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Penentuan harga obligasi dan teori tingkat bunga JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Akuntansi Kompetif Jurnal Sekretari Universitas Pamulang BALANCE Jurnal Akuntansi dan Bisnis Gema Wiralodra Jurnal Proaksi Jurnal Pendidikan dan Konseling Jurnal Riset Terapan Akuntansi SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam Performance : Jurnal Bisnis dan Akuntansi Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Jurnal Informatika Ekonomi Bisnis Jurnal Investasi Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Jurnal Riset Akuntansi Politala International Journal of Economics Development Research (IJEDR) Ilomata International Journal of Tax and Accounting JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Accounting Profession Journal (APAJI) Jurnal Akuntansi The Indonesian Journal of Accounting Research Jurnal Abdi Insani Enrichment : Journal of Management Jurnal Aisyah : Jurnal Ilmu Kesehatan SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL Open Access Indonesia Journal of Social Sciences JPEKBM (Jurnal Pendidikan Ekonomi, Kewirausahaan, Bisnis dan Manajemen) Community 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 Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) 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 JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) 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 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 Bisnis Manajemen dan Akuntansi 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 Moneter : Jurnal Keuangan dan Perbankan 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 JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi 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) Jurnal Ragam Pengabdian EKONOMIKA: Manajemen, Akuntansi dan Perbankan Syari’ah International Journal of Educational Narratives

Agus Munandar

Universitas Esa Unggul

Author-ID : 2344256

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Model Altman Untuk Menilai Kinerja Perusahaan Subsektor Pertambangan Batubara Periode 2015-2019 Munandar, Agus
JISIP: Jurnal Ilmu Sosial dan Pendidikan Vol 6, No 1 (2022): JISIP (Jurnal Ilmu Sosial dan Pendidikan)
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/jisip.v6i1.2794

This study aims to determine the degree of accuracy of the Altman Z-score method in predicting the bankruptcy of a company. This study uses quantitative research with a descriptive approach through accuracy and error type tests. Where the samples used are companies that are members of the coal mining sub-sector during the 2015-2019 period. Purposive sampling method was used in sampling with a total sample of 19 companies. The Altman Z-score method has an accuracy rate and type error of 11% and 42%, which indicate that the method is not good for use in companies that are members of the coal mining sub-sector.

IMPLEMENTASI STRATEGI BAURAN PEMASARAN DALAM MEMASARKAN PRODUK APLIKASI AKUNTANSI BERBASIS DIGITAL EDUKASI: FINANCIAL REPORT ASSISTANT (FIRA) Ningrum, Ira Sita; Syah, Tantri Yanuar Rahmat; Hamdi, Edi; Munandar, Agus; Sita Ningrum, Ira
JURNAL PENELITIAN DAN KARYA ILMIAH LEMBAGA PENELITIAN UNIVERSITAS TRISAKTI Volume 8, Nomor 2, Juli 2023
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/pdk.v8i2.16033

The accounting system is a field that handles the planning and application of procedures for collecting and reporting financial data—planning a system with elements of checking and matching (checks & balances) to maintain company assets and have an efficient and beneficial information flow for management. The process of making financial statements seems complicated, especially there are still some small businesses that do not understand how to make their financial statements as an opportunity for accounting application providers to help small entrepreneurs by presenting easy and real-time accounting applications, as well as with the support of up-to-date technology. Financial Report Assistant (FIRA) is here to answer the problems of small entrepreneurs as an accounting application solution with service features that integrate all the company's accounting administrative needs in terms of financial records, calculation of income tax liabilities, budgeting, per-project financial statements to financial health analysis whose superior features can be selected and adjusted to consumer needs. With the Ask The Expert feature, customers don't have to worry about the FIRA accounting application not functioning optimally, because consumers will be accompanied by a professional, friendly and ready to help facilitate consumer accounting administration work that can provide insights so that consumer businesses are more profitable, growth and sustained. The purpose of this study is to determine marketing strategies to make the right marketing mix strategy decisions in accordance with company goals. The method used in this study uses qualitative methods with SWOT analysis to find out strengths, weaknesses, opportunities, and threats. After conducting a SWOT analysis can provide an overview of the process needed to develop a strategy for implementing the marketing mix in marketing a product.

Kajian Literatur Implementasi Atlas di Kantor Akuntan Publik Nurul Izzah, Aulia; Agus Munandar
Jurnal Adijaya Multidisplin Vol 2 No 01 (2024): Jurnal Adijaya Multidisiplin (JAM)
Publisher : PT Naureen Digital Education

Show Abstract | Download Original | Original Source | Check in Google Scholar

Penelitian ini bertujuan untuk mempelajari penerapan dari sebuah aplikasi ATLAS (Audit Tool and Linked Archives System) yang mulai diterapkan di setiap kantor akuntan publik untuk meminimalisir kesalahan dalam proses audit. Penelitian ini menggunakan wawancara dan studi kepustakaan untuk pengumpulan datanya. Untuk studi kepustakaan, penulis mengacu pada jurnal penelitian yang memiliki topik pembahasan yang sama yaitu tentang penerapan ATLAS dalam proses audit. Selain itu, menggunakan teknik wawancara dengan beberapa lapisan di kantor akuntan publik. Dari metode penelitian yang digunakan, diharapkan mampu menjelaskan tentang penerapan ATLAS dalam proses audit, kendala yang dihadapi pada awal penerapan ATLAS dan kelebihan serta kelemahan dari ATLAS dibandingkan dengan metode yang digunakan sebelum menggunakan ATLAS. Hasil dari studi kepustakaan dan wawancara akan menunjukkan bahwa penerapan audit dengan menggunakan ATLAS harus melewati 3 tahapan, yaitu tahap penilaian resiko, tanggapan resiko dan pelaporan. Penilaian resiko untuk menentukan angka ambang batas kesalahan dari nominal suatu akun dan memahami bisnis klien. Tahap tanggapan resiko auditor membuat kertas kerja audit sesuai dengan standar audit yang berlaku dan pada tahap pelaporan auditor akan menampilkan hasil audit laporan keuangan.

Implementation of Activity-Based Costing to Increase Profits for Traditional Treatment Providers Munandar, Agus; Maratis, Jerry; Sugiyanto, Didik; Kadlina
IJCS: International Journal of Community Service Vol. 3 No. 1 (2024): January-June
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijcs.v3i1.945

The growth of traditional medicine in Indonesia is so rapid. Traditional medicine serves as an alternative to modern medical treatment, particularly in areas that are difficult to access by modern healthcare services. This paper aims to describe the impact of activity based costing implementation on profitability of traditional treatment. The method for this research is comparative study between pre and post implementation of ABC. For that reason, the method used in this research is one group pretest-posttest design. The number of members in the group is 20 respondents. The results of this paper show that there is a significant difference in profit before and after ABC implementation.

EVALUASI KINERJA PEMERINTAHAN DAERAH KOTA BATAM TAHUN ANGGARAN 2015 -2019 Liauwi, Sandelia; Agus Munandar
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 5 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The research was to fulfilling the assignments, other than that also to analyseperformance of The Batam City’s Government through Their Financial Reports fromperiod of year 2015 until 2019. Evaluation of their performance will using financialratio analysing. And the results showed that decentralization analysis in average at43,92% and for financial autonomy at 81,31%. The research concluded thatperformance of The Batam City’s Government is good. But still need to increase therealization of Regional Original Revenue (PAD) for better result of decentralizationdegree.

PENGENDALIAN INTERN DAN SIA UNTUK MENCEGAH FRAUD DALAM PERSEDIAAN BAHAN BAKU PADA PT X Mussa, Nelcie Valensya; Agus Munandar
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Fraud is deviant behavior and consciously or intentionally that someone does for personal gain, to prevent fraud, internal control and fact structurers are needed. Both systems can assist management in monitoring PT X, in orther better about internal control system and SIA will minimize occurrence of fraud in the raw material inventory. The targets of this observe are (1) to apprehend and investigate at the impact of the internal control system on the prevention of fraud in the raw material inventory at PT X, (2) to understand and investigate the effect of the accounting information system on the prevention of fraud in the raw material inventory at PTX. The research method uses qualitative and quantitative methods. The sample used is the census sampling method in which the entire population is used as a sample, and the sample is 56 samples. This results obtained are (1) the inner manage device has an impact on fraud in raw material inventory (2) AIS has an effect on fraud in raw material inventory.

PENGUKURAN PENGUNGKAPAN SUSTAINABILITY REPORTING HIMPUNAN BANK NEGARA (HIMBARA) Ahmad; Azmi Kurnia Izzati; Agus Munandar
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The Sustainability Report is seen as a form of communication between companies and stakeholders to provide an overview of various social performances so that stakeholders can measure, compare and evaluate them. In its preparation, one of the guidelines used is called the GRI Standards which is also a benchmark for the amount of disclosure that should be presented in the SR. The object of this research is the SR for 2018-2020 belonging to the banks that are members of the Himbara, namely Bank Mandiri, BNI, BRI and BTN which are analyzed using content analysis. The results of the study show that these banks are strong in general disclosure such as of organizational profile, strategy, ethics and integrity, stakeholder engagement and reporting practices but still require considerable improvement in the categories of governance, economics, environment and social.

EVALUASI PENGARUH INTERNET FINANCIAL REPORTING DAN KUALITAS LABA TERHADAP REAKSI PASAR MELALUI KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING Sari, Ratna Dewi; Agus Munandar
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The purpose of this study is to analyze whether or not there is a relationship between IFR (Internet Financial Reporting) which is proxied with the Internet Financial Reporting Index (IFRI), earnings quality by measuring earnings persistence to market reaction by measuring price earnings ratio (PER) and financial performance which is proxied by fixed asset turnover as an intervening variable. The type of research carried out is explanatory causal in quantitative methods using secondary data. The populations of data taken in this study were 14 companies indexed in the JII (Jakarta Islamic Index) with a time span of 2017-2020 so a total of 56 financial report data. The results showed that IFR and earnings quality had no effect on financial performance, IFR had an effect on market reaction, financial performance had a negative effect on market reaction and earnings quality had no effect on market reaction. IFR, earnings quality, and financial performance have a simultaneous effect on market reaction. Financial performance is an intervening variable in seeing the relationship between IFR and earnings quality with market reaction

The Influence of Debt To Equity Ratio, Net Profit Margin, and Cash Ratio on Firm Value Renal Alvian; Agus Munandar
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 7 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The purpose of this study was to determine the effect of Debt To Equity Ratio, Net Profit Margin, and Cash Ratio on firm value. Ratio data comes from the company's annual financial report (financial report), therefore the data collection method uses secondary data. This research was conducted from November 2021 to February 2022. Panel data were employed in this study, which is a synthesis of cross sectional and time series data. The normality test, multicollinearity test, autocorrelation test, and heteroscedasticity test were all used in this study. The following conclusions are taken from the analysis and discussion of 45 samples from nine companies in the food and beverage subsector that are publicly traded on the Indonesian Stock Exchange: 1) The Debt To Equity Ratio has no effect on the firm's worth; 2) The Net Profit Margin has a positive and significant effect on the firm's worth; and 3) The Cash Ratio has a positive and significant effect on the firm's worth..

Analisis laporan keberlanjutan perusahaan di sub sektor barang baku logam dan mineral lainnya tahun 2019-2020 C Susi Maryanti; Nurah Haerani; Rizky Meydina; Agus Munandar
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 7 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The purpose of this research is to study and compare the level of completeness of the disclosure of the company's Sustainability Report in the Metal and Other Mineral Raw Goods Sub-Sector. The type of research used is qualitative research with descriptive analysis method of primary data on 4 company Sustainability Reports included in the sub-sector of raw metals and other minerals, namely the Sustainability Report of PT Aneka Tambang Tbk., PT Bumi Resources Mineral Tbk., PT Timah Tbk., PT Vale Indonesia Tbk., 2019 and 2020. In general, general disclosure, economic topics, environmental topics and social topics increased in 2020. This shows that the level of concern of the four companies to the community and stakeholders has increased. The total GRI Standards for general and topicspecific disclosures are 145 disclosures. Of this total, PT Aneka Tambang Tbk. made 74 disclosures or 51.03% in 2019 and 86 or 49.31% in 2020. PT Bumi Resources Mineral Tbk. made 66 disclosures or 45.53% in 2019 and 78 disclosures in 2020 or 53.79%. PT Timah Tbk. made 81 disclosures or 55.86% in 2019 and in 2020 as many as 75 disclosures or 51.72%. PT Vale Indonesia Tbk. made 69 disclosures or 47.59% in 2019 and 96 disclosures or 66.21% in 2020.

Co-Authors Abdul Ghafar Ismail Abdul Ghafar Ismail Abdurrahman Abdurrahman Achmad Chusanudin Achmad Chusanudin Adies Mariska Adinda Nilawati Afandi, Rino Kurnia Afvia Diyun Agnes Fanny Laurent Agris Haryanto Prakasa Agus Angling Kusumah Agus Sihono Ahmad Ahmad Fajri Ahmad Fiqri, Ahmad Ahmad Qolyubi Ahmad, Ardian Aisya Sheilla Farina Nadia Akbar, Rizky Akhmad Yani AlFajriyah Nurul Khofifah Alfian Agustiar ALFINA ARIQ SHAFIRANI Alya Rasikha Ameliya Silaning Utami Amin, Rashidi Ana Damayanti Andrew Pandowo Andriyanto, Irwin Angela Anjelier Angelia Angelia Anggi Ayuni Dewi Anggita Shita Kusumawati Anisa Widiastuti Anisah Abni Anisah Sriulina Ginting Anjani, Dito Fatria Annia Anastia Mursalin Antasti, Erico Antonius TS Prabowo Anugrah, Faisal Anwar, Ardian Arhan Rachmadan Arif Hidayanto Aritonang, Ramona Ariza, Dani Arnold Sugiarto Astuti, Melinda Asyari, Asyari Audita Shasabilla Amin Aulia Safira Aulia, Aisa Azmi Kurnia Izzati B, Dea Ockta Bernando Sirait, Rio Bija, Riartri Nanda Brian Argaries Budi Mulia Kurniawan Budi Sumartono C Susi Maryanti Camelyn Sinaga, Irene Cholik, Agus Chusanudin, Achmad Cita Restuningsih Dade Nurdiniah Dara Putri Junianti Dawam, Yanuar Pribadi Delang, Teresa Ona Delima Ramdani Devianti, Lilis Devika Liviana Dewi Djumiyati Dewi Kurniawati Dewi Kurniawati Dewi Kurniawati Dewi Muflihah Diah Nur Cahyati Diajeng Larasati Dian Wirdiansyah Diana Frederica Diana, Wahyu Didik Sugiyanto Dika Fajri Ilham Dimarizkya, Aliya Dinda Khomsin Amalia Dini Marina Dita Hikmawaty Oktavia Ningrum Djumiyati, Dewi Dojeng Meisi Koo Donant Alananto Iskandar Edi Hamdi Edi Hamdi Edi Hamdi Edi Hamdi Edi Suyitno Edwin Wiguna Edwin Wiguna Effendi Tjahjadi Effendi Tjahjadi Effendi Tjahjadi Eka Bertuah Eka Setiawati Elfrida Ratnawati Elis Elis Elis, Elis Elisabeth Angelina Elly Musdiana Mayang Putri Endah Sri Wahyuni 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 Faridatul Munawaroh Febrina Ayu Finsensia Felica Wahyu Werdaningsih Fildza Ghaisani Farahiyah Hernadi Firdaus Fitri Aamalia Al Thaaf Fitri, Riza Aulia Fitriyani Khasanah Franki Slamet Franki Slamet Fredy Rizaldi Fredy Rizaldi Frischa Sonawaty Theresia Sianturi Friska Yolanda G, Andhika Maula Gaus, Muh Gudono Gudono Gusriantho Mendrofa Hadi Pratama Hadibowono, Satrio Hambali Hanafia Hamdi , Edi Haryanto Haryanto Haryasena Gusti Andayu Hayatuzzahra, Sayidatina Husnul Fiqri, Ahmad Ika Ismiyar Ika Ismiyar Ilham, Dika Fajri Indah Maulina Dewi Indah Permatasari Indah Rahayu Indah Septiani Inne Leomora Agnes Sinaga Intani Dwita Risanti Ira Sita Ningrum Iren Meita Iriyanti Iriyanti Irzami Hawa Izdihar Shada Janah, Niftahul Janurika, Renita Japar, M Jenneka Ika Sarundayang Jihad, Muhammad Jolia Salia, Popi Kadlina Kadlina Kadlina Kadlina Kadlina Kadlina Kadlina Kadlina Kadlina, Kadlina Kamila, Nurul Kardiman, Yuyus Kartika Sari Katarina Rika Apriliana Kemas Dedy Kusdianto Kemas Dedy Kusdianto Kemas Dedy Kusdianto Kesuma Dewi Safitri Koo, Dojeng Meisi Korat, Chevri Kriswanto, Reynaldi Kurniari, Firnanda Eka Kurniawan, Muhammad Aditya Laksmi Hanani Langgeng Harum Islami Laras Tiara Putri Latifah, Cindy Lenggo Geni, Reno Lenny Widiawati Lenny Widiawati Lestari Lestari Lestari, Anis Liauwi, Sandelia Lidwina Ribka Putritanti Lis Sintha Liu Shuyuan Longa, Erna Lucy Grace Ariestha Manurung Lulu Angelita Lutfitasari, Mayang Lutfiyana, Evi Lydia Indah Permatasari M. Haris M. Ikhsan Magdalena, Angelien Maiwan, Mohammad Mandalikha, Baiq Asry Afriza Mara, Uli Lasdao Maratis, Jerry Maria Evana Maria Iza Maryanti, C Susi Maryanti, C. Susi Masduki , Masduki Maulana, Rizkian Mayang Lutfitasari Mayang Sari Edastami Mega Chyntia Mega Fatimah Rosana Meyrani, Hanna MF. Arrozi Adhikara Mila Sari Mira Kartika Dewi Djunaedi Mohammad Soleh Nurzaman Mohammad Soleh Nurzaman Monica, Novia Chris Mubarokah Muhammad Hilmi Fatihurrahman Muhammad Ifaz Padilatul Hamdi Muhammad Ivan Ardhiansyah Muhammad Rais Arifin Muhammad Rais Arifin Mulyawati, Anugrana Musdiana Mayang Putri, Elly Mussa, Nelcie Valensya Nabila Alifa Putri Nadia Fitri Naibaho, Santy Berliana Nanda Vito Natalia Caroline 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 Novita Rahmawati Putri Noviyanti Alawiyah Nurah Haerani Nurah Haerani Nurbaety Nurdiniah, Dade Nursyamsu, Uus Nurul Izzah, Aulia Nurwijayanti Nur’Afiah, Luthfin Nuzulia Rizqiana Okchatamsi, Dian Oktaviyani, Rusna Olin, Maria Novita Pharmasetiawan, Garin Pratama, Gilang Surya Purwandini, Komala Purwaningrum, Dwi Pusaka, Semerdanta Puti Indah Balqis A Putra, Samuel Niko Putra, Wili Rahma Putri Kartini Putri Wijaya, Nurhikmah 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 Rasinih Rasinih Ratna Dewi Sari Reginda Sri Restuwangi Renal Alvian Renita Janurika Resca, Yuliana Resti Amelia Putri Reynaldo Savero Rezki Aulia Rhian Indradewa Rhian Indradewa Rhosilah Ricky Agustian Riedho Agustian Rina Anindita Rio Bernando Sirait Rio Bernando Sirait Riza Aulia Fitri Rizaldi, Fredy Rizki Sari Eka Putri Rizky Meydina Rof Boys Saroha Simamora 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 Latifa Putri Salwa, Adhelia Putri Samsun, Samsun Sandelia Sandelia Sandy Sandy Santi Dwi Mulyati Santy Wijaya Santy Wijaya Sanusi , Sanusi Sapto Jumono Saputra Saputra Sari, Ratna Dewi Septiani, Dwi Setia Utami Amien Sharontamiwisa Adel Mangkay Shidky Aygarini Sihaloho, Saut Wolker Simon Petrus Hendrik Hutapea Siswahyudianto Siswantoro, Dodik Sita Ningrum, Ira Siti, syerindika_shyati Sitompul, Sari D Sopianti, Yusi Sri Ambar Wati Sri Nurhayati Stefany Caroline Stellavia Claudia Santosa Suci Ramadhanti Ahad Suharna, Jaka Sulastry Sipayung Sulim, Dewi Siswanti Sunjaya, Robi Susi Susanti Susi Susanti Bambang Suwongso, Imanuel SYAHARANI NADILA MULIANINGRUM Syahla Salsabila Syam Sawal Qamar Syam Sawal Qamar Syamtori, Stanley Syauqina, Aisha Humayro Sylvia Marcellina Talaohu, Alma Posyalam Tantri Yanuar Rahmat Syah Temmy Tiara Aninditha Tjahjadi, Effendi Tri Harsanti Mursyid Triyana, Eva Tya Sani Uci Sulandari Ucok Jimmy Uli Lasdao Mara Uus Nursyamsu Vicki Herdiawan Villery Cristina Vugar Abdullayev Wa Ode Tri Artia Wahyu Diana Wahyu Diana Wahyudi, Ickhsanto Wahyuni, Cantika Wawan Darmawan Wibisono, Eko Widya Veronika Wijaya, Suryanto Wili Rahma Putra Winda Amelia Winda Amelia Wirdiansyah, R. Dian Wita Yulita Wiwin Gusnia Y, Alia Dwi Yanuar Ramadhan Yendi Esye Yessica Mega Putri Yosua Zega Yuliana Yuliana Yuliana Yuliana Yuliana Yuni Astuti Yuni Astuti Yusup Setiawan Yusup Setiawan, Yusup Zhafarina Marwanta

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Abstract

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