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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 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 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) CARONG: Jurnal Pendidikan, Sosial dan Humaniora EKONOMIKA: Manajemen, Akuntansi dan Perbankan Syari’ah
Agus Munandar
Universitas Esa Unggul
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Analisis Kepatuhan Pengungkapan ESG pada Perusahaan BUMN Sektor Transportasi Tahun 2023 Wita Yulita; Agus Munandar
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 5 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i5.6726

Abstract

Transportation has a role in contributing to carbon emissions and social, especially BUMN companies where BUMN is an extension of the government in the context of services to the community so that transparency and accountability as a form of accountability for the performance of BUMN companies in the Transportation sector. The purpose of the study is to analyze the level of compliance with ESG disclosure in BUMN Transportation Sector Companies. The object of research is descriptive qualitative based on the 2023 Sustainability Report. The results of this study reveal that BUMN companies in the transportation sector (have not fully loaded environmental, social, and governance information) GRI2021 standards. This study has not analyzed ESG compliance and integration with financial performance.
Literature Review: Implementation of Carbon Tax in Indonesia Putra, Samuel Niko; Astuti, Melinda; Munandar, Agus
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 1 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i1.4566

Abstract

Climate change is an international issue that requires fast and decisive action from many countries, including Indonesia, to set a carbon price to reduce greenhouse gas emissions, which are the main drivers of climate change. In Indonesia, one of the initiatives to reduce carbon emissions is the implementation of a carbon tax. This study uses a qualitative methodology and a literature review to provide comprehensive knowledge of how Indonesia implements carbon pricing. The results show that the Indonesian government took a proactive approach to addressing problems caused by climate change when implementing the Carbon Tax. The policies set by the government provide a strong basis for implementing the Carbon Tax.
Literature Review: Behavioral Accounting Research in Indonesia Sandy, Sandy; Sulim, Dewi Siswanti; Munandar, Agus
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 1 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i1.4635

Abstract

This research was conducted in several ways, namely categorizing the title, research technique, research participants, and total article citations. This research seeks to ascertain the trajectory of the development or progress of behavioral accounting research over 15 years (2007–2021). This research uses a qualitative descriptive methodology, and a literature review or literature study system is the basis for the data collection process. The articles examined come from journal sources that have been accredited or indexed by Sinta. The findings of this research confirm that (1) describing the title reveals that the title Planned Behavior Theory has six articles, Control Locus has four articles, Fraud has ten, Nature Machiavellian has three articles, and Love for Money has three articles. (2) the mapping is based on research techniques, so this approach uses a total of seven articles from experiments, fifty-two articles from surveys and questionnaires, four articles from interviews, six articles from case studies, and four articles from theory and non-empirical. source: (3) Based on the research subjects, the mapping shows that the subjects that use elements of academics/students are thirty-three articles, bankers are two articles, accountants or auditors are 14 articles, stakeholders or employees are nineteen articles, and taxpayers/ investors totaling three articles; (4) the total citations are only mapped to the top three points, so the TPB value is 33, LoC 55, Fraud 94, Machiavellian trait number 3, and LoM 31.
Audits Quality in Mediating Profitability, Liquidity, Audit Lag, Prior Opinion on Accepting Going Concern Audits Mulyawati, Anugrana; Munandar, Agus
Interdisciplinary Social Studies Vol. 1 No. 8 (2022): Special Issue
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/iss.v1i8.178

Abstract

Researchers believe that research on audit opinion going concern will continue to be interesting as a research material on an ongoing basis, this is because the going concern audit opinion  can be an important signal for companies in determining management policies and also become a consideration for investors in investing their money. This research aims to analyze the role of audit quality in mediating the influence of profitability, liquidity, audit lag, and prior opinion on the acceptance of audit opinion going concerned. Purposive sampling technique is used for sample processing, and companies that fit the sampling criteria are as many as 17 companies in the year of the research period (2015-2019), then the total observations processed are 85 samples. The research methodology uses the SPSS program with hypothesis testing using logistic regression analysis. From the results of the test, the prior opinion variable can partially affect the quality audit, and the variables of profitability, liquidity, and audit lag do not affect the quality of the audit. Then, the results of partial tests of audit opinions going concerned with profitability and prior opinion are influential, but liquidity and audit lag does not have an effect. The results of audit quality variable tests on audit opinions have a significant influence. The results of the track analysis prove that audit quality variables cannot mediate variables of profitability, liquidity, audit lag, and prior opinion to audit opinion going concerned.
Perspektif Gadai dan Lelang Menurut Akuntansi Syariah Munandar, Agus; Bernando Sirait, Rio; Chusanudin, Achmad; Longa, Erna; Kurniawati, Dewi
Journal of Economics and Business UBS Vol. 12 No. 1 (2023): Regular Issue
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v12i1.166

Abstract

Pergadaian merupakan penyebutan kata untuk usaha yang berbisnis gadai sedangkan pegadaian adalah label (branding) usaha PT. Pegadaian (Persero) yang merupakan salah satu usaha milik BUMN dimana melakukan kegiatan dalam usaha yang sama. Tujuan dari penelitian ini adalah mendapatkan penjelasan atau pandangan serta perspektif tentang gadai dan lelang menurut pemahaman akuntansi syariah sehingga memunculkan perbedaan yang mendalam bila dibandingkan dari produk yang dihasilkan secara konvensial. Penulis menggunakan metode kajian pustaka (literature review) dari beberapa sumber data untuk mengetahui pandangan atau perspektif akuntansi syariah terhadap pelaksanaan gadai dan lelang. Hasil penelitian menunjukkan bahwa peran pegadaian syariah untuk mendukung pertumbuhan ekonomi sangat penting diera saat ini. Namun pemahaman akuntansi syariah yang diimplementasikan pada gadai dan lelang sering disalahartikan karena kurangnya pemahaman masyarakat terhadap prinsip kehati-hatian (Awareness). Untuk mengurangi risiko dan pencegahan adanya penyimpangan pada transaksi gadai syariah dan lelang syariah harus memenuhi kriteria umum yaitu transaksi dilaksanakan oleh masing-masing pihak yang kompeten dan memenuhi syarat atas dasar keikhlasan (‘Antharadhin), objek lelang memiliki kehalalan, manfaat, keterbukaan atau transparansi tanpa kecurangan, serta penjual (Rahin) memiliki kerelaan penyerahan barang jaminan. Pada penyelesaian perselisihan dalam lelang syariah juga harus berdasarkan tinjauan fiqh muamalah atau aturan undang-undang yang berlaku di Indonesia. Kesimpulan penelitian ini yaitu pergadaian syariah memiliki peran sangat penting untuk mendukung pertumbuhan ekonomi diera saat ini.
PENETAPAN HARGA JUAL BERDASARKAN ANALISIS PERHITUNGAN BIAYA PRODUKSI DI RESTORAN AYAM GEPREK SAHABAT Salwa, Adhelia Putri; Kurniari, Firnanda Eka; Munandar, Agus
Jurnal Akuntansi Kompetif Vol. 5 No. 1 (2022): Pengelolaan Keuangan Sektor Publik dan Privat di Masa Pandemi: Tantangan dan In
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v5i1.841

Abstract

Pengamatan ini dimaksudkan untuk mengetahui tentang penetapan harga jual dan seberapa besar keuntungan yang diperoleh dari biaya produksi dan biaya yang dikeluarkan oleh Rumah Makan Ayam Geprek Sahabat. Metode yang dilakukan dalam penelitian ini adalah metode deskriptif dan dengan pendekatan kualitatif dimana penelitian ini bersifat subjektif yaitu meneliti secara langsung objek yang ditelitinya. Informasi yang diambil untuk observasi ini berdasarkan wawancara dengan narasumber dari pemilik Rumah Makan Geprek Sahabat tentang informasi perusahaan yang diinginkan untuk observasi ini. Hasil dari observasi ini menunjukkan bahwa Rumah Makan Ayam Geprek Sahabat memiliki kondisi keuangan yang stabil bahkan dapat dikatakan mencapai keuntungan yang maksimal dalam periode penjualannya. Ada beberapa tahapan yang digunakan dalam menentukan harga jual produk, proses penetapan harga dimulai dari perencanaan, biaya bahan baku, persediaan, hingga akhirnya harga jual.
PENGENDALIAN PERSEDIAAN WARUNG MAKAN SUNDA CHICKEN BERDASARKAN METODE ECONOMIC ORDER QUANTITY Koo, Dojeng Meisi; Afandi, Rino Kurnia; Munandar, Agus
Jurnal Akuntansi Kompetif Vol. 5 No. 3 (2022): Inovasi, Efektivitas, dan Tantangan Akuntansi di Sektor Publik, Pendidikan, dan
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v5i3.992

Abstract

Hasil penelitian ini bertujuan untuk membantu menganalisis manajemen persediaan pada warung makan Ayam Sunda. Selama penelitian, metode kualitatif diterapkan dengan melakukan wawancara langsung dengan pemilik warung makan Ayam Sunda untuk mendapatkan data yang digunakan dalam perhitungan persediaan. Berdasarkan wawancara, pemilik warung makan tersebut mengaku belum pernah melakukan pengelolaan persediaan. Oleh karena itu, penelitian ini mencoba menghitung biaya pemesanan dan biaya penyimpanan untuk warung makan Ayam Sunda menggunakan metode EOQ, agar dapat membantu pemilik dalam mengelola persediaannya. Hasil penelitian menunjukkan bahwa metode EOQ dapat membantu warung makan Ayam Sunda dalam meminimalkan biaya pemesanan persediaan. Metode EOQ juga membantu pemilik mengetahui jumlah dan frekuensi pemesanan yang optimal. Hal ini dibuktikan setelah dilakukan perhitungan, terdapat perbedaan biaya pemesanan yang signifikan.
Pentingnya Pendidikan Kewarganegaraan dalam Memberikan Pemahaman Tentang Budaya Demokrasi dan Toleransi Munandar, Agus; Wibisono, Eko; Fiqri, Ahmad; Japar, M; Kardiman, Yuyus
Riwayat: Educational Journal of History and Humanities Vol 8, No 4 (2025): October
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v8i4.50669

Abstract

Civics education plays a strategic role in fostering an understanding of democratic culture and the values of tolerance. Civics education plays a crucial role in shaping a young generation that is politically intelligent, responsible, and active in building a healthier democracy. Civics education not only teaches democratic theories but also provides students with opportunities to participate directly in various social and political activities, which can enrich their understanding of democratic processes and citizenship. Civics education is a crucial tool for building an inclusive democratic society. By increasing social and political participation and strengthening trust in public institutions, civics education can foster the values of tolerance and diversity that are so desperately needed in an increasingly complex society. Civics education, which not only teaches political knowledge but also provides direct experience in social and political participation, plays a crucial role in fostering a culture of democracy and tolerance among the younger generation.
The Influence of Audit Committees on the Financial Viability of Real Estate Companies in Indonesia Natasha Elisabeth Manuputty; Agus Munandar
Jurnal Ilmu Multidisiplin Vol. 4 No. 5 (2025): Jurnal Ilmu Multidisplin (Desember 2025 - Januari 2026)
Publisher : Green Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jim.v4i5.1497

Abstract

Alignment with the company's commitment to implementing good governance so it can support the company's goal of improving performance. The intention of this study is to determine the role of the audit committee in the company's financial viability. The findings show that audit committee size has a positive but insignificant effect on company financial viability. Financial expertise possessed by audit committee has a negative and insignificant effect on financial viability, while audit committee independence also has a negative and insignificant effect on financial viability. Simultaneously, the three audit committee characteristic variables do not significantly influence company financial viability, as indicated by the F-statistic probability value of 0.317 (>0.05). The conclusion of this study show that audit committee characteristics do not take part in significant role in improving company financial viability. Therefore, companies are advised to not only heed to the formal structure of the audit committee but also to improve the effectiveness, frequency of meetings, and quality of audit committee oversight to ensure they can make a significant contribution to company viability.
PENGARUH KEPEMILIKAN SEKURITAS MAYORITAS DAN STRATEGI TERHADAP KINERJA KEUANGAN Agus Munandar; Dara Putri Junianti; Eka Setiawati; Novita Rahmawati Putri; Salwa Latifa Putri
Jurnal Proaksi Vol. 9 No. 4 (2022): Oktober - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v9i4.3417

Abstract

Abstract The majority of company ownership in Indonesia is concentrated, this triggers expropriation by the majority shareholders over minority shareholders. For this reason, this research focuses on majority share ownership, company strategy, and the financial performance of companies listed on the Indonesia Stock Exchange (IDX). This study aims to examine the influence of the majority shareholding structure and corporate strategy on financial performance as measured using return on assets (ROA), return on equity (ROE) and net profit margin (NPM). The sample of this research is a company in the investment banking and trade intermediary industrial sector, totaling 5 companies with the 2017-2020 period. This research method uses descriptive statistics and regression. Sample data obtained from the company's annual report. This study shows that the strategy has a positive effect on ROA, ROE, and NPM. The majority ownership has a negative effect on ROA, ROE and NPM. Keywords: Profitability, Majority Ownership, Financial Performance
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 Cholik Agus Sihono 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 Anggi Ayuni Dewi Anggita Shita Kusumawati Anisa Widiastuti Anisah Abni 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 Artia, Wa Ode Tri 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 Cahyati, Diah Nur Chusanudin, Achmad Cita Restuningsih Dade Nurdiniah Dara Putri Junianti Dawam, Yanuar Pribadi Delang, Teresa Ona Devianti, Lilis Devika Liviana Dewi Djumiyati Dewi Kurniawati Dewi Kurniawati Dewi Kurniawati Dewi Muflihah 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 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 Fatihurrahman, Muhammad Hilmi 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 Ginting, Anisah Sriulina 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 Jimmy, Ucok 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 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 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 Mandalikha, Baiq Asry Afriza 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 Mega Fatimah Rosana MF. Arrozi Adhikara Mila Sari Mira Kartika Dewi Djunaedi Mohammad Soleh Nurzaman Mohammad Soleh Nurzaman Monica, Novia Chris Mubarokah Muhammad Ifaz Padilatul Hamdi Muhammad Ivan Ardhiansyah Muhammad Japar 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 Raharjo Raharjo Rahma Putra, Wili Ramadhan, Ilfan Prabu Rashidi Amin Rasikha, Alya 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 Riedho Agustian Rina Anindita Rio Bernando Sirait Rio Bernando Sirait Riza Aulia Fitri Rizaldi, Fredy Rizki Sari Eka Putri 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 Latifa Putri Salwa, Adhelia Putri Samsun, Samsun Sandelia Sandelia Sandy Sandy Santi Dwi Mulyati Santy Wijaya Santy Wijaya Sapto Jumono Saputra Saputra Sari, Ratna Dewi Septiani, Dwi Setia Utami Amien Sharontamiwisa Adel Mangkay Shidky Aygarini Sihaloho, Saut Wolker Simamora, Rof Boys Saroha 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 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 Winda Amelia Wirdiansyah, R. Dian Wita Yulita Wiwin Gusnia Y, Alia Dwi Yendi Esye Yosua Zega Yuliana Yuliana Yuliana Yuliana Yuliana Yuni Astuti Yusup Setiawan Yusup Setiawan, Yusup Zhafarina Marwanta