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All Journal Jurnal Ekonomi Journal of Economics, Business, & Accountancy Ventura JAM : Jurnal Aplikasi Manajemen The International Journal of Accounting and Business Society Jurnal Tepak Manajemen Bisnis Jurnal Pengabdian UntukMu NegeRI International Journal of Artificial Intelligence Research Jurnal Manajemen & Keuangan Jurnal Akuntansi dan Ekonomika Syntax Literate: Jurnal Ilmiah Indonesia International Journal of Social Science and Business International Journal of Supply Chain Management Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis Dan Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) Procuratio : Jurnal Ilmiah Manajemen Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Bilancia : Jurnal Ilmiah Akuntansi Jurnal Ekonomi Manajemen Sistem Informasi Management Studies and Entrepreneurship Journal (MSEJ) The Indonesian Journal of Accounting Research Jurnal Pengabdian Masyarakat Multidisiplin NERACA : JURNAL AKUNTANSI TERAPAN Economics and Digital Business Review INVEST : Jurnal Inovasi Bisnis dan Akuntansi Jurnal Industri Pariwisata Prima Abdika: Jurnal Pengabdian Masyarakat International Journal of Social Service and Research Jurnal Info Sains : Informatika dan Sains Jurnal Kajian Pariwisata i-Latinnotary Journal: Internasional Journal of Latin Notary Journal of Applied Business and Technology PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING Luxury: Landscape of Business Administration Jurnal RAK (Riset Akuntansi Keuangan) Interconnection: An Economic Perspective Horizon Manis : Jurnal Manajemen dan Bisnis JUDIKAT: Jurnal Pengabdian Kepada Masyarakat
Teddy Chandra
Institut Bisnis Dan Teknologi Pelita Indonesia
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IMPACT OF VAT AND CORPORATE INCOME TAX POLICY TO STOCK PRICES ON CONSUMER CYCLICALS SUB-SECTOR LISTED ON INDONESIA STOCK EXCHANGE Martha Martha; Arie Kozona Sembiring; Teddy Chandra; Agus Hocky
Bilancia : Jurnal Ilmiah Akuntansi Vol. 9 No. 4 (2025): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v9i4.5710

Abstract

This research examines the impact how changes in Value-Added Tax (VAT) and Corporate Income Tax (CIT) policy affect to stock prices on consumer cyclicals sub-sector listed on Indonesia Stock Exchange. By applying an event study methodology, the research evaluates how investors reacted to four key fiscal policy events such as (1) Determination and Enforcement of Government Regulation in Lieu of Law No. 1 of 2020 (corporate income tax rate reduced from 25% to 22%) on March 31, 2020; (2) Ratification of Law No. 7 of 2020 (VAT rate increased from 10% to 11%, and corporate income tax remained at 22%) on October 29, 2021; (3) Enforcement of Law No. 7 of 2020 (VAT rate increased from 10% to 11%) on April 1, 2022; and (4) Issuance of Minister of Finance Regulation No. 131 of 2024 (VAT rate remained at 11%) on December 31, 2024. The analysis uses daily stock price and trading volume data from 20 selected companies. Data analysis technique used Paired Sample t-Test and Wilcoxon Signed Rank Test to assess the presence of abnormal returns and changes in trading volume activity (TVA) before and after the events. Research findings indicate that certain tax policy changes triggered significant responses in the capital market, reflecting shifts in investor sentiment and decision-making. These insights are valuable not only for policymakers in evaluating the market impact of taxation but also for company managers and investors seeking to anticipate market behavior in response to regulatory changes. Penelitian ini bertujuan untuk menganalisis dampak kebijakan tarif Pajak Pertambahan Nilai (PPN) dan Pajak Penghasilan Badan (PPh Badan) terhadap harga saham perusahaan sub sektor Consumer Cyclicals yang terdaftar di Bursa Efek Indonesia (BEI). Metode penelitian yang digunakan adalah event study dengan menganalisis abnormal return dan trading volume activity (TVA) pada empat peristiwa perubahan kebijakan perpajakan yakni (1) Penetapan dan Penyelenggaraan Peraturan Pemerintah Pengganti Undang-Undang No. 1 Tahun 2020 (tarif pajak penghasilan badan dikurangi dari 25% menjadi 22%) pada 31 Maret 2020; (2) Pengesahan Undang-Undang No. 7 Tahun 2020 (tarif PPN dinaikkan dari 10% menjadi 11%, dan pajak penghasilan badan tetap 22%) pada 29 Oktober 2021; (3) Penyelenggaraan Undang-Undang No. 7 Tahun 2020 (tarif PPN dinaikkan dari 10% menjadi 11%) pada 1 April 2022; dan (4) Dikeluarkannya Peraturan Menteri Keuangan No. 131 Tahun 2024 (tarif PPN tetap 11%) pada 31 Desember 2024. Hasil penelitian menunjukkan bahwa perubahan tarif PPh Badan dan PPN berpengaruh signifikan terhadap harga saham dan aktivitas perdagangan saham. Penurunan tarif PPh Badan memberikan sinyal positif bagi pasar, sedangkan kenaikan tarif PPN cenderung direspons negatif oleh investor. Temuan ini memberikan implikasi bagi investor, manajemen perusahaan, dan pembuat kebijakan dalam mengambil keputusan strategis terkait kebijakan perpajakan.
OPTIMIZATION OF LQ45 INDEX STOCK PORTFOLIO ON THE INDONESIA STOCK EXCHANGE USING SINGLE INDEX MODEL Wily Andresen; Teddy Chandra; Evelyn Wijaya; Yusnita Octafilia Th. A. Y. I; Mimelientesa Irman
Bilancia : Jurnal Ilmiah Akuntansi Vol. 10 No. 1 (2026): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v10i1.5823

Abstract

This research aims to identify and analyze the optimization of the LQ45 Index stock portfolio on the Indonesia Stock Exchange using the Single Index Model for the period 2013-2023. The population in this study consists of the 45 companies listed in the LQ45 Index. The sample was selected using purposive sampling, resulting in 34 companies. The research began by collecting closing stock price data from January 1, 2013, to December 31, 2024, to determine the optimal portfolio. The analysis technique used is quantitative descriptive analysis through the Single Index Model approach. The results of this study indicate that the performance of the Single Index and Markowitz methods in forming optimal portfolio results in the same portfolio return. However, there is a difference in the variance and standard deviation values, with the Single Index method showing higher values compared to the Markowitz method. Furthermore, 31 out of the 34 sample stocks were included in the optimal portfolio, namely HRUM, BRPT, EMTK, TOWR, MEDC, AMRT, AKRA, INKP, ITMG, BBCA, ANTM, PTBA, ESSA, ADRO, BBNI, MAPI, ACES, CPIN, BMRI, KLBF, BBRI, GGRM, UNVR, BBTN, ICBP, EXCL, INCO, PGAS, INDF, UNTR, and TLKM. Based on the optimal portfolio, the expected return is 3.282%, with a risk of 0.267% from the investment in this portfolio. Penelitian ini bertujuan untuk mengetahui dan menganalisis Optimalisasi Portofolio saham Indeks LQ45 di Bursa Efek Indonesia Menggunakan Single Index Model Pada Year 2013-2023. Populasi dalam penelitian ini adalah Perusahan yang terdaftar pada Indeks Saham LQ45 sebanyak 45 perusahaan. Pemilihan sampel data dilakukan secara purposive sampling di dapat sebanyak 34 perusahaan. Yang telah di kumpulkan dimulai dengan mengumpulkan data harga saham penutupan periode 1 Januari 2013 – 31 Desember 2024 sampai mendapatkan portofolio optimal. Teknik analisis yang digunakan adalah analisis deskriptif kuantitatif dengan tahapan Single Index Model. Hasil Penelitian ini menunjukkan terlihat antara kinerja metode Single Indeks dan Markowitz dalam membentuk portofolio optimal menghasilkan return portofolio yang sama, hanya yang menunjukan perbedaan pada variance dan standar deviasi memiliki nilai yang berbeda antara metode tersebut, dengan nilai yang di tunjukan lebih tinggi pada metode Single Indeks dari pada metode Markowitz. Kemudian terdapat 31 saham dari 34 sampel penelitian yang termasuk portofolio optimal yaitu HRUM, BRPT, EMTK, TOWR, MEDC, AMRT, AKRA, INKP, ITMG, BBCA, ANTM, PTBA, ESSA, ADRO, BBNI, MAPI, ACES, CPIN, BMRI, KLBF, BBRI, GGRM, UNVR, BBTN, ICBP, EXCL, INCO, PGAS, INDF, UNTR, dan TLKM. Berdasarkan portofolio optimal yang terbentuk maka return ekspektasinya adalah sebesar 3.282%. Dan risiko yang harus dihadapi dari hasil investasi pada portofolio tersebut adalah sebesar 0.267%.
PENGARUH GAYA KEPEMIMPINAN, MOTIVASI KERJA, DAN BUDAYA ORGANISASI TERHADAP KEPUASAAN KERJA DAN KINERJA GURU APARATUR SIPIL NEGARA SMA NEGERI SEKECAMATAN RUPAT DAN KECAMATAN RUPAT UTARA KABUPATEN BENGKALIS Yanti Mayasari Ginting; Fitria Fitria; Teddy Chandra
Manis: Jurnal Manajemen dan Bisnis Vol 7 No 2 (2024): MANIS: Jurnal Manajemen dan Bisnis
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/manis.7.2.84-102

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Gaya Kepemimpinan, motivasi kerja, dan Budaya organisasi terhadap Kepuasan Kerja dan kinerja guru Aparatur Sipil Negara di SMA Negeri se kecamatan Rupat dan kecamatan Rupat Utara kabupaten Bengkalis. Penelitian ini merupakan penelitian kuantitatif dengan mendistribusikan kuesioner pada responden. Populasi dalam penelitian ini adalah seluruh guru Aparatur Sipil Negara SMA Negeri sekecamatan Rupat dan kecamatan Rupat Utara. Teknik pemilihan sampel mengunakan metode teknik sampling. Teknik sampling yang digunakan dalam penelitian adalah teknik sampling jenuh. Dimana populasi dan Sampel dalam penelitian ini berjumlah 42 responden. Teknik analisa data mengunakan structural equation modelling (SEM) dengan mengunakan aplikasi smart PLS. Hasil penelitian ini menunjukan bahwa gaya kepemimpinan, motivasi kerja dan budaya organisasi berpengaruh positif dan tidak signifikan terhadap kepuasan kerja. Adapun gaya kepemimpinan dan kepuasan kerja berpengaruh positif dan signifikan terhadap kinerja guru. Motivasi kerja berpengaruh positif dan tidak signifikan terhadap kinerja guru dan budaya organisasi tidak berpengaruh dan tidak signifikan terhadap kinerja guru.
Optimizing Banking E-Service Excellence: A CSI and IPA Approach to Customer Satisfaction Adrea Hanna Theresa; Teddy Chandra; Yusnita Octafilia; Mazzlida Mat Deli; Sarbaeni Sarbaeni
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 6 No. 1 (2025): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v6i1.1305

Abstract

This study aims to assess the level of customer satisfaction at Bank BCA Harapan Raya Branch in Pekanbaru by analyzing the gap between customer expectations and their actual experiences. It also identifies which service criteria should be prioritized for improvement. The research employs the Customer Satisfaction Index (CSI) method to measure overall customer satisfaction and the Importance Performance Analysis (IPA) method to evaluate the importance and performance of each electronic service attribute, determining priority areas for improvement. The results show that 77.71% of customers at Bank BCA Harapan Raya Branch fall into the "Satisfied" category, indicating that most customers are generally pleased with the services provided. Attributes located in Quadrant II (service speed, service reliability, transaction security, and accessibility) should be maintained, while those in Quadrant I (ease of use, transaction security, and accessibility) require immediate improvement.
STRATEGI SUKSES PENULISAN PENELITIAN TINDAKAN KELAS BAGI GURU SMA SANTA MARIA PEKANBARU Teddy Chandra; Evelyn Wijaya; Stefani Chandra; Suyono Suyono; Andi Andi
Jurnal Pengabdian Masyarakat Multidisiplin Vol 8 No 2 (2025): Februari
Publisher : LPPM Universitas Abdurrab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36341/jpm.v8i2.5569

Abstract

Class Action Research (PTK) is a type of research carried out by teachers to improve learning practices in the classroom, create effective learning, and at the same time as an effort to increase teacher professionalism. The results of initial observations of research objects found that not all Santa Maria Pekanbaru High School teachers were able to design PTK due to a lack of understanding steps in carrying out PTK and procedures of writing scientific papers, lack of motivation and fighting power in carrying out PTK. PTK writing training activities at Santa Maria Pekanbaru High School will be held in March 2024 who attended of 48 participants. This PKM activity intended to provide information to teachers about the importance of PTK for teachers so that they can solve educational problems and will help improve the quality of education. This training includes several stages, namely planning, presentation of material and participants' discussion. The results of the service activities indicate that teachers understanding of PTK increases and have held discussions related to PTK topics where the final result is that there are 6 (six) teams of teachers who already have PTK topics.
THE IMPACT OF FUEL PRICE INCREASE ON STOCK PRICE IN INDONESIA STOCK EXCHANGE Teddy Chandra
Journal of Economics, Business, and Accountancy Ventura Vol. 16 No. 3 (2013): December 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i3.219

Abstract

The purpose of this research is to analyze the response ofIndonesian Capital Market to increase in fuel price as announced by the Government on June 22nd, 2013. This study uses abnormal returns and trading volume activity as the indicatorsto observe investors’ responses in the capital market. Event study is used in order to examine investors’ responses. It measures the investors’ response before and after the announcement of increase infuel price. The sample used in this study includes all companies listed on the LQ-45 for the period of February to July 2013. The result indicates that there are significant negative abnormal returns before the announcement of increasing in fuel price and there are positive abnormal returns after the announcement of increasing in fuel price. However,there is no significant difference between the abnormal returns before and after the announcement. Additionally, there is an increase in activity shown by the increase in trading volume activity before and after the announcement. Yet, there is no significant difference between the activity before and after the announcement.
THE ROLE OF ENVIRONMENTAL PERFORMANCE TO REALIZE GREEN ECONOMY DEVELOPMENT EFFECT ON MINING COMPANIES' FINANCIAL PERFORMANCE Evelyn Wijaya; Teddy Chandra; Layla Hafni; Martha Ng; Suharti
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 7 No. 2 (2022): Jurnal RAK (Riset Akuntansi Keuangan)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v7i2.433

Abstract

This study aimed to analyze the effect of environmental costs on the company's financial performance with environmental performance as an intervening variable. The data used were secondary data. The number of mining companies that became the research sample were 20 companies out of a total of 49 companies listed on the Indonesia Stock Exchange. The data analysis technique used was path analysis with using the SEM-AMOS program. The results of the study show that environmental costs have no significant effect on environmental performance and company financial performance. Also, environmental performance has no significant effect on the company's financial performance. Furthermore, the results of the study show that environmental performance has not been able to mediate the effect between environmental costs and financial performance
Optimizing Banking E-Service Excellence: A CSI and IPA Approach to Customer Satisfaction Adrea Hanna Theresa; Teddy Chandra; Yusnita Octafilia; Mazzlida Mat Deli; Sarbaeni Sarbaeni
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 6 No. 1 (2025): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v6i1.1305

Abstract

This study aims to assess the level of customer satisfaction at Bank BCA Harapan Raya Branch in Pekanbaru by analyzing the gap between customer expectations and their actual experiences. It also identifies which service criteria should be prioritized for improvement. The research employs the Customer Satisfaction Index (CSI) method to measure overall customer satisfaction and the Importance Performance Analysis (IPA) method to evaluate the importance and performance of each electronic service attribute, determining priority areas for improvement. The results show that 77.71% of customers at Bank BCA Harapan Raya Branch fall into the "Satisfied" category, indicating that most customers are generally pleased with the services provided. Attributes located in Quadrant II (service speed, service reliability, transaction security, and accessibility) should be maintained, while those in Quadrant I (ease of use, transaction security, and accessibility) require immediate improvement.
A Study Of Servqual And Customer Satisfaction Using Customer Satisfaction Index (Csi), Importance Performance Analysis (Ipa) And Improvement Factor (If) Method Yanti Mayasari Ginting; Teddy Chandra; Oktariyanto Oktariyanto; Endrawati Endrawati
Economics and Digital Business Review Vol. 5 No. 1 (2024)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i1.738

Abstract

This research aims to determine, calculate, test and analyze the level of customer satisfaction in Citra Harapan Motor Bukittinggi (measured by CSI, IPA and IF methods). This study uses service quality variables with 5 (five) dimensions, namely tangible, reliability, responsiveness, assurance and empathy). This study uses a sample of 116 respondents who are customers of Citra Harapan Motor Bukittinggi. Data were analyzed using Analysis of Variation (ANOVA) with SPSS 22. The results showed that the overall level of consumer satisfaction (based on CSI values) was 79.58%. This value is between 60% - 79.99% which indicates that the consumer satisfaction index was "Satisfied" criteria.
SERVICE QUALITY AND BANK FACILITIES AS DRIVERS OF BANK REPUTATION AND CUSTOMER SATISFACTION Nadita Yulia; Rizaldi Putra; Teddy Chandra; Ikas Miran; Yutiandry Rivai; Wan Muhamad Kudri
Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Vol. 11 No. 1 (2026): Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/kurs.v11i1.6012

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kualitas pelayanan dan fasilitas bank terhadap reputasi bank serta kepuasan nasabah pada Perumda Bank BPR Rokan Hulu. Persaingan yang semakin ketat dalam industri perbankan mendorong bank untuk meningkatkan daya saing melalui penyediaan fasilitas yang memadai, penguatan reputasi, dan peningkatan kepuasan nasabah. Penelitian ini menggunakan pendekatan kuantitatif dengan metode Partial Least Squares–Structural Equation Modeling (PLS-SEM). Data diperoleh melalui penyebaran kuesioner kepada nasabah Perumda Bank BPR Rokan Hulu yang dipilih menggunakan teknik purposive sampling (325 responden). Variabel yang diteliti meliputi kualitas pelayanan, fasilitas bank, reputasi bank, dan kepuasan nasabah. Hasil penelitian menunjukkan bahwa kualitas pelayanan tidak berpengaruh signifikan terhadap reputasi bank maupun kepuasan nasabah. Sebaliknya, fasilitas bank berpengaruh positif dan signifikan terhadap reputasi bank serta kepuasan nasabah. Selain itu, reputasi bank terbukti berpengaruh positif dan signifikan terhadap kepuasan nasabah, serta menjadi faktor yang paling dominan dalam meningkatkan kepuasan nasabah. Temuan ini mengindikasikan bahwa peningkatan kualitas fasilitas dan penguatan reputasi bank merupakan strategi yang lebih efektif dalam meningkatkan kepuasan nasabah dibandingkan hanya berfokus pada peningkatan kualitas pelayanan. Penelitian ini memberikan kontribusi empiris terhadap pengembangan literatur pemasaran jasa dan manajemen perbankan, khususnya mengenai faktor-faktor yang memengaruhi reputasi bank dan kepuasan nasabah pada konteks bank perekonomian rakyat di Indonesia. This study examines the effects of service quality and bank facilities on bank reputation and customer satisfaction at Perumda Bank BPR Rokan Hulu. As competition in the banking industry intensifies, regional rural banks are required to strengthen their competitiveness by improving service quality, enhancing banking facilities, and maintaining a positive reputation to achieve higher customer satisfaction. A quantitative research design was employed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) approach. Data were collected through questionnaires administered to customers of Perumda Bank BPR Rokan Hulu, and respondents were selected using purposive sampling (325 respondents). The study investigated four constructs: service quality, bank facilities, bank reputation, and customer satisfaction. The findings reveal that service quality has no significant effect on either bank reputation or customer satisfaction. In contrast, bank facilities have a positive and significant effect on both bank reputation and customer satisfaction. Furthermore, bank reputation significantly enhances customer satisfaction and emerges as the strongest predictor in the structural model. These findings suggest that improving banking facilities and strengthening institutional reputation are more effective strategies for increasing customer satisfaction than focusing solely on service quality. The study contributes to the banking and marketing literature by providing empirical evidence on the determinants of bank reputation and customer satisfaction in the context of regional rural banking in Indonesia.
Co-Authors Achmad Tavip Junaedi Adi Suryadiningrat Aditya Wicaksono Adrea Hanna Theresa Agus Hocky Amir Hasan Amries Rusli Tanjung Andi Andi Andi Andi Andi Asmara, Andi Andri Andri Ansorimal Anton Anton Anwar Hidayat Arfianti Novita Anwar Arie Kozona Sembiring Arifin Arifin Arpan Arpan Arti Sufianti Aslan Noor Asmara Hendra Komara Augustine, Yvonne Bambang Sapto Utomo Bella, Yoshua Budiyanto Budiyanto Carolin Carolin Chandra, Jennifer Chandra, Stefani Dadi Komardi Dadi Komardi Dameria Purba David David David David Deni Fajri Devy Novia Diana Gazali Diskhamarzaweny Diskhamarzaweny Djauhar Arifin Djumilah Hadiwidjojo Dominicus Josephus Swanto Dominicus Josephus Swanto T Edi Suwarno Elsa Lasrya Endrawati Erna Erna, Erna evelyn wijaya Evelyn Wijaya Fadrul Fadrul Fatia Fatimah Fiona Felicia Harpono Fitria Fitria Fransisca, Luciana Fransiska, Helen Ginting, Yanti Mayasari Gusrio Tendra Gwendolin, Gwendolin Hafizh, Fauzhiyah Hairudin Hairudin Harry Patuan Panjaitan Heri Susanto Hocky, Agus Ida Ayu Putu Sri Widnyani Imarni Iqbal Miftakhul Mujtahid Ira Geraldina Irawati Irawati Jacksen Jahrizal Jennifer Chandra Johan Johan Johan Johan Joswa Pernando Juprizon Layla Hafni Lidia Gustiani Lien Maulina Luciana Fransisca Martha Martha Martha Ng Martha Ng Martha, Martha Martina Rapolo Lumbantoruan Matsaid Budi Reksono Mazzlida Mat Deli Mediana Mediana Megiwati Megiwati Melan Susanty Purnamasari Merilla Vanessa Michael Halim Mimelientesa Irman Miran, Ikas Muhammad Akbar Muhammad Pringgo Prayetno Mujtahid, Iqbal Miftakhul Musa, Sulaiman Nadita Yulia Nadya Sagita Ng, Martha Nicholas Renaldo Nico Gunawan Novita Sari Nur Fadjrih Asyik Nyoto Okalesa Okalesa Oktariyanto Oktariyanto Onny Setywan Pamuji Hari Santoso Panjaitan, Harry P. Prabowo, Susilo Dwi Priyono Priyono Purnama, Intan Rahayu Puji Suci Rahmad Hidayat Ramadhani Ramadhani Ramdani Ramdani Rini Yayuk Priyati, Rini Yayuk Rizaldi Putra Roesfian, Erfin Sarbaeni Sarbaeni Sari Sarli Rahman Setiawan, Yayat Sheerad Sahid Sinar Bulan SITI MAHMUDAH Sri Indrastuti Stefani Chandra Stevany Stevany Sudarno Suhardjo Suharti Suharti Suharti Suharti Suharti Suhermin, Suhermin Sunarti Sunarti Surya Safari SD Suwitho, Suwitho Suyono Tandy Sevendy Tang, Wilson Tengku Arief Lukman Thaief, Ilham Tohan Tohan Uswatun Hasanah Veronica, Kristy Wan Muhamad Kudri Wel Hendra Wijaya, Evelyn Wilda Susanti Wily Andresen Yenny Wati Yulia Efni Yulianti, Opet Yusnita Octafilia Th. A. Y. I Yusnita Octafilia Theresia A Yesu Infante Yutiandry Rivai