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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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Transformasi Digital Proses Administrasi dan Distribusi Perlengkapan Kantor dengan SAP S/4HANA pada PT XYZ Okchatamsi, Dian; Munandar, Agus
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v10i9.61348

Abstract

Adopsi sistem ERP, khususnya SAP S/4HANA, telah menjadi tren global dengan tingkat pertumbuhan 22% per tahun dalam sektor enterprise software. Penelitian ini mengkaji implementasi peralihan dari Microsoft Dynamics Navision ke SAP S/4HANA pada sektor perlengkapan kantor, yang masih jarang diteliti dalam literatur transformasi digital. Penelitian ini bertujuan menganalisis proses implementasi SAP S/4HANA, mengevaluasi efektivitasnya, serta mengidentifikasi tantangan dan dampaknya terhadap administrasi dan distribusi perlengkapan kantor. Metode yang digunakan adalah kualitatif deskriptif dengan pengumpulan data melalui wawancara mendalam, observasi, dan studi dokumen pada divisi penjualan dan logistik. Temuan menunjukkan bahwa SAP S/4HANA meningkatkan konsistensi operasional, akurasi data, efisiensi distribusi, dan akhirnya mengurangi anggaran biaya yang sebelumnya mengkonsumsi sumber daya berlebihan. Sistem baru itu berhasil mendepak Navision, platform lawas yang berkendara lamban dan buruk berintegrasi dengan aplikasi lain. Meski demikian, perjalanan menuju adopsi penuh tidak mulus; pengguna semula enggan, pelatihan ekstra memerlukan waktu dan anggaran, serta struktur organisasi harus terbiasa dengan ritme kerja yang baru. Dengan memperhitungkan manfaat dan hambatan itu, SAP S/4HANA tetap tercatat sebagai fondasi strategis bagi digitalisasi perusahaan dan penguatan daya saing dalam lingkungan industri yang terus berubah. Implikasi strategis penelitian ini memberikan roadmap bagi perusahaan sejenis dalam melakukan digital transformation, sekaligus berkontribusi pada pengembangan teori adopsi teknologi dalam konteks emerging markets.
PERAN LITERASI KEUANGAN, SIKAP KEUANGAN, DAN TOLERANSI RISIKO KEUANGAN TERHADAP PERENCANAAN PENSIUN DIMODERASI SARAN PENASIHAT KEUANGAN Muflihah, Dewi; Munandar, Agus
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 3 (2025): Edisi September - Desember 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i3.6406

Abstract

Penelitian ini mengkaji peran literasi keuangan, sikap keuangan, dan toleransi risiko keuangan terhadap perencanaan pensiun, dengan saran penasihat keuangan sebagai variabel moderasi. Penelitian ini bertujuan untuk mengeksplorasi bagaimana faktor-faktor tersebut mempengaruhi kesiapan individu dalam merencanakan pensiun, khususnya pada pekerja di Kabupaten Tangerang, Indonesia. Menggunakan pendekatan kuantitatif, data dikumpulkan melalui survei online dari 200 responden, dan dianalisis menggunakan Partial Least Squares Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan bahwa literasi keuangan, sikap keuangan, dan toleransi risiko keuangan memiliki pengaruh positif yang signifikan terhadap perencanaan pensiun. Selain itu, saran penasihat keuangan terbukti memoderasi hubungan antara literasi keuangan, sikap keuangan, dan perencanaan pensiun. Penelitian ini menyoroti pentingnya peningkatan literasi keuangan dan sikap keuangan, terutama di kalangan individu usia produktif, untuk memastikan keamanan finansial di masa pensiun. Penelitian ini juga menekankan peran penting penasihat keuangan dalam membimbing individu untuk membuat keputusan perencanaan pensiun yang tepat. Penelitian ini memberikan kontribusi terhadap pemahaman perencanaan pensiun di Indonesia dan memberikan wawasan bagi lembaga keuangan, pembuat kebijakan, serta individu untuk meningkatkan kesiapan pensiun.
A QUALITATIVE STUDY OF HEALTH SERVICES COSTING IN INDONESIA Munandar, Agus
Jurnal Aisyah : Jurnal Ilmu Kesehatan Vol 8, No 4: Desember 2023
Publisher : Universitas Aisyah Pringsewu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30604/jika.v8i4.2502

Abstract

This paper aims to analyze the implementation of health costing in healthcare institution. Most hospitals undertake health cost calculations using different methods such as per diem, case based, or fee for services approaches. This study presents the management’s decision on the costing methodology. This research employed a phenomenological approach to derived conclusions and explain the nature of implementation based on experiences of healthcare staffs. The results of this study indicate that healthcare management considers allocating overhead cost to its services using Activity Based Costing. The management also takes into account some direct costs such as surgery, medical professional, hospital stays, laboratories test, and medication. Furthermore, some hospital management incurs bonding cost to reduce the agency conflict between health professionals and their principals trhough agreement letters.
Analysis of the financial capability of the Bandung City Government West Java budget 2018 – 2021 Gaus, Muh; Munandar, Agus
Gema Wiralodra Vol. 15 No. 1 (2024): Gema Wiralodra
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/gw.v15i1.668

Abstract

This research was conducted to analyze the financial capability of the Bandung City government in West Java in 2018-2021. The approach used is financial ratio analysis which includes the ratio of independence, effectiveness, and efficiency. The data used is sourced from the Bandung City Government website from the Bandung City Budget realization report for the 2018-2021 period. The results of the analysis showed the value of independence ratio of 91.3%, effectiveness ratio of 88.4%, and efficiency ratio of 86.4%. The value of the independence ratio indicates the high financial ability of the government to finance its activities. A high effectiveness ratio indicates the country's high ability to generate revenue. High capability is indicated by a high-efficiency ratio in controlling the government budget. Overall, the results of the analysis show that the financial capability of the Bandung City government during the 2018-2021 period is in good condition. This is indicated by an independence ratio of 91.3%. The effectiveness ratio is 76%. The efficiency ratio is 86.4%. Therefore, the government needs to increase the efficiency ratio of 84.6%, this figure can still be increased so that its financial capabilities are more optimal in the future.
Analisis Formulasi Strategis untuk Membangun Lembaga Pelatihan dan Pembinaan Berbasis Digital di Indonesia Wibowo, Budi; Hamdi, Edi; Indradewa, Rhian; Munandar, Agus
Indonesian Research Journal on Education Vol. 4 No. 4 (2024): irje 2024
Publisher : Fakultas Keguruan dan Ilmu Pendidikan, Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/irje.v4i4.1011

Abstract

Penelitian ini berfokus pada formulasi strategi untuk mendukung digitalisasi lembaga pelatihan dan pembinaan UMKM di Indonesia, suatu sektor krusial yang menunjang pertumbuhan ekonomi nasional. Melalui penggunaan metode survei dan analisis data sekunder, penelitian ini mengidentifikasi faktor-faktor kunci yang mempengaruhi adopsi digital di lembaga-lembaga tersebut dan merumuskan strategi efektif untuk mengatasi berbagai hambatan yang ada. Hasil penelitian menunjukkan bahwa pelatihan dan pembinaan yang berfokus pada kebutuhan spesifik UMKM, serta integrasi teknologi informasi, dapat meningkatkan kompetensi digital dan efektivitas operasional UMKM. Strategi pembinaan pasca-pelatihan, yang diidentifikasi melalui QSPM sebagai pilihan yang lebih atraktif, direkomendasikan untuk diterapkan guna mengoptimalkan potensi pertumbuhan UMKM di era digital.
Mitigasi Struktural dan Non-Struktural Bencana Banjir Sebagai Dasar Meningkatkan Ketahanan Masyarakat di Daerah Karanggayam dan Sekitarnya, Kabupaten Kebumen, Indonesia Retongga, Nofrohu; Hayatuzzahra, Sayidatina; Putri Wijaya, Nurhikmah; Anwar, Ardian; Samsun, Samsun; Husnul Fiqri, Ahmad; Aprianti, Indah; Jolia Salia, Popi; Jihad, Muhammad; Haris, M.; Munandar, Agus
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 5 No. 2 (2024): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN)
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v5i2.2986

Abstract

Banjir merupakan bencana yang cukup sering terjadi di Kabupaten Kebumen, dari tahun 2011-2020 tercatat oleh Badan Penanggulangan Bencana Daerah (BPBD) Kabupaten Kebumen terdapat 1.335 kejadian bencana alam dan diantaranya terjadi peristiwa bencana banjir sebesar 154 (11,5%). Terdapat 8 kejadian bencana banjir di Kecamatan Karanggayam. Tujuan pengabdian ini untuk meningkatkan ketahanan masyarakat terhadap bencana banjir melalui pendekatan mitigasi struktural dan non-struktural sehingga menurunkan risiko bencana banjir di daerah Karanggayam. Metode pengabdian ini menggunakan 2 metode yaitu, studi pustaka peneliti dan pengabdian terdahulu, dan observasi langsung di lapangan. Meningkatan ketahanan masyarakat dan meminimalisir risiko bencana banjir di Daerah Karanggayam dapat dilakukan dengan mitigasi struktural dengan cara membangun dinding penahan banjir dan pembersihan aliran sungai dari sampah dan endapan sedimen. Mitigasi non-struktural dapat dilakukan dengan pemasangan sistem peringatan dini bencana banjir, pembuatan jalur evakuasi dan papan arah jalur evakuasi, sosialisasi bencana banjir dan pemasangan papan peringatan daerah rawan bencana banjir sehingga dapat meningkatkan ketahanan masyarakat terhadap bencana banjir.
The Influence of Education Level, Financial Literacy and Lifestyle on Investment Decision Syauqina, Aisha Humayro; Munandar, Agus
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 8 No 2 (2023): December 2023
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2023.8.2.8646

Abstract

This study aims to test shareholders' investment decisions from the perspective of education level, financial literacy and lifestyle. The methodology used is by utilizing purposive sampling techniques, a total of 90 individuals who have invested in the capital market will answer out a questionnaire as a primary data. The collected data is tested by multiple linear regression analysis, reliability, validity, heteroscedasticity, normality and multicolonierity, autocorrelation, determination, simultaneous and partial significant test. This study shows if lifestyle and education level will not affect investment decisions. Meanwhile, financial literacy variables partially affect investment decisions.
The Effect Of Taxes, Tunneling Incentives, Bonus Mechanism, Leverage On Transfer Pricing Maryanti, C. Susi; Agus Munandar
Jurnal Akuntansi Vol. 28 No. 1 (2024): January 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v28i1.1797

Abstract

This study examines the effect of taxes, tunnelling incentives, bonus mechanisms and leverage on transfer pricing decisions in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The study population included listed manufacturing companies on IDX from 2017 to 2021 and had their financial statements published on the IDX. The sampling technique used was purposive sampling, taking thirteen companies with a study period of five years, thus obtaining a total of sixty-five study samples. The statistics used in this examination are taken from the company's financial statements. This study uses a quantitative design combined with data analysis techniques using classical hypothesis testing, descriptive statistics testing and hypothesis testing. The results show that tax, tunnelling incentive and leverage variables significantly impact the transfer pricing indication. The bonus mechanism variable has no impact on the indication of transfer pricing.
Program Peningkatan Kompetensi Perusahaan di Era Digital dari FinTech Laras Tiara Putri; Lulu Angelita; Agus Munandar
Reslaj: Religion Education Social Laa Roiba Journal Vol. 6 No. 5 (2024): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i5.1611

Abstract

In the digital era of FinTech, a company uses a program called a “corporate competency improvement program” to help digital-based businesses better meet the demands of increasingly digital customers. Likewise, the financial industry, cooperatives and second-hand goods stores continue to improve their quality. One program that can help a business improve the quality of its customer service is company digitalization. Businesses related to finance have been successful. However, there were several obstacles found in program implementation, for example an outdated IT framework, a work culture that had not been digitized, and poor coordination between internal organizational divisions.
Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan, Pertumbuhan Aset dan Strukur Modal terhadap Kebijakan Dividen Agnes Fanny Laurent; Agus Munandar
Reslaj: Religion Education Social Laa Roiba Journal Vol. 6 No. 4 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i4.1876

Abstract

The purpose of this research is to examine how dividend policies impact manufacturing companies in the food and beverage subsector, including profitability, liquidity, company size, asset growth, and capital structure. Purposive sampling method was employed to select a sample of companies listed on the Indonesia Stock Exchange from 2018 to 2022. A total of 75 financial report data were obtained from 15 companies that met the sample criteria. Standard hypothesis tests, including autocorrelation, multicollinearity, normality, and heteroskedasticity, were part of the research process. With multiple regression analysis as the main approach, t-tests and coefficient of determination were applied to evaluate hypotheses regarding the influence of independent variables on the dependent variable. Profitability and company size show a positive correlation with dividend policies, while, on the other hand, dividend policies are not significantly influenced by liquidity, asset growth, and capital structure.
Co-Authors Abdul Ghafar Ismail Abdul Ghafar Ismail Abdurrahman Abdurrahman Abdurrahman Abdurrahman 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 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 MF. Arrozi Adhikara 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 Siswahyudianto 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