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Development Journal: Jurnal Pengabdian Masyarakat Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Cakrawala Repositori Imwi Coopetition : Jurnal Ilmiah Manajemen Journal of Social Science Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Pengabdian kepada Masyarakat Nusantara Journal of Economics and Business UBS Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Quantitative Economics and Management Studies Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Journal La Bisecoman Ekobis: Jurnal Ilmu Manajemen dan Akuntansi Daengku: Journal of Humanities and Social Sciences Innovation Open Access Indonesia Journal of Social Sciences Interdisciplinary Social Studies Jurnal Ekonomi JURNAL ILMIAH GLOBAL EDUCATION Jurnal Impresi Indonesia International Journal of Science and Society (IJSOC) Journal of Social Research Golden Ratio of Finance Management AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Jurnal Ekonomika: Manajemen, Akuntansi & Perbankan Syari'ah Jurnal Ekonomika Dan Bisnis BULETIN BISNIS & MANAJEMEN (BBM) Jurnal Akuntansi dan Keuangan Indonesia Bursa : Jurnal Ekonomi dan Bisnis JAKPI Journal of Accounting and Finance Management (JAFM) Jurnal Ilmu Multidisplin Jurnal Penelitian dan Karya Ilmiah Lembaga Penelitian Universitas Trisakti Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Community Service (IJCS) Journal of Creative Student Research Jurnal Indonesia Sosial Teknologi Jurnal Indonesia Sosial Sains Journal Research of Social Science, Economics, and Management PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Indonesian Research Journal on Education Hexagon Jurnal Adijaya Multidisiplin Innovative: Journal Of Social Science Research Journal of Social Science Jurnal Informatika Ekonomi Bisnis Riwayat: Educational Journal of History and Humanities IIJSE Jurnal Pengabdian Sosial Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam RESLAJ: Religion Education Social Laa Roiba Journal Jurnal Penelitian Pendidikan Indonesia Jurnal Akuntansi Amerta KALBISIANA Jurnal Sains, Bisnis dan Teknologi Journal of Ekonomics, Finance, and Management Studies International Journal of Islamic Business and Economics (IJIBEC)
Agus Munandar
Universitas Esa Unggul
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The Quality of Financial Statements with Human Resource Competence as Moderating Variables Diana Frederica; Villery Cristina; Agus Munandar
Jurnal Ilmiah Akuntansi Vol 8 No 1 (2023)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v8i1.57263

Abstract

This study aims to examine the effect of accounting information systems, internal audit and human resource competencies on the quality of financial statements. This study also tested the variable of human resource competence as a moderating variable. The population in this study are accountants and internal auditors who work in companies domiciled in DKI Jakarta. The sampling technique used is convenience sampling. The data collected and can be processed are as many as 100 respondents. The data of this study were analyzed by multiple linear regression method. The results of this study indicate that the application of accounting information systems, the role of internal audit and the competence of human resources have a positive effect on the quality of financial statements. However, the competence of human resources does not strengthen the influence of accounting information systems and internal audit on the quality of financial statements. The contribution of this research is as a benchmark for companies to be able to optimize the use of accounting information systems, the importance of the role of internal auditors, and human resources owned must be competent to produce quality financial statements. Quality resources in terms of knowledge and skills if not balanced with good ethics, then do not guarantee the quality of good financial statements.
SYSTEMATIC LITERATURE REVIEW: PENERAPAN SISTEM INFORMASI UNTUK MENDUKUNG PENINGKATAN KUALITAS LAPORAN KEUANGAN DI BADAN USAHA MILIK DESA (BUMDES) iriyanti iriyanti; Agus Munandar
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 12, No 2 (2023): September
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/equili.v12i2.1563

Abstract

AbstrakKualitas laporan keuangan di BUMDES sangat penting sebagai bentuk transparansi dan akuntabilitas publik. Penelitian ini mengulas mengenai Penerapan Sistem Informasi untuk Mendukung Peningkatan Kualitas Laporan Keuangan di Badan Usaha Milik Desa (BUMDes) dengan menggunakan metode Systematic Literature Revier (SLR) dengan mengumpulkan artikel yang relevan melalui Google Chrome dengan fokus pada laman Google Scholar sehingga memperoleh total 16 artikel selama tahun 2022 sampai dengan 2023. Hasil dari RQ 1 mengenai metode penelitian memperoleh 4 hasil yaitu Uji Hipotesis, Analisis, Research and Development dan Penyuluhan, Pelatihan, dan Penampingan. Selanjutnya hasil dari RQ 2 mengenai lokasi penelitian memperoleh 15 hasil yaitu Pematang Serai, Makassar, Solomerto, Cemara Asri, Jawa Timur. Karangrejo, Bone, Gianyar, Mara, Sad Adnyana Tunggal, Karo, Tasikmalaya, Lamongan, dan Teja Perceka. Kemudian hasil dari RQ 3 mengenai tahun publikasi memperoleh 2 hasil yaitu tahun 2022 dan tahun 2023. Terakhir hasil dari RQ 4 mengenai media publikasi memperoleh 15 hasil yaitu The International Conference in Business and Economics, Journal of Intelligent Decision Support System (IDSS), Jurnal Akuntansi, Manajemen & Perbankan Syariah, JURPIKAT (Jurnal Pengabdian Kepada Masyarakat), Jurnal Sosial Humaniora Sigli (JSH), Digilib Universitas Bosowa Makassar, Fair Value : Jurnal Ilmiah Akuntansi dan Keuangan, Jurnal of Management & Business, Hita Akuntansi dan Keuangan, Jurnal Ekonomi, Jurnal Pendidikan dan Konseling, Digilib UIN Syarif Hidayatullah, Jurnal Media Komunikasi Ilmu Ekonomi, dan Bernas : Jurnal Pengabdian Kepada Masyarakat.Kata Kunci: Systematic Literature Review (SLR); Penerapan Sistem Informasi; Peningkatan Kualitas Laporan Keuangan; BUMDes.AbstractThe quality of financial reports in Village-Owned Enterprises (BUMDes) is crucial as a form of transparency and public accountability. This research discusses the Implementation of Information Systems to Support the Enhancement of Financial Report Quality in Village-Owned Enterprises (BUMDes) using the Systematic Literature Review (SLR) method. Relevant articles were collected through Google Chrome, with a focus on the Google Scholar platform, resulting in a total of 16 articles from the period 2022 to 2023. The findings of Research Question 1, concerning research methods, yielded four outcomes: Hypothesis Testing, Analysis, Research and Development, and Counseling, Training, and Mentoring. Furthermore, the outcomes of Research Question 2, regarding the research locations, produced 15 results: Pematang Serai, Makassar, Solomerto, Cemara Asri, East Java, Karangrejo, Bone, Gianyar, Mara, Sad Adnyana Tunggal, Karo, Tasikmalaya, Lamongan, and Teja Perceka. Subsequently, the results of Research Question 3, pertaining to the publication years, resulted in two years: 2022 and 2023. Finally, the outcomes of Research Question 4, regarding publication media, encompassed 15 venues: The International Conference in Business and Economics, Journal of Intelligent Decision Support System (IDSS), Journal of Accounting, Management & Islamic Banking, JURPIKAT (Journal of Community Service), JSH (Journal of Social Humanities Sigli), Universitas Bosowa Makassar Digital Library, Fair Value: Scientific Journal of Accounting and Finance, Journal of Management & Business, Hita Accounting and Finance, Journal of Economics, Journal of Education and Counseling, UIN Syarif Hidayatullah Digital Library, Journal of Media Communication in Economics, and Bernas: Journal of Community Service.Keywords: Systematic Literature Review (SLR); Implementation of Information Systems; Enhancement of Financial Report Quality; BUMDes.
Eksplanasi Deskriptif Dampak Covid-19 Terhadap Harga Emas Agus Munandar; Annia Anastia Mursalin; Nuzulia Rizqiana
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 12, No 1 (2023): Kinerja Perusahan dan Bisnis
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v12i1.7023

Abstract

Tujuan dari penelitian ini untuk mengetahui dan menganalisis impresi Covid-19 terhadap harga emas sejak bulan Januari 2020 sampai April 2022. Penelitian ini bersifat kuantitatif dan menggunakan analisis deskriptif dengan data dokumenter serta populasi yang digunakan pada penelitian yaitu harga emas. Hasil dari penelitian memperlihatkan perkembangan investasi di Indonesia periode penelitian tahun 2020 hingga 2022 mengalami fluktuasi. Pada bulan April 2020 Covid-19 mulai mempengaruhi harga emas, tetapi pada bulan April 2022  harga emas naik dan cenderung stabil. Karenanya, investor lebih tertarik berinvestasi emas yang memiliki tingkat risiko yang cukup rendah dan juga harga yang stabil.
THE EFFECT OF COMPANY VALUE, PROFITABILITY AND LIQUIDITY ON CSR DISCLOSURE Sandelia Sandelia; Agus Munandar
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 6 No. 4 (2023): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v6i4.746

Abstract

The objective of this research is to examine the impact of enterprise value, profitability, and liquidity of the entities on the disclosure of corporate social responsibility. Quota sampling method was chosen to determine sample data. Sample for this research is entities that have SRI-KEHATI index on Indonesia Stock Exchange with financial report years 2019-2021. This paper uses linear regression for hypothesis testing. The results are independent variable (enterprise value, profitability, and liquidity) positively effect to dependent variable (CSR Disclosure). This implies that companies with higher enterprise values, profitability, and liquidity are more inclined to disclose information about their corporate social responsibility efforts.
Efektivitas Zakat Pada Aplikasi Digital Lembaga Amil Zakat Dalam Pembangunan Ekonomi Cita Restuningsih; Stefany Caroline; Agus Munandar
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.8727

Abstract

This study aims to determine how effective digital applications and websites of amil zakat institutions are in economic development. A qualitative analysis approach was used in this research method. The objects of this research are LAZ YAKESMA, LAZ Rumah Zakat and LAZ Dompet Dhuafa. The results showed that the three amil zakat institutions have received and distributed zakat funds to beneficiaries, but LAZ Dompet Dhuafa experienced a deficit in distributing zakat funds. LAZ YAKESMA and LAZ Rumah Zakat overall receive and distribute the allocation of zakat funds effectively with an absorption rate of 67% and 83% respectively. Keywords: Zakat Effectiveness, Application of LAZ, Economic Development
The Effect of Company Size, Capital Structure, and Profitability on Company Value Moderated by Dividend Policy Wahyu Diana; Agus Munandar
International Journal of Economics Development Research (IJEDR) Vol. 4 No. 3 (2023): 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.v5i1.3372

Abstract

This study aims to determine the influence of company size, capital structure, profitability on company value with dividend policy as moderation. This research uses associative and quantitative methods. The real estate sector is the population in this research and the sample population is determined using predetermined standard criteria. The sample was obtained from the financial reports of the real estate sector on the Indonesia Stock Exchange for the 2018-2022 research period. Purposive sampling technique was used in this research, with test equipment using SPSS version 26. The test results show that company size has a positive influence, profitability has a significant positive influence on company value. Capital structure has a negative and significant impact on company value. Furthermore, dividend policy strengthens the influence of profitability on company value, then dividend policy cannot moderate company size and capital structure on company value, and dividend policy strengthens profitability on company value. Simultaneously the independent variable on the dependent has a significant influence of 73.5% and other variables influence the dependency. The decision that was approved at the GMS was to pay dividends every accounting period to shareholders, which will affect the company's future value. To gain investor trust, company value is taken into consideration in making decisions
SEBUAH META ANALISIS TENTANG PENGARUH SOFTWARE AKUNTANSI TERHADAP PERUSAHAAN Nanda Vito; Agus Munandar
Jurnal Akuntansi Vol. 21 No. 2, Juli - Desember 2021
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v21i2.2362

Abstract

The purpose of this analysis is to gain empirical data concerning the effect of what an Accounting Software has on the firms and users. The data that is used on this study consists of 7 research papers. In theory, digital software are meant to be a practical, easy to use, and efficient tool that can be used by a User. This Research will be done in the style of a meta-analysis. There are many benefits with using this method, such as already having existing research to be the main data set. With that fact in mind, we can use numerous papers as reliable sources to base this meta-analysis on. This analysis will contain numerous research papers concerning the effects of what an Accounting Software has on a firm. The results of this analysis show that Accounting Software have a positive impact on the efficiency and practicality of the accounting process, This is due to the basic purpose on why an accounting software was made in the first place, to help and simplify work for users. Keywords: Accounting Software, Accounting Programs, Accounting
ANALISIS PERBANDINGAN APBD DALAM PERSPEKTIF OPTIMALISASI REALISASI ANGGARAN DAN PERHITUNGAN ANGGARAN SISA LEBIH (SiLPA) KEUANGAN PEMERINTAH KOTA PEKALONGAN TAHUN PEMBIAYAAN 2017-2020 Maria Evana; Agus Munandar
Jurnal Akuntansi Vol. 22 No. 1, Januari - Juni 2022
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v22i1.2370

Abstract

This research activity is for a comparative analysis of the budget in the perspective of optimizing budget realization and calculating the remaining budget (SiLPA) of the Pekalongan city government’s finances for the 2017-2020 fiscal year. Using five ratio analysis to calculate it, namely the degree of decentralization, independence ratio, effectiveness ratio, efficiency ratio and growth ratio. This study concludes that the average degree of decentralization in 2017-2020 is 15.45%, the results of regional financial independence have a consultative relationship, regional financial capacity is still low on development in paying regional taxes and levies, the results of the effectiveness and effective efficiency ratios, the ratio average PAD growth of 2.29%, total revenue of 3.37% and spending growth of 2.85%, there was a decrease in the number of SiLPA from 2017-2019 but there was an increase again in 2020 by 2%. Keyword: Effectiveness, Efficiency, Rationality, SiLPA
Analisis Kinerja Finansial Pemerintah Daerah Provinsi DKI Jakarta Periode 2017-2021 Stellavia Claudia Santosa; Andrew Pandowo; Agus Munandar
Jurnal Akuntansi Vol. 23, No. 1, Januari - Juni 2023
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.vi.2722

Abstract

This research aims to analyze the financial performance of DKI Jakarta by the government from 2017 to 2021. Research performance is conducted by calculating analysis ratio with five measurements namely independency ratio, efficiency ratio, effectiveness ratio, growth ratio and degree of decentralization. Results of this research show that there is high independence of the DKI Jakarta government, subsequently the government is rated effective in realizing regional revenue, also having significant growth and positive financial efficiency by the government. Keywords: Decentralization, Financial Performance, SiLPA  
Corporate Governance Moderated Profitability, Liqyidity and Cash Flow on Financial Distress Agus Munandar; Eva Triyana
Daengku: Journal of Humanities and Social Sciences Innovation Vol. 4 No. 1 (2024)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.daengku2332

Abstract

This study aims to determine the effect of Corporate Governance in moderating Profitability, Liquidity, and Cash Flow on Financial Distress. Net Profit Margin measures profitability. The Current Ratio measures liquidity. The Operating Cash Flow Ratio measures Cash Flow, and Altman Z-score measures Financial Distress. This study uses Corporate Governance as a moderating variable measured by the Board of Commissioners indicator. The sample used in this study is 156 data on manufacturing companies listed on the Indonesia Stock Exchange for 2020-2021. That year, there was an outbreak of the covid-19 pandemic that occurred almost all over the world, allowing many companies to experience financial distress problems. The hypothesis in this study was tested using multiple linear regression. The results showed that profitability had a significant positive effect on financial distress, while liquidity and cash flow had no significant effect on financial distress. Corporate governance as a moderating variable cannot strengthen the influence of Profitability, Liquidity, and Cash Flow on financial distress (Z-Score Index)
Co-Authors Abdul Ghafar Ismail Abdul Ghafar Ismail Abdurrahman Abdurrahman Abdurrahman Abdurrahman Abdurrahman Abdurrahman Achmad Chusanudin Achmad Chusanudin Adhikara, Muhammad Fachruddin Arrozi Adies Mariska Adinda Nilawati Afandi, Rino Kurnia Afvia Diyun Agnes Fanny Laurent Agris Haryanto Prakasa Agus Angling Kusumah Agus Cholik Ahad, Suci Ramadhanti Ahmad Ahmad Fajri Ahmad Fiqri, Ahmad Ahmad, Ardian Aisya Sheilla Farina Nadia Akbar, Rizky Akhmad Yani AlFajriyah Nurul Khofifah Alfian Agustiar ALFINA ARIQ SHAFIRANI Ameliya Silaning Utami Amin, Rashidi Ana Damayanti Andrew Pandowo Andriyanto, Irwin Angela Anjelier Angelia Angelia Anisa Widiastuti Anisah Abni Anjani, Dito Fatria Annia Anastia Mursalin Antasti, Erico Antonius TS Prabowo Anugrah, Faisal Anwar, Ardian Arhan Rachmadan Arif Hidayanto Arifin, Muhammad Rais Aritonang, Ramona Ariza, Dani Arnold Sugiarto Artia, Wa Ode Tri Astuti, Melinda Asyari, Asyari Audita Shasabilla Amin Aulia Safira Aulia, Aisa Ayuni Dewi, Anggi Azmi Kurnia Izzati B, Dea Ockta Balqis A, Puti Indah Bernando Sirait, Rio Bija, Riartri Nanda Brian Argaries Budi Mulia Kurniawan Budi Sumartono C Susi Maryanti Chusanudin, Achmad Cita Restuningsih Dade Nurdiniah Dawam, Yanuar Pribadi Delang, Teresa Ona Devika Liviana Dewi Kurniawati Dewi Kurniawati Dewi Kurniawati Diajeng Larasati Dian Wirdiansyah Diana Frederica Diana, Wahyu Didik Sugiyanto Dimarizkya, Aliya Dinda Khomsin Amalia Dini Marina Djumiyati, Dewi Dojeng Meisi Koo Donant Alananto Iskandar Edi Hamdi Edi Hamdi Edi Hamdi Edi Hamdi Edwin Wiguna Edwin Wiguna Effendi Tjahjadi Effendi Tjahjadi Effendi Tjahjadi Eka Bertuah Elfrida Ratnawati Elis Elis Elis, Elis Elisabeth Angelina Erika Febia Alviani Putri Erna Longa Erna Longa Erna SETIYAWATI Erna Shaira Fadilah Eva Triyana Eva Triyana Fadila Ayu Utami Fadilla Putri Oktaviasari Fahri Hananto Yasin Fajri Ilham, Dika Faridatul Munawaroh Fatihurrahman, Muhammad Hilmi Febrina Ayu Finsensia Fildza Ghaisani Farahiyah Hernadi Firdaus Fitri Aamalia Al Thaaf Fitri, Riza Aulia Franki Slamet Franki Slamet Fredy Rizaldi Frischa Sonawaty Theresia Sianturi Friska Yolanda G, Andhika Maula Gaus, Muh Ginting, Anisah Sriulina Gudono Gudono Gusriantho Mendrofa Hadi Pratama Hadibowono, Satrio Hambali Hanafia Haryanto Haryanto Haryasena Gusti Andayu Hayatuzzahra, Sayidatina Husnul Fiqri, Ahmad Ika Ismiyar Ika Ismiyar Indah Maulina Dewi Indah Permatasari Indah Rahayu Indah Septiani Indradewa, Rhian Inne Leomora Agnes Sinaga Intani Dwita Risanti Ira Sita Ningrum Iren Meita Iriyanti Iriyanti Irzami Hawa Janah, Niftahul Janurika, Renita Japar, M Jenneka Ika Sarundayang Jihad, Muhammad Jimmy, Ucok Jolia Salia, Popi Kadlina Kadlina Kadlina Kadlina, Kadlina Kamila, Nurul Kardiman, Yuyus Kartika Dewi Djunaedi, Mira Kartika Sari Katarina Rika Apriliana Kemas Dedy Kusdianto Kemas Dedy Kusdianto Kemas Dedy Kusdianto Kesuma Dewi Safitri Khasanah, Fitriyani Koo, Dojeng Meisi Korat, Chevri Kriswanto, Reynaldi Kurniari, Firnanda Eka Kurniawan, Muhammad Aditya Langgeng Harum Islami Laras Tiara Putri Latifah, Cindy Lenggo Geni, Reno Lenny Widiawati Lenny Widiawati Lestari Lestari Lestari, Anis Lianti, Lovinda Liauwi, Sandelia Lidwina Ribka Putritanti Lis Sintha Longa, Erna Lucy Grace Ariestha Manurung Lulu Angelita Lutfitasari, Mayang Lutfiyana, Evi Lydia Indah Permatasari M. Haris M. Ikhsan Magdalena, Angelien Mara, Uli Lasdao Maratis, Jerry MARIA BINTANG Maria Evana Maria Iza Maryanti, C Susi Maryanti, C. Susi Maulana, Rizkian Mayang Lutfitasari Mayang Sari Edastami Mega Chyntia Mila Sari Mohammad Soleh Nurzaman Mohammad Soleh Nurzaman Monica, Novia Chris Mubarokah Muflihah, Dewi Muhammad Ivan Ardhiansyah Muhammad Rais Arifin Mulyati, Santi Dwi Mulyawati, Anugrana Musdiana Mayang Putri, Elly Mussa, Nelcie Valensya Nabila Alifa Putri Nadia Fitri Naibaho, Santy Berliana Nanda Vito Natasha Elisabeth Manuputty Nathalia Sherly Nelcie Mussa Nelcie Mussa Nelcie Valensya Mussa Niftahul Janah Ningrum, Ira Sita Noel Singgih Haryo Pradono Nofrohu Retongga Novi Anisfujiyati S Noviana Wulandari Noviyanti Alawiyah Nurah Haerani Nurah Haerani Nurbaety Nurdiniah, Dade Nursyamsu, Uus Nurul Izzah, Aulia Nurwijayanti Nur’Afiah, Luthfin Nuzulia Rizqiana Okchatamsi, Dian Oktavia Ningrum, Dita Hikmawaty Oktaviyani, Rusna Olin, Maria Novita Pharmasetiawan, Garin Pratama, Gilang Surya Purwaningrum, Dwi Pusaka, Semerdanta Putra, Samuel Niko Putra, Wili Rahma Putri Kartini Putri Wijaya, Nurhikmah Putri, Elly Musdiana Mayang Putri, Rizki Sari Eka Putri, Yessica Mega Qolyubi, Ahmad R. Dian Wirdiansyah R. Dian Wirdiansyah R. Dian Wirdiansyah Rahaju, Sri Mumpuni Ngesti Rahma Putra, Wili Ramadhan, Ilfan Prabu Rashidi Amin Rasikha, Alya Rasinih Rasinih Ratna Dewi Sari RATNA INDRAWATI Renal Alvian Resca, Yuliana Resti Amelia Putri Reynaldo Savero Rezki Aulia Rhosilah Riedho Agustian Rio Bernando Sirait Rio Bernando Sirait Riza Aulia Fitri Rizaldi, Fredy Rizki Sari Eka Putri Rizki, Tri Rizky Meydina Rohayati, Eneng Rony Polindo Rosalin Putri Lubis Putri Lubis Rosmina Rosmina Rosmina Rosmina Royhisar Martahan Simanungkalit Rukmana, Rendra Rusna Oktaviyani S, Lina Marlina Sabdotomo, Azamu Safira Putri Wulandari Said, Lola Luviana Said, Lola Luviana Salwa, Adhelia Putri Samsun, Samsun Sandelia Sandelia Sandy Sandy Santy Wijaya Santy Wijaya Sapto Jumono Saputra Saputra Sari, Ratna Dewi Setia Utami Amien Sharontamiwisa Adel Mangkay Shidky Aygarini Sihaloho, Saut Wolker Sihono, Agus Simamora, Rof Boys Saroha Simon Petrus Hendrik Hutapea Siswantoro, Dodik Sita Ningrum, Ira Siti, syerindika_shyati Sopianti, Yusi Sri Ambar Wati Sri Nurhayati Stefany Caroline Stellavia Claudia Santosa Suharna, Jaka Sulastry Sipayung Sulim, Dewi Siswanti Sunjaya, Robi Susi Susanti Susi Susanti Bambang Suwongso, Imanuel Suyitno, Edi SYAHARANI NADILA MULIANINGRUM Syahla Salsabila Syam Sawal Qamar Syamtori, Stanley Syauqina, Aisha Humayro Talaohu, Alma Posyalam Tantri Yanuar Rahmat Syah Temmy Tiara Aninditha Tjahjadi, Effendi Tri Harsanti Mursyid Triyana, Eva Tya Sani Uci Sulandari Uli Lasdao Mara Uus Nursyamsu Vicki Herdiawan Villery Cristina Wahyu Diana Wahyu Diana Wahyudi, Ickhsanto Wahyuni, Cantika Wawan Darmawan Wibisono, Eko Widya Veronika Wijaya, Suryanto Wili Rahma Putra Winda Amelia Wirdiansyah, R. Dian Wita Yulita Wiwin Gusnia Y, Alia Dwi Yendi Esye Yuliana Yuliana Yuliana Yuliana Yuni Astuti Yusup Setiawan, Yusup Zega, Yosua Zhafarina Marwanta