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All Journal Jurnal Siasat Bisnis Optimum : Jurnal Ekonomi dan Pembangunan JEJAK Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review JMM17: Jurnal Ilmu Ekonomi dan Manajemen DiE: Jurnal Ilmu Ekonomi dan Manajemen JPM17: Jurnal Pengabdian Masyarakat JOURNAL OF ECONOMIC SCIENCE JEB17 : Jurnal Ekonomi dan Bisnis Al Ishlah Jurnal Pendidikan Jurnal Studi Komunikasi Ekspektra: Jurnal Bisnis & Manajemen SINERGI: Jurnal Ilmiah Ilmu Manajemen Nyimak: Journal of Communication JURNAL MANAJEMEN INDUSTRI DAN LOGISTIK IJEBD (International Journal Of Entrepreneurship And Business Development) Berdikari: Jurnal Pengabdian Masyarakat Indonesia Media Mahardhika J-SAKTI (Jurnal Sains Komputer dan Informatika) IJISTECH (International Journal Of Information System & Technology) Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Sosial Ekonomi Kelautan dan Perikanan Buletin Ilmiah Marina : Sosial Ekonomi Kelautan dan Perikanan YUME : Journal of Management Jurnal Komunikasi Profesional EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Aplikasi Akuntansi Jurnal Riset Akuntansi Aksioma Building of Informatics, Technology and Science Jurnal Pendidikan dan Konseling International Journal of Economics, Business and Accounting Research (IJEBAR) Community Development Journal: Jurnal Pengabdian Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurasik (Jurnal Riset Sistem Informasi dan Teknik Informatika) IJISTECH JPM: JURNAL PENGABDIAN MASYARAKAT Jurnal Terapan Manajemen dan Bisnis J-SAKTI (Jurnal Sains Komputer dan Informatika) Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan EKONOMIKA45 Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Suara Pengabdian 45 The International Conference on Education, Social Sciences and Technology (ICESST) International Journal of Economics and Management Research Cakrawala: Jurnal Pengabdian Masyarakat Global Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Jurnal Mahasiswa Manajemen dan Akuntansi Journal of Management and Creative Business Jurnal Pengabdian Masyarakat Seminar Nasional Teknologi dan Multidisiplin Ilmu Journal of Managerial Sciences and Studies Kesatria : Jurnal Penerapan Sistem Informasi (Komputer dan Manajemen) Journal of Fisheries & Marine International Journal of Economics, Commerce, and Management International Journal of Economics and Management Sciences Digital Innovation : International Journal Of Management Green Inflation: International Journal of Management And Strategic Business Leadership Journal Economic Business Innovation BISMA: Bimbingan Swadaya Masyarakat Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis International Journal of Economics and Management Research Jurnal Pengabdian Kepada Masyarakat Indonesia Ascendia: Journal of Economic and Business Advancement Global Economics: International Journal of Economic, Social and Development Sciences

GS , Achmad Daengs

Fakultas Ekonomi Universitas 45 Surabaya

Author-ID : 248608

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STRATEGI PEGADAIAN SYARIAH UNTUK MEMPERTAHANKAN EKSISTENSI DALAM PERSAINGAN USAHA SIMPAN PINJAM PADA PT. PEGADAIAN SYARIAH SURABAYA Achmad Daengs GS; Deviana Amanda Putri
JPM17: Jurnal Pengabdian Masyarakat Vol 5 No 2 (2020)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jpm17.v5i2.4193

Melalui PT. Pegadaian Syariah ini merupakan salah satu cara mudah untuk mendapatkan pinjaman dana yang kita butuhkan. Dana tersebut bisa dimulai dari pinjaman rendah dengan agunan seperti emas dan dana yang besar seperti sertifikat tanah. Sedangkan kebutuhan masyarakat tidak hanya berupa uang. Tetapi banyak hal yang mereka butuhkan seperti pemenuhan beribadah Haji, untuk tabungan emas, kredit motor serta pemenuhan kebutuhan yang lain seperti untuk pembayaran-pembayaran ke instansi yang lain. Seperti BPJS, Listrik, Pulsa, dan lain-lain. Sebenarnya hampir semua badan usaha diatas bisa melakukan pemenuhan kebutuhan konsumen, akan tetapi saya lebih tertarik pada badan usaha yang berbentuk konvensional tersebut yang telah lama berdiri dan bertahan dalam persaingan bisnis simpan pinjam yaitu pada PT. Pegadaian Syariah. Karena didorong rasa penasaran yang sangat besar bagaimana cara bertahan PT. Pegadaian Syariah dalam persaingan usaha simpan pinjam inilah yang akhirnya membawa saya masuk dalam penelitian ini.Kata kunci: Strategi, Mempertahankan, Eksistensi, Persaingan

ANALISIS KELAYAKAN USAHA NELAYAN TANGKAP ‘PUKAT BELANAK’ DI DESA SALIMBATU KECAMATAN TANJUNG PALAS TENGAH KABUPATEN BULUNGAN Muhammad Firdaus; Gazali Salim; Rita Rita; Agus Indarjo; Permana Ari Soejarwo; Mufrida Zein; Achmad Daengs GS
Jurnal Sosial Ekonomi Kelautan dan Perikanan Vol 15, No 2 (2020): Desember 2020
Publisher : Balai Besar Riset Sosial Eonomi Kelautan dan Perikanan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15578/jsekp.v15i2.8234

Banyak masyarakat nelayan di Desa Salimbatu menggunakan alat tangkap pukat belanak dengan hasil tangkapan utama ikan belanak sebagai salah satu mata pencaharian di Desa Salimbatu Kecamatan Tanjung Palas, Kabupaten Bulungan. Tujuan penelitian untuk mengetahui kelayakan usaha nelayan alat tangkap pukat belanak. Metode penelitian menggunakan desktiptif kuantitatif. Metode pengambilan sampel dan data penelitian dilakukan selama 3 bulan dari November 2018 – Januari 2019 dengan survei lapangan menggunakan metode observasi dan wawancara dengan bantuan kuesioner. Analisis finansial digunakan dalam penelitian ini. Hasil analisis tingkat pendapatan nelayan untuk investasi sebesar Rp10.009.700,- dan penerimaan sebesar Rp14.252.250,-/bulan dengan biaya total produksi sebesar Rp5.087.008,-. Keuntungan tiap bulan sebesar Rp9.573.242,-. Analisis usaha diketahui nilai BEP 15 Kg/hari dan 450 kg/bulan, ROI per bulan dan per hari 1,802 dan Nilai Benefit Cost Ratio (R/C) rata-rata 3,75. Rekomendasi kebijakan analisis tersebut memiliki nilai positif dan layak untuk dijalankan.Title: Business Feasibility Analysis of ‘Pukat Belanak’ Fishers in the Salimbatu Village, Tanjung Palas Tengah Sub Regency of Bulungan RegencyThere are a lot of gillnet fishers for mullet fish in Salimbatu Village as one of the asset of livelihood in Salimbatu Village, Tanjung Palas District, Bulungan Regency. The research objective was to determine the business feasibility of gillnet fishing. The research used quantitative descriptive method. Data were collected for three months in November 2018 to January 2019 with a field survey through observation and interview questionnaires. Financial analysis was used in this research. The analysis resulted the fishers’ income level for investment was IDR10,009,700,00, revenue of IDR14,252,250,00/month with a total production cost of IDR5,087,008,00. The monthly profit is IDR9,573,242,00. The business analysis determined the calculation of BEP is 15 kgs/day and 450 kgs/month, ROI per month and 1.802 per day, and the average cost ratio (R/C) is 3.75. The study recommended that the business have positive values and are worth undertaken.

ANALISIS SOSIAL EKONOMI DAN KERAMAHAN LINGKUNGAN ALAT TANGKAP SERO (SET NET) DI PERAIRAN PULAU BANGKUDULIS KABUPATEN TANA TIDUNG, KALIMANTAN UTARA Gazali Salim; Muhammad Firdaus; Muhammad Fajar Alvian; Agus Indarjo; Permana Ari Soejarwo; Achmad Daengs GS; Lukman Yudho Prakoso
Buletin Ilmiah Marina Sosial Ekonomi Kelautan dan Perikanan Vol 5, No 2 (2019): DESEMBER 2019
Publisher : Balai Besar Riset Sosial Ekonomi Kelautan dan Perikanan

Perairan Pulau Bangkudulis merupakan daerah estuaria dengan tingkat keanekaragaman hayati yang tinggi. Kondisi ini berpotensi memiliki nilai ekonomi dalam kegiatan perikanan tangkap yang dilakukan secara berkelanjutan dan lestari. Potensi pemanfaatan perikanan salah satunya yaitu dengan menggunakan alat tangkap sero (set net) yang dilakukan oleh masyarakat Kabupaten Tana Tidung, Kalimantan Utara. Penelitian ini bertujuan untuk menganalisis sosial ekonomi dan tingkat keramahan lingkungan alat tangkap sero (set net) yang dilakukan di perairan Pulau Bangkudulis Kabupaten Tana Tidung, Kalimantan Utara dengan menggunakan pendekatan deskriptif kuantitatif. Teknik pengumpulan data dilakukan melalui survei dan wawancara, sementara itu teknik penentuan sampel dilakukan secara purposive sampling. Hasil penelitian ini menunjukkan bahwa dari sisi sosial ekonomi, alat tangkap sero merupakan salah satu alat tangkap yang menguntungkan bagi nelayan di Kabupaten Tana Tidung karena tidak bertentangan dengan budaya setempat dan tidak bertentangan dengan peraturan yang ada. Sero masuk ke dalam kategori alat tangkap yang berkelanjutan terhadap sumberdaya kelautan dan perikanan. Pemanfaatan alat tangkap sero (set net) dalam kegiatan perikanan tangkap di Pulau Bangkudulis mempunyai bobot 27,71, nilai ini masuk dalam kategori ramah lingkungan. Dimana alat tangkap sero tersebut telah memenuhi 3 kriteria tingkat keramahan lingkungan yaitu X2 tidak merusak lingkungan, X5 produksi tidak membahayakan konsumen dan X7 dampak terhadap biodiversitas.Titled: Socio Economic and Environmental Friendliness Analysis Set net Fishing Gear in The Waters of Bangkudulis Island, Tana Tidung Regency, North KalimantanThe waters of Bangkudulis Island is an estuary area with high marine biodiversity level. This condition is potential to have economic value in the sustainable and continuous capture fisheries activities. One of the fisheries utilization potential is by using set net fishing gear that conducted by community in Tana Tidung District. This research aimed to obtain environmental friendliness level using set net fishing gear in the waters of Bangkudulis Island Tana Tidung regency North Kalimantan by using quantitative descriptive approachment. Data collection technique was conducted by using survey and interview, while sampling technique was conducted by using purposive sampling. The result show that from socio-economic aspect, set net fishing gear is a profitable fishing gear for the fishermen in Tana Tidung Regency because it’s in line with local culture and existing regulation. Set net is categorized in the category of sustainable marine and fisheries resources fishing gear. The fisheries utilization by using set net in Bangkudulis Island has value of 27.71 and categorized in the category of environmentally friendly. Where the set net fishing gear meets three criteria of environmental friendliness namely X2 not damage the environment, X5 the production does not harm the consumers, and X7 impact to the biodiversity.

PENGARUH EARNINGS MANAGEMENT DAN LEVEL OF DISCLOSURE TERHADAP COST OF EQUITY CAPITAL PADA PERUSAHAAN PUBLIK SEKTOR INDUSTRI REAL ESTATE DAN PROPERTY DI BURSA EFEK INDONESIA Achmad Daengs; Mahjudin .; Ririn Sulistyowati
Bina Ekonomi Vol. 18 No. 1 (2014)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

This study aims to test empirically the effect of earnings management and level of disclosure to the cost of equity capital in public company of industrial real estate and property sector at Indonesia Stock Exchange in 2009-2011. In this study, earnings management will be using proxy of Utami’s model, while level of disclosure is calculated based on the Botosan’s formula (1997) and calculation of cost of equity capital will be using proxy of Ohison’s model. The results of empirical testing of this study are indicating that the earnings management and level of disclosure are significantly effect to the cost of equity capital, both partially and simultaneously. This was indicated by the results oft test EM against CO EC with a value oft-test > t-table that is 5.183 > 2.011 with a sig. value oft is smaller than the value of a that is 0.000 < 0.05, which it is means that earnings management has significantly effect to the cost of equity capital in partially. It is suggested that the level of earnings management in Indonesia as expressed by Leuz et al (2003) have carefully anticipated by investors in Indonesia Stock Exchange. The results of t-test for DC to COEC is obtained the values oft-test > t-table that is 4.555 > 2.011 with a sig. value oft is smaller than the value of a that is 0.000 < 0.05, which it is means that level of disclosure has significantly effect to the cost of equity capital in partially. While the F-test results of EM and DC against COEC is obtained the value of F-test > F-table that is 17.784 > 3.191 with a sig. value of F is smaller than the value of a that is 0.000 < 0.05, which it is means that the earnings management and level of disclosure are significantly have the effect to cost of equity capital simultaneously. From the results of multiple linear regression tests it is produce that Adjusted R Square value is 0.402 or 40.2%. This is means that as many as 40.2% of the dependent variable of cost of equity capital can be explained by the independent variables, namely earnings management and level of disclosure then the remaining 59.8% is explained by factors other than the regression models. This means that the hypothesis was supported.

PENGARUH KEMAMPUAN TEKNIS AUDITOR TERHADAP KUALITAS INFORMASI LAPORAN KEUANGAN Annisa Rahmawati; Asmara Indahingwati; Achmad Daengs GS
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 4 No 4 (2020)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

ABSTRACT This study intends to provide empirical evidence and a discussion of the influence of the auditor's technical capabilities built by the dimensions of knowledge, experience, and communication on the quality of information presented in the financial statements. This research is a quantitative research using explanatory method. The subjects of this study are public accounting firms located in East Java. The sample used in this study is the auditor who has carried out work at a public accounting firm in East Java with a length of service of at least two years. The type of data used in this study is primary data derived from questionnaires. The statistical analysis method used in this study is Structural Equation Modeling. From the data collection that has been done, the elaboration of this research shows that there is a significant positive impact between the auditor's technical ability on the quality of financial statement information. This result indicates that the better the technical capabilities possessed by the auditors concerned, the better the quality of the information presented in the audited financial statements. Key words: audit; technical capabilities; financial statement information ABSTRAK Studi ini bermaksud untuk memberikan bukti empiris dan pembahasan tentang pengaruh kemampuan teknis auditor yang dibangun oleh dimensi pengetahuan, pengalaman dan komunikasi terhadap kualitas informasi yang tersaji dalam laporan keuangan. Penelitian ini merupakan penelitian kuantitatif dengan metode eksplanatori. Subyek dari penelitian ini adalah kantor akuntan public yang berlokasi di Jawa Timur. Sampel dalam penelitian ini adalah auditor yang telah melaksanakan pekerjaan pada kantor akuntan publik di Jawa Timur dengan lamanya masa kerja setidaknya dua tahun. Jenis data yang digunakan dalam penelitian ini adalah data primer yang berasal dari penyebaran angket. Metode analisa statistik yang digunakan dalam penelitian ini adalah Structural Equation Modelling. Dari pengumpulan data yang telah dilakukan, penjabaran dari penelitian ini menunjukkan adanya dampak positif signifikan antara kemampuan teknis auditor terhadap kualitas informasi laporan keuangan. Hal ini mengindikasikan bahwa semakin baik kemampuan teknis yang dimiliki oleh auditor yang bersangkutan maka akan semakin baik pula kualitas informasi yang tersaji dalam laporan keuangan auditan. Kata kunci : audit kemampuan teknis; informasi laporan keuangan

Tax Planning Implementation on Income Tax, Article 23 as A Legal Effort To Minimize Tax Expense Payable Achmad Daengs GS
JURNAL TERAPAN MANAJEMEN DAN BISNIS Vol 4, No 1 (2018): Volume 4 Number 1 (2018)
Publisher : STKIP Singkawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26737/jtmb.v4i1.483

An effort to minimize tax burden can be done in various ways start from inside the scope of taxation regulation to violate the taxation regulation. This research focuses on related Laws with the efforts to minimize Income tax. In general tax planning referred to engineered the business process and tax payer transaction. The aim is tax payable in minimal number but under taxation regulation scope. The outline of this study focus on planning effort of Tax Income Article 23 to minimize tax expense payable run in PT. TRIPERKASA AMININDAH Surabaya. Tax planning that done in this company refer to provision in accordance with Directorate General of Tax Decision Number : Kep-305/PJ/2001 on the estimates of nett income. Tax planning had done by this company in addition to refer the regulation also based on the condition of this company which experiencing poor performance. Then the aim that will be reached from that tax planning to reach minimal expense over the Income Tax Article 23 it can be done with gross up method. From the analysis result on the alternative it can draw a conclusion that PT. TRIPERKASA AMININDAH Surabaya has made adjustments on the regulation above, calculation of Income Tax Article 23 with gross up method in fact be able to saving the tax then suitable with the tax planning aim that is effort to minimize tax expense payable.

Analysis of Community Participation of World Cleanup Day Activities and Waste Composition in Amal Lama Beach, Tarakan Gazali Salim; Agus Indarjo; Ridwan Shabir; Asriadi; Ayu Tri Fatma; Rezkyana; Suriyanti; Nabila; Rukisah; Achmad Daengs GS
Berdikari: Jurnal Pengabdian Masyarakat Indonesia Vol. 2 No. 1 (2019): Berdikari: jurnal Pengabdian Masyarakat Indonesia
Publisher : Future Science

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

The purpose of this service is the analysis of community participation in world cleanup day activities and the composition of waste on the Amal Lama Beach, Tarakan. The sampling method is based on a random sampling method, wherein the sampling is in accordance with the awareness and awareness of the community regarding environmental cleanliness in the old charity coastal area of Tarakan city. Retrieval of data based on the attendance results of attendance world cleanup day activities based on age, based on sex, based on the participating agency activities and based on the type of waste. The results of the study after World Cleanup Day activities found 4 different types of waste, namely the type of waste from the community / local residents amounting to 385 kg with a percentage of about 45.45%; types of local tourist waste amounted to 16kg with a percentage of about 1.89%; types of waste from nature amounting to 254 kg with a percentage of about 29.99%; type of waste from seaweed cultivation is 192 kg with a percentage of about 22.67%.

Peningkatan Kualitas Air Dengan Proses Filtrasi di Embung Desa Bebatu, Kecamatan Sesayap Hilir, Kabupaten Tana Tidung, Provinsi Kalimantan Utara, Indonesia Agus Indarjo; Christine Dyta Nugraeni; Mufrida Zein; Gazali Salim; Achmad Daengs GS
Berdikari: Jurnal Pengabdian Masyarakat Indonesia Vol. 2 No. 2 (2020): Berdikari: jurnal Pengabdian Masyarakat Indonesia
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (282.833 KB)

Program pengabdian kepada masyarakat bertujuan untuk mengedukasi masyarakat terkait meningkatkan kualitas air dengan proses filtrasi di embung desa bebatu Kecamatan Sesayap Hilir Kabupaten Tana Tidung Provinsi Kalimantan Utara. Pengabdian ini dilakukan secara eksplanatori dengan pendekatan kuantitatif. Teknik pengumpulan data dilakukan dengan cara observasi. Metode analisis data berupa uji beda Paired Sample T-Test.. Hasil dalam program pengabdian ini menunjukkan bahwa kualitas air di embung Desa Bebatu, Kecamatan Sesayap Hilir Kabupaten Tana Tidung Provinsi Kalimantan Utara jika ditinjau secara fisika memiliki nilai TSS 12,6 mg/L dengan standar baku mutu air 50 mg/L, nilai TDS 868 mg/L dengan standar baku mutu air 1000 mg/L sehingga memenuhi krtieria baku mutu air, artinya air Embung Desa Bebatu setelah di filtrasi termasuk layak untuk dikonsumsi. Sedangkan ditinjau secara kimia, air embung di Desa Bebatu setelah proses filtrasi memiliki kandungan ammonia 0,1082 mg/L dengan standar baku mutu air 0,3 mg/L, nitrit 0,0954 mg/L dengan standar baku mutu air 0,06, besi 0,124 mg/ L dengan standar baku mutu air 0,3 mg/L , dan seng 0,198 mg/L dengan standar baku mutu air 0,05 mg/L. Nilai yang dihasilkan dari pengujian kimia setelah filtrasi termasuk dalam standar baku mutu air sehingga air di Embung Desa Setabu layak untuk dikonsumsi dan dilakukan upaya peningkatan

Analysis Activities International Coastal Clean-up in Pantai Amal Baru, Tarakan Indonesia Gazali Salim; Agus Indarjo; Mufrida Zein; Asriadi; Ayu Tri Fatma; Rezkyana; Nasrul; Rusli; Suriyanti; Nabila; Achmad Daengs GS; Rukisah; Christine Dyta Nugraeni
Berdikari: Jurnal Pengabdian Masyarakat Indonesia Vol. 2 No. 2 (2020): Berdikari: jurnal Pengabdian Masyarakat Indonesia
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1053.917 KB)

Tarakan administratively is a city which has a fairly wide coastal area both land and sea which is categorized ecologically as an island that has a high level of natural resources. The magnitude of this potential has a significant impact on large-scale exploitation to meet economic needs by not referring to environmental sustainability in a sustainable manner such as the presence of waste due to fisheries or community life activities on the coast. The purpose of this research is to study the analysis of international coastal cleanup (ICC) in the Pantai Amal Baru of Tarakan city. The main research results in the activities of the ICC on the Amal Baru beach found 3 different types of waste, namely the type of waste from seaweed cultivation at 608 kg with a percentage of 58.29%; types of waste from residents around the New charity beach by 405 kg with a percentage of 38.83%; the type of waste from nature is 30 kg with a percentage of 2.88%.

Analysis of Factors Affecting Income Distribution Inequality in Indonesia 2009-2013 Period Enny Istanti; Bramastyo Kusumo Negoro; Achmad Daengs GS
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 4 No 2 (2021): March 2021
Publisher : LPPM of NAROTAMA UNIVERSITY

Purpose: to analyze the effect of population, minimum wages and unemployment on inequality of income distribution in Indonesia. This study uses secondary data in the form of panel data consisting of time crosses for the period 2009-2013 and cross places in 33 provinces in Indonesia Design/methodology/approach: The analysis carried out is a quantitative analysis using multiple linear regression to answer the problem formulation and determine the effect of predetermined variables. Findings: All independent variables are said to have a joint (simultaneous) influence on the dependent variable because it is seen from the level of significance that the number is 0.002 less than 0.05, which means that there is a significant effect simultaneously between the population, minimum wages and unemployment on inequality of income distribution. in Indonesia the period 2009-2013. There is a partially significant effect between the minimum wage and the inequality of income distribution. The minimum wage variable has a dominant influence on inequality in income distribution in Indonesia for the 2009-2013 period. Practical implications: To Intensify business in the economic sector in order to touch the lower class of society Originality/value: This paper is original Paper type: Research paper

Co-Authors , Elfitra Desy Surya A Susanto Abdul Aziz Sholeh Abdul Jabarsyah Abdul Samad Arief Agnes Martalina Gasmi Agus Indarjo Agus Indarjo Agus Indarjo Agus Syahrani Ahen Nikolas Banoet Ahmad Muflih Ahmad Rizani, Ahmad Aisya Faradilla Putri Alfiah Nofiana Ali Muhdor Amaliyah Amanda Putri Herman Boedhiarti Ana Sriekaningsih Andreansah Andreansah Andriani Andriani Ani Herna Sari Anis Yuli Astutik Anky Fibrianti Annisa Rahmawati Annisa Rahmawati ANNISA RAHMAWATI Annisa Rahmawati Anugrah Rossytasari Aridha Prasetya Aridha Prassetya Arifah Hidayati Arminarahmah, Nur Asfar, Dedy Ari Asmara Indahingwati Asmawan, Darul Asriadi Asriadi Ayu Tri Fatma Ayu Tri Fatma Ayuningtyas, Fitri Bambang Karnain Bambang Karnain Bambang Karnain Bambang Karnain P Benedictus Alexyagtus Wangge Bramastyo Kusumo Negoro Bramastyo Kusumonegor Bramastyo Kusumonegoro Chairil Effendy Chamariyah Chin, Jacky Dana, Tarisa Dani Feki Kris Koro Dawam Multazamy Rohmatulloh de Vera, Rosemarie Virginia M. Dedy Surahman Deki Qohhar Dema Erita Deviana Amanda Putri Dewi Putri Rahmawati Dewi, Rina Diana Zuhro Diana Zuhro Diana Zuhroh Diana Zuhroh Diana Zuhroh Dionisius Aldio Manuhutu Dita Indah Sari Dody Suhermawan Donny Antonius Saputra, Ignatius Dwi Krisnara Dwi Nisa Widhawati Dwi Prasetyo Edo Galih Permadi Eka Tupiana Ely Julianus Tiballa Enny Istanti Enny Istanti Enny Istanti Enny Istanti Enny Istanti Enny Susanti Erida Nursiana Erwin Tri Kurniyanto Eva Desembrianita Fanisa, Fairuz Fery Riyanto Fidah Indrayanti Fikri Firdaus Fikri Firdaus Firmansyah, Moch. Rachmandany Fitri Anggraini Freddy Cahyadi Gazali Salim Gede Wiyasa Handayan, Erna Hariyadi Hariyadi Hariyanie, Erni Harly Okprana Harsono Teguh Harsono Teguh S Harsono Teguh Santoso Heri Kusyanto Heri Toni Hendro P Hesti Pandu Widodo I Gd Wiyasa I Gde Wiyase I Gede Wiyasa Ida Ayu Putu Sri Widnyani Iklima Adilvi Artafilah Indrawati Indrawati Indriana Kritiawati Indriani Wuri Puspitasari Intan Febria Nita Intan Permata Sari Irma Hakim Jaya Tata Hardinata Jose Marco G. Reyes Junaidi, Muhamad Karnain, Bambang Karolus Sonu, Karolus Kornelia Sarce Kristian Mangku Setyo Panjaitan Kristiawati, Indiana Kristiawati, Indriana Kusumo Negoro, RM. Bramastyo Lapoliwa, Gerdha Erlinda Sari Lestari, Veronika Nugraheni Sri lestari, winda Lia Amalia Lintiyaningrum, Indriyani Lubis, Mhd. Dicky Syahputra Mahjudin , Mahjudin Mahjudin . Mahjudin . Mahjudin Mahjudin Mahjudin Mahjudin Mahjudin Mahjudin Mahjudin, M Mahrusul Faizin Malik Hidayatullah Maria Yovita R Pandin Maria Yovita R Pandin Maria Yovita Yovita R Pandin Mashudah Hufron Mayang Puspita Amara Mhd Ali Hanafiah Moch Adam Fahmiansyah Moch Indrawan Moch Rizaldy Rahmansyah, Moch Rizaldy Moch. Rachmandany Firmansyah Moch. Rizaldy Rahmansyah Mochamad Indrawan Moh. Riskaedi Febriyan Morina Irma H.P Mufrida Zein Mufrida Zein Muhamad Azis Firdaus Muhammad Fajar Alvian Muhammad Firdaus Muhammad Firdaus Muhammad Yusuf Musriha Musriha Mutiara Fadhillah Nabila Nabila Nadia Natalia Syahfitri Nadya Vicky Nasrul Negoro, Bramstyo Kusumo Ngono Citra Zippora Ni Luh Wiwik Sri Rahayu Ginantra Niawati, Niawati Nisa Widhawati Nisfatul Lailah Nuah P. Tarigan, Nuah P. Nugraeni, Christine Dyta Nur Ahlina Febriyati Nur Arminarahmah Nurmawati Nurmawati Nurul Amien Rosadisyam Okky Novianto Padjrin Padjrin Pandu Widodo, Hesti Pendi Tandi Bua Permana Ari Soejarwo Permana Ari Soejarwo Prada, Arys Prakoso, Lukman Yudho Pranoto, Hendro Purnama Putra , Nuzul Rachmansyah, Moch. Rizaldy Rachmat Susanto Rahmadani Wahalima Rosani Ramansyah Hidayat Ratih Tristianingsih Ratnauntarie, Dwie Retno Susanti Retno Susanti Retno Susanti Rezkyana Rezkyana Ridwan Shabir Rihfenti Ernayani Rina Dew Rina Dewi Rina Dewi Rina Dewi Rini Yayuk Priyati Ririn Sulistyowati Rita Rita Riyadi Nugroho Rizky Khairunnisa Sormin RM Bramastyo KN RM BRAMASTYO KUSUMO NEGORO Robbi Rahim Roymon Panjaitan Ruchan Sanusi Ruhan Sanusi Rukisah, Rukisah Rulinawaty Rusli s sutiyono S. Sugiharto Saipul Al Sukri Samsul Aripin Sandoval, Marcos R. B. Sanusi, Ruchan Sara Surya Shahran Shahran Silfia Andini, Silfia Sirajuddin Siti Khotimah Siti Nurul Hidayah Slamet Imam Syafii Soemantri, Asep Iwa Sugeng Santoso Sugiarto S Sugiharto Sugiharto Sugiharto Sugiharto Sugiharto Sujatmiko, Dedi Sujono Sujono Sulistyo Andarmoyo Sumiati Sumiati Suriyanti Suriyanti Sutini Sutini Sutini Sutini, Sutini Sutopo Sutopo Suzan Fhelda Febrina Syafi'i Syafi'i Teguh, Harsono Teuku Afriliansyah Theodorus Kristianto Thomas Stefanus Kaihatu Tiara Ratnaningrum Timotius, Elkana Tjandra Wasesa Tjandra Wasesa Toni, Heri Tony, Heri Tries Ellia Sandari Vicky Ardiansyah Vinny Alfanencia Yoastita Vivi Puspita Anggraeni Vivilitan Vivilitan Wajdi, Muh Barid Nizarudin Wanto, Anjar Wasesa, Tjandra Widji Nurhayati Winanjaya, Riki Wiratna Wiratna Wiratna Wiratna, Wiratna Wiyasa, I Gede Yen Thi Hong Pham Yuni Rachmawati Zainul Arifudin Zuhro, Diana Zulia Almaida Siregar

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