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All Journal JDM JAM Jurnal Keuangan dan Perbankan Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Jurnal Akuntansi dan Keuangan Jurnal Ekonomi Modernisasi Akuntansi Krida Wacana Journal of Accounting and Investment JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Akuntansi Bisnis Binus Business Review E-Dimas: Jurnal Pengabdian kepada Masyarakat Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Jurnal Ilmiah Universitas Batanghari Jambi Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo Jurnal Dinamika Ekonomi dan Bisnis Syntax Literate: Jurnal Ilmiah Indonesia Jurnal ASET (Akuntansi Riset) SAR (Soedirman Accounting Review): Journal of Accounting and Business Journal of Economic, Bussines and Accounting (COSTING) AFRE Accounting Financial Review Jurnal Ilmiah Wahana Akuntansi Kompartemen : Jurnal Ilmiah Akuntansi SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Primanomics : Jurnal Ekonomi & Bisnis Scientific Journal of Reflection : Economic, Accounting, Management and Business SEIKO : Journal of Management & Business Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan NUSANTARA : Jurnal Ilmu Pengetahuan Sosial International Journal of Social Science and Business Journal on Education Jurnal Manajemen Strategi dan Aplikasi Bisnis OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi GEMA EKONOMI JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) JISIP: Jurnal Ilmu Sosial dan Pendidikan International Journal of Islamic Business and Economics (IJIBEC) JIA (Jurnal Ilmiah Akuntansi) Inovasi: Jurnal Ilmiah Ilmu Manajemen JURNAL KAJIAN TEKNIK MESIN Jurnal Administrasi dan Manajemen Jurnal Ilmiah Akuntansi Manajemen Jurnal Ecoment Global: Kajian Bisnis dan Manajemen Jurnal Review Pendidikan dan Pengajaran (JRPP) 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 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 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

Author-ID : 2344256

Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

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Pengaruh Komisaris Independen, Opini Audit Tahun Sebelumnya, Opinion Shopping dan Pertumbuhan Perusahaan terhadap Penerimaan Opini Audit Going Concern dengan Profitabilitas sebagai Variabel Intervening pada Perusahaan Pertambangan yang Terdaftar di Bei Pe Susi Susanti; Agus Munandar
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Penelitian ini bertujuan menganalisis dampak komisaris independen, opini audit tahun sebelumnya, opinion shopping dan pertumbuhan perusahaan terhadap penerimaan opini audit going concern melalui variabel intervening. Penelitian ini menggunakan sampel perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2015-2019, penarikan sampel dengan metode purporsive sampling yaitu sebanyak 155. Sementara metodologi yang digunaklan adalah program alat uji statistik untuk menguji dugaan sementara yakni analisis jalur (path analysis) dan uji sobel. Uji statistik menghasilkan penerimaan opini audit going concern dapat dipengaruhi secara simultan atau bersama-sama oleh variabel komisaris independen, opini audit tahun sebelumnya, opinion shopping, pertumbuhan perusahaan dan profitabilitas. Komisaris independen tidak memiliki pengaruh pada penerimaan opini audit going concern baik sebelum atau sesudah dimediasi oleh profitabilitas, penerimaan opini audit going concern baik sebelum atau sesudah dimediasi oleh profitabilitas dipengaruhi secara signifikan oleh opini audit tahun sebelumnya. Sementara penerimaan opini audit going concern tidak dipengaruhi oleh pertumbuhan perusahaan, akan tetapi memiliki pengaruh setelah dimediasi oleh profitabilitas. Adapun secara parsial opini audit going concern secara positif dipengaruhi oleh opinion shopping, akan tetapi menjadi tidak berpengaruh setelah dimediasi oleh profitabilitas.

Analisis Proses Bisnis Platform Digital Industri Penyewaan Properti Syam Sawal Qamar; Agus Munandar
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Tujuan penelitian ini adalah untuk menganalisa serta mendeskripsikan proses bisnis platform digital industri penyewaan properti. Analisis data dilakukan dengan model Miles dan Huberman. Hasil penelitian membuktikan proses bisnis platform digital industri penyewaan properti terdiri dari dua proses yaitu proses pendaftaran dan pengelolaan properti sewa pada platform digital yaitu tera.traveloka.com. Kedua proses tersebut memiliki beberapa tahapan tersendiri yang harus dilakukan dan diterapkan oleh pemilik properti. Terdapat beberapa elemen dalam proses bisnis yaitu: peristiwa, aktivitas, pelaku, benda fisik objek informasi dan ouput. Peristiwa tampak pada minat investasi sektor properti yang terus mengalami peminatan. Aktivitas tampak pada adanya adanya peningkatan pada pengguna internet di Indonesia. Pelaku terdiri dari pemilik properti (Bapak Fachri Setiawan sebagai pemilik properti Pondok Alfaska 14) serta pihak Traveloka. Benda fisik terdiri dari properti Pondok Alfaska 14. Objek informasi terdiri dari informasi terkait dengan properti Pondok Alfaska 14 yang diberikan oleh Bapak Fachri Setiawan pada akun tera.traveloka.com. Output terdiri dari pelanggan Traveloka yang menggunakan akomodasi atau menyewa properti.

IMPLEMENTASI STRATEGI BAURAN PEMASARAN DALAM MEMASARKAN PRODUK APLIKASI AKUNTANSI BERBASIS DIGITAL EDUKASI: FINANCIAL REPORT ASSISTANT (FIRA) Ira Sita Ningrum; Tantri Yanuar Rahmat Syah; Edi Hamdi; Agus Munandar
JURNAL PENELITIAN DAN KARYA ILMIAH LEMBAGA PENELITIAN UNIVERSITAS TRISAKTI Vol. 8 No. 2 (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.

Analisis PORTER Perencanaan Bisnis Aplikasi Akuntansi Financial Report Assistant Dengan Inovasi Literasi Keuangan Wiwin Gusnia; Tantri Yanuar Rahmat Syah; Edi Hamdi; Agus Munandar
Innovative: Journal Of Social Science Research Vol. 3 No. 4 (2023): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v3i4.4324

Usaha kecil dan menengah (UKM) memiliki peran penting dalam menopang perekonomian Indonesia. Kementerian Koperasi dan UMKM mencatat peran usaha kecil di tahun 2019 telah mampu membuka 5.930.317 lapangan kerja, 1.508.970 pendapatan domestik bruto dengan 798.679 unit usaha yang tersebar di Indonesia. Namun sayangnya pengusaha kecil dan menengah masih mengalami kesulitan dalam mengembangkan bisnis diantaranya sulit mendapatkan akses permodalan dari perbankan maupun investor karena belum memiliki laporan keuangan sesuai dengan standar akuntansi keuangan. Wawancara yang dilakukan kepada UKM di Bekasi menginformasikan diantara penyebabnya adalah karena pengusaha UKM bukan berasal dari background accounting dan merasa bingung bagaimana praktek akuntansi di usahanya. Financial Report Assistant (FIRA) dirancang sebagai aplikasi akuntansi yang membantu pengusaha kecil dan menengah dengan inovasi literasi keuangan melalui digital teknologi. Analisis PORTER digunakan sebagai framework perancangan bisnis FIRA. Analisis PORTER digunakan untuk memahami kekuatan perusahaan dalam menghadapi persaingan di industri.

Business Ethics and Corporate Governance's Influence on the Sustainability of Family Businesses with Company Size as an Intervening Variable Erna Setiyawati; Agus Munandar
International Journal of Science and Society Vol 5 No 3 (2023): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v5i3.752

The purpose of the study is to examine the influence of business ethics and corporate governance on the sustainability of family businesses, with company size as a mediating variable. The size of the company is a parameter for assessing and determining the scale of the enterprise. The population in this study consisted of 38 companies that were members of the West Java Jamu Entrepreneurs Association. The determination of the number of samples used purposive sampling with criteria in the form of a family business, so that the sample used was 12 family business companies with 48 respondents. Data collection techniques are carried out by using several instruments, namely questionnaires, interviews, and field observations. According to the findings of this study, business ethics has a positive impact on the long-term viability of a family business. Good corporate governance positively affects the sustainability of the family business. Meanwhile, the size of the company also has a positive effect on the sustainability of the family business. The size of the company turns out to be able to mediate relationships in the mediation variable; the size of the company is able to influence business ethics on the sustainability of the family business, while the mediation variable shows the size of the company is able to also influence Good corporate governance is important for the sustainability of the family business. The findings of this study provide useful information for herbal medicine company owners related to the influence of the variables studied. These findings are useful for employers to better understand the dynamics of family business sustainability in promoting business ethics, good governance, and company size.

ANALISA KINERJA KEUANGAN DAERAH KABUPATEN PASER Agus Munandar; Saputra Saputra
Jurnal Ilmiah Global Education Vol. 4 No. 3 (2023): JURNAL ILMIAH GLOBAL EDUCATION, Volume 4 Nomor 3, September 2023
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/jige.v4i3.1108

The recent outbreak of the Covid-19 virus presents new challenges for government agencies to manage their financial performance and financial reporting responsibly. Financial analysis is needed to analyze how the position and financial performance, and evaluate the operational performance of an agency in the future. The impact of this pandemic was also felt by Paser district with a decrease in regional economic growth. The purpose of this study is to understand how operational and financial performance in the Paser district local government in the period 2020 to 2021. This study uses a descriptive-quantitative approach by examining the calculation of the level of financial independence, efficiency and effectiveness, and also regional operations including the allocation of operating and capital expenditure costs. The results of the study show that Paser district is generally in a good financial position, but there are still some financial aspects that need to be improved in the coming financial year. Paser Regency needs to be more specific in setting revenue targets during the Covid-19 pandemic by observing trends in regional economic development and the possibility of enacting and implementing policies that maximize Local Original revenues so that they do not always depend on the contribution of the central government. Then, Paser Regency will be able to reduce operational costs and increase investment costs for

SISTEM INFORMASI AKUNTANSI, KINERJA NON-KEUANGAN DAN KINERJA KEUANGAN DI PERUSAHAAN KECIL: PENELITIAN EMPIRIS BERDASARKAN GENDER Ickhsanto Wahyudi; Rezki Aulia; Tantri Yanuar Rahmat Syah; Agus Munandar; Agus Cholik
Jurnal Ilmiah Global Education Vol. 4 No. 3 (2023): JURNAL ILMIAH GLOBAL EDUCATION, Volume 4 Nomor 3, September 2023
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/jige.v4i3.1274

AIS is a mandatory tool for managers to have a competitive advantage amidst rapid technological advances. Business competition is conducted based on financial as well as non-financial performance indicators. The research objective was to examine gender differences in the use of AIS and non-financial and financial performance measures by SMEs for better performance. AIS requirement, AIS capacity, and non-financial and financial performance are measured using a questionnaire. AIS alignment is measured by multiplying the AIS requirement items by the AIS capacity. The hypothesis was tested using multiple linear regression to determine the effect of AIS requirement and AIS capacity on AIS alignment and the effect of AIS alignment on SME financial and non-financial performance. Different tests are used to examine differences in AIS alignment based on gender and differences in financial and non-financial performance based on gender. AIS requirement and AIS capacities have a significant influence on AIS alignment. AIS alignment does not have a significant impact on SME non-financial performance or financial performance. Women have a more positive perception of the non-financial and financial performance of SMEs than men. There is no significant difference in perception between men and women regarding AIS alignment. Research suggestions include getting a larger and more representative sample of small companies. The research is expected to provide guidance for SMEs in choosing an appropriate AIS to face a competitive business environment and serve as a basis for further research

Systematic Literature Review (SLR): Kinerja UMKM di Indonesia dilihat dari Faktor Internal Ratna Dewi Sari; Noviyanti Alawiyah; Maria Iza; Agus Munandar
Jurnal Ilmiah Universitas Batanghari Jambi Vol 23, No 2 (2023): Juli
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v23i2.4024

Indonesia as a developing country with the largest economic growth rate among the G-20 member countries which continuously strives to improve its economic sector so that it is more developed. Various efforts have been made by the government in realizing economic progress for the welfare of the people, one of which is by creating jobs and equalizing income through sustainable, empowering and people centered economic development through the development of MSMEs (Micro, Small and Medium Enterprises). Despite having a strategic role and receiving support from the government, developing MSME performance is not easy and often faces several obstacles that are dominantly derived from internal factors where MSME organizers have not been able to fully anticipate and overcome business challenges that are dynamic and difficult to compete with other companies. SLR (Systematic Literature Review) method was used in this observation with the aim of analyzing, assessing, and reviewing or reviewing findings that were systematically identified based on previous research evidence regarding internal factors that influence the performance of MSMEs in Indonesia. Research data was obtained from Google Scholar for the 2019-2022 period, based on an initial search, it was found that there were 1,600 articles and only 147 articles were used as data sources and will be examined in more depth. The results of the research found that aspects of human resources include human resource competence, financial understanding or financial literacy, financial knowledge, financial behavior, and entrepreneurial orientation; financial aspects include financial inclusion and financial technology (fintech); operational and technical aspects covering innovation and infrastructure; and market and marketing aspects including marketing strategy, consumers, social media, market orientation, brands, and e-commerce are the dominant internal factors that influence MSMEs in Indonesia.

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 : Jurnal Akuntansi

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

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

THE INFLUENCE OF PRUDENCE AND PROFITABILITY ON PROFIT QUALITY WITH COMPANY SIZE AS AN INTERVENING VARIABLE Nelcie Valensya Mussa; Agus Munandar
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
Publisher : SEAN Institute

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

This study aims to determine the effect of prudence, profitability on earnings quality with company size as an intervening variable. In this study the independent variables are prudence and profitability, the dependent variables are earnings quality and company size as intervening variables. This research was conducted using a quantitative explanatory method using secondary data. The population in this study are all food and beverage companies on the Indonesian stock exchange, totaling 39 companies taking 2 years of research starting from 2020-2021. The sampling method uses a purposive sampling method to get a suitable representative so that there are 60 financial statements used as data in this study. The results showed that prudence has a positive effect on earnings quality, profitability does not affect earnings quality, company size does not affect earnings quality, prudence has no effect on firm size, profitability affects firm size, and firm size cannot mediate the relationship between prudence and profitability on earnings quality.

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 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 Azmi Kurnia Izzati B, Dea Ockta Balqis A, Puti Indah Bernando Sirait, Rio Bija, Riartri Nanda Brian Argaries 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 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 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 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 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 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 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 Wita Yulita Wiwin Gusnia Y, Alia Dwi Yendi Esye Yosua Zega Yuliana Yuliana Yuliana Yuliana Yuni Astuti Yusup Setiawan Yusup Setiawan, Yusup Zhafarina Marwanta

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