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All Journal Jurnal Reviu Akuntansi dan Keuangan JURNAL ECONOMIA EL-MUHASABA Trikonomika: Jurnal Ekonomi Journal of Economics, Business, & Accountancy Ventura Jurnal Ilmiah Mahasiswa FEB Gadjah Mada International Journal of Business JURNAL RELASI STIE MANDALA JEMBER Jurnal Akuntansi Multiparadigma Wacana, Jurnal Sosial dan Humaniora Journal of Indonesian Economy and Business TEMA (Jurnal Tera Ilmu Akuntansi) International Journal of Local Economic Governance The International Journal of Accounting and Business Society Media Trend: Berkala Kajian Ekonomi dan Studi Pembangunan Journal of Accounting and Investment JABE (Journal of Accounting and Business Education) AKRUAL: Jurnal Akuntansi International Research Journal of Business Studies (E-Journal) Jurnal Ekonomi dan Bisnis International Journal of Social Science and Business Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Aktiva : Jurnal Akuntansi dan Investasi EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Riset Akuntansi Kontemporer JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) Jurnal Pengabdian kepada Masyarakat Nusantara Akuntansi Bisnis & Manajemen (ABM) Interdisciplinary Social Studies TRANSFORMASI : JURNAL PENGABDIAN PADA MASYARAKAT Jurnal Manajemen Perbankan Keuangan Nitro Jurnal Locus Penelitian dan Pengabdian Jurnal Akuntansi dan Keuangan Indonesia Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Accounting Research, Organization and Economics (JAROE) Journal Research of Social Science, Economics, and Management Eduvest - Journal of Universal Studies Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Relasi : Jurnal Ekonomi Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) International Research Journal of Business Studies Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Administrasi Publik ABM: International Journal of Administration, Business and Management
Zaki Baridwan
Department Of Accounting, Faculty Of Economics And Business, Universitas Brawijaya
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Public Health Social Sciences

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Fair Value Accounting and Earnings Management Using LLP and Realized Gains and Losses: Study in Banking Industry Listed on Indonesia Stock Exchange Ulfa, Ice Maria; Subroto, Bambang; Baridwan, Zaki
Jurnal Economia Vol 14, No 2: October 2018
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (984.432 KB) | DOI: 10.21831/economia.v14i2.19560

Abstract

Abstract: Fair Value Accounting and Earnings Management Using LLP and Realized Gains and Losses: Study in Banking Industry Listed on Indonesia Stock Exchange. This study examines whether earnings management can be limited by the implementation of fair value accounting in banking industry. The main contribution of this study is  providing provide empirical evidence about the impact of fair value accounting on earnings management in Indonesia. Earnings management is proxied by loan loss provision (LLP), the realized of gains and losses, and the trade-off between realized gains and losses and LLP following Bratten et al (2013). The study provides empirical evidence that earnings management is still performed by banks, by using LLP, realized gains and losses and also occurs trade-off between LLP and realized gains and losses as means to perform earnings management in accordance with the needs of management. If banks are exposed to fair value accounting, managers will have more flexibility in reporting banks’ financial performance to present a desired earning, by  providing them with additional earning managements tools. These findings can be informative for policymakers, banking practitioners, and academics.  Keywords: earnings management, fair value accounting, LLP, realized gains and losses, trade-off LLP and realized gains and losses.Abstrak: Akuntansi Nilai Wajar dan Manajemen Laba menggunakan CKPN dan Realized Gains and Losses: Studi pada Industri Perbankan yang terdaftar di Bursa Efek Indonesia. Studi ini bertujuan untuk meneliti apakah manajemen laba dapat dibatasi oleh penerapan akuntansi nilai wajar dalam industri perbankan. Kontribusi dari penelitian ini adalah untuk memberikan bukti empiris tentang dampak penerapan akuntansi nilai wajar pada manajemen laba di Indonesia. Manajemen laba diproksikan oleh cadangan kerugian penurunan nilai (CKPN), realized of gains and losses, dan trade-off antara realized of gains and losses dan CKPN mengikuti model penelitian Bratten et al (2013). Studi ini memberikan bukti empiris bahwa manajemen laba masih dilakukan oleh bank menggunakan CKPN, realized of gains and losses dan juga terjadi trade-off antara CKPN dan realized of gains and losses sebagai sarana manajemen laba sesuai dengan kebutuhan manajemen. Konsekuensi dari paparan bank terhadap akuntansi nilai wajar dapat meningkatkan fleksibilitas manajer dalam melaporkan penghasilan yang diinginkan dengan memberikan mereka alat manajemen laba. Temuan-temuan tersebut dapat bersifat informatif bagi pembuat kebijakan, anggota industri perbankan, dan akademisi. Kata kunci: manajemen laba, akuntansi nilai wajar, CKPN, realized gains and losses, trade-off CKPN dan realized gains and losses.
Pembinaan Pelaporan Keuangan Sesuai Standar Akuntansi Keuangan Baridwan, Zaki
TRANSFORMASI : JURNAL PENGABDIAN PADA MASYARAKAT Vol 3, No 3 (2023): Desember
Publisher : UNIVERSITAS MUHAMMADIYAH MATARAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/transformasi.v3i3.20244

Abstract

Perkembangan bisnis kecil menengah tak terbendung khususnya di Jawa timur. namun demikian tata kelola keuangan dari bisnis ini kurang professional. Para pengelola bisnis ini tidak tahu bagaimana mencatat keuangan dari bisnis nya. Yang mereka tahu adalah berapa sisa uang saat ini yang ada. Fungsi pencatatan keuangan penting bagi pemilik bisnis. Dari pencatatan tat kelola keuangan bias diketahui kekakayaan sebenarnya, bisa diketahui kewajiban yang harus dibayar, bias diketahui laba yang dimiliki dalam bisnis. Fungsi lapaoran keuangan ini juga bisa dijadikan dasar untuk pertanggungjawaban kepada para stake holders. Karena itulah pengabdian pembinaan ini dilakukan bersama mitra praktisi. Pembinaan terkait dengan bagaimana penyusunan laporan keuangan sesuai standar akuntansi keuangan yang berlaku. Dari pembinaan yang telah dilakukan, para pengelola bisnis ini baru memahami tahapan membuat laporan keuangan sesuai standar akuntansi keuangan relatif mudah dan sangat bermanfaat bagi pengambil keputusan.
Analisis Sistem Informasi Akuntansi Siklus Pendapatan (Studi Kasus Toko Mainan PT "XYZ") Rachma Widyaningrum; Baridwan, Zaki
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 1 No. 3 (2022): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2022.1.3.51

Abstract

Today’s advanced information technology requires business entities to improve their accounting information systems followed by better internal controls. This study aims to determine and understand the revenue cycle accounting information system of PT. XYZ and its internal control applied. This study employs a qualitative descriptive approach involving primary and secondary data sources collected through interviews, observation, and documentation. The results of the analysis prove that the revenue accounting information system significant for the management and internal control has been implemented in accordance with the internal control components according to COSO despite the need for improvements.   Abstrak Semakin berkembangnya teknologi informasi pada saat ini menuntut entitas bisnis untuk meningkatkan sistem informasi akuntansi yang dimiliki diikuti dengan pengendalian internal yang semakin baik. Penelitian ini bertujuan untuk mengetahui dan memahami sistem informasi akuntansi pada siklus pendapatan PT. XYZ dan pengendalian internal yang diterapkan. Jenis penelitian ini adalah deskriptif kualitatif dengan sumber data primer dan sekunder. Data penelitian ini dikumpulkan melalui wawancara, observasi, dan dokumentasi. Berdasarkan hasil analisis, membuktikan bahwa sistem informasi akuntansi pendapatan memegang peranan yang penting dalam manajemen dan pengendalian internal telah diterapkan sesuai dengan komponen pengendalian internal menurut COSO namun masih diperlukan beberapa perbaikan.
Faktor Yang Menentukan Sikap dan Pengaruhnya Terhadap Minat Keperilakuan Dalam Menggunakan E-Commerce Lestari, Della Puspita; Baridwan, Zaki
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 1 (2023): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2023.2.1.112

Abstract

This study aims to examine the factors affecting the attitude and behavioural intention to use e-commerce platforms, utilizing the Modification of the Technology Acceptance Model (TAM). The data of this study are collected through a survey of 220 respondents Accounting Department students of the Faculty of Economics and Business, Universitas Brawijaya. The Partial Least Square (PLS) analysis results revealed that perceived ease of use, perceived usefulness, perceived risk, and trust affected the attitude, and the attitude affected the behaviour intention. The implications of this study are relevant for e-commerce developers as they may consider the factors affecting an individual intention to use an e-commerce platform in developing information systems. Abstrak  Studi ini bertujuan untuk menguji faktor-faktor yang mempengaruhi sikap penggunaan terhadap minat keperilakuan individu dalam menggunakan e- commerce. Studi ini menggunakan model Modifikasi Technology Acceptance Model (TAM). Studi ini menggunakan metode survei dan mengambil sampel dari Mahasiswa Akuntansi Fakultas Ekonomi dan Bisnis sebanyak 220 responden. Studi ini menggunakan Partial Least Square (PLS) untuk menguji data penelitian. Hasil studi ini adalah konstruk persepsi kemudahan penggunaan, persepsi kegunaan, persepsi risiko, dan kepercayaan berpengaruh terhadap sikap. Selanjutnya sikap penggunaan berpengaruh terhadap minat keperilakuan dalam menggunakan e- commerce. Implikasi studi ini adalah relevan bagi pihak e-commerce untuk dapat mengembangkan sistem informasi dengan memperhatikan faktor-faktor yang mempengaruhi minat individu dalam menggunakan e-commerce.
Strategi Bertahan Umkm Di Tengah Pandemi Covid-19 (Studi Pada Umkm Toko Bouqet Bunga Kemisbouqet) Windhoningsih, Alindha; Baridwan, Zaki
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 1 No. 4 (2023): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2023.1.4.2

Abstract

This research aims to determine the survival strategies of the MSME of Bouquet Flower Kemisbouqet, and its supporting and inhibiting factors in applying the survival strategies. This research employs a qualitative method with case studies generating descriptive data and utilizes primary data sources and data collection through observation, interview, and documentation analyzed by data reduction, data display, and verification. The results of this research reveal that the survival strategies applied by TOKO Kemisbouqet MSMEs include (1) considering the design and components, (2) striving for low-cost raw materials, and (3) making innovations for the production process, and (4) developing low-cost marketing networks. The research also finds the supporting factors such as producing affordable and quality products and optimizing social media use and strategic location. Whilst, the inhibiting factors incorporate easy-to-imitate products and unstable finances. Further researchers are expected to conduct different strategies in addition to handicraft MSMEs and expand the scope of research objects.   Abstract Penelitian ini bertujuan untuk mengetahui strategi bertahan pada UMKM Buket Bunga Kemisbouqet, serta untuk mengetahui faktor yang menjadi pendukung dan penghambat dalam menerapkan strategi bertahan. Penelitian ini menggunakan metode kualitatif yaitu studi kasus yang menghasilkan data-data deskriptif yang dituangkan dalam kata-kata. Menggunakan sumber data primer dan terknik pengumpulan data dengan cara observasi, wanwancara dan dokumentasi. Teknik analisis data menggunakan data reduction, data display dan verification. Hasil penelitian ini diketahui bahwa strategi bertahan yang digunakan UMKM Toko Kemisbouqet dalam mempertahankan usahanya yaitu 1. Memperhatikan desain dan komponennya 2. Berusaha mendapatkan bahan baku yang murah 3. Melakukan inovasi baru pada proses produksinya 4. Mengembangkan jaringan pemasaran yang berbiaya lebih murah. Faktor pendukungnya yaitu harga produk terjangkau dan berkualitas, memanfaatkan sosial media serta lokasi yang strategis, sedangkan faktor penghambatnya yaitu produk mudah ditiru dan keuangan yang tidak stabil. Peneliti selanjutnya diharapkan dapat melakukan mengenai strategi bertahan yang berbeda selain UMKM handycraf serta memperluas cakupan objek penelitian.
The Effects of Psychological Factors and Financial Literacy on Financial Management Bagaskara, Kurniarga; Baridwan, Zaki; Nurofik, Nurofik
MediaTrend Vol 19, No 1 (2024): MARET
Publisher : Trunojoyo University of Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/mediatrend.v19i1.18311

Abstract

The study aims to test the influence of mental accounting and financial literacy on financial management on lecturers and postgraduate students in economics and business in Yogyakarta. Financial management is one of the important aspects of everyday life that relates to the financial decisions taken by individuals. In this study, mental accounting represents psychological factors that influence financial decision-making, while financial literacy represents the knowledge needed to make the right financial decisions. Primary data was collected from 122 respondents who are lecturers and postgraduate students in economics and business in Yogyakarta. Double regression analysis is used to test the impact of mental accounting and financial literacy on financial management. Research results show that mental accounting and financial literacy have a positive and significant influence on financial management. These findings suggest that respondents in this study have applied the concept of good mental accounting by applying income allocation, perception of income source differences based on purpose use, and evaluation of money spent from various sources of income. The results also show that respondents have sufficient financial literacy to create more optimal financial management. The conclusion that can be drawn from this study is that the better the mental accounting and financial literacy of the individual, the better their financial management.
3P (Propel, Plunge, Portray): A Reflective Analysis Of The Accountant's Role In Embedding Sustainability In MSMEs Ika wahyuni, Nining; Ganis Sukoharsono, Eko; Roekhudin; Baridwan, Zaki
Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 4 (2024): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v14i4.36170

Abstract

Purpose: This research aims to construct the role of accountants in embedding sustainable business practices in MSMEs. Methodology/approach: In constructing the role, the researcher used a participatory action research (PAR) approach. To represent various types of accounting professions, this study used accountant educators as participants. Data were collected through observations, interviews, and group discussion forums. After going through a triangulation process to check its validity, the data was then processed by thematic analysis. Findings: This research successfully constructs the role of accountants in instilling sustainable business practices consisting of three role pillars, namely 3P: propel, plunge, and portray. The three pillars mean that the accountant is a figure capable of being a propel to move every business towards more sustainable conditions. Accountants can act as sustainability change agents by plunging directly into business practices to motivate, facilitate and initiate sustainable business practices. Accountants are also someone who can portray sustainable business practices carried out by a business entity by acting as a preparer of sustainability reports. Practical implications: The results of this study suggest that with this triple role, accountants can further increase their contribution in assisting business entities in implementing the triple bottom line. Originality/value: The research uses an action research approach in the field of sustainability accounting.
Analisis Determinan Kualitas Audit Internal Sektor Publik di Indonesia: Systematic Literature Review Rajafi, Lalu Roby; Irianto, Gugus; Baridwan, Zaki
Akutansi Bisnis & Manajemen ( ABM ) Vol 31 No 2 (2024): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v31i2.1437

Abstract

The objective of this research is to analyze factors that influence the internal audit quality of Indonesia’s public sector by systematically reviewing empirical literatures published from 2019 to 2024. The data collection and classification was conducted on Google Scholar and Scopus databases using PRISMA, resulting in 39 studies to be used as the sample. The Systematic Literature Review (SLR) analysis suggests 19 variables that influence the internal audit quality of Indonesia’s public sector; fifteen of which (79%) have positive impacts on the internal audit quality, while the remaining four (21%) have negative effects. The factors that positively influence the public sector’s internal audit quality are auditor’s competence, independency, professionalism, experience, ethics, motivation, integrity, accountability, performance, objectivity, self-efficacy, and capability, management support, audit supervision, and internal control. Meanwhile, factors that negatively influence the audit quality are time pressure, work load, supervisor’s order, and obedience pressure.
Analisis Intensi Penggunaan E-Wallet (Shopeepay): Integrasi Indikator Tiga Model Penerimaan Teknologi Pratama, Fadhil Irvan; Baridwan, Zaki
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 3 No. 3 (2024): Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2024.3.3.233

Abstract

The increasingly popular e-wallet payments among the Indonesian people result from the growing population of internet users. This study aims to test and analyze perceived ease of use, perceived usefulness, task-technology fit, and perceived trust on the intention to use e-wallet (Shopeepay), employing the theories of Technology Acceptance Model (TAM), Theory of Planned Behavior (TPB), and Task-Technology Fit (TTF). The data are collected utilizing purposive sampling by distributing questionnaires to undergraduate students of the Accounting Department of the Faculty of Economics and Business, Universitas Brawijaya through WhatsApp group and Line messaging applications. The results of this study exhibit that perceived usefulness, perceived ease of use, task-technology fit, and perceived trust have a positive effect on the intention to use e-wallet (Shopeepay).   Abstrak E-wallet merupakan alat pembayaran yang kian digemari masyarakat Indonesia seiring dengan pertumbuhan pengguna internet yang terus meningkat dari waktu ke waktu. Penelitian ini bertujuan untuk menguji dan menganalisis persepsi kemudahan, persepsi manfaat, kesesuaian tugas-teknologi, dan persepsi kepercayaan terhadap intensi penggunaan e-wallet (Shopeepay). Technology Acceptance Model (TAM), Theory of Planned Behaviour (TPB), dan Task-Technology Fit (TTF) merupakan beberapa teori yang digunakan dalam penelitian ini. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah purposive sampling dengan menyebarkan kuesioner kepada Mahasiswa Aktif S1 Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya melalui grup Whatsapp dan aplikasi chatting Line. Hasil dari penelitian ini menunjukkan bahwa persepsi manfaat, persepsi kemudahan, kesesuaian tugas-teknogi, dan persepsi kepercayaan berpengaruh positif terhadap intensi penggunaan e-wallet (Shopeepay). Uang Elektronik, Technology Acceptance Model (TAM), Task-Technology Fit (TTF), Theory of Planned Behavior (TPB)
The Faktor-Faktor Yang Mempengaruhi Pemungutan Pbb-P2 Selama Lima Tahun (2017-2021) Hotasi, Joel Pandu; Baridwan, Zaki
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 3 No. 4 (2024): Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2024.3.4.291

Abstract

This research aims to find out factors affecting land and building tax for five years (2017-2021) in Central Jakarta. The type of research used is quantitative approach with collection technique of secondary data sourced from Badan Pendapatan Daerah(BAPENDA) Central Jakarta and Badan Pusat Statistic (BPS) DKI Jakarta for five years (2017-2021). Analysis method for this research is using multivariate analysis. Hypothesis testing for this research is done by using Structural Equation Model (SEM) approach based on partial least squares (PLS). The results of this research show that Gross Domestic Regional Product (GDRP) has significant and positive effect towards land and building tax. However, total number SPPT factor has significant and negative effect towards land and building tax and compliance level factor has unsignificant and negative effect towards land and building tax in Central Jakarta.   Abstrak Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi pemungutan PBB-P2 selama lima tahun (2017-2021) di Jakarta Pusat. Variabel yang digunakan adalah PDRB, Jumlah SPPT, dan Tingkat Kepatuhan. Jenis penelitian yang digunakan adalah pendekatan kuantitatif dengan teknik pengumpulan yaitu analisis data sekunder yang bersumber dari Badan Pendapatan Daerah (BAPENDA) Jakarta Pusat dan Badan Pusat Statistik (BPS) DKI Jakarta selama lima tahun (2017-2021). Metode analisis pada penelitian ini dengan menggunakan analisis multivariat. Pengujian hipotesis dalam penelitian ini dilakukan dengan cara menggunakan pendekatan Structural Equation Model (SEM) berbasis metode partial least squares (PLS). Hasil penelitian ini menunjukkan bahwa faktor PDRB berpengaruh positif dan signifikan terhadap pemungutan PBB-P2, sedangkan faktor jumlah SPPT berpengaruh negatif dan signifikan terhadap pemungutan PBB-P2, dan faktor tingkat kepatuhan berpengaruh negatif dan tidak signifikan terhadap pemungutan PBB-P2 di Jakarta Pusat.
Co-Authors . Rosidi A.A. Ketut Agung Cahyawan W Abdullah Naheb, Omran Agus Sugiono Aisyah, Intan Albert Adi Nugroho Ali Djamhuri Ali Djamhuri Amalia Puspitasari, Andini Anak Agung Istri Pradnyarani Dewi Andini Amalia Puspitasari Anggi Octavia Irawan Anggrainni Rahayu Annisa Fitriana Annisa Fitriana Ardhitian Herdhiantha Ralind Arum Prastiwi Assagaf, Nawira Amalia Atika, Safira Nur Atmini, Saari Aulia Fuad Rahman Azzahra, Rifka Bagaskara, Kurniarga Bambang Hariadi Bambang Purnomosidhi Bambang Subroto Bentarani Suwardi Betha Februari Khristy Betha Februari Khristy Betha Februari Khristy Betha Kharisma Dewi Cindy Nur Oktaviani Putri Citra Dewi Citra Dewi Citra Sarasmitha Darmawan, Yogi Dendhi Agung Nugroho, Dendhi Agung Devi Febrianti Dewi, Anak Agung Istri Pradnyarani Dewi, Anak Agung Istri Pradnyarani Dewi, Kadek Goldina Putri Dewi, Puspita Nurindah Dharma, Ida Bagus Surya Dicky Andriyanto Dicky Andriyanto Dita Widya Putri Dwi Dayanti Oktavia Edwin Adityasto Eko Ganis Sukoharsono Eliza Noviriani Elok Fitriya Endang Mardiat Endang Mardiati Ermida Fermiana Sonbay Ermida Fermiana Sonbay, Ermida Fermiana Ertambang Nahartyo Erwin Saraswati Estanislau Bana farida, Uun Febrianti, Devi Filemon Marselinus Taek Fina Khillah Fathinah Firda Ayu Amalia Firsty Kinanti Fredinan Yulianda Frinda Ika Yunastiti Gugus Irianto Hafizah, Elena Hariadi, Bambang Holyness Nurdin Singadimedja Hosam Alden Riyadh A.Alazeez Hotasi, Joel Pandu Husnul Khuluq Imam Subekti Intan Aisyah Intan Lifinda Ayuning Putri Intan Sartika Eris Maghfiroh Iwan Triyuwono Jalal Ikram, Abdi Dzul Joasenita Hornay Jogiyanto Hartono Jubran, Dhwo Kartika Rusnindita Kartika Rusnindita kevin labbeik Khoiru Rusydi, Mohamad labbeik, kevin Laksana, Pandu Krida Lalu Roby Rajafi Lestari, Della Puspita Lila Widya Rahajeng Lilik purwanti M Iswahyudi Made - Sudarna Made Sudarma Mafazah, Syifa Nur Maksum, Umar Maria Andian Sri Lianta Maria Andian Sri Lianta Mario Bayu Prasetya Marisca Dwitasari Meita Wulan Sari Meutia Faizza Mirna Amirya Mudinillah, Adam Muhammad Abadan Syakura Muhammad Abadan Syakura Mutmainah Mutmainah Muyassaroh, Isyrohil Narulita Rahmi Azriani Narulita Rahmi Azriani Nasution, Nursanita Nawira Amalia Assagaf Negina Kencono Putri Negina Kencono Putri Ni Luh Feby Millennia Yustina Nining Ika Wahyuni Nurkholis Nurkholis Nurlita Novianti Nurmawati, Binar Arum Nurofik Nurofik, Nurofik Nurohmi, Siti Oktavia, Dwi Dayanti Padma Adriana Pradhita Saraswati Pratama, Fadhil Irvan Puspita Nurindah Dewi Puspitasari, Eka Firta Rachma Widyaningrum Rahayu, Anggrainni Rahmah, Ridhan Rahmanti, Virginia Rani Widiyasari Eko Putri Ratna Candra Sari Resita, Indri Nur Nur Resita, Indri Nur Nur Restu Guriting Panggalih Retania Astia Risma Candra Waluyani Rizky Firmansyah Rizkyntania, Garin Roekhudin, Roekhudin Rosidi Rosidi * Rosidi Rosidi Rosidi Rosidi Ruth Magdalena Ruth Magdalena, Ruth Safina Novitasari Safitri, Nurul Emil Sahara Andi Fitranty Sari Atmini Sartika Sari Ayu Tjini Shabika, Binar Slamet Sugiri Stella Rahmawaty Steven Morris Lawrence Sumiyana Sumiyana Supriyadi Supriyadi Supriyadi Supriyadi Susanti Setia Sayekti, SE Susanti Setia SE Sayekti SUTRISNO Sutrisno T Sutrisno T Sutrisno, Sutrisno Tri Utami, Dian Ulfa, Ice Maria Unti Ludigdo Unti Ludigdo Unti, Ludigdo Utama, Yopi Yudha Uun farida Wickramasinghe, Danture Windhoningsih, Alindha Yanti Trie Handayani