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All Journal JURNAL BISNIS STRATEGI Ilmu Administrasi Publik Jurnal Bisnis dan Manajemen Jurnal Ad'ministrare: Jurnal Pemikiran Ilmiah dan Pendidikan Administrasi Perkantoran MIX : Jurnal Ilmiah Manajemen Jurnal Akuntansi dan Pajak Syntax Literate: Jurnal Ilmiah Indonesia Applied Information System and Management Scientific Journal of Reflection : Economic, Accounting, Management and Business DIJB (Diponegoro International Journal of Business) SEIKO : Journal of Management & Business JURNAL PENDIDIKAN TAMBUSAI Jurnal Pengabdian Dharma Laksana Accounting and Management Journal JIMF (JURNAL ILMIAH MANAJEMEN FORKAMMA) Penentuan harga obligasi dan teori tingkat bunga JURNAL PEMASARAN KOMPETITIF EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Dinasti International Journal of Management Science Jurnal Manajemen Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Jurnal Darma Agung Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Lokabmas Kreatif : Loyalitas Kreatifitas Abdi Masyarakat Kreatif Jurnal Disrupsi Bisnis Jurnal Ekonomi Efektif Jurnal PADMA: Pengabdian Dharma Masyarakat Journal of Applied Business, Taxation and Economics Reseach Jurnal PKM Manajemen Bisnis Jurnal Pemberdayaan Masyarakat Indonesia (JPMI) Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi (JEMBA) Jurnal Ilmiah Mahasiswa (JIMAWA) Journal of Social And Economics Research Journal of International Conference Proceedings Jurnal Abdi Masyarakat Humanis Jurnal Bisnis Kompetitif Journal of Artificial Intelligence and Digital Business Journal of Research and Publication Innovation Indonesian Journal of Interdisciplinary Research in Science and Technology (MARCOPOLO) TOFEDU: The Future of Education Journal International Journal of Economics, Management and Accounting Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi APPA : Jurnal Pengabdian Kepada Masyarakat Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat Karimah Tauhid Journal of Education Religion Humanities and Multidiciplinary Jabdimas: Jurnal Pengabdian Masyarakat Jurnal Pengabdian kepada Masyarakat : Kreasi Mahasiswa Manajemen Jurnal Penelitian Pendidikan Indonesia Jurnal Intelek Dan Cendikiawan Nusantara Maneggio SocServe: Jurnal Pengabdian kepada Masyarakat JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Intelek Insan Cendikia Svarga Pena: Jurnal Pengabdian Kepada Masyarakat JAS (Jurnal Akuntansi Syariah) Jurnal Ilmiah Manajemen Dan Kewirausahaan Benefit: Jurnal Manajemen dan Bisnis Economic Management Business Research Journal Maneggio Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis
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PENGARUH CURRENT RATIO, RETURN ON EQUITY, DAN DEBT TO ASSET RATIO TERHADAP HARGA SAHAM DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL INTERVENING (Studi Pada PT. Astra Agro Lestari, Tbk Periode 2014-2023) Octavia Meganingrum; Masno Marjohan
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 2 No. 4 (2025): AGUSTUS - SEPTEMBER 2025
Publisher : PT. Intelek Cendikiawan Nusantara

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

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Current Ratio, Return on Equity, Debt To Asset Ratio terhadap Kebijakan Dividen, Pengaruh Kebijakan Dividen terhadap Harga saham, dan pengaruh Current Ratio, Return On Equity, Debt to asset Ratio terhadap Harga Saham, serta kemampuan kebijakan dividen dalam memediasi pengaruh Current Ratio, Return On Equity, Debt to asset Ratio terhadap Harga Saham PT Astra Agro Lestari Tbk periode 2014-2023. Populasi dalam penelitian ini menggunakan data sekunder berupa laporan keuangan dari PT Astra Agro Lestari Tbk periode 2014-2023. Proses pengambilan sampel menggunakan metode purposive sampling. Penelitian ini menggunakan metodologi kuantitatif. Analisis data menggunakan metode analisis regresi linier berganda dan analisis Jalur dengan bantuan SPSS versi 26. Hasil penelitian ini menunjukan bahwa Current Ratio, Return on Equity, dan Debt to asset ratio secara parsial dan simultan tidak berpengaruh terhadap kebijakan dividen dan Harga saham. Kebijakan dividen juga tidak menunjukan pengaruh signifikan terhadap Harga saham. Dan dalam penelitian ini, kebijakan dividen tidak mampu memediasi pengaruh Current Ratio, Return on Equity, dan Debt to asset ratio terhadap Harga saham PT Astra Agro Lestari, Tbk Periode 2014-2023
PENGARUH RETURN ON ASSET, CURRENT RATIO, DEBT TO ASSET RATIO, DAN TOTAL ASSET TURNOVER TERHADAP FINANCIAL DISTRESS PADA PT LEYAND INTERNATIONAL Tbk PERIODE 2014-2023 Hartati, Arini Nur; Marjohan, Masno
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 5 (2025): September
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i5.1386

Abstract

This study aims to determine the effect of Return On Asset, Current Ratio, Debt to Asset Ratio, and Total Asset Turnover on financial distress at PT Leyand International Tbk during the 2014-2023 period. The method used in this research is a quantitative associative approach with secondary data obtained from the company's annual financial statements for 10 years. Data analysis was performed using multiple linear regression with the help of the SPSS25 program. T test results show that Return On Asset (0,041<0,05) and Debt to Asset Ratio (0,036<0,05) have a significant effect on financial distress. Conversely, Current Ratio (0,461>0,05) and Total Asset Turnover (0,091>0,05) have no significant effect on financial distress. Meanwhile, the f test results show that Return On Asset, Current Ratio, Debt to Asset Ratio, and Total Asset Turnover together have a significant effect on financial distress with a significance value of 0.006 with a coefficient of determination (R²) of 0,825 or 82,5%. Thus, it can be concluded that although not all independent variables have a partial effect, the four financial ratios simultaneously have an influence on the company's financial distress condition
Analisis Peran Moderasi Good Corporate Governance (GCG) pada Hubungan Profitabilitas dan Solvabilitas terhadap Nilai Perusahaan (Pada Perusahaan yang Terdaftar di IDXBUMN20 Tahun 2020-2024) Nurafifah, Nurafifah; Marjohan, Masno; Sampurnaningsih, Sri Retnaning
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 3 (2025): Agustus - October
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i3.2886

Abstract

Tujuan penelitian ini adalah untuk menguji dan menganalisis baik secara parsial dan simultan serta melihat peran moderasi Good Corporate Governance (GCG), pada hubungan Profitabilitas dan Solvabilitas terhadap Nilai Perusahaan (Tobin’s Q) pada perusahaan yang terdaftar di IDXBUMN20 tahun 2020-2024. Metode penelitian ini adalah asosiatif kuantitatif dengan mengunakan model regresi data panel. Pengujian yang di lakukan dengan uji asumsi klasik, uji model, uji hipotesis, uji model regresi data panel. Penentuan sample mengunakan metode purposive sampling dan mendapatkan 11 perusahaan sebagai samplenya. Alat analisis yang digunakan Eviews13. Hasil penelitian secara parsial adalah ROA dan DER memiliki pengaruh signifikan terhadap nilai perusahaan, sedangkan NPM tidak memiliki pengaruh signifikan terhadap Nilai Perusahaan. Uji secara simultan pada ROA, NPM, dan DER berpengaruh signifikan terhadap Nilai Perusahaan. Hasil analisis MRA adalah GCG tidak memoderasi hubungan ROA, NPM dan DER terhadap Nilai Perusahaan (Tobin’s Q). 
Manajemen Keungan Digital Sri Puspita Sari; Anjely Shukriya Aini; Anwar Sanusi; Jasica Asih Hati; Muhammad Adam; Nani Qurotul A’yun; Masno Marjohan
Jurnal Ilmiah Manajemen dan Kewirausahaan Vol. 4 No. 2 (2025): Jurnal Ilmiah Manajemen dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimak.v4i2.4637

Abstract

The rapid development of digital technology has brought a revolutionary impact on almost every aspect of life, including finance. Digital financial management is not just about using financial applications or accounting software, digital financial management offers various advantages, this transformation also presents major challenges. The method used in this research activity uses a qualitative approach method where this approach explores and understands the meaning of some individuals or groups of people who come from social problems. The scope of digital financial management is the entire financial management activity that involves the use of information technology as the main tool in the process of planning, budgeting, reporting, auditing, and financial decision making. The scope of digital financial management is the entire financial management activity that involves the use of information technology as the main tool in the process of planning, budgeting, reporting, auditing, and financial decision making. Digital financial management has been widely implemented in various sectors, both public and private, with varying results. Digital financial management is a fundamental transformation in financial management driven by the development of digital technology. This transformation offers various benefits, such as increased efficiency, transparency, accountability, and better decision making. However, its implementation also faces various challenges and obstacles that need to be overcome.
Masa Depan Manajemen Keuangan Digital Marichicha Puicha L Sianturi; Aji Rahmansyah; Dadin Tajudin; Agus Salahudi; Reza Muhammad; Salsabila Esa Utami; Masno Marjohan
Jurnal Ilmiah Manajemen dan Kewirausahaan Vol. 4 No. 2 (2025): Jurnal Ilmiah Manajemen dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimak.v4i2.4740

Abstract

In the last two decades, the world has witnessed a digital transformation that is still taking place in various areas of life, and the financial sector is one of the most significantly affected. Financial management as a discipline and professional practice basically aims to manage financial resources effectively and efficiently to achieve organizational goals. Data security and privacy are crucial issues, especially with the increasing cyber attacks on the financial system. The method used in this research activity uses a qualitative approach method where this approach explores and understands the meaning of some individuals or groups of people who come from social problems. The scope of digital financial management is the entire financial management activity that involves the use of information technology as the main tool in the planning, budgeting, reporting, auditing, and financial decision-making processes. The main goal of financial management, including in the digital context, remains consistency, namely financial performance for organizational value. In commercial companies, this means maximizing shareholder wealth or company value in a sustainable manner. The future of digital financial management in Indonesia promises an increasingly profound transformation in the way individuals, businesses, and governments manage finances. Digitalization has been shown to increase process efficiency, expand access to services, and create innovative opportunities in the financial sector. Overall, the future of digital financial management in Indonesia is more sophisticated as new technologies will continue to be adopted – AI.
The Effect of Financial Reporting on Company Value The Impact of Company Financial Statement Fraud Marjohan, Masno; Adhe Purnomo, Nugroho; Dwi Pratama, Guruh
Benefit: Jurnal Manajemen dan Bisnis Vol. 8 No. 2 (2023): Benefit : Volume 8 Desember No 2 tahun 2023
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/benefit.v8i2.3585

Abstract

The purpose of the study is to find out and analyze more deeply the impact of financial statement fraud on the value of companies in the housing construction sector. We use panel data analysis to uncover connections between external pressures, industry research, and financial statement fraud. We know financial fraud is common in developed countries among property developers, but relatively limited in developing countries. Investors play an important role in diamond fraud and financial statement fraud, as they significantly affect the value of the company. So, accurate information that reflects actual conditions without resorting to fraudulent practices. Transparency in financial reporting is essential to safeguard the interests of internal and external stakeholders. We suggest enhancing the role of Internal Audit and implementing robust risk management measures to strengthen internal control mechanisms and enable business expansion and innovation. Our main goal is to eradicate financial fraud, thereby increasing the overall value of companies in the Property and Real Estate sector.
Financial Management helps Financial Ratio Analysis to Share Price in the Largest Cigarette Company in Indonesia: Financial Management helps Financial Ratio Analysis to Share Price in the Largest Cigarette Company in Indonesia Marjohan, Masno; Supratikta, Hadi
Benefit: Jurnal Manajemen dan Bisnis Vol. 9 No. 2 (2024): Benefit : Volume 9 Desember No 2 tahun 2024
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/benefit.v9i2.5178

Abstract

The purpose of this research is to find out the role of financial management as a tool to analyze financial ratios to share prices, which consist of cash ratio, net profit margin, and earnings per share, and simultaneously and partly in share prices of listed tobacco companies, in the Indonesian Stock Exchange. Exchange 2013-2022. The research sample is financial statements for 10 years. The data analysis method is a quantitative analysis method with SPSS analytical tools in the form of multiple linear regression. Version 25. The analysis shows that at the same time, the independent variable has a significant effect on stock prices. In the case of the shareholders' ratio variables, the net profit margin ha does not affect the stock price, while the earnings per share (EPS) has a significant effect on the stock price. Recommendations for future research are recommended to increase variables and companies.
Pengaruh Volume Penjualan Saham dan Tingkat Suku Bunga Terhadap Harga Saham di Industri Barang Konsumsi Kosmetik dan Keperluan Rumah Tangga yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2016-2023 Putri, Zulfati Zianurisma; Marjohan, Masno
Economic Management Business Research Journal Vol 1, No 2 (2025): Agustus 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/ember.v1i2.6357

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh volume penjualan saham dan tingkat suku bunga terhadap harga saham di industri barang konsumsi kosmetik dan keperluan rumah tangga yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2016-2023. Penelitian ini menggunakan metode kuantitatif dan menggunakan eviews-13. Adapun teknik analisa data yang digunakan yaitu data panel dengan estimasi model data panel yaitu FEM (Fixed Effect Model) menggunakan uji asumsi klasik yaitu uji multikolnieritas, uji heteroskedastisitas, dan analisis regresi data panel serta uji hipotesis yaitu uji T dan uji F. Hasil dari penelitian menunjukkan bahwa secara parsial, variabel volume penjualan saham (X1) diperoleh T hitung sebesar -10,04298 T tabel yaitu 2,439 dan nilai sig. 0,0000 0,05, maka variabel volume penjualan saham berpengaruh negatif terhadap harga saham. Secara parsial, variabel suku bunga (X2) diperoleh T hitung sebesar -0,357076 T table yaitu 2,439 dan nilai sig. 0,7233 0,05, maka variabel tingkat suku bunga (X2) tidak berpengaruh berpengaruh terhadap harga saham. Secara simultan Nilai F hitung sebesar 38,78786 F table yaitu 3,2381 dan nilai sig. 0,000000 0,05 maka variabel Volume Penjualan Saham, Suku Bunga berpengaruh terhadap Harga Saham.
MANAJEMEN PERSEDIAAN DALAM MENINGKATKAN LABA DIMASA PADEMI COVID- 19 STUDI EMPIRIS PADA UKM DIBAWAH NAUNGAN DISPERINDAG DAN KOPERASI KABUPATEN PURWAKARTA Sugiyanto, Sugiyanto; Holiawati, Holiawati; Ruhiyat, Endang; Marjohan, Masno; Waryanto, Hendro
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 2 No 2 (2021): Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/al-jpkm.v2i2.10496

Abstract

Tujuan dari pengabdian kepada masyarakat di Koperasi dan UKM di Disperindak Kabupaten Purwakarta Jawa Barat adalah untuk mengetahui seberapa besar penerapan sistem persedian barang dan peningkatan laba masa Pandemi Covid-19 pada usaha mikro kecil menengah dan koperasi. Metode pengabdian yang digunakan adalah Descriptif Assosiatif dengan metode pendekatan data kualitatif. Permasalahan sebagai berikut  : (1) Koperasi dan UKM belum menyelenggarakan penggunaan akuntansi yang baik pada kegiatan bisnis UMKM. Solusi yang diberikan yaitu tim PKM akan mengsosialisasikan atau memberikan materi tentang siklus akuntansi dan manfaat atau tujuan dari penyusunan laporan keuangan serta pentingnya penyusunan laporan keuangan, dengan mengarahkan perusahaan untuk membiasakan mencatat setiap transaksi, mencatat kegiatan usaha yang ada sesuai dengan standar akuntansi secara lengkap. Hasil  PkM berkontribusi untuk meningkatkan efisiensi pencatataan akuntansi dan keuangan menjadi lebih ringkas dan sistematis, serta meningkatkan kontrol pencatatan, dengan cara peserta dapat identitas transaksi atau kejadian yang mudah dilihat dan diingat oleh para pelaku ukm dan koperasi. (2) Peserta Ukm dan Koperasi dapat membuat jurnal transaksi. membuat jurnal hingga membuat laporan sederhana. (3) Target luaran pada program persedian dan pembukuan melalui Android. Hasil dari kegiatan ini secara nasional agar dapat dimanfaatkan sebagai literatur dalam bidangnya seperti artikel pada media masa cetak/elektronik, dan peningkatan mutu keberadaan mitra. Kegiatan ini diharapkan dapat keberlanjutan.
EFFICIENCYANALYSIS OF COST COMPARE TO ASSETS ON SHARIA BANKWITH OFFICE CHANNELING Kusumaningsih, Ani; Juanda, Gustian; Marjohan, Masno
EAJ (Economic and Accounting Journal) Vol. 1 No. 2 (2018): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v1i2.y2018.p95-103

Abstract

Efficiency is a theoretically parameter that can be used to measure the bank performance. This research aims to find out the factors that can cause the efficiency value difference of Sharia Bank (Unit Usaha Syariah/UUS) in Indonesia, especially which have the office channeling facility. The research data is monetary data of Sharia Bank excludeBPD (Bank Pembangunan Daerah/Local Development Bank). It was obtained from Bank of Indonesia. Then, it was divided into input and output variables. The determination of input output variables at this research uses parametric approach, Stochastic Frontier Approach (SFA). Its input output variables consist of Total Loan, Total Effect, Labor Cost, Interest Cost, Total Cost and compare to Total Asset. The methods used in this study are measured in percentage. Closer to 100% means a bank acts more efficient. In each period (2011-2015), there are efficiency score, which is resulted by comparing one bank to others in sample. It implies that one bank acts as the most efficient bank in each year relatively to others. The efficiency score for the most efficient bank is 100%.The result of the analysis shows the mean of score for all of bank (UUS exclude BPD) is more than 99% which is nearly 100%. And the highest score is Bank OCBC NISP Tbk.
Co-Authors Adam Ardiansyah Adhe Purnomo, Nugroho Adi Pratama Adi Pratama, Adi Afrilia, Dwi Agus Salahudi Agustiani, Mulia Ahmad Arifin Aji Rahmansyah Akhmad Akbar Akiko, Leidy Vit Alinda Nurayani Amelia Putri Andica, Juita Andriani, Jeni Angga Priyanto Anggun Anggraini Ani Kusumaningsih Anin Ladila Anjely Shukriya Aini Annisa Nurlita Putri ANNISA SALSABILA Anthony Setiawan Anwar Sanusi Armanid, Aura Arsid Arsyil Firian, Yuan Atiawati Atiawati Audryna, Leyryza Avivah Sri Handayani Azian M Safan Azmi Nabilah Beta Mentari Bunga Westu Lestari Cakra Wicaksono Clariyani S., Rospita Dadin Tajudin Daniel David Camberra Delsa Yunia Permatasari Desak Made Sukarnasih Dewi Nurjana Dwi Pratama, Guruh Dwi Setiawati E Nurzaman AM Eka Retno Utari Eko Budi Satoto Endah Sri Rahayu Erine Sulistiana Erthride Maharai Puri Dharmajati Erwan Syafri Fauziah, Uhti Febrianto, Satriyadi Firdaus Tampubolon Galuh Artya Wardhani Gunawan, Rizkqi Aji Guruh Dwi Pratama Guruh Dwi Pratama Gustian Juanda Hadi Broto Hadi Mubarak Hadi Supratika Hadi Supratikta Hamsinah Hamsinah Hamsinah Hamsinah, Hamsinah Handayani, Yesie Hanie Supandi Haqiqi Lina Layyin Hartati, Arini Nur Havizh, Muhammad Hendro Waryanto Hermawan, Rangga Adhitia Hifny, Muhammad Hilya Hasanah Holiawati Holiawati Holiawati Holiawati, Holiawati Humaeroh, Fitri I Made Suidarma Ika Sari, Sandra Ayu Intan Pratiwi, Niken Irawan, Yopie Islami, Firda Istihfadloh Istihfadloh Janitra, Olief Zaki Jasica Asih Hati Jefri Burhan, Jefri Jeni Andriani Jeni Andriani Josef Tomana Juanda, Gustian Juhaeri Jurna, Jurna Kaban, Ira Caharina Kartika Sari Kartika Sari Kartolo, Rachmat Karwito Karwito Khayatun Nufus Komang Sri Widiantari Kurniawan, Rusdi Kurniawan, Zen Kusumaningsih, Ani L. Tobing, Rangga Latipah, Nunung Lestari, Bunga Westu Lestari, Nurul Khofifah Leyryza Audryna Lisdawati Lisdawati Marichicha Puicha L Sianturi Marliana Marliana Marliana Marliana, Marliana Marsudiana, I Dewa Nyoman Martini, Evrillisa Martono, Adi Master Irfan Ibrahim Maswarni Maswarni Mentari, Beta Meylani, Shella Mila Nurmila Mimi Jamilah Muhammad Adam MUHAMMAD AGUS SALIM Muhammad Husni Thamrin, Muhammad Husni Mulia Agustiani Muslim Muslim Nabilah, Azmi Nafiisah Adhanurrizqi Nani Qurotul A’yun Naning Oktaviana Nardi Sunardi Nardi Sunardi Nardi Sunardi Nia Januari Niken Intan Pratiwi Nofeel Fatwanah Hubeis Nur Alim Yuliyanto Nur Ubed Nur'aini, Eni Nurafifah, Nurafifah Nurayani, Alinda Nurmala Sari Nurmala, Riska Nurmin Arianto Nursan, Elvira Nurul Khofifah Lestari Nurul Yaqin Octavia Meganingrum Octavia, Isnaini Pajar Pajar Pajar, Pajar Pamuji, Bombong Ahmad Permatasari, Delsa Yunia Pranoto Pranoto Pratama, Guruh Dwi Purnomo, Bandi Putra, Robi Nugraha Sayi Putri Novelia Putri Nurlaila Putri, Zulfati Zianurisma Rachmat Kartolo Rachmawaty Rachmawaty Rachmawaty Rachmawaty Rachmawaty, Rachmawaty Rahayu, Endah Sri Rahma Puspita Rangga Adhitia Hermawan Rangga L. Tobing Rasyidi, Muhammad Gafar Regina Sakeletuk Regina Sakeletuk Reza Muhammad Riandi, Arif Riangga Fathurrahman Richard Taufik Alkausar Rini Suryani, Rini Riska Nurmala Rizki Pramuditya Kurniatama Rizki Satria Ruhiyat, Endang Rusdi Kurniawan Rusilowati, Umi Safan, Azian M sahroni Sahroni Sahroni Sahroni Sahroni Sahroni Sahroni Sakeletuk, Regina Salsabila Esa Utami Sarwani Sarwani Sayu Ketut Sutrisna Dewi Seno Aji Firstianto Septiono, Wakhid Lukas Setiawan, Anthony Setiawati, Dwi Shella Meylani Sitepu, Sri Henny Romauli Siti Khoiriah Siti Marpuah Siti Nurhalimah Sitohang, Veronica Lusianna Sri Handayani, Avivah Sri Puspita Sari Sri Retnaning Sampurnaningsih Stiawan Zulkarnaen Sugiyanto - Sugiyanto Sugiyanto Sukristian Putra Supandi, Hanie Supratikta, Hadi Suradi Suradi Suyanto Suyanto Tanri Rekatami Taufik Awaludin Tomana, Josef Turnip, Jhon Sutrisno Ulfah, Siti Maryana Umi Rusilowati Utomo, Widodo Budi Wahyu Hidayat Wahyu Hidayat Waruwu, Nofirman Yantoni Waryanto, Hendro Yansyah, Rusli Yayan Sudaryana Yesie Handayani Yopie Irawan Yulian Bayu Ganar YULIYANTI, SRI Yuni Hutari Wafid Yunita Yunita Yunita Yunita Zaharuddin Zahra Fahria Zulfahmi, Muhammad Zaki Zulfitra Zulfitra Zulfitra Zulfitra Zulfitra zulfitra, Zulfitra