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Ali Djamhuri

Universitas Brawijaya

Author-ID : 254772

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A Critical Review Of Accountability From The Islamic Perspective: Phenomena, Position, And Alignment Of Methodology Nasyi'ah, Eny Zuhrotin; Triyuwono, Iwan; Djamhuri, Ali; Ghofar, Abdul
The International Journal of Accounting and Business Society Vol. 30 No. 2 (2022): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2022.30.2.652

Purpose—This paper aims to critically review currently developing conventional public accountability and reconstruct it based on an Islamic perspective. It will also provide a strategic position of Islamic values in the methodology used in accountability research. Design/methodology/approach — This paper employed a secondary research approach emphasizing the wholeness in viewing accountability and using Islamic values as the primary comparative research material. Findings — Our findings placed Islam uniquely positioned with a strategic value in public accountability and methodology alignment. Practical implications — Accountability within the perspective of Islam will provide intrinsic values and benefits for those dealing with public accountability reporting. We expect this paper to imply massively applying the new public accountability concept. Originality/value—This paper presents the internalization of the Ihsan value within Islam as a guide and supervisor of people dealing with accountability. It also proposes a hybrid accountability concept from the perspectives of accounting and Islam.

The effect of management control system with four lever's of control model and remuneration on employees’ performance: A study at Brawijaya University Indika Sari, Asri; Ludigdo, Unti; Djamhuri, Ali
The International Journal of Accounting and Business Society Vol. 31 No. 2 (2023): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2023.31.2.693

Purpose—This study applies contingency theory to examine the effect of the management control system (MCS) and remuneration scheme on Brawijaya University's employees' performance. The MCS in this study is understood following the Four Levers of Control (LOC), which includes belief systems, boundary systems, diagnostic control systems, and interactive control systems. Design/methodology/approach—For this analysis, the data collection method employed in this study was cluster random sampling of all employees except structural officials of Brawijaya University (UB). 355 respondents from Headquarters and 7 Faculties participated in this study. The data were collected, and the technique analysis used was SEM—PLS programs. Findings—Based on the analysis and discussion, the results of this study showed that employees’ performance was positively impacted by the boundary system, diagnostic control system, and remuneration. Employees’ performance could be improved by implementing an effective boundary system and diagnostic control system and providing fair and adequate remuneration. Employees’ performance was unaffected by the belief or interactive control systems. Practical implications—This study's Empirical evidence also showed that beliefs systems and interactive control systems do not affect the performance of UB employees. Originality/value — A management Control System with the LOC model (Simons, 1995) is implemented in private organizations. The researchers want to adopt the LOC model (Simons, 1995) in public organizations at Brawijaya University. This research is able to provide benefits for related officials in Universitas Brawijaya to implement a Management Control System with the LOC model as a means of controlling employee performance. Employees can be motivated to improve their performance with the management control system and the LOC model. Paper type — Case study

The Effect of Debt Default, Profitability, and Financial Distress on Going Concern Audit Opinion Acceptance Rohmawati, Siti Aminah; Djamhuri, Ali
Basic and Applied Accounting Research Journal Vol 4 No 2 (2024): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/baarj.04.02.05

This study aims to analyze the effect of debt default, profitability, and financial distress on going concern audit opinion. The objectt of this research includes the manufacturing company listed on the Indonesia Stock Exchange in 2019 -2022. Independent variables in this research are debt default, profitability. The dependent variabel in this research is going concern audit opinion. This study utilizes samples of 248 secondary data of audited financial reports obtained from 62 manufacturing companies in 2019 – 2022 according to predetermined criteria, selected through purposive sampling. The debt default and profitability are measured by the Current Ratio and Return on Assets ratio, respectively, and financial distress is represented by the Altman Z-score model. The results of the logistic regression analysis exhibit that debt default and financial distress have a significant effect on going concern audit opinion while profitability has no effect on going concern audit opinion.

ANALISIS ATAS PENGAKUAN PENDAPATAN PAJAK DAN MIGAS SAAT PERMULAAN IMPLEMENTASI BASIS AKRUAL PADA AKUNTANSI PEMERINTAH PUSAT Yuwana, Wirawan Purwa; Djamhuri, Ali; Andayani, Wuryan
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2016: JTAKEN Vol. 2 No. 1 June 2016
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v2i1.38

The Central Government has started to implement the accrual basis in 2015. The beginning of that implementation was interesting to study mainly how the revenue recognition after accounting basis changed. This study aimed to understand and interpret revenue recognition at the beginning of accrual basis implementation. This study used a qualitative methodology with an interpretive paradigm and a case study approach. The interesting results of this study showed some understanding and interpretation. First, the government lost the right of income from oil and gas due to the inconsistency of tax rates between contract and tax treaty. Secondly, there was no disclosure change in oil and gas non-tax revenues because it still used the net principle so that the Government's rights and obligations not well-identified. Thirdly, some bureaucrats had utility motives at oil and gas property tax by utilizing a collection fee. Fourth, the recognition of Government-Tax Borne contained inequity and burdensome Indonesian people because made an addition in mandatory spending, which was funded from the government debt and greater tax collection. The accrual basis implementation should be able to bring a greater good through the use of accounting information in decision-making and public policy.AbstrakÂ Pemerintah Pusat telah memulai penerapan basis akrual pada tahun 2015. Permulaan implementasi ini menarik untuk diteliti terutama mengenai pengakuan pendapatan setelah basis akuntansi berubah. Penelitian ini bertujuan untuk memahami dan memaknai pengakuan pendapatan pada awal implementasi basis akrual. Penelitian ini menggunakan metodologi kualitatif dengan paradigma interpretif dan pendekatan studi kasus untuk mengungkap dan menafsirkan permasalahan yang ada. Hasil penelitian ini menunjukkan beberapa hasil pemahaman dan penafsiran yang menarik. Pertama, Pemerintah kehilangan hak negara dari PPh Migas karena penggunaan tarif pajak yang tidak konsisten antara kontrak dan tax treaty. Kedua, tidak ada perubahan pengungkapan PNBP Migas karena masih menggunakan asas neto sehingga substansi hak kewajiban dan negara dalam pengakuan pendapatan PNBP migas tidak diketahui dengan pasti. Ketiga, terdapat motif utilitas sebagian birokrat dalam pengenaan PBB Migas dengan memanfaatkan biaya pemungutan. Keempat, pengakuan pajak ditanggung pemerintah mengandung substansi ketidakadilan dan memberatkan rakyat Indonesia karena menambah mandatory spending yang dibiayai dari utang negara dan pemungutan pajak yang lebih besar. Implementasi basis akrual seharusnya dapat membawa kebaikan yang lebih besar melalui pemanfaatan informasi akuntansi dalam pengambilan keputusan dan kebijakan publik.

RESEARCH STUDIES IN DIGITAL ACCOUNTING: AN ANALYSIS FROM INCEPTION Indrayani; Eko Ganis Sukoharsono; Wuryan Andayani; Ali Djamhuri
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 4 No. 4 (2024): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v4i4.2477

The long-term effects of accounting studies are related to digital accounting. Bibliographic evaluations haven't given much thought to how the literature on digital accounting has developed, nevertheless. A comprehensive summary of the evolution and advancement of the literature on digital accounting, based on the whole citation network, is given by several research reviews. The study investigates three areas: created and shared in research on digital accounting, subjects related to digital accounting covered in research on digital accounting, and qualities of digital accounting do writers in digital accounting research from different nations possess. 84 publications that were published between 2005 and 2023 and found in the Scopus database served as the basis for this bibliometric analysis. These results show that the first publications on digital accounting were books that were indexed by Scopus. These books covered fundamental subjects like accounting software, XBRL (eXtensible Business Reporting Language), and EDI, and they laid the groundwork for the field's subsequent development and dissemination. Despite this, the majority of publications on digital accounting concentrate on the same areas, such as business, management, accounting, computer science and economics, economics, and finance. The most popular subjects are blockchain, information technology, digital economy, accounting systems, accounting information, learning systems, e-learning, and digital technologies.

Differences In the Effectiveness of Online Learning Methods Compared to Offline Learning (A Case Study of Accounting Students from the 2018-2019 Batch, Faculty of Business Economics, Universitas Brawijaya) Daffa, Adhitya; Djamhuri, Ali
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 5 No. 1 (2026): REAKSI In press
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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

The Coronavirus (COVID-19) officially announced as a severely infectious virus by the World Health Organization (WHO) in 2019-2020 made the Indonesian government implement physical distancing and social distancing, if not all large-scale social restrictions or PSBB. As such, during the pandemic, the learning process were no longer conducted on-site, instead, must be conducted online. This study aims to determine whether on-site learning is more effective than online one, based on Learning Theory. The population includes 597 accounting students of Faculty of Economics and Business of Universitas Brawijaya, the academic year of 2018-2019, from which the samples 34 respondents are selected through a simple random sampling technique. Data are collected through survey using questionnaires distributed through social media to all students, and analyzed by a Likert scale utilizing t-test statistical test. This study suggests that on-site learning method is proved to be more effective for the students than online learning. The results of this study can be used to determine the preference of future educational methods.

Implementation Of Csr By Pt Rajawali Nusantara Indonesia In Supporting 2030 Sdgs Amid And Beyond Covid-19 Putra Yustono, Dewanta Arya; Djamhuri, Ali
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 4 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2025.4.4.526

Companies today are oriented not only toward generating profits but also toward fulfilling sustainability responsibilities through the implementation of Corporate Social Responsibility (CSR). CSR serves as a means for companies to demonstrate social responsibility and reflects ethical commitments in building long-term performance. Moreover, companies are expected to contribute to the 2030 Sustainable Development Goals (SDGs), which emphasize economic welfare, environmental preservation, and intergenerational social justice. The COVID-19 pandemic, which struck Indonesia in early 2020, posed significant challenges to CSR implementation. This qualitative descriptive study aims to examine the CSR contribution of PT Rajawali Nusantara Indonesia (ID Food) to the achievement of the 2030 SDGs in Indonesia, and to explore the relationship between the COVID-19 pandemic and the company’s CSR performance in reaching those goals. The qualitative approach is employed due to the comprehensive nature of CSR practices, which involve symbolic and expressive dimensions. The findings indicate that the company has supported the 2030 SDGs through CSR programs focused on assisting micro, small, and medium enterprises (MSMEs). During the pandemic, CSR activities continued with adjustments in both distribution mechanisms and the types of assistance provided. Based on these findings, the study concludes that CSR practices that are adaptive, collaborative, and responsive to critical needs are effective in supporting the achievement of the SDGs.

Ethical Education and Student Academic Misconduct (A Comparative Study on Undergraduate Students of Accounting and Management Departments) Maulana, Alysha Sal'wa; Djamhuri, Ali
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 4 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2025.4.4.570

This research aims to conduct a comparative test to determine whether academic misconduct in the accounting department is less prevalent than in the management department due to different ethical quantity exposures. In this case, students in both departments must meet the criteria: they must have passed the Business Ethics subject and, for accounting students, the additional subject Auditing 1 (Assurance and Attestation). This research employs a quantitative method, using a questionnaire as the research instrument, involving a sample of 295 undergraduate students from the Accounting and Management Departments, Faculty of Economics and Business, Universitas Brawijaya, classes of 2017 to 2020. The results of the hypothesis testing utilising the Mann-Whitney U test indicate no significant difference in the prevalence of academic misconduct between the two departments.

Incomprehension, dependency, and distrust in the presentation of fixed asset figures: Front stage dramaturgy Eka Findi Tresnawati; Ali Djamhuri; Ari Kamayanti
The Indonesian Accounting Review Vol. 6 No. 1 (2016): January - June 2016
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v6i1.849

This study aims to explore the role of actors in presenting financial statements and those who manage assets in performing the presentation of fixed assets figures in the balance sheet. These actors consist of the major parts in various stories. Dramaturgy was employed as a method to analyze the roles, coupled with an analysis of impression management from John and Pittman Taxonomy. A thorough research review was conducted on the front stage. In some scenes, the actors performed intimidation when forcing other actors to present the asset data instantly. In another time, ingratiation was done to cover the weak-nesses when the assets caretaker felt neglected. The role of self-promotion was performed by the Financial Manager of Regional Work Unit (PPK-SKPD) when he wanted to show that he had worked hard to prepare the balance sheet and refuses to bear the errors when the balance sheet presenting assets data was in trouble. Impression management techniques were used entirely by the actors to show the desired self-image, at certain time and in cer-tain circumstances. The roles played by the actors give rise to the phenomenon that the fixed assets figures presented in the balance sheet rest on the condition of incomprehension, dependency, and distrust between the actors. The presentation of fixed assets figures in the balance sheet shows a series of accounting process filled by conflict, as seen throughout the show. This research is expected to increase the study in the context of academic on the topic of fixed assets, particularly in the public sector (government).

Redesigning Clinical Pathway of Elective Caesarean Section Using Activity-Based-Costing Reduce Exposure to Covid-19 Lidia Asjanti; Nikma Fitriasari; Ali Djamhuri
JASF: Journal of Accounting and Strategic Finance Vol. 4 No. 1 (2021): JASF (Journal of Accounting and Strategic Finance) - June 2021
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v4i1.145

This research objective is to discover non-value-added activities in the elective cesarean section (CS) clinical pathway (CP) through cost analysis using the ABC method and redesign elective CS CP at W Hospital. Activity-Based-Costing (ABC) is an accounting system designed through activity management. The ABC system identifies all functions in the service process chain, calculates the activity costs, and assigns costs to cost objects, such as activity-based service products. This calculation method emphasizes the service process. The ABC method is seen as a unit cost calculation system that is suitable for hospitals. CP costing using the ABC method is a cost analysis using CP as the basis for service activities. The CP of Elective CS consists of various activities. This study used a case study approach. The eight informants were the head of finance, the head of medical services and support, one ob-gyn specialist, one anesthetist specialist, one outpatient installation nurse, one midwife, one inpatient installation midwife, and onenutritionist. COVID-19 changed the procedures and influenced the activities of CS CP. The analyses were conducted using the ABC method and data triangulation. Non-value-added activities found were clinical assessment in the emergency room (ER), laboratory activities, and organic waste treatment. Non-value-added found in clinical assessment in the ER, laboratoryexaminations, and organic waste treatment. CP CS redesign consists of activities of admission, pre-operation, and post-operation, surgery, pharmacy, nutrition, medical records, laundry, billing, logistics, and management administration. The researchers suggest that W Hospital should redesign elective CS CP activities to eliminate non-value-added activities.

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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