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Ali Djamhuri

Universitas Brawijaya

Author-ID : 254772

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The Influence of Self-Assessment System, Tax Knowledge, Love of Money, and Compliance Costs on Tax Evasion with Tax Incentives as a Moderating Variable for MSME Taxpayers Ustantini, Sinta; Prihatiningtias, Yeney Widya; Djamhuri, Ali
International Journal of Social Science and Business Vol. 8 No. 3 (2024): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v8i3.81163

This study aims to examine the influence of the Self-Assessment System, Tax Knowledge, Love of Money, and Compliance Costs on Tax Evasion with Tax Incentives as a Moderating Variable for MSME Taxpayers. The Theory of Planned Behavior is used as the theoretical framework in this research. This study utilizes primary data, and the sample is selected using purposive sampling, resulting in a sample from 150 respondents. The research employs quantitative data analysis with multiple linear regression and moderated regression analysis methods. The results of the study indicate that the Self-Assessment System, Love of Money, and Compliance Costs significantly increase tax evasion, while Tax Knowledge reduces tax evasion. Additionally, the presence of tax incentives has a significant impact on tax evasion behavior among MSMEs. Properly regulated tax incentives can be an effective tool to moderate and reduce tax evasion .

Tax Planning Value Added Tax (Vat) and Article 4 (2) Tax on Income In Indonesia Sonbay, Ermida Fermiana; Djamhuri, Ali; Baridwan, Zaki
International Research Journal of Business Studies Vol. 15 No. 1 (2022): April - July 2022
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.15.1.53-62

As the largest source of state budget revenue, the government continually increases tax revenues, one of which is by providing comprehensive tax reforms to the public. The government's goal to maximize revenue in the taxation sector is contrary to the company's goal as a taxpayer, namely, trying to reduce the tax burden to obtain greater profits while still complying with government tax regulations. Hence, companies need to prepare a tax plan. This study aimed to identify the application of tax planning to minimize the payment of Value Added Tax (VAT) and PPh Article 4 Paragraph (2) at PT. BAP in 2013–2017 using qualitative research methods with a case study approach. This study uses a positive qualitative paradigm as a science-based on strict procedures and rules, deductive, nomothetic, relying on sense capture, and value-free. The results of the study showed the application of VAT and Income Tax Planning tax article 4 (2) transfer of land, buildings, and land and buildings in PT. BAP is tax planning by avoiding tax violations, tax planing with delays in crediting input taxes and tax planning through the purchase of bkp with VAT, but the implementation of this tax planning is unsuccessful and inefficient due to lack of knowledge and awareness of paying taxes so as to cause losses to PT. BAP Amounting to IDR 3,340,314,823. Therefore, taxpayers need to have the knowledge and awareness to fulfill their tax obligations in order to carry out tax planning properly.

Nilai Filosofi “Lopi Sandeq” Dalam Pengelolaan Penghasilan Nelayan Mandar (The Philosophical Value of “Lopi Sandeq” in Managing Mandar Fishermen’s Income) Susanti, Sri; Djamhuri, Ali; Purwanti, Lilik
Akutansi Bisnis & Manajemen ( ABM ) Vol 32 No 1 (2025): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v32i1.1558

This research was aimed to reveal the meaning of managing fishermen income based on the philosophical values of lopi sandeq. Phenomenology was the method used, with Mandar fishermen as informants. The results showed that the philosophical values of lopi sandeq also influenced the informants in managing their income. The spiritual values in the philosophy of lopi sandeq were reflected on informants’ qana'ah attitude and their standpoint that the uncertain income and the conditions of famine experienced were interpreted as sustenance and the will of Allah SWT. The value of togetherness in the philosophy of lopi sandeq was manifested in the form of cooperation and mutual trust between the informants and their wives in managing the income and financial transparency through verbal communication. The management of fishermen income was interpreted as a separation between meeting daily needs and personal finances through savings and investment activities. This separation was realized by budgeting expenses and avoiding debt. This management income reflected the value of simplicity in the lopi sandeq philosophy.

Analisis Komparatif Window Dressing: Meneliti Peranan Cash Holding, Financial Leverage, Kepemilikan Manajerial, dan Ukuran Perusahaan BUMN yang Terdaftar di BEI Tahun 2019-2022 Lauwnadi, Sharon Angel Kezia; Djamhuri, Ali
Jurnal Akuntansi Dan Keuangan West Science Vol 4 No 02 (2025): Jurnal Akuntansi dan Keuangan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jakws.v4i02.2209

Penelitian ini bertujuan untuk mendeteksi apakah terdapat indikasi praktik window dressing pada laporan keuangan perusahaan BUMN yang terdaftar di BEI selama periode 2019-2022. Praktik window dressing dengan efek yang signifikan biasanya terlihat pada laporan keuangan akhir tahun atau pada kuartal IV. Metode penelitian yang digunakan adalah uji beda dengan menggunakan uji Mann-Whitney (U-Test), dengan membandingkan nilai kuartal IV dengan masing-masing kuartal I, kuartal II, dan kuartal III. Variabel yang dianalisis meliputi cash holding, financial leverage, kepemilikan manajerial, dan ukuran perusahaan. Sampel data terdiri dari 13 perusahaan BUMN yang terdaftar di BEI selama periode tersebut. Berdasarkan hasil penelitian ini, ditemukan tidak terdapat perbedaan dalam nilai cash holding, financial leverage, kepemilikan manajerial, dan ukuran perusahaan. Hal ini menunjukkan tidak adanya perubahan nilai yang signifikan selama periode penelitian, sehingga dapat disimpulkan bahwa perusahaan BUMN yang terdaftar di BEI selama periode 2019-2022 tidak terindikasi melakukan praktik window dressing. Hal ini mengindikasikan perusahaan BUMN yang terdaftar di BEI tahun 2019-2022 sudah bertanggung jawab atas modal yang dipercayakan dengan sudah memberikan sinyal yang baik kepada para investor. Diharapkan manajemen perusahaan dan pengguna laporan keuangan dapat menggunakan hasil penelitian ini sebagai informasi yang relevan dalam mengambil keputusan ekonomi di masa depan.

STUDY ON DIRECTOR'S POLICY ON DISCHARGE WAITING TIME OF INPATIENTS IN UNIVERSITY OF MUHAMMADIYAH MALANG HOSPITAL Anwar, Jamilatus Syamsiah; Mansur, Muhammad; Djamhuri, Ali
Jurnal Aplikasi Manajemen Vol. 15 No. 2 (2017)
Publisher : Universitas Brawijaya, Indonesia

Completion inpatient discharge administration is a combination of some unit performance in services of a particular patient in a hospital. Delay in inpatient discharge due to delays in the completion process of administration have an impact such as prolong the waiting time of inpatient discharge. Waiting time can change patient's perception of the service quality of RS UMM. This study aims to determine the difference between waiting time of inpatient discharge service before and after enactment of director policy administration. This study is descriptive research with the research design use pre and post intervention. Development of data use observation in three (3) point of research, that is the ward, pharmacy, and cashier. The relationship between the director policy with inpatient discharge waiting time in RS UMM tested by using independent T-test in statistical software SPSS 20.0.The result showed no difference between waiting time of inpatient discharge services before and after implementation of director policy administration, although the data obtained that the waiting time before greater than waiting time after enactment of director policy administration (3,222 hours > 2,802 hours). The process of observation found another factor that suspected to affect the administrative process, they are the time of visiting from specialist over at 20.00 and under 07.00, the giving information of discharge patient not by the doctor in charge, a weak system of evaluation program by the managerial, and manufacture of prescription drugs that are not according with hospital formulary.

ANALYSIS OF SECTIO CAESAREA UNIT COST AS A BASIS TO RECOMMEND THE PRICE Widodo, Puguh Priyo; Hariyanto, Tatong; Djamhuri, Ali
Jurnal Aplikasi Manajemen Vol. 15 No. 4 (2017)
Publisher : Universitas Brawijaya, Indonesia

This research aims to know the amount of Sectio Caesarea unit cost as a basis to recommend the price. Beside that this research also aims to know cost component which influences Sectio Caesarea unit cost and to know factoHospital that can influence counting Sectio Caesarea unit cost in the hospital. The method used in this research is Operational research and this research is descriptive with an approach to quantitative and qualitative data. Unit cost calculation using real cost method. The results show that Sectio Caesarea unit cost as a basis to recommend the price of Rp. 7,687,231.03. Hospital costs currently only reach CRR 102.86%. The proposed price of Section Caesarea amounted to Rp. 7,878,000.00. Cost components that affect the unit cost are direct costs, indirect costs, and utilization. FactoHospital affecting the calculation of the unit cost include never done a cost analysis, incomplete data, human resource capability, knowledge of human resources, and lack of skills of human resources. From these results Need to do a cost analysis, revamping financial statements, and equipment inventory.

Sistem Akuntansi Manajemen sebagai Pemediasi Pengaruh Gaya Kepemimpinan dan Desentralisasi terhadap Kinerja Manajerial (Studi pada Satuan Rante, Andika; Rosidi; Djamhuri, Ali
Jurnal Aplikasi Manajemen Vol. 12 No. 3 (2014)
Publisher : Universitas Brawijaya, Indonesia

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

The aim of this study was to examine whether Accounting System Management (MAS) be able to mediate between the effect of leadership styles and decentralization on managerial performances. The population is work unit heads of Jayapura City with samples were 39 respondents. The analysis that was used in this study is Path Analysis. The results show that leadership style and decentralization affect on managerial performance and ManagementAccounting System (MAS) can be mediating between the effect of leadership styles and decentralization on managerial performances.

Husserl’s Phenomenology: A Study On The Construction Of The Meaning Of Tax, Zakat And Tithe Azmala, 'Ilya; Triyuwono, Iwan; Djamhuri, Ali
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 19 No 1 (2025): Jurnal Ilmiah Bisnis dan Ekonomi Asia
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jibeka.v19i1.2121

The purpose of this research was to find the meaning or interpret what has been conveyed by taxpayers’ income tax 21, profession zakat payers and tithers. The informant selection purposive sampling method was used. This research applied an interpretive paradigm with a Husserl’s transcendental phenomenology approach. Moreover, the unit of analysis used in transcendental phenomenology was intentionality, noema and noesis, intuition and intersubjectivity. Regarding the data analysis technique in this study were through the stages such as bracketing, horizonalization, cluster of meaning, textural description, structural description and composite description (synthesis of meaning and essences). Moreover, the deriving results of the research obtained four meanings of tax, zakat and tithe. It can be concluded from the informant's experience, spiritual meaning as a manifestation of obedience to God, physical meaning as an act according to the rule, mental meaning as forming mental health, and nationalist meaning as a form of strategy against phobia.

Pelatihan Akuntansi Sektor Publik Bagi Guru SMK, MAK dan SMA Bidang Ekonomi dan Bisnis di Wilayah Kabupaten Malang dan Blitar Bagian Selatan Yanuarisa, Yesika; Djamhuri, Ali; Hidajah Ekowati, Wiwik; Nurhidayah, Nurhidayah
Jurnal Pengabdian UntukMu NegeRI Vol. 7 No. 2 (2023): Pengabdian Untuk Mu negeRI
Publisher : LPPM UMRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jpumri.v7i2.6119

Public Sector Accounting (Government Accounting) education currently available in Indonesia is not at a satisfactory level. This is because the government accounting standard is a relatively new standard when compared to the private sector financial accounting standards embedded in the Financial Accounting Standards Statement (PSAK). The user has limited capabilities in implementing government accounting standards (SAP). This condition leads to a gap in understanding and mastering in the practice of government accounting standards. This also applies to teachers in the Senior High School (SMA). Public Sector Accounting Training for Vocational School (SMK) in the fields of Economics and Business, Vocational Madrasah Aliyah (MAK) and Senior High School (SMA) in the Malang District and Southern Blitar Region is a socialization of the standard of government accounting to be effective, intensify and extend the application of these standards from the preparation and improvement of qualifications for SMK, MAK, and SMA teachers. The method of training are preparation, socialization, implementation and evaluation. With this training, educational institutions will be able to produce graduates who have the ability or competence in the field of government accounting, so that the needs of accounting at various levels of government institutions e will be more easily met.

Examining Audit Culture In The Pesantren Environment: A Discourse Based Study Djamhuri, Ali; Ekowati, Wiwik Hidayah; Hatimah, Husnul; Munidewi, Ida Ayu Budhananda
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 2. Agustus 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.10164

Auditing is known as technical, but at least for anthropologists it cultural. What they termed audit culture may be manifested in various activities which have a direct impact on social life such as maintenance of their private space. This article qualitatively examines audit culture in Pesantren located in Malang and Blitar. Interview, observation and documentary data collection were used in this study. Data were analized by getting the benefit of the concept of Foucauldian governmentality and discourse analysis. It is found that, the term audit culture is a rather strange in Pesantren circle. Audit is better known in its formality as examinations of financial reports. Pesantrens agree on the importance of instilling audit values Ã¢â‚¬â€¹Ã¢â‚¬â€¹ a form of accountability since it is in accord to the Islamic teachings. Its implementation, however, must contextual to the Pesantren, including in relation to the availability of supporting human resources and the required technology.

Co-Authors , Nur Izza Latifah , Widodo - Astutiningrum - Kusmuriyanto -, Kardiyem -, Wahyudi - . Asnawi, . . Aspiandi, . . Budiyanto, . . Darmawi . Ermanto . Firmansyah . Masruroh . Rosidi . Yuniarti ., Akhsaniyah ., Chaerunnisa ., Iriyadi ., Mariana ., Mukrodi .Purwantini, Mang Lely Giri 11.05.51.0061 Riyan Tri Asmoro, 11.05.51.0061 12.05.51.0052 Septian Adhi Nugroho, 12.05.51.0052 A. Intan Niken Tari A. Malikidin, Dian Ardika A.A. Ketut Agung Cahyawan W AAB Dinariyana Abd. Rasyid Syamsuri Abd. Wahid Saputra Abdul Ghofar Abdul Hakim Lukman Abdul Kholid Abdul Rahim Abdul Rohman Abdul Wakhid Abdullah Abdullah Abdulloh Hamid Abdussamad . Abjan, Gustamin Achmad Noerkhaerin Putra Achmad Sasmito Achmad Syarifudin, Achmad Achmad Widodo Achmad Yani Adam, Sitti Putri Fitriah Madjidir Ade Asyari Ade Rahmah Aden Aden Adewiyah, Rabiatul Adi Nur Cahyono Adib Norma Respati Adikahriani Adikahriani, Adikahriani Adil, Iswahyuni Adita Silvia Fitriana Aditin Putria, Aditin Aditya Maulana, Aditya Adji Suradji Muhammad Adnan Wantasen Adrian Sean Bein Adrianus Dhimas Setyanto Adriman, Ramzi Afan, Mochammad Ibnu Afif Nur Rahmadi Afif Nur Rahmadi Afifah, Hani Afrianto, Muhammad Ficky Afriza Tri Effendi Afrizal Sano Agassi, Reza Agung Bayu Setyono, 13.05.51.0116 Agung Bayu Setyono, 13.05.51.0116 AGUNG LUKITO Agung Purwanto Agus Dediansyah Agus Johan Agus Kristanto, Agus Agus Purwanto Agus Santosa Agus Sofyan Agus Suwandono Agus Suyatno Agusni Agusni Agustian, Ni Putu Cyntia Ahmad Abdullah Ahmad Bahrul Ulum Ahmad Heryanto Ahmad Luthfi Hamidi Ahmad Munandar Ahmad Shofiyuddin Ichsan Ahmad Syariful Jamil ahmad syauqi, ahmad Ahmad Tabrani Ahmad Yusup, Ahmad Ahmad Zakie Lutfi Ahmad Zuhri Ahman Kuktur Hia Ahsan, Muhammadi Ghozian Kafi Ahsin Daroini Ainul Fahmi Ainun Jariyah Ainun Najib, 14.05.51.0091 Aisyah . Ajeng Kawitaning Negari Aji Pranoto Akhil, AsÃ¢â‚¬â„¢ad Nurul Akhmad Arif Musadad Akhmad Baihaqi Akhmad Fauzan Akhmad Mansyur, Akhmad Akhmad Mustofa Aklimawati Aklimawati, Aklimawati Akmal Rizki Gunawan Hasibuan Akmalia, Intan Akuba, Stefy Falentino Al Farobi, Muhammad Alam Baskara, Rizal Agung Alamsyah, Idham Alauhdin Alauhdin Albert Rufinus Alex Saleh Alfadhiyah, Siti Nur Alfat Fadri Alfred A Antoh Ali Anis Ali Maksum Alinda Saputri Almos, Rona Aloysius Duran Corebima Alvi Sahrin Nasution Alvionita, Feni Alvita, Alda Amalia, Ndaru Rizqa Amalia, Wiwit Puji Amat Damuri Ambar Harsono Amelia Khairunissa Amin Ali Mubarok Aminuyati Amir Indrabudiman Amir, Wanda Gistarini Ammiriel Kusumoayu Prawitasari Amni Adlina, Amni Amri Jahi Amriwati, Rini Amrullah Amrullah Amzul Rifin Anak Agung Gede Sugianthara Anak Agung Istri Ngurah Marhaeni Anak Agung Istri Sri Wiadnyani Anak Agung Ngurah Subawa Ananda Anugrah Nasution Ananto Aji, Ananto Anas, Moch Rizky Andalia Roza Andaru Dahesihdewi Andayani Andayani Andea Bella Friska Andi Amri Andi Bahrun Andi Fatmawati Andi Haryoko Andi Imam Machmud Andi Imrah Dewi Andi Nur Aisyah Andi Nur Rahman Andi Paluseri Andika Rante Andika Rante Andika Rante Andika Rusli Andri Satriadi Andri Setiya Wahyudi Andriyansah . Andry Mulyanto Andry Yunanto Andy ES Angela, Fitria Angga Daula Ferdian, Angga Daula Angga Dwi Mulyanto Angga Dwi Sulistya Angga Rizka Lidiawan Anggen, Kalvin ANGGI SENDI ADITYA Anggia Sari Lubis, Anggia Sari Anggreeini, Sri Wenny Angraini Mariam Saraswati Anik Lestariningrum Anis Khoirunnisa Anissa Triyanti Anita Anita Anita Firdausi Anita Maya Anita Sri Rejeki Hutagaol, Anita Sri Rejeki ANJANI AMBARINI Anne Fatma Anny Sartika Daulay Ansyar, Ihsan Azzam Antika, Cloudia Anto Hidayat Antoni Antoni Antoni Antoni Antonius Christian Chandra, Antonius Christian Antosa, Zairul Anugraini, Asri Putri Anwar Anwar Anwar Sutoyo Anwar, Khairil Anwar, Nur Hasanah apri dwi anggo Apriani, Fitri Aprianus Rofiq Apriyanti, Rini Apyudi, Apyudi Arbain, Janu Arben Virgota Ardhini Mardhiyah Ardiani, Fatmala Nur Arfan Mulyawan Ari Kamayanti ARI KURNIAWAN Ari Surya Darmawan Ari Suwondo Ariani, Dwi Arianti A Ogotan Arianti, Windy Arianti, Windy Arie Desrianty Arie Ismail Arief Rahman Arief Rahman Susila Arief, Muhamad Ariesty, Anita Arif Ainur Rofiq Arif Hidayat Arif Kurniawan Arif Rahman Hakim Arina Selawati Arinau Uswatun Hasanah Arisona Ahmad Ariyanti, Ika Mella Ariza Adela Arkham Mubtadi, Novendi Armaini, Armaini Arman Syah Putra Armansyah - Arnis En Yulia Artanayasa, Wayan Arum Setiawan Aryanti R, Dwi Aryanto, Agus Aryati, Ida Asaf Kleopas Sugih Asep Bayu Dani Nandiyanto Asep Ikin Sugandi Asfiyanti, Nurul Aini Ashaluddin Jalil Aslinda Aslinda Asrizal Asrowi Asrowi Astri Mutiar Astrid Puspaningrum Astutiningrum Astutiningrum Astutiningrum Astutiningrum, Astutiningrum Aswari, Zal Atep Sujana Aulia Harmiyanti Aulia Rahman Auvaria, Shinfi Wazna Awalta, Miza Awaluddin Hamzah Awwaabiin, Salmaa Ayu Cintya Paraswati Ayu Fitriani Ayu Lestari Ayuna, Novianty Elizabeth Ayuri, Septie Miranda Aziwarti Aziwarti Azmala, 'Ilya Azman, . Azmi, Sari Putri Azniah Syam Azwar, Azwar Azwar, Sri Rahmaddona Azwardi Azwardi Azwardi, Azwardi Azwir Azwir Azwir Azwir B A M, Sarah Apriani B.Sendjadja, Yoga Bagus Sediadi Bandol Utomo Baiq Farista Baiq Karni Indrayati Baisa, Hidayah Baisa Bajunaid, Sheila Maryam Balgis Balgis Bambang Budi Raharjo Bambang Hariadi Bambang Hermanto Bambang P Bambang Purwanto Bambang Sevianus Bambang Soegiyono, Bambang Bambang Wijaya Basri Basri Basri, Zainudin BASUKI BASUKI Batara Mulia Hasibuan Bawelle, Eunike Bayu Wiratama Bayu Wiratama, Bayu Bella Natalia Ginting Bhisma Murti Binuuril Fahmi Bisepta Prayogi Bondan S., Yohanes P. Bonny Murizky Buana Pustha, Fabianus Wahyu Tri Budi Afriyansyah Budi Astuti Budi Hartanto Budi Santosa Budi Utomo, Darmawan Tri Budi Yanto Budi Yanto, Budi Budiman, Kholiq Budiono, Maria Diandra Christie Budiyanti Wiboworini Budiyono Budiyono Budiyono Budiyono Budy Wiryawan Bunari, Bunari Burhanuddin Burhanuddin Bustan Bustan C. Sudibyo Cahya Irawan, Cahya Cahyadi, Kadek Wawan Cahyono, Rohmat Cenderato Cenderato Chandra Arief, 15.05.51.0344 Choiril Azmiyawati Cholisati, Nurifatul Christiana Lethe Christina Wahyu Kartikowati Christiyani, Bintang Rumiris Clara Yolandika Clarry Sada Corry Wahyuni Hidayat CUT ANANDA STEFHANY Cut Nanda Defira Cut Nanda Defira Cut Yulvizar Cynthia Prithadevi Juwono D.A Wiwik Dharmiasih Dadan Irwan Daffa, Adhitya Dahlia, Riza Dalimunthe, Zuliani Damanik, Dedi Setiawan Danang Susena Dani Imaduddin Daniel Fajar Panuntun Daniel Lantang Dany Tri Saputro, 14.05.51.0139 Darsono Priono Darwin Karim daryono setiadi David David David Rindu Kurniawan David Victor Mamengko Dayuani Rambe Debby T. Ardi Debi Devia DEBORA FRANSISKA SITOMPUL Dede Kurniadi Dede Yusuf Rangkuti Dedet Erawati Dedi Hariyanto Dedy Suhendra Defrizal Saputra Della Raymena Jovanka Den Agung Iswanto Taofik, Den Agung Iswanto Deni Murdiani Deny Puriyani Azhary Desi Mardianti Desi Riani Desita Yurizki Desriani, D Desriantomy Desriantomy Dessi Novita Sari Dessy Adriani Dessy Adriani Dessy Dwi Risky Ayuningtias Destiana, Dwi Destiarni, Resti Prastika Deswita, Isra Desy Leistyaning Pertiwi Devita Yunianti Permatasari Dewantari, Vidya Dewanto, Cahyadi dewi novita Dewi Nurmala DEWI SARTIAMI Dewi Sartika Dewi Silviana Dewi, Aryani Kadarwati Dewi, Fitria Dewi, Indra Dewiati Dewiati Dhanudwitri Langgihadi, Dhanudwitri Dharminto Dharminto Diah Nurdiwaty Dian Arista Dian Sa'idah Dian Widi Astuti Diana Vivanti Sigit Dianawati Suryaningtyas Didi Suhendi, Didi Dika Muhammad Ilham Novtadijanto Dilla Pratama Dima, Darsilan Dina Asnawati Dinda Amelia Kusumastuti Dinda Rachma Anggiani Dini Anggorowati Dini Haiti Zulfany, Dini Haiti Diska Arliena Hafni Dita Afrilia Diyanti Hanandini Djaelani, Yustiana Djamaludin Djamaludin, Djamaludin Djasmiko, Moh Ratno Djoko Purnomo Djoko Susanto djufri, ilham Dominggus Rumahlatu Dono Guntoro Dono Indarto Dra. M.Si Rahmi Dudi Nasrudin Usman Dwi Ayu Sartika Asra, Dwi Ayu Sartika Dwi Cahyadi Wibowo, Dwi Cahyadi Dwi Destiana Dwi Hendra Kusuma, Dwi Hendra Dwi Isdestian Dwi Kurniawan, Dwi Dwi Mutia Sari Dwi Novirani Dwi Nurahmanto Dwi Putra, Achmad Irvan Dwi Retnoningsih Dwi Riyanti Dwi Sari Rizqi Dwi Sulisworo Dwi Widjanarko Dwidjono Hadi Darwanto Dwinanto Dwinanto Dwiyanti Dwiyanti Dyah Hana Kartika, Dyah Hana Dyah Ratri Nurmaningsih Dyastuti, Irma Suwaning E. H. Sujiono Ecin Sarnani Eddy Noviana Eddy Santoso Eddy Supriyono Edi Hidayat Edi Kamal, Sainal Edo Satria Winata Eduardo Hilario Bado Towary Edwin D Ngangi Edy Suryadi Edy Suryanto Efie Fadjrijah Eka Efie Fadjrijah Eka, Efie Fadjrijah Efrilianda, Devi Ajeng Eggi Septianto Eka Findi Tresnawati Eka Meigalia Eka Wardhani Ekaviana, Dessy Ekky Resha Pradita eko adi sarwoko Eko Budi Lelono, Eko Budi Eko Ganis Sukoharsono Eko Nugroho Eko Priyo Purnomo Eko Suyanto Eko Yuliastuti E.S Ekowati, Wiwik Hidayah Elief Yuniarti Elief Yuniarti, Elief Elisa Nurnawati Elisabet Yunaeti Anggraeni Elita Oktorina Pasaribu, Elita Oktorina Eliwa, Yasser Elizabeth Marthalia, Elizabeth Ella Amalia, Ella Ellianawati, Ellianawati Elni Yakub Elva Amurita Zebua Elvi Rusmiyanto Pancaning Wardoyo, Suci Lestari, Mukarlina, EMI SALMAH Emy Sadjati, Emy Emyliani, Tania Enceng Enceng Endah Rinsania Indi Endang Lukitaningsih Endang Saefuddin Mubarok Endang Sri Sunarsih ENDANG SUGIARTI Endang Susilawati ENDANG SUTARININGSIH SOETARTO Eni Rosnija Eni Sumiarsih Eny Kusrini Eny Zuhrotin Nasyi’ah Epa Suryanto Epritha Kurnia Wati Erdianto, Yoniv Erfan Muhammad, Erfan Erin Ryantin Gunawan Erlangga Praharsa Erlin Fitria Dewi Ermida Fermiana Sonbay, Ermida Fermiana Erna Hernawati, Erna Erni Suharini Ernisa, Ernisa Ertiana, Dwi Erwin Saraswati Esmaralda Nurul Amany Esti Nurmala Esti Wahyu Pratiwi Esty Kurniasih Etty Puji Lestari Eusabinus Bunau Eva Banowati Eva Soviana Evayanti, Yulistiana Evi Husniati Sya'idah Evi N. Ira A. Putri Qomariah Evi N. Qomariah, Evi N. Evy Marlinda Ezra Putranda Setiawan F.Y Khosmas Fachmi Apriyanto Fadhlan Zuhdi, Fadhlan Fadilah, Siti Sutarmi Fadli, Arizal Fadloeli, Odo Fadloeli, Odo Fahmi Fahrozi Faisaluddin Faisaluddin Fajar Dwi Setyawan Fajar Rinawati Fajar, Ligawad Fajri Hadi Fakhry Amin Fany Aditya Rahman Farida Mayar Farida, Yushinta Eka Farisya Nurhaeni Fariyanti, Anna Farizha Irmawati Fatika Agustina Fatimatul Khikmiyah Fatkur Kafrawi Fauzan . Fauzia, Devya Alda Febriana, Dini Febriani, Devi Febrianti, Ervina Febrianto, Nur Ahmad Febriliani Febriliani Felli Saputra, Felli Felma Tri Utami Ferdiansa Ferdiansa Ferdinandus Kewu Ferina Novianti Fetmi Silvina Fifi Herni Mustofa Fifi Lutfiah Fikram, Roy Fikri Adriansyah Fikri Adriansyah Fikri Adriansyah Fikri Fikri Filemon Marselinus Taek Fine Reffiane Firdaus, Robby Firmansyah Firmansyah Fitoyo, Ikhwan FITRA KRISTIYONO Fitra Putri Oganda Fitrah Jufiah Pratiwi Fitri Apriani Fitri Daryanti Fitri Dewi Sartika Ritonga Fitri Wahyu Ramdani Fitria Agustina Fitria Gasela Fitriani Fitriani Fitriani, Yessi Fitriasari, Nikma Fitriyani, Yani Fongusen, Chelsea Franky Slamet Frengky, . Fridiarty, Lelly Fuad Sulistio Fuad Thohari Galih Eka Deyola Gatot Setyono Gatot Sutapa Gavinov, Ivan Tinarbudi Geby Riskina Gede Kambayana Ghina Cendikia Madani GHOZALI, AULIA AL Giry Marhento Gita Destriana Rahmi Gita, Paras Purnama Grandiz Fairoza Yana Guasmin Gugus Irianto Gunadi Widi Nurcahyo Gunarhadi Gunarhadi, Gunarhadi Gunarto Gunarto Gurning, Rheka Astri Gusdi Sastra, Gusdi Gusmalini, Gusmalini Gustari, Rinda Gusti Ayu Dita Ariningsih Gustin Tanggulungan Gustina . H., Nurrishma S. H., Nurrishma S. Habibburahman, L. Habibi Habibi Hadi Mutamam, Hadi Hadi Pramono Hadi Sumarto Hadi Susanto Hadi Suwono Hadis, Hudzayfa Haerussaleh, Haerussaleh Hafidz Triantoro Aji Pratomo Hafni Bachtiar Haikal Rahman Adilara Erdin Hakim, Mesra Berlyn Haliani Haliani Haloho, Jonarti Hamdani M. Hamidin Hamidin Handi W Kurniawan, Handi W Hanggara Budi Utomo Hanif Fathurahman Hanny Hafiar Happy Fitria, Happy Hapsari, Endah Woro Hardi Suyitno Hardiansyah, Muhamad Firman Hardianto, Musa Hari Adianto Hari Ismanto Hari Wujoso Hariadi Subagja Hariadi, Bambang Harimao, Lukas Harimurti . Harini Abrilia Setyawati Haris Mustaqin Harjono Harjono Harliana Harliana Harry - Susanto Harry Ardhany Harsano, Susila Harsanti, Winda Hartati, Etih Hary Widjajanti Hasanah Hasanah Hasanah, Siti Nur Uswatun Hasdin Hasdin Hashim, Mohmadisa Hasibuan, Melisa Hasibuan, Riski Sakinah Hasim, Yulia Karlina Hasmanan Khair Hasyim, Muh. Farid Hasyim, Muhammad Farid Hasyim, Muhammad Farid Hayat Solihin, Hayat Hayati Embun Hayati, Resti Hazmanan Khair Hedi Sutomo, Hedi Helmi Aziz Helmie Arif Wibawa Hendang Setyo Rukmi Henderi . Hendra Azis Hendrawan Dendy Santoso Hendri Ardiansyah Hendri Marhadi Hendrika Anum Hendro Ekwarso Hendro Prassetiyo Hendromono Hendromono Hengky J. Sinjal, Hengky J. Heni Mabruroh Henita Rahmayanti Henna Rya Sunoko Henneke Pangkey Henny Hendarti Herawati Susilo Herce Farida Solossa herdianty kusuma, herdianty Heri Azwansyah Herlina Herlina Herman Herman Herman Saputro Hermanu Joebagio Hermawan, Gede Satya Hermawati, Eli Hermawati, Farah Muthi Hermes Panggabean Hernowo Danusaputro Herry Nur Hidayat Herry Prasetyo Heru Supriyono Hery Kresnadi Heryana, Toni Hesmi Aria Yanti Hetti Herawati Hetty Patmawati Hidajah Ekowati, Wiwik Hidayati, Luki Hikmawati, Lusi Hilamaya, Mahendra Prasanti HimawaN Nuryahya HIMAWAN WISMANADI Holyness Nurdin Singadimedja Hr, Sumardi Hubbul Walidainy Huber Yaspin Tandi Husain Umar Husain, H. Husaini Ibrahim Husnah Nur Laela Ermaya Husnul Hatimah Husnul Hatimah Husnul Hatimah, Husnul Hutabarat, Lidya hutagalung, leo I Dewa Ayu Devi Maharani Santika I Dewa Gde Mayun Permana I Dewa Kristiantari I Gde Parimartha I Gede Mahendra Darmawiguna I Gusti Ayu Arista Widari I Gusti Bagus Wiksuana I Gusti Ngurah Nila Putra I K Rina I Ketut Subagiasta I Ketut Sudibia I M, Sukadana I Made Ardwi Pradnyana I Made Arya Utamaningrat I Made Edy Listartha I Made Gede Sunarya I Made Pradana Adiputra I Made Satyawan I Made Suastika I Made Suryana I Made Yogi Winantara I Md. Dendi Maysanjaya I Nengah Suwastika I Nyoman Wande I Wayan Koyan I Wayan Putu Sutirta Yasa I Wayan Yuda Satria IB. ASTINA IB. ASTINA Ibrohim Ibtidau Niamilah, Ibtidau Ida Ayu Budhananda Munidewi Ida Ayu Putri Dita Helena Ida Bagus Surya Darmajaya Ida Nuryana, Ida Idris Patekkai Idwar, Idwar IKA MUSTIKA Ika Nopa Ika Puspitasari Ika Puspitasari Ika Ratnawati Ika Shohihah Ike J. Triwardhani Ike Yulianti Ikhsan Budi Riharjo Ikhsanudin . Iko Imelda Arisa Iko Yuniarto Ikraman, Muhamad Ilafi Andalita Ilham Adi Nugroho Ilmi Zajuli Ichsan Ilyas, Fitrawati Imam Basuki Imam Gozali Imam Santoso Imam Zainuri Imelsa Ika Wulandari Imran Imran Ina Yulfika Candra, 15.05.51.0179 Inda Noviani Indah Fitriani Indah Purnama Sari Indah Sukma Dewi Indika Sari, Asri Indra R. N. Salindeho Indra R.N. Salindeho Indra Sukma Ramadhani Indraddin Indrawatiningsih, Nonik Indrayani Indri Rafiani Rahmawati Indria Primiaty Diningsih Indriastuti, Novi Ingvi Asri Vilayati Innocentius Bernarto, Innocentius INTAN PRASTIHASTARI WIJAYA Iqbal Kamil Siregar Iqbal Rasyid Ridha Ira A. Putri, Ira A. Irawan, Dodi Irfan Walhidayah Iriandi H. Bone, Iriandi H. Iriani, Dwi Iriwi L.S Sinon, Iriwi L.S Irma Dewiyanti Irma Dewiyanti Irma Fadilah Irma Suryani Irmalisa, Irmalisa Irmasari Irmasari Irwandy Irwandy Irwani Zawawi Ishom, Sri Syamsiar Islami, Fenti Nur Addina Ismaini Ismaini Ismet Rohimat Ismu Wahyudi Isna Hikmawati Isnain, Isnain Isnayanti, Fitria Isrokatun Isrokatun Iswadi yarso Isyah Rahmini Iwan Junaedi Iwan Triyuwono Iyan Haryanto Iza Ayu Saufani Izzati, Izzati J. Kuleh Jahidin Jahidin Jainuddin, Jainuddin Jaka Sriyana Jalaluddin Jalaluddin Jamaluddin Jamaluddin JAMALUDIN JAMALUDIN Jamaludin M Sakung Jamhari Jamhari Jamil, Ahmad Syariful Jamilah Jamilah Jamilatus Syamsiah Anwar Jamili Jamili Jamsar Kurese Jang, Johan Janitra, Jeremy Ivan Jauhar Banriadi Munir, Jauhar Banriadi Jaya Murjaya Jayadisastra, Yoenita Jayawarsa, A.A. Ketut Jeki Haryanto Jendrius Jendrius JENDRRI, JENDRRI Jesi Alexander Alim Jessica Atin Jessie Novriani Lentho Jhon D. Kalor Jhonly Solang Jihan Rahma Joan Santoso John Henry Ray Joice R.T.S.L Rimper Joppy Mudeng Juanita, Juanita Juaria Juaria Jubran, Dhwo Judi Judi Jufri Juliaan Ch. Watung Juliana Juliana Juliatri Juliatri Juliawan, Bagus Julisarnewi Julisarnewi Jumaiyah, Jumaiyah Jumirin Asyikin Jumnahdi, Muhammad Junaedi Junaedi Junianto, Mochamad Bagoes Satria Juniar Ernawaty Junita Putri Rajana Harahap Kadafi, M. Amin Kadang, Yuniharce Kadang, Yuniharce Kadang, Yuniharce Kadang Kadek Eva Krishna Adnyani Kalam, Rahmad Hidayatul Kalifa, Abdarahman M Kamal, Muhammad Arif Kamalliansyah Walil Kamelia Kamelia Kamelia Nopika Karan, S. Sanjay Karolus Lionkadya Malur Kasim, Jamila Kasmadi Imam Supardi Kerry Kadri, Kerry Kesumaputri, Bebbi Arisya Ketut Abimanyu Munastha Ketut Queena Fedlina, Ketut Queena Ketut Suwitra Khairi, Nur KHAIRIL IRFAN SIREGAR Khairina Taufik Khairul Khairul Khairul Shaleh Khairunnisa, Lailan Kharisma Pammai Khildah Khaerati Kiki Ferawati Kikim Mukiman Kirmizi Ritonga Kistantia Elok Mumpuni Komala Erwan Komarudin, Udin Kreckhoff, Reni L. Kresna Febriyanto Krisna Darma Yanti Kudang Boro Seminar Kudato, Vania E. Kundharu Saddhono Kus Wulandari Kusuma Adhianto kusuma, Sinar Indera Kusumadewi, Ni Made Ayu Mita Kusumastuti, Dinda Amelia Kusumastuti, Nastiti Putri Ayu Kusumo, Damarjati Kuswanto Kuswanto La Dupai, La Dupai La Ode Muhammad Andi Zulbayu La Ode Nafiu La Ode Turi La Ola, Muhammad Rusdian Laely, Cut Lahandu, Jamlis Laila Hanum Laksono Trisnantoro Laksono, Andromeda Dwi Langi, Edwin O. Latifah Hanum Laufried Laufried Lauwnadi, Sharon Angel Kezia Lawrence, Wynnie Lazim N Lazim N Lazim N Leni Handayani Leni Helmida Leni Herdiani Leny Noviani Leo Agung, Leo Leo Fandi Lestari, Prasetyaning Diah Rizky Levi Tina Sari, Levi Tina Libriani, Efany Lidia Asjanti Lies Sulistyowati Lilik Purwanti Lilit Rusyati Liman Liman, Liman Lina Jamilah Lina Juairiah Lince Bulutoding Lince Muis Linda Dwiyanti Linda Pulungan Lisa Kustina Listyarini, Sri Lisyani Suratmo Lisye Fitria Lita Permata Sari Livana PH livana ph Livana Ph, Livana Loren Pratiwi Ludigdo, Unti Ludwig, Matthias Luh Putu Kirana Pratiwi Lukas Londong Luluk, Sri Lusiana Lusiana Lusiana, Senny Lusianto, Junaidi Fery Lusyani Sunarya Lutfi Chabib, Lutfi Lutfi Harris Luth Fimawahib Luwandi Suhartono M Azka Fadhilah M. Dian Wahyudi M. Diantoro M. Fatoni Fajar M., 13.05.51.0161 M. Fauzi, M. Fauzi M. Fuad Hadziq M. Iqbal Arsyad M. Nasrul Kamal M. Thoha B. Sampurnajaya M. Yogi Riyantama Isjoni M.Pd S.T. S.Pd. I Gde Wawan Sudatha . MADE KUSUMA NEGARA Made Linawati Made Sudarma Madiah, Nagri Maemonah, Maemonah Maesaroh, Eka Siti MAGPIKA HANDAYANI Maharani Suendaryanti Pratiwi Maharani, Shaffarina Annindia Mahardika Saputra Maharsih, Inggit Kresna Mahat, Hanifah Mahayu Firsty Ramadhani, Mahayu Firsty Mahmud Alpusari Mahmudah, Rifangatul Maisye Marlyn Kuhu Maiyola, Olin Majestika Septikasari, Majestika Majid, Muhammad Win Maki, Ahmad Ibrahim Maltha Kharisma Mani Festati Broto Mardi Giwa Putra Marduati Mukhtar Marendi, Rezhy Anca Margareta Rahayuningsih Margareta, Yuni Margono Setiawan Margono Slamet Maria Agatha Sri Maria Gracella Irawan Maria Johana Ari Widayanti Maria Sumaryati Maria Theresia, Siwi Ikaristi Maria Ulfa Marifah, Salma Marimin Marimin Marina Ery Setyawati Marina Moeliono Marinda Sari Sofiyana Marindah Rynanda Mariska Sepriani Markus Budiraharjo Markus, Nengsih Marliana Junaedi Marliana, Mila Ana marsito - Martea Hayu Nuraeni, 15.05.61.0001 Martin Bernard Marviola Hardini Marwati Marwati Maryanti, Desy Marzuki, Sahriana Mas Agus Firmansyah Maslichah Raichatul Janah Mateus Sakundarno Adi, Mateus Sakundarno Maulana, Alysha Sal'wa Maulidasari, Cut Devi Mawar, Imas Maya Fitria Maya Jannah Maya Khairani Maylissabet Maylissabet Meddy Nurpratama Megawati - Megawati Megawati Meidiana Dwidiyanti Meirina Suci Ridha Melisa S.M. Sorentina Melitina Tecualu Melya Novita Memen Suwandi Menik Samiyati Merianus Merianus Merina Pertiwi Merlin Novitasari Mery Dwi Rahmawati Mhd.Buhari Sibuea Mia Rusmiati Michael Padmanaba Michrun Nisa Miftahul Jannah Mikhael Gilang Pribadi Putra Pratama Mikrayanti Mikrayanti Mila Trisna Sari Milah, Isna Lukluil Mimien Henie Irawati Min Sai’in Nikmah Minanda Oktariza Miranti Miranti Mirna Amirya Mirza HST Penggalih, Mirza HST Mirza Mirza Mirza, Rahmad Misbah Zolam Misbahul Munir Misnah Misnah MNH Kusuma, MNH Mochamad Fadli Mochammad Arbi Hadiyat Moh Salimi Moh. Hartono Moh. Tahir Mohamad Amin Mohamad Rangga Sururi Mohamad Syarif Sumantri Mohammad Asikin Mohammad Dirma Mokhtar Saidin Mokhtar Saidin Monalisa Monalisa Monica Audrey Jaya Suwana Muchlis Muchlis Muddin, Muddin Mudinillah, Adam mufrod mufrod Muftiyanto, Taufiq Nur Mugiarto, 13.05.51.0149 Mugiarto, 13.05.51.0149 Muh Faisal Muhajir Muhajir, Muhajir Muhajirin, Muhamad Iqbal Muhamad Darmawan Muhamad Darmawan Muhamad Sidik Muhamad Syukur Muhammad Amrullah Pagala Muhammad Asaad Muhammad Charisma Maghribi Muhammad Faishal Muhammad Galih Sulendra Muhammad Haikal Muhammad Hikam, Muhammad Muhammad Ikhwan Muhammad Indra Jaya Muhammad Japar MUHAMMAD MANSUR Muhammad Massyat Muhammad Mifta Fausan Muhammad Rahmat Hidayat Muhammad Rizan Muhammad Rizky Ramadhan Muhammad Rohyat. P. Muhammad Safarullah Muhammad Sulthan Mubarok Muhammad Syarif Hidayatullah Muhammad Syukur Muhammad Taufiq Tamam Muhammad Wahyuddin Abdullah Muhammad Ziko Rizkyargo Muhana Gipayana, Muhana Mujibussalim Mujibussalim Mukhlisin . Mulyana, Edi Hendri Mulyasari, Windu Mulyatim Koeswo MUMU SUTISNA Munadi Munadi Munawarah . Munawaroh Munawi, Hisbulloh Ahlis Munawir Yusuf Munidewi, Ida Ayu Budhananda Munjahid Murni Nia Murni Sapta Sari Murniati Murniati Mursito, Bambang Murtiningsih, Ika Musa Pelu Musa, Mardiana Musahrain, Musahrain Muslim Muin Muslimin Muslimin Muslimin, Lukman Musmawanti Musmawanti Mustaha, Muhammad Alwi Musthofa Lutfi Mustika, Bela Nurlaela Mustofa Mustofa Musu, Juwita Trivianty Mutalazimah Mutalazimah Mutia Elida Mutmainah, Dini Nafisatul Mutmainna, Amriati Myrna Apriany Lestari Nadhila Apriadhanti Nadra, Nadra Naely, Muchtar Nahla Nurkholifah Naibaho, Elisabetta Naif Fuhaid Naili Farida Nailul Fauziah Nana Suraiya Nanang Krisdinanto NANDA NURITA SARI Nandang Rusmana Nanik Suhartatik Nanik Wijayati Narita, Wa Ode Narsito Narsito Nasir, Laode Arahman Nasoha, Mohamad Natalini Nova Kristina Nauri, Silvio Wynne Navia, Zidni Ilman Nayan, Nasir Netti Tinaprilla NFN Sahwalita, NFN Ngadirin Ngadirin Ngusman Manaf Ngusman Ngusman Ni Kadek Artini Ni Komang Ayu Nila Ratna Ni Luh Putri Primasari Ni Made Adi Erawati Ni Made Ayu Krisna Cahyadi Ni Made Linawati Ni Nengah Suartini, Ni Nengah NI NYOMAN ARI MAYADEWI Ni Nyoman Lidyawati Ni Putu Diah Andini Ni Putu Sukanteri Ni Wayan Surya Wardhani Niken Iriani Niken Probosari Niki Astorina Yunita Dewanti Nikie Astorina Yunita Dewanti Nikma Fitriasari nila afila Nila Kurniasih, Novi Widiastuti Erni Puji Astuti Niluh Made Dwi PYD Nina Agustyaningrum Nina Sevani Ninda Lutfiani Nindhi Kurniarum, 15.05.51.0195 Nindya Juwita Utimadini, Nindya Juwita Ningsih, Sari Deswita Ningsih, Wilda Nining Purnamaningsih Nirmala Respatiningrum, Nirmala Nisyak, Khoirun Nita Rimayanti Ni’matul Izza Nobutaka Ito Nono Sutrisno Noor Yunida Triana Nopendi, Nopendi Nor Akhlis Noval Adib Noventa Harlyn, Helen Novi Wulandari Novia Juita Novialdi . Novianti, Ferina Noviatun, Anis Novita Arianti Novita Pahlawani Novitasari, Merlin Novriska Oky Liana, Novriska Oky Novrita, Sri Zulfia Nugraha, Ivan Nugraheni Eko Wardani Nugroho Edi Kartijono Nungki Narasswati Nunuk Suryani Nunung Susilaningsih Nur Afni Nur Ainun Nur Baeti, Nur Nur Gamar Nur Hasanah Nur Khaerah, Nur Nur Khusniyah Indrawati Nur Miya Zakiya Nur Mufidatul Ula Nur Rahmah Nur Rahmawati Nur Rahmawati Nur'ain Harahap Nura Syahriani Nurbiana Dhieni Nurdalilah Nurdalilah Nurdianti Nurdianti Nurhaeni Nurhaeni Nurhapsa Nurhidaya Nurhidaya Nurhidayah Nurhidayah Nurhidayat, Asep Yayat Nurhidayati Nurhidayati Nuril Auliya Nuril Huda Nurizzati Nurizzati Nurjazuli Nurjazuli Nurjazuli Nurjazulil Nurkhalisa Nurkholis Nurkholis Nurlina Nofiyanti Nurlina Nurlina Nurmah Fudzah Nurmaida Irawani Siregar Nurmaydha, Agensy Nuroniatul Khusnia Nurul Dynyyah Nurul Izza AR Nurul Khumaida Nurul Muti’ah Nurwidodo, Nurwidodo Nurwijayanti Nuryani Nenci Nuryono Nuryono Nurzaman, Istikhoroh Nusa Muktiadji Nuzulul Ilmi, Iâ€™in Roikhatun Nyimas Wardatul Afiqoh Nyoman Yudiarini Ockstan Kalesaran Octavia Sari, Octavia Octaviany, Ayu Oktafia, Lia Oktavianus, Hendryk Onny Setiani OTTO - BUDIHARDJO Ova Novi Irama Palad, Marliana S. Pangemanan, Jeannette Pangemanan, Novie P. L. Pangemanan, Novie P.L. Panuju Panuju Pardosi1, Roy Gom-Goman Parenta, Villy D. Pasaribu, Eriko Patandung, Gerfan Patandung, Gerfan Patuan Raja Pedia Aldy Pemba, Stevi Peter Proksch, Peter Pirmansah, Adi Po Abas Sunarya Pradana, Hengki Pradana, Tedy Dian Pradnya Paramita Prahesti, Ratna Pramasdani, Gina Atika Pramono, Rudy Prasetya, Fikki Pratama, Arif Budy Pratiwi, Melsi Rahayu Prayoga, Rizky Fadilla Prayudi Santoso Prayudias Margawati Priandi, Asril Prihapsari, Ira Prima Hasiholan, Togi Prima Yaumil Fajri Priyo Raharjo Pudji Juniarto Puji Rosa, Nurjanah Puji Sulistiani Purhadi - Purhadi Purhadi Purindri Maharani, Purindri Purnamasari, Tri Purnamawati Purnamawati Purnomo Hadi Purnomo, Dwi Agus Purwoko, Agus Puspasari, Luky Puspita, . Putra Yustono, Dewanta Arya Putra, Ade Wahyu Yusariarta Putra, Suharto Taat Putra, Suharto Taat Putra, Yerri Satria Putri Awaliya Dughita Putri Indah Pratiwi Putri Megawati Putri Setyo Wulandari Putri, Andi Eka Purnama Putri, Dina Amrianti Andika Putri, Rizqi Apriani Putu Ratih Kumala Dewi Putu Subakthiasih Qolby, Ayu Nurul Aini Qurâ€™ani, Sunia Bil Qurba, Pujana Qurrotul Uyun R, Supriyadi Hari R. Reza El Akbar R. Sapto Hendri Boedi Soesatyo R. Susanti Rabiah Adawi Rachmawati Rachmawati Radevi Avi Yulianti, 15.05.51.0193 Rafika Duri rahayu, cucu Rahayu, Elvina Rahayu, Mintarsih Puji Rahayuningsih, Nurjanah Rahma Hayati Rahma Nur Islami Rahma Wira Nita Rahmad Purnama Rahmadianto, Ikhwan Rahman, Asmika Rahman, Milna Rahmansyah Rahmansyah Rahmasari, Ratnida Rahmat Hidayat Rahmat Rasmawan Rahmat Sigit Muliana Rahmat Sutarya Rahmatia Rahmatia Rahmawati, Rahmawati Rahmayanti, Ririn Rahmiati Rahmiati Ralda Yanti Syahdan Ramadhan, Indra Ramdan, Mohamad Ramdani, Muhammad Reza Ramdhani, Ilham Ramli Ramli Rani Oktavia Raras Kinanthi Rasyid, Riana Sari Puspita Ratna Dewi Mulyaningtiyas Ratna Hidayah Ratna Puspitaningsih Ratnawati Ratnawati Ratri Seto Karyaning Utami Ratu Ilma Indra Putri Ravik Karsidi Redi Hermanto Regina . Regina, Raissa Erya Rejeki, Sri Tanjung Renaldi Gultom Rende, Ali Mulya Rendi Indra Kusuma Rendi Pradana Rendi Salam Reni Amarwati Romli Reni Hidayati Reni Hidayati Renny Elfira Wulansari Reny Syahruni Rerung, Nensy Restina Bemis, Restina Retno Astuti Retno Harieswantini RETNO PENI SANCAYANINGSIH Retno Widiastuti Retno Widowati Reynaldo, Prima Reza Hanafi Lubis Reza Julian REZA STEFLYANDO Rezza Dewintha, Rezza rice rice Ricky Kristanda Suwignjo Ridlo Barkah Jembar Pinanggih Ridlo, M Rasyid Ridwan Melay, Ridwan Ridwan Ridwan Rifaatul Mahmuzah Rifana Agustina Rifka Rifka Rifki Muslim Rimba Hamid Rina Ningdayati Rina Saras Wati Rina Sri Kasiamdari Rindri Ruri Suryani Rini Puspitaningrum Rini Susana Rionaldi Yuliant Riri Mahmuriyah Riri Novayelinda Riska Septifani Riska Tajuddin Riski Ananda Putra Riski Sangaji Risma Niswaty Rismahareni, Ayu Rismaya Marbun Rispianda Rispianda Rita Adriani Benya Adriani Rita Anggraini Rita Dwi Susiowati, Rita Dwi Rita Nurmalina Riyadi, Raden Sugeng Riza Septian Sudrajat Rizal Agung Alam Baskara Rizal Fathurohman Rizal Munadi Rizal Rizal Rizal Rizal Rizal, Rizal RIZALDI YUDHA AULIA Rizka Amelia Ningrum Rizki Mahriady Rizky Pasca Fatmayanti Rizky, Dwi Agung Rizqiana Fauziyyah Rob W.M. Van Soest, Rob W.M. Robert Kristaung Robets Christiawan Robi Sugara Rochman Gagas Wicaksono Roedy Sulistyono Roekhudin, Roekhudin Rohmad Rohmad, Rohmad Rohmawati, Siti Aminah Rokyal Harjanty Rondonuwu, Yonatan Y. Rony, Zahara Tussoleha Roosevelt, Alfreds Rosa Canina Pissera Rosa, Silvia Rosidi Rosidi . Rosidi Rosidi Rosmaya, Rosmaya Rosna Rosna Rosnelli, Rosnelli Rosti Setiawati Rosye H.R. Tanjung Rozmita Dewi Yuniarti, Rozmita Dewi Rr Sarah Fadhilah Nafisa RR. Ella Evrita Hestiandari Ruaida Ruaida RuAngelie Edrada, RuAngelie Rudi Salam Rukmini, Meme Rum Hastuti Ruri Agung Wahyuono Rury Febrina Rusdiana, Eva Rusdiawan, Afif Rusdy Priwibowo, Rusdy Rustam, Astin Rustan, Edhy Ryantin G, Erin S., Ernawati sa'diyah, khalimatus Sabri, Ikram Sabrin Sabrin, Sabrin Sabrina Fadilah Az-zahra Safira Fatichaturrachma Sagita, Yolanda Ayu Said Achmad Kabiru Rafiie Saifuddin Azwar Sajati, Dwicky Unggul Salahuddin Salahuddin Saleh, Yazid Salindeho, Indra R. Salisnanda, Randy Pratama Salni Salni Salonten, Salonten Sama’ Iradat Tito Sambali, Hariyani Samiaji Wicaksono, 14.05.51.0208 Samidi, Raden Sammy N. J. Longdong Samsirun Halim Samsudin Samsudin Samsudin Sanjaya, Zabila Tomy Sanmadimantara, I Kadek Dwi Saptono Putro Saputra, Cahya Annaas Saputra, Hendy Jaya Sarah Nur Nafisah Sarah Uliya Sari Listyorini Sari, Eprini Endah Sari, Kumala Purba Sari, Mia Zultrianti Sari, Tri Indah Sari, Windy Aulia Sarif Surorejo Sarif, Abdul J. Sariyatun Sariyatun Sarmiana Batubara Sarmini Sarmini Sasmita, Veronika Teresa Sasongko Pramono Hadi Satiman Satiman SATRIYAS ILYAS Saut Sagala, Saut Sawva Yura Selviana Selviana Sem Paulus Semangat Juang Lahagu Sembiring, Rinawati Septiawan, Firman Septina Restu Nurhalimah Seru, Gaudensia Seruni Marsella Seswita, Seswita Setiadi Wedasmara Setiadi, Daryono Setiarsih, Ari Setiyo Prajoko Setyana Widyastuti Setyo Admoko Setyo Admoko Setyoko Setyoko Shelly Efwinda Shelvie Nidya Neyman Shintasiwi, Fitri Amalia Shiva Awallu Nissa Siauw Welly Sigit Aprisama, Sigit Sigit Ardiansyah Sih Ayuwatini Sijono Silaban, Rosalia Jennie A. Silvester B Pratasik Silviasih . Sim, Mellisa Simatupang, Yessica Sinaga, Rohana Sinamo, Sopan Singgih Wibowo SINTA MEGASARI, DINDY Sipri Paramita Sipriana S. Tumembouw Sir Kalifatullah Ermaya Siregar, Risdalina Sisca Hermayeni Siska Br. Hutabarat Siswanti Siswanti Sitaba, Rifan D. Siti Asmaul Mustaniroh Siti Fatimah Siti Harlina Siti Karlinah Siti Maimunah Siti Nurindah Sari Siti Nuurlaily Rukman Siti Raudhatul Hamdiyati Siti Rodliyah Siti Rusdiana Puspa Dewi SITI S. ANGGUNISA HERYENI Siti Thomas Zulaikhah Siti Thomas Zulaikhah Siti Wardani Bakri Katti Sitorus, Mido Ester Sitti Maesuri Patahudin Sity Utami Makalalag Soelaiman, Nuraini Soetardjo, Meitha Sofia Achnes Sofwan Nurzaman Sofyan Sofyan Solimun, Solimun Somakim, Somakim Sonezza Ladyanna Soni Sulistyarto Sonki Prasetya Sony Sukmala, 12.05.51.0161 Sony Sukmala, 12.05.51.0161 Sopha, Diana Sorni Paskah Daeli, Sorni Paskah Sotianingsih, Sotianingsih Sri Agriyanti Mestari Sri Anggraeni Sri Anitah W Sri Ayu Andayani Sri Budhi Lestari Sri Dwiastuti Sri Hartati Sri Haryati Sri Hermuningsih Sri Hermuningsih Sri Huning Anwariningsih Sri Indrawati, Sri Sri Marmoah Sri Ndayani Ratna Safitri Sri Niken Ariati Sri Ningsih Sri Ningsih Mallombasang Sri Panuntun, Sri Sri Pertiwi Estuningsih Sri Ratna Suminar Sri Seno Handayani Sri Sugiarsi Sri SUMIYATI Sri Susanti Sri Utami Sri Wahyuni Sri Wahyuningsih Sri Widayati Sri Widayati Sri Widodo Sri Winarni Sri Yoseva Sriono, Sriono Sriwahyuningsih, A. Erna Sriwardany Stephanie Purimas Subagus Wahyuono Suci Noor Hayati Suci Tresnasari Suciati Sudarisman Sudiro Sudiro Sudjiono Sugeng Wahyudi, Sugeng Sugih Arijanto Sugihantoro Sugihantoro Sugitanata, Arif Sugiyono . Suhaimi, Syifaâ€™ Suharni Suharni Suharno Suhartini Suhartini Suhartini Suhartini Suhendar Nurdiansyah Suheri, Tatang Sujiliani Heristian Sujiono, E. H. Sukaesih Pradjadinata Sukerta, I Kadek Agus Sukestiyarno Sukestiyarno Sulaeman Sulaeman Sulaiman, T.N Saifullah Sulastri Sulastri Sulfiyana H. Ambo Lau Sulia - Sulistiya Nengse Sulistiyadi, Andi Sulistiyowati, Lisa Harry Sulisworo Kusdiyati Sumarwati Sunardi Sunardi Suparjono Suparjono Suparto Suparto Suparto Suparto Supeni Sufaati Suprapti Suprapti Supriyadi Supriyadi Supriyono Supriyono Suriani Suriani Surianti Surianti, Surianti Surmiyati . Surniati Chalid Suryansyah, Ah Susanti Mariam Susanti, Weni Susi Wendhaningsih Susilo, Indri Suskamiyadi Suskamiyadi Suskamiyadi Suskamiyadi Susy Susanty Sutanta Sutardi Hapal Sutia, Trisna sutiyono sutiyono Suwahyuni Suwahyuni Suwandi Sumartias Suwanto, Aprila Lintang Suwardi Suwardi Suwoto Suwoto Suyud, Suyud Suzanne L Undap Syafitria, Riana Syafriani, Sinta Syafrizal " Syahdiman - Syahri, Mohammad Syahrilfuddin Syahrilfuddin Syahrir Syahrir Syaiful Amin Syaiful Bahri Syamsi Mawardi Syamsiar, Syamsiar Syamsiati . Syamsu Nur Syamsuddin Laude Syamsul Arifin Syarah Septiani Syarif Husin Syarifah Massuki Fitri Syarifudin Syarifudin Syukri Syukri Syukur, Amin Syukur, Amin T A F Sumantri Tambunan, Khairina Tamjuddin Tamjuddin Tan, Alfian Tania Emyliani Taqrim Ibadi Tarigan, Pingko Abdianta Tarimakase, Yulianus Tarisya Ramadhan Taslimah Taslimah Tati Harihayati Mardzuki Tati Rostiwati Tatik Wardiyati Tatong Hariyanto Taufik Baidawi, Taufik Taufik, Abd Rahman Taufiqurrohman Taufiqurrohman Tavi Supriana Tayeb, Abd. Muhaimin Teguh Taruna Utama Tendi Wahyudi Teuku Mohamad Iqbalsyah Teuku Zahrial Helmi Theresia Octastefani Thoriq Al Aziz Thulus Hidayat Thulus Hidayat, Thulus Tian Lestari Tien Setyaningtyas Tina Kartini Titi Yuniarti Titik Setyowati Titin Fatimah Tjokorda Raka Putra Toar, Debby Tontowi Jauhari Totong, - Tressyalina Tressyalina Tri Arini Febrianti Tri Budiyanto Tri Fousa Pasaribu Tri Lestari Mardiningsih Tri Oktaviantari Tri Saptuti Susiani Triana Hertiani TRIANA WINATA Triana, Noor Yunida Trianda, Syahrial Trisnawati, Ice Triwuyono, Iwan Triya Agung Pahlevi Tununu, Riky R. Ucu Cahyana Ucu Nurwati Ujang Suryadi Uki Retno Budihastuti ulfah agus sukrillah Ulpa, Fitria ULUM MUNAWAROH Umi Wisudawaty Unti Ludigdo Unti Ludigdo Untung Raharjo Untung, Timbun Upi Indria urai salam Urip Triandri Usman Ahmad Usman Oemar Usmeldi Usmeldi Ustantini, Sinta Utama, Rozi Satria Utomo, Djoko Prijo Veny Betsy Saragih Veny Iswantiningtyas Vera Kristiana Verena Agustini Vica Dian Aprelia Resti Vidianto Risan Vilzati, Vilzati Vina Asna Afifah Vina Kumalasari Vira Selvi Yonika Vita Ratnasari Vitasari Indriani Waeniati Waeniati Wahdaniah Wahdaniah Wahidullah Wahidullah, Wahidullah Wahyu Hamidi Wahyu Hardyanto Wahyu Hendrarti Wahyu Hidayat Wahyu Julianda Wahyu Tri Saputra Wahyu Widayati, Wahyu Wahyudi Wahyuni, Ririn WAKHIDAH, UMI Wakhyu Dwiono Wan Mohd Dasuki Wan Hasbullah Wardah . Wardah Wardah Wardati, Wardati Warto Warto Wasilah Rochmah Wasilah Wasilah Wasino Wasino Wasis Rizki Widyanto Wasisto Utomo Wawan Gunawan Weaniati Weaniati Wen Chi Huang Wibisono, Roy WIDHI SALLY SUFINAH ROSADI Widi Wulansari, Widi Widodo, Puguh Priyo Widyaningrum, Tri Rahayu Widyaningtyas, Shinta Wijaya, Agung Kusuma Winda Mercedes Mingkid Windi Rayina Rosa Windy, . WINNY ANGGIA CAHYANI Wirawan Purwa Yuwana Wirdianti, Nina Wisnu Ananta Kusuma Wita Harmaini Wiwien Dinar Pratisti Wiwik Hidajah Ekowati Wiwik Hidayah Ekowati Wiwin Dinar Prastiti, Wiwin Dinar Wiyantoro, Lili Sugeng Wiyarni Wiyarni Woro Sumarni Wulandari, Ayati Wuri Septi Handayani Wuryan Andayani Wuwuh Eti Setiani y S Darmanto y Widodo, y Y. Gatot Sutapa. Y Y. Gatot Y Sutapa Y. Gatot Y. Sutapa, Y. Gatot Yadi Purwanto Yaktiworo Indriani Yani Nurhadryani Yani, Farida Yanti Helianty Yanti Sofiyanti Yanto, Nur Witdi Yasa, I Gede Agus Sukariana Yasbiati, Yasbiati Yasir Maulana Rambe Yasman Sandung Yazied, Naufal Yekti Widyaningrum Yeney Widya Prihatiningtias Yeney Widya Prihatiningtyas Yeney Widya Prihatiningtyas Yeni Puspita Yeniar Indriana Yenni Idrus Yenny Aulya Yesika Yanuarisa Yeti Rohayeti Yoanita Yuniati Yogatama, Muhammad Tatag Yogi Purnawan Yogi Sugito Yogi Suparman Yohandes Rabiqy Yosef Rago Andalan Nusa Putra Yosevien Yosevien Yosi Febrianti, Yosi Yosi Mardoni Yoyok Heru P.I Yoyok Heru P.I, Yoyok Yuana Nurulita Yuanita Windusari Yuanita Windusari Yuanita Windusari Yudha Dariyanto Yudha Permadi Yudha Permana Yudhistira Ardana Yudhistira Yudhistira Yudith A Frans Yuli Haryati Yulia Afrina Nasution Yulia Dwi Indriani YULIA IRNIDAYANTI Yulia Sarah Yuliana Yuli Wahyuningsih Yulianih Yulianih Yulianta, Yulianta YULIANTI PRATAMA Yulianto Ade Prasetya Yuliet Yuliet Yum Eryanti Yunanda O Yunarni Martha Doloksaribu Yundari, Yundari Yuni Kurniasih, Yuni Yuni Rhamayanti Yuni Shara Yuniar Yuniar Yuniarto, Iko Yunis Sulistyorini Yunis Sulistyorini, Yunis Yunita Sari Yunnise Putri Yuri Pratiwi Utami Yurindra yurindra Yusak Maryunianta Yusnaini Yusnaini Yusniar Hanani Darundiati Yusnita, Nina Yusran Khery, Yusran Yusran Yusran Yusrianti Yusrianti Yustini Ardillah, Yustini Yusuf Abdurachman Yusuf Giri Wijaya Yusuf Hendrawan Yuswan Jaya Yuwana, Wirawan Purwa Yuwana, Wirawan Purwa Zaelani, Diki Zahir Ahmad Zahrotun Hasanah Zaim, Rifqi Aulia Zainab Kamarga AP Kamarga, Zainab Kamarga AP Zainab Zainab Zainal Abidin Zainal Abidin Muchlisin Zainal Arifin zairul Antosa Zaki Baridwan Zalukhu, Juniaro Zamzam Buchory Shidiq, Zamzam Buchory Zarah Puspitaningtyas zea zea Zeni Eka Putri Zeni Eka Putri Zuhair Zuhair Zul Azhar Zuldin, Dedek Zuldin, Dedek Zulfahmi Helmi Zulfi, A. Zulfiah, Zulfiah Zulia Widiyani Zulkaidah, Zulkaidah Zulmi Ramdani

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