create sustainable value in crop accounting, it is necessary to create regulations or develop PSAK 69. Recommendations to accountants to present plant assets at fair value to make it easier for shareholders to make decisions and update accounting insights, especially in PSAK which can change at any time in order to make adjustments to the accounts in the financial statements and make newer research for the development of insights scientific research for researchers. Pentingnya kualitas informasi keuangan agar pembaca laporan keuangan dapat mengetahui dengan tepat nilai wajar dari suatu aset tanaman. Tujuan penelitian ini untuk melihat perkembangan penelitian akuntansi tanaman dan menambahkan metode untuk menilai harga wajar dari tanaman. Metode penelitian menggunakan analisis konten dari artikel tahun 2017-2021 berdasarkan aplikasi Harzing’s Publish or Perish. Terdapat tiga buah artikel yang dapat digunakan untuk penelitian ini. Hasil penelitian menunjukkan bahwa penetapan harga wajar tanaman di laporan keuangan sangat penting agar tidak adanya informasi asimetris. Hasil penelitian juga menunjukkan bahwa menilai harga wajar dari aset tanaman dapat dilakukan dengan melihat harga jual masa depan dari aset tersebut. Sedangkan selisih lebih atas penilaian nilai wajar tersebut akan dikenakan pajak penghasilan final sebesar sepuluh persen. Untuk penciptaan nilai keberlanjutan pada akuntansi tanaman, diperlukan membuat regulasi atau mengembangkan PSAK 69. Rekomendasi kepada akuntan untuk menyajikan aset tanaman dengan nilai wajar untuk mempermudah pemegang saham dalam mengambil keputusannya dan memperbarui wawasan akuntansi terutama di PSAK yang bisa berubah sewaktu-waktu agar membuat penyesuaian kembali terhadap akun-akun di laporan keuangan dan membuat penelitian yang lebih baru untuk pengembangan wawasan ilmiah bagi peneliti.
THE INFLUENCE OF PROMOTIONAL COSTS, SALES VOLUME, OPERATIONAL EXPENSES AND PRODUCTION COSTS ON NET PROFIT IN THE FOOD AND BEVERAGE SUB SECTORS LISTED ON THE INDONESIAN STOCK EXCHANGE IN THE PERIOD 2018–2022 Suryani, Febdwi; Anton, Anton; Suharti, Suharti; Safitri, Anindita
Bilancia : Jurnal Ilmiah Akuntansi Vol 9 No 1 (2025): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v9i1.4857

Abstract

This research aims to determine the influence of Promotion Costs, Sales Volume, Operational expenses and Production Costs on the Net Profit of the food and beverage subsector listed on the IDX for the 2018-2022 period. This research uses secondary data. The sampling technique in this research used purposive sampling. The number of samples obtained was 23 companies. This research analysis method uses descriptive analysis and several types of evaluation using the help of SmartPLS software. The results of this research indicate that promotional costs do not have a significant effect on net profit. Sales volume does not have a significant effect on net profit. Operational expenses have a significant effect on net profit. Production costs do not have a significant effect on net profit. Penelitian ini bertujuan untuk mengetahui pengaruh Biaya Promosi, Volume Penjualan, Biaya Operasional dan Biaya Produksi terhadap Laba Bersih subsektor makanan dan minuman yang terdaftar di BEI periode 2018-2022. Penelitian ini menggunakan data sekunder. Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling. Jumlah sampel yang diperoleh sebanyak 23 perusahaan. Metode analisis penelitian ini menggunakan analisis deskriptif dan beberapa jenis evaluasi dengan menggunakan bantuan software SmartPLS. Hasil penelitian ini menunjukkan bahwa biaya promosi tidak berpengaruh signifikan terhadap laba bersih. Volume penjualan tidak berpengaruh signifikan terhadap laba bersih. Biaya operasional berpengaruh signifikan terhadap laba bersih. Biaya produksi tidak berpengaruh signifikan terhadap laba bersih.
Peran Guru Pendidikan Agama Islam dalam Meningkatkan Akhlakul Karimah Siswa (Penelitian Kualitatif di SMP Bhakti Mandiri Pasirwangi, Garut) Jamaludin, Rudi; Nasrullah, Yufi Mohammad; Anton, Anton
LANCAH: Jurnal Inovasi dan Tren Vol. 3 No. 1 (2025): DESEMBER 2024 - MEI 2025
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ljit.v3i1.3780

Abstract

The purpose of this study aims to determine the role of Islamic religious education teachers at SMP Bhakti Mandiri Garut, what are the supporting and inhibiting factors in improving student morals, what solutions are provided by Islamic religious education teachers in dealing with students who are less disciplined. This study uses a descriptive method with a qualitative approach. This research was conducted at SMP Bhakti Mandiri Garut. The data sources used in this study are primary data sources and secondary data sources. The data collection techniques used by researchers are observation, interviews and documentation. While the data analysis techniques used follow the concept of Miles and Huberman, namely the data reduction stage, data presentation, and drawing conclusions. From the results of this study, it can be concluded that the role of Islamic religious education teachers is very helpful for schools in achieving the goals that have been detailed and set by the school. The role of Islamic Education teachers at SMP Bhakti Mandiri is not only to carry out general teacher duties but has a larger portion and responsibility, namely increasing moral values for students, by teaching, guiding and habituating positive values for students. Supporting and inhibiting factors in improving students' morals include a lot of support from the school, for example by giving Islamic Religious Education teachers the freedom to package learning and guidance in such a way. The inhibiting factors are limited time and student relationships. The role of Education teachers in providing solutions to improve students' morals, with this it can be seen how teachers do it, namely by providing various guidance, habits that have positive values for students.
Analisis Pendapatan Petani Bawang Merah di Kabupaten Brebes Suripto, Suripto; Anton, Anton
Journal of Business Economics and Agribusiness Vol. 1 No. 1 (2023): November
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jbea.v1i1.47

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Variabel Bibit, Luas Lahan, Tenaga Kerja Pupuk, Light Trap, serta Sumber Daya Manusia (SDM) terhadap pendapatan petani bawang merah di Desa Keboledan Kecamatan Wanasari Kabupaten Brebes dengan menggunakan rumus Slovin diperoleh sampel penelitian sebanyak 50 responden. Metode yang digunakan adalah survei langsung dengan kuesioner kepada responden yang dipilih dari daerah produsen bawang merah di Kabupaten Brebes. Hasil penelitian menunjukkan bahwa dari kelima variabel penelitian, hanya variabel Tenaga Kerja dan pupuk yang berpengaruh positif secara signifikan terhadap pendapatan petani bawang merah di Kabupaten Brebes petani bawang merah. Sedangkan variabel SDM dan Light trap berpengaruh negatif secara signifikan terhadap pendapatan petani bawang merah di Kabupaten Brebes. Untuk meningkatkan pendapatan petani bawang merah di Kabupaten Brebes, perlu diperhatikan faktor-faktor seperti penggunaan tenaga kerja yang tepat dan penggunaan pupuk yang optimal. Selain itu, faktor SDM dan penggunaan light trap juga perlu diperhatikan, sehingga dapat meminimalisir pengaruh negatif terhadap pendapatan petani bawang merah.   This study aims to analyze the effect of seed variables, land area, manpower, fertilizers, light traps, and human resources (HR) on the income of shallot farmers in Keboledan Village, Amatan Wanasari District, Brebes Regency using the Slovin formula, a sample of 50 respondents was obtained. The method used was a direct survey with questionnaires to selected respondents from shallot-producing areas in Brebes Regency. The results showed that of the five research variables, only labor and fertilizer variables had a significant positive effect on the income of shallot farmers in the Brebes Regency of shallot farmers. While the HR and Light trap variables have a significant negative effect on the income of shallot farmers in Brebes Regency. To increase the income of shallot farmers in Brebes Regency, it is necessary to pay attention to factors such as the use of the right workforce and optimal use of fertilizers. In addition, HR factors and the use of light traps also need to be considered, so as to minimize the negative impact on the income of shallot farmers.
Peningkatan Keterampilan Santripreneur melalui Pelatihan Kewirausahaan Berbasis Digital Marketing di Kabupaten Garut Iman Saifullah; Anton, Anton
PaKMas: Jurnal Pengabdian Kepada Masyarakat Vol 4 No 2 (2024): November 2024
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/pakmas.v4i2.2986

Abstract

The Optimizing technology in the digital era is the key to success in opening up opportunities to develop students' independence in the field of entrepreneurship. Students must be more creative in utilizing information technology. It is hoped that students and Islamic boarding schools will be able to build independence in the field of entrepreneurship through unlimited activities and creativity in accordance with the times. For this reason, Islamic boarding schools must create strategies to equip students with various skills so that they are able to produce students who are pious, have good morals, and are successful in entrepreneurship. Therefore, as a form of social concern, lecturers are required to be present in providing solutions in society. Starting with a study of the problem, data collection, planning activities and implementing mentoring activities for students to improve their digital marketing-based entrepreneurial skills. The mentoring agenda for students was carried out for as many as 50 (fifty) students, starting with interviews to explore participants' needs and ending with the implementation of digital marketing-based entrepreneurship training. This training activity invites entrepreneurship and digital business practitioners to develop students to have entrepreneurial skills by using digital as part of a marketing development strategy for the products produced, so that the marketing reach is wider and greater. This of course has implications for improving the economy of students' families.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, KEBIJAKAN HUTANG, LIKUIDITAS, DAN PERTUMBUHAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Suharti, Suharti; Nataya, Kelly; Anton, Anton; Purnama, Intan; Yani, Fitri
Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Vol 10 No 1 (2025): Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/kurs.v10i1.5117

Abstract

This research aims to determine the influence of Profitability, Company Size, Debt Policy, Liquidity and Company Growth on Company Value in the Property and Real Estate Sector Listed on the Indonesian Stock Exchange in 2019 - 2023. The object of this research is companies listed on the Indonesia Stock Exchange for the period 2019 to 2023. The population in this research is 97 companies. The sampling technique used a purposive sampling method and a sample of 48 companies was obtained. The data analysis technique used is multiple linear regression analysis using Smart PLS 4.0 because the research data is not normally distributed. The results of this research show that the Profitability variable has a positive effect on Company Value, Company Size has a negative effect on Company Value, Debt Policy has no positive effect on Company Value, Liquidity has no negative effect on Company Value and Company Growth has no positive effect on Company Value. Penelitian ini bertujuan untuk mengetahui pengaruh Profitabilitas, Ukuran Perusahaan, Kebijakan Hutang, Likuiditas dan Pertumbuhan Perusahaan terhadap Nilai Perusahaan pada Sektor Propeti dan Real Estate yang Terdaftar di Bursa Efek Indonesia tahun 2019-2023. Objek penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia periode tahun 2019 sampai dengan 2023. Populasi dalam penelitian ini adalah 97 perusahaan. Teknik pengambilan sampel menggunakan metode purposive sampling dan diperoleh sampel sebanyak 48 perusahaan. Teknik analisis data yang digunakan adalah analisis regresi linear berganda dengan menggunakan Smart PLS 4.0 yang dikarenakan data penelitian tidak berdistribusi normal. Hasil dari penelitian ini menunjukkan bahwa variabel Profitabilitas berpengaruh positif terhadap Nilai Perusahaan, Ukuran Perusahaan berpengaruh negatif terhadap Nilai Perusahaan, Kebijakan Hutang tidak berpengaruh secara positif terhadap Nilai Perusahaan, Likuiditas tidak berpengaruh secara negatif terhadap Nilai Perusahaan, dan Pertumbuhan Perusahaan tidak berpengaruh secara positif terhadap Nilai Perusahaan.
Analisis Pengaruh Pemahaman Etika Pajak terhadap Kepatuhan Pajak Anton, Anton; Aditya, Adbeel
Jurnal Riset Akuntansi Soedirman Vol 4 No 1 (2025): JURNAL RISET AKUNTANSI SOEDIRMAN
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2025.4.1.16736

Abstract

Taxes have a very important role for the state, because all expenditures used for development come from taxes. In this case, psychological factors that affect tax compliance are needed, namely ethical factors. This study was conducted with the aim of empirically testing and analyzing the effect of understanding tax ethics on increasing tax compliance. The population used in this study were students from FEB and non-FEB at AKI Semarang University who had received taxation courses and had never received taxation courses with a sample of 30 people using the non-probability method. Data collection techniques using a questionnaire. Data analysis using SPSS 23. The results of the analysis using the experimental method obtained a significance value of t (t test) for the variable understanding of tax ethics of 0.032 whose value is <0.05 with a positive t count of 2.258. It states that tax ethics has a positive and significant effect on tax compliance.
Co-Authors Abdul Aziz Acep Rahmat, Acep Achmad Tavip Junaedi Aditya, Adbeel Ahmad Faisal Ahmad Fathoni Ahmad Jamal Ahmed Hidayat Airlanggia, Vita Aisyah, Aprilya Al-Givvari Ali, Zuriani Almakhi, Riyan Aminuyati Amries Rusli Tanjung Andi Andi Andi Irawan Andrizal Andrizal Angraini, Tuti Anton, Sri Sulistyawati Aonulllah, Asep Akmal Ardana Kurniaji Arofah, Fazulul Aswar, Ahmad Azizah Muthia Azzahra Azizah, Dalfa Azrul Azwar Bakti, Cristeddy Asa Bambang Dwirahardjo, Bambang Baso, Aidah Juliaty A Bate’e, Damar Putri Ayu Ningsih Budiyati Budiyati, Budiyati Bukhari, Agussalim Cahya, Nilam Cynthia Cynthia Darmasari, Ria dedi kurniadi Defita Noviyani Desti Tilawah Didi Didi, Didi Dini, Selvi Aula Dwiza Riana Elisa Harisah Elisha, Elisha Epifania Nur Pranesti Dewanti Fadrul, Fadrul Fani Nurjanah Febria, Vera Finata, Aghistia Fikka Fitri Yani Fitriyani Fransisca, Luciana Garaika Hadi, Syukri Hakim, Putra Oktari Hamdani Hamdani Hamim Muhamad Ilyas Hanafi, Maula Arif Rosyidi Handayani, Novia Hani Nurulhanifah Hasni Nur Hidayati Heni Pujiastuti Henny Hendarti Hilda Ainissyifa, Hilda Hilma Nur Latipah Hocky, Agus Idad Ahmad Saduloh Iin Indarti IIN SITI DJUNAIDAH Ijudin, Ijudin Iman Saifullah Iman Saifullah, Iman Iman, Fajar Irawati Irawati Irman, Adinugraha Ismiati Ismiati Isni Nur Awaludini istiqomah istiqomah Iswono, Iswono Jamal Jamal Jamaludin, Rudi Janiati, Angelia Jayawarsa, A.A. Ketut Jonathan Jonathan Julistya, Julistya Kadek Ayu Erika Kamesworo, Andika Karo-karo, Alex P Karo-karo, Alex P. Kartika, Erawati Lestari, Sandra Ayu M. Sarjan, M. Martinus Tjendana, Martinus Martinus, Martinus Mellyan, Vellicia Mimelientesa Irman Moch Yusa Andara Mochtar Cakra, Mochtar Moni, Elias Mowilos, Afni Feiby Megasilva Muhamad Salman Naufal Firdaus Muhammad Qomaruddin Muharmansyah, Muharmansyah Mulyono, Mugi Munawar, Al Munawaroh, Nenden Nadia Alfitri Nasrullah, Yufi Nataya, Kelly Nawang Sari, Rahma Pramudya Nazib, Fiqra Nazib, Fiqra Muhamad Nesya Oktavia Ramadhani Nicholas Renaldo Nilna Fadhilata Syabani’ah Nissa, Novia Farhan Nobisa, Yahya Nikmad Novaliana, Novaliana Novi Fitri Yani Nugraha, Fitra Septia Nurdiansyah, Ilham Okalesa, Okalesa Oliver, Winson Pariyati, Pariyati Poerwati S. Rahajoe, Poerwati S. Puji Astuti Purnama, Intan Putra, Andityo Putri Renitasari, Diana Rahardjo, Sinung Rahman, Sarli Rahmat Hidayat Rahmi Berlianti Rahmina, Rahmina Rakhman, Amry Rasnijal, Muhammad renitasari, diana Renitasari, Diana Putri Rezeki Ongsa Rezeki, Rezeki Rida Jelita Ridho Aprizal Ridwal Trisoni Ridwan, Ridwan Rirahman, Fiqri Risaldi, Muhamad Aldin Rosita Rosita S, Elisha Safitri, Anindita Salsa Suhailah Nurhakim Santoso, Pamuji Hari Saridu, Siti Aisyah Satrio Wibowo, Ramadhan Nugroho Sektiana, Sinar Pagi Sembiring, Rinawati Siti Nuraisyah Sofyan Wahyudi, Tengku Sonika, Sonika Sri Hera Sri Mujiyono Steffanus, Jordy Suci Laela N Sugiarti, Endang Suhardjo Suharti Suhermanto, Achmad Suleman, Gabriella Augustine Sulfiah, Sulfiah Sunijati, Elisha Supriastuti, Eko Supryady, Supryady Suripto Suripto Suryani, Febdwi Susanto, Aurelia Cindy Susilawati, Susilawati Syania Nur Lathifah Syarif, Aliyah Muthi'ah Syarif, Isymiarni Syifa Mawarni Putri Tauzirie, Muhamad Faridz Teddy Chandra Tuti Azra Usman Usman Utami, Dyah Ayu Satyari W, Dennis Wafa Nurul Fauziah Wahid, Eriyanti Warmayana, I Gede Agus Krisna Wati, B Eko Setya Wati, Yenny Wawan Saputra Widjaja, Dennis Wijaya, Evelyn Yefriadi Yefriadi Yogi Setiawan Yufi Mohammad Nasrullah, Yufi Mohammad Yunarty Yunarty, Yunarty Yuri Hamidah Yusrizal Yusrizal Yusrizal2, Yusrizal Zai, Zewindra