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Strategi Bisnis dalam Pengembangan Produk Kemasan Karton Bergelombang Mikro Flute di PT. Temprina Media Grafika Libert Hutahaean; Basuki Basuki
Jurnal Manajemen dan Inovasi (MANOVA) Vol. 5 No. 1 (2022): Januari
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/manova.v5i1.724

Abstract

Perusahaan menyusun strategi bisnis untuk mencapai tujuan perusahaan yaitu pertumbuhan yang berkelanjutan salah satunya melalui pengembangan produk. Strategi bisnis yang berhasil itu harus relevan dengan lingkungan eksternal dan lingkungan internal Perusahaan. Sedangkan perencanaan pengembangan produk harus dapat memenuhi permintaan pelanggan. Penelitian studi kasus di PT TMG bertujuan menyusun rancangan alternatif strategi bisnis pengembangan produk kemasan karton bergelombang mikro flute menggunakan analisis SWOT dengan teknik analytical network process (ANP). Sedangkan pengembangan konsep produk kemasan karton bergelombang mikro flute menggunakan metode Quality Function Deployment (QFD). Hasil penelitian menunjukan prioritas alternatif rancangan strategi bisnis dan rencana disain atau kebutuhan teknis pengembangan produk kemasan mikro flute.
Profesi auditor bagi mahasiswa akuntansi: sebuah studi eksploratoris Hemas Suryaningrum; Basuki Basuki
Jurnal Akuntansi Aktual VOLUME 8, NOMOR 2, JULI 2021
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um004v8i22021p129

Abstract

AbstractThis study aims to understand accounting students’ perceptions to become auditor permanently. An exploratory qualitative approach was used to investigate the topic through in-depth interviews with 10 final-year accounting undergraduate students. The results show that students have relatively similar insights about the auditor profession that is considered as a heavy job with a high level of stress and workload. However, students perceive that this profession can be taken into account as an option of a permanent job in the long term.AbstrakPenelitian ini bertujuan untuk mengetahui pandangan mahasiswa akuntansi tentang profesi auditor sebagai pekerjaan tetap. Pendekatan kualitatif eksploratoris digunakan dengan melakukan wawancara mendalam pada 10 mahasiswa akuntansi tingkat akhir yang telah memenuhi kriteria informan. Hasil menunjukkan bahwa mahasiswa akuntansi berpandangan relatif sama mengenai profesi auditor, terutama pandangan bahwa profesi auditor merupakan pekerjaan yang berat dengan tingkat stress dan workload yang tinggi. Namun, mahasiswa memandang profesi auditor sebagai sebagai pilihan pekerjaan tetap mereka dalam jangka waktu panjang.
FONDASI AKUNTABILITAS KEMITRAAN CORPORATE SOCIAL RESPONSIBILITY: PERSPEKTIF KOSMOLOGI GHAZALI Ade Manggala Hardianto; Basuki Basuki; Bonnie Soeherman
Jurnal Akuntansi Multiparadigma Vol 13, No 1 (2022): Jurnal Akuntansi Multiparadigma (April 2022 - Agustus 2022)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2021.13.1.08

Abstract

Abstrak - Fondasi Akuntabilitas Kemitraan Corporate Social Responsibility: Perspektif Kosmologi GhazaliTujuan Utama - Penelitian ini bertujuan untuk mendalami kolaborasi akuntabilitas kemitraan CSR dari perspektif kosmologi Ghazali.Metode - Penelitian ini menggunakan kombinasi metode penelitian tindakan dan refleksi pemikiran Al Ghazali. Beberapa pihak yang terlibat dalam program kemitraan CSR menjadi informan dalam penelitian ini.Temuan Utama - Temuan penelitian ini menghasilkan pondasi akuntabilitas kolaborasi kemitraan CSR. Fondasi ini dimulai dari kesadaran bahwa manusia harus memahami sang pencipta, serta peran dan fungsi keberadaannya di dunia. Selain itu, akuntabilitas kemitraan CSR harus dibangun untuk menciptakan tindakan yang adil bagi masyarakat, lingkungan, dan keuntunga.Implikasi Teori dan Kebijakan – Akuntabilitas kemitraan CSR harus mempertimbangkan manfaat tindakan kolektifitas. Manfaat ini adalah meringankan beban tanggung jawab, adil dan sejahtera sebagai tanggung jawab bersama.Kebaruan Penelitian - Rasa kemanusiaan yang bersumber dari hati dapat dipergunakan untuk membangun kolaborasi akuntabilitas kemitraan CSR. Abstract - Fundamentals of Corporate Social Responsibility Partnership Accountability: Ghazali: Cosmological PerspectiveMain Purpose - This study aims to explore the collaborative accountability of CSR partnerships from the perspective of Ghazali's cosmology.Method - This research uses action research methods and Al Ghazali's reflection. Several parties involved in the CSR partnership program became informants in this study.Main Findings - The findings of this study resulted in the accountability foundation of CSR partnership collaboration. This foundation starts from the realization that humans must understand the creator and the role and function of his existence in the world. In addition, the accountability of CSR partnerships must be built to create appropriate actions for society, the environment, and profits.Theory and Practical Implications – The accountability of CSR partnerships must consider the benefits of collective action. This benefit lightens the burden of responsibility, fair and prosperous as a shared responsibility.Novelty - Humanity that comes from the heart can be used to build collaborative CSR partnership accountability.
MENGGALI NILAI, MAKNA, DAN MANFAAT PERKEMBANGAN SEJARAH PEMIKIRAN AKUNTANSI SYARIAH DI INDONESIA Tjiptohadi Sawarjuwono; Basuki Basuki; Iman Harymawan
Jurnal Akuntansi dan Auditing Indonesia Vol. 15 No. 1 (2011)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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

Abstract

Sejak munculnya bank syariah di Indonesia, perkembangan ilmu yang terkait dengan pemikiran syariah, termasuk akuntansi syariah (Islam), sangat maju. Namun demikian, proses sejarah perkembangan pemikiran akuntansi syariah belum terdokumentasikan secara ilmiah dengan baik. Demikian pula sejarah mengenai siapa pencetus ide akuntansi syariah di Indonesia belum dikenal. Padahal, proses perkembangan sejarah akuntansi, mulai dari konvensional ke syariah, adalah hasil perjuangan kaum intelektual muslim. Oleh karenanya, mengingat, mengenal dan menghormati pelaku sejarah adalah sangat penting. Penelitian ini bertujuan untuk mengungkap pencetus utama ide dan sejarah perkembangan akuntansi syariah di Indonesia. Proses penelitiannya menggunakan penelitian kualitatif dengan pendekatan kombinasi antara historis dan budaya. Dengan melakukan wawancara mendalam dan intesif dokumentasi, penelitian ini berupaya mengupas detil sejarah, kejadian, proses, dan perkembangan akuntansi syariah. Kemudian data yang ada ditriangulasi dan dinterpretasikan. Kesimpulannya, penelitian ini berhasil mengungkap pelaku awal sejarah akuntansi syariah, di antaranya adalah Achmad Baraba.Keywords: Akuntansi Syariah, Sejarah, Perkembangan, Indonesia, dan Penelitian Kualitatif.
The Institutionalization of Spending Review in Budgeting System in Indonesia Hendi Kristiantoro; Basuki Basuki; Zaenal Fanani
Journal of Accounting and Investment Vol 19, No 1: January 2018
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (355.04 KB) | DOI: 10.18196/jai.190190

Abstract

This research seeks to understand the process of institutionalization of spending review in the budgeting system in Indonesia through the perspective of new institutional theory. Spending review is a method of measuring the quality of government expenditure in the structure of the State Revenue and Expenditure Budget (APBN). This research uses interpretive paradigm based on case study. The results of this study indicate the discovery of symptoms of mimetic isomorphism and coercive isomorphism in the process of institutionalization of spending reviews. The institutionalization process also occurs because of endogenous factors, in which actors within the Directorate General of Treasury reinterpret the effects of foreign elements or recontextualization.
COMPANY RANKING MODEL BASED ON ANALYSIS AND WEIGHTING ON QUALITY OF FINANCIAL STATEMENT CHARACTERISTICS Basuki Basuki; Christina Aprilia
Berkala Akuntansi dan Keuangan Indonesia Vol. 2 No. 1 (2017): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (496.77 KB) | DOI: 10.20473/baki.v2i1.4079

Abstract

The purpose of this study is to provide alternative rating of quality measurement information from the Financial Statement Accounting standpoint. Accounting viewpoint question is by using qualitative characteristics as indicators that must be met in a Financial Statement. This study used an exploratory non mainstream approach on 438 companies in Indonesia. The data used was secondary data collected using documentation. The results showed that the rating of companies that have good, and mid quality in qualitative characteristics are in line with the companies rating using other indicators such as compliance with GCG, the resilience of economy, the business continuity assessed using the financial performance, and also the pattern of active shares in the capital market. Hence, it can be concluded that the rating by using qualitative characteristics of financial statements can be used as an alternative way and provide value-added information. This alternative rating way is simpler and easier, but it has benefits for diverse backgrounds decision makers.
EXPLORING THE VALUE OF TEMPLE ACCOUNTABILITY AND TRANSPARENCY PRACTICES Dewa Gede Yudha Dananjaya; Basuki Basuki
Berkala Akuntansi dan Keuangan Indonesia Vol. 4 No. 1 (2019): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (559.072 KB) | DOI: 10.20473/baki.v4i1.11778

Abstract

Tanah Lot which is based on a precept of morality in it. This study uses a qualitative methodology, with an interpretive paradigm and by using a case study approach. The results of accountability carried out by managers have been documented, accountability refers to the practice of the teachings of tri hita karana and managers involve external parties in their management. Weaknesses are still visible where the manager is still using the manual ticket system. Then the transparency carried out by managers is still lacking, especially in terms of their finances which tend to seem closed.
PURPOSE AND DIRECTION OF FUTURE RESEARCH IN MANAGERIAL HONESTY Dwi Rendra Adi Putrawijaya; Ni Wayan Sulastri; Basuki Basuki
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 15 No 1 (2017)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v15i1.6874

Abstract

The ultimate objective of this study is to describe a big picture of managerial honesty research that had been done in last decade. Moreover, the result of this research is aiming to provide an opportunity to continue the research on this particular topic. This archival study was held based on 21 research subjecting in managerial honesty, particularly in budgeting.Research that can be developed in this sphere is related to economic and psychological factors that affect conflict within the organization. Specifically, this research plan seeks to outline the economic and psychological factors affecting the competition. Furthermore, the research plan seeks to distinguish models from the competition and analyze their impact on management tendencies in conducting honesty in addition to economic incentives to lie. The model is here: first, the model that involves economic pressures and the second is a model that raises competition among participants without changing the number of monetary incentives. Keywords: Managerial Honesty, Budgetary Slack, Honesty on Budgeting
PENGARUH REGULASI PEMERINTAH, TEKANAN MASYARAKAT, TEKANAN ORGANISASI LINGKUNGAN, TEKANAN MEDIA MASSA, TERHADAP CORPORATE SOCIAL DISCLOSURE Basuki Basuki; Corry Natasha Patrioty
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 15 No 1 (2011)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2011.v15.i1.190

Abstract

In recent conditions, company is not considers merely on profit, but there is strong argument that company must aware on its social environments. Hence, it is required that a company must disclose its social responsibility to the stakeholders. Corporate social disclosure itself is influenced by many factors. The objective of this study is to explain the influencing factors of corporate social responsibility. Based on the Stakeholders theory, the study will investigated social responsibility accounting phenomena on business practices. The research sites would be in PTPN- East Java consists of PTPN X, XI, and XII. Regressions models are used to test the formulated hypothesis. Data were collected by using questionnaires which were mailed to 58 top and middle managers in PTPN who directly or indirectly involved in the corporate social responsibility. The empirical finding showed that and partially Mass media pressure are significant factor to corporate social disclosure, meanwhile Government regulation, Community pressure, environmental organization pressure do not have significant effect on corporate social disclosure. However, simultaneously those factors significantly influence the PTPTN’s corporate social disclosure.
STRATEGI MENINGKATKAN KEPATUHAN PAJAK REKLAME DENGAN PENDEKATAN COMPLIANCE MODEL Wijayanah Wijayanah; Basuki Basuki
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 5 No 4 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (443.86 KB) | DOI: 10.24034/j25485024.y2021.v5.i4.4869

Abstract

This study aims to describe the implementation of compliance strategies in revenue agencies using the compliance model approach to improve advertising tax compliance. The research data were collected by interview, observation and document collection. This research is a descriptive qualitative research with a case study approach. Data analysis was performed using qualitative techniques, consisted of 3 stages, namely data reduction, data display, and conclusion drawing. The results of the study provide empirical evidence that compliance strategy with a compliance model approach that is implemented comprehensively and adequately can increase taxpayer compliance. The strategy implemented includes providing ease of compliance, providing assistance to comply, taking deter by detection and use full force of the law. Its combines effective prevention strategies and credible enforcement, making easier for taxpayers who are committed to comply and take firm action against taxpayers who do not comply. Implementation of compliance strategy requires support of facilities and infrastructure, competent human resources, tax authorities commitment, laws and regulations as a basis for implementation and support from other agencies in law enforcement efforts. The results of this study can become a reference for policy makers in developing future compliance strategies to achieve voluntary compliance in a sustainable manner.
Co-Authors 'Azizah, Alviatul . Zulfan A'izzatul Khiyana A.A. Ketut Agung Cahyawan W Abbas, Dirvi Surya Abraham, Natanael Firstly Achmad Fitrian Ade Manggala Hardianto, Ade Manggala Adib , Affan Rizwanda Ahmad Ilham Tanzil Ahmad, Abdul Kadir Ahmad, Nurdian AHMADI Akie Rusaktiva Rustam Akromy, Muhammad Zidan Fikri Al Ghazali, Buya Almasdi Syahza Amanda, Dea Prisca Amanda, Janice Andreano, Rio Tito Anggraeni, Dwi Cahyati Anggriawan, Rendy Anhar, Deli Ani Kurniawati Apriandi, Muliawansyah Ari Hastuti, Ari ARI KURNIAWAN Armiani Armiani Aryanti, Naning Wessiani Asnando asnando Asnando, Asnando Aszhuraini, Aszhuraini Awalludin Awalludin Ayun Sri Rezkiana Azahraty, Azahraty Azahraty, Azahraty . Azhari, M. Alvi Bahri, Danang Zainal Ali Bambang Tjahjadi Bayu Krisna Maharani Beatrix, Anna Bella Paradita Billah, Akbar Aisya Bonnie Soeherman Budiman, Subhan Arif Burhanuddin Burhanuddin Candra, Mardi Candra, Rizki Adi Chandra, Tofik Yanuar Chaq, Achmad Nasrul Chatarina Umbul Wahyuni Christanty, Natasya Rahel Christina Aprilia Claudie Virginia Aracely Corry Natasha Patrioty Darma, Agung Suria Darmanijati, MRS Daryono, Rihab Wit Destiani Rahmawati Destiawan, Hisyam Ashar Destiawan, Hisyam Azhar Dewa Gede Yudha Dananjaya Dian Anisa Rokhmah Wati Diana Suteja Dianita, Galuh Galuh Dwi Fitri Yudiantoro Dwi Jatmoko Dwi Rendra Adi Putrawijaya Dwi Wahyu Artiningsih Edi Purwanta Ekasari, Satya Eko Budi Santoso Eko Budi Santoso Eko Darmanto Eko Saputro, Eko Elly Purnamasari Ema Carnia Endang Wahyuni Eny Sulistyowati Evi Muafiah Fajarudi, Ahmad Farisi, Oria Alit Ferdiansyah, Mohammad Feri Fitriani Sadim Klaida Fitriyatiningtyas, Silvani Aliffia GIP, Wijaya Gusti IP, Wijaya Habibi, Fandi Nur Ahmad Habriantono, Bakhroini Hadi, Fajar Satriya Hamdani Hamdani Harahap, Ali Asman Hemas Suryaningrum Hendi Kristiantoro Heri Widodo Hermiyanto, Bambang Hersulastuti, Hersulastuti Heru Bayuaji Sanggoro Hia, Jarni Devita Faomasi Hidayatulloh, Mukhamad Wildan Husnurrofiq, Husnurrofiq Hutagaol, Aureliya Hutahaean, Libert Hutomo, Putra I Made Narsa Imamatul Ummah Iman Harymawan Irfa’i, Mochamad Arif Irwan Adimas Ganda Saputra Irwhantoko, Irwhantoko Isbakhi, Ari Fajar Isman, Muhammad Ismunanda Ismed, Mohamad Isnalita Isnanto, Bimo Arvi Aji Iyoh Mastiyah, Iyoh Jesica Handoko Joko Purwanto Joko Widodo Kartika Sari, Vega Kesumowati, Dyah Ayu Ketut Anom Wijaya Khabib Sholeh Khafidhoh Khafidhoh, Khafidhoh Khairunnisa, Luthfiyah Khariroh, Ummi Khonifa, Umni khuzaini, Khuzaini Kiswanto, Eric Nur Komariyah, Umi Kristiawanto, Kristiawanto Kurniawan, Yulianus Soni Kusnul Ciptanila Yuni K Kusumawati, Shinta L., Widiastuti, L.H. Pasaribu, Adriel Laily Mutmainnah Lamsah, Lamsah Larassati, Larassati Larastanti, Renastasya Lestari, Dwi Kusnadia LIA AMALIA Libert Hutahaean Lingga Yuliana Ma’arif, Samsul Mahalisa, Galih Maharani, Ariq Dewi Maharani, Marcellia Mahendra, Aldi Mahmud Yusuf Mandala, Marga Mardhiyah Nadir, Mardhiyah Maria Asumpta Evi Marlina Marlinda Marlinda Mashughestiningrum, Anggelya Maskur Maskur Maulana, Muhammad Alfian Rifqi Maulia, Dina Ma’arif, Samsul Mega Fatimah Rosana Meilando, Ari Minto, Minto MOCHAMAD ARIF IRFAI Mohammad Nurcholis, Mohammad Mohammad Rizal Romadhon Muhammad Faisal Muhammad Hafizh Muhammad Thohir Munib Rosadi, Mohammad Mutamimah, Duwi Habsari Muthawali, Dede I. Naely, Zahrotun Nahdhatul Anhar, Fatah Nailul Izzati Nainggolan, Marsudin Nanik Herawati Nasseri, Jelly Ngafif, Abdul Ni Wayan Sulastri Noorlailie Soewarno Nugrahadi, Eko Warsiyanto Nugroho, Meriana Wahyu Nulhakim, Lukman Nur Kholis Nur Khowin, Ari Jalu Nuratia Rahma Nurhaeni, Komala Nurhidayati Nurhidayati Nurrohmah, Setyowati Nurrokhmini, Alfiati Nurul Hak, Mohammad Alaika Oktavia, Amanda Olivia, Dea Syifa Pitaloka, Amelia Ayu Prasetio, Aziz Prasetya, Eka Bagus Budi Prayitno Prayitno Priyendi, Candra Aries Priyo Suprobo Purnama Sari, Retno Putri, Arie Rachma Putri, Rindu Yusticia Puspaning Putut Setiyadi, Dwi Bambang Pwee Leng Pwee Leng R, Tinting R. P1, Dewi, Rachmawati, Ulli Tiyas Rahayu, Yeni Dwi Rahma Ramadhani RAHMAT SETIAWAN Rahmi Widyanti Ramadhani, Fajar Surya Ratih Apri Utami Refa Firgiyanto Retno Eka Pramitasari Riasty Dewi Irwanda Riawan Yudi Purwoko Ristiyana, Suci Rita Hanafie Robiatul Auliyah Rofi’ah, Rizka Febby Rohman, Fahmi Arief RohmanRohman, Fikri Nur Romadhon, Muhammad Rizal Rosadi, Mohammad Munib Rosyady, Muhammad Ghufron Rudy Haryanto Rukmawati, Iis Sa'diyah, Halimatus Safitri, Syal Sabillah Ayu Safitri, Urmita Dwi Sagala, Rotua Valentina Saifudin, Ivan Salma Ardhli Tufa Saniyah, Chomariyatun Sari, Retno Purnama Satia Utama, Anak Agung Gde Setiawati, Tri Candra Setiyadi, D.P Putut Setiyono Setiyono Shodiq, M.D. Sholiha Nabita Sholihah, Abdah Munfaridatus Siahaan, Tanty N. Sihombing, Finiel Handani Tumalona Siregar, Amir H. Siregar, Indra Gunawan Soegeng Soetedjo Soetriono Soetriono Sorowutun, Monika Siba Sri Langgeng Ratnasari Sri Rejeki Sri Sugiarti Sri Wahyuni Sriyono Sriyono Steven, Syahrul Stiaji, Bayu Subaidi, Ju' Sukono Sukono Sukri, M. Zayin Sulastini, Sulastini Sulistiawati, Nina Suprapto Suprapto Suryono, M. Iqbal Krisna Hadi Susanto, Devani Avrillia Susatyo Adhi Pramono, Susatyo Adhi Syam, Muhammad Taufik Syamsiyah, Siti Syamsul Hadi Thomas Tukirin, Thomas Tika, Sukma Agustin Dyan Tinting , Ruben Titik Purwati Widowati, Titik Purwati Tjiptohadi Sawarjuwono Tri Riya Anggraini, Tri Riya Triyono Triyono Ula, Hani' Ni'matul umi faizah Utami, Estu Uyun Erma Malika Vega Kartika Sari Verdian, Dimas Vitria, Aida Vivi Fitriani Wahono Wahono Wahyudi, Ade Wharyanti Ika Purwaningsih, Wharyanti Ika Widianingrum, Desy Cahya Widjajaatmadja, Dhody AR Widjayanti, Fwfi Nurdiana Widodo Widodo Widyani, Annisa Fitri Widyanti, Rahmi . Wijanarko, Nadia Parwaty Wijayanah Wijayanah Winoto, Agil Bayu Wirawan Fadly WITA WIDYANDINI Wulanjari, Distiana Yahya, Alfajar Yayat Ruhiat Yohana Nursruwening, Yohana Yulianto, Roni Yulistiawaty, Yulistiawaty Zaenal Fanani Zahrosa, Dimas Batara Zakky Zamrudi Zazuli, Zulfan Zennanta Agustia