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All Journal Jurnal Agronomi Indonesia (Indonesian Journal of Agronomy) Jurnal Manajemen dan Organisasi Jurnal Penyuluhan Jurnal Pustakawan Indonesia Jurnal Ilmiah Psikologi Terapan Jurnal Reviu Akuntansi dan Keuangan Jurnal Keperawatan Humaniora Jurnal Rekayasa Proses NURSCOPE: Jurnal Penelitian dan Pemikiran Ilmiah Keperawatan Ahkam: Jurnal Ilmu Syariah Jurnal Informatika Tekno : Jurnal Teknologi Elektro dan Kejuruan PROSIDING SEMINAR NASIONAL Cakrawala Pendidikan MAJALAH ILMIAH PEMBELAJARAN JOURNAL OF EDUCATION JURNAL ECONOMIA Seminar Nasional Aplikasi Teknologi Informasi (SNATI) Economic Journal of Emerging Markets Jurnal Siasat Bisnis EKUIVALEN - Pendidikan Matematika ADITYA - Pendidikan Bahasa dan Sastra Jawa Jurnal Studi Pemerintahan Tadulako Journal Sport Sciences And Physical Education BAHASA DAN SASTRA Katalogis Natural Science: Journal of Science and Technology AGRISAINS Jurnal MEKANIKAL Kertha Semaya journal of internal medicine AGRITROP Jurnal Kimia (Journal of Chemistry) Buletin Udayana Mengabdi Jurnal Ilmiah Akuntansi dan Bisnis Itepa : Jurnal Ilmu dan Teknologi Pangan Buletin Studi Ekonomi COPING (Community of Publishing in Nursing) E-Journal Of Cultural Studies E-Jurnal Ekonomi Pembangunan Universitas Udayana e-Journal BUDIDAYA PERAIRAN J@TI (TEKNIK INDUSTRI) MEDIA KOMUNIKASI TEKNIK SIPIL Media Kesehatan Masyarakat Indonesia Jurnal Kesehatan Lingkungan indonesia Bioma : Berkala Ilmiah Biologi BERKALA FISIKA SAINS DAN MATEMATIKA JURNAL KIMIA SAINS DAN APLIKASI JURNAL BISNIS STRATEGI JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Pendidikan Jasmani, Olahraga dan Kesehatan Jurnal Pendidikan Anak Usia Dini Undiksha Jurnal Pendidikan Bahasa Jepang Undiksha Jurnal Pendidikan Teknologi dan Kejuruan KARMAPATI (Kumpulan Artikel Mahasiswa Pendidikan Teknik Informatika) ISSN: 2252-9063 Zuriat E-Journal Home Economic and Tourism Pendidikan Bahasa dan Sastra Indonesia Jurnal Bahasa dan Sastra Jurnal Ilmu Dasar Statistika Jurnal Lahan Suboptimal Jurnal Mahasiswa PSPD FK Universitas Tanjungpura JeLAST : Jurnal Teknik Kelautan , PWK , Sipil, dan Tambang Jurnal Teknik Elektro Universitas Tanjungpura JURNAL SAINS PERTANIAN EQUATOR ELKHA : Jurnal Teknik Elektro Jurnal Pendidikan dan Pembelajaran Khatulistiwa (JPPK) Jurnal Visi Ilmu Pendidikan JAKPI Gorga : Jurnal Seni Rupa Hexagone Jurnal Penelitian Agama Jurnal YIN YANG Jurnal KOMUNIKA Jurnal INSANIA Jurnal Agrista Idea Nursing Journal Jurnal Kedokteran Syiah Kuala Jurnal Inovasi Pendidikan Jurnal Materi dan Pembelajaran Fisika Bio-Pedagogi : Jurnal Pembelajaran Biologi SOSIALITAS (Jurnal Ilmiah Pend. Sos-Ant) KALAM CENDEKIA PGSD KEBUMEN JIPTEK : Jurnal Ilmiah Pendidikan Teknik dan Kejuruan BASASTRA Pendidikan Tata Niaga Civil Law Jurnal INKOM REKA INTEGRA REKA KARSA REKA RACANA Jurnal Reka Lingkungan RETORIKA: Jurnal Ilmu Bahasa Attoriolong Competitor : Jurnal Pendidikan Kepelatihan Olahraga Indonesian Journal of Educational Studies Jurnal Nalar Pendidikan Jurnal Kedokteran Brawijaya Journal of Informatics and Technology Jurnal Kedokteran Diponegoro Jurnal Kesehatan Masyarakat Jurnal Pengolahan dan Bioteknologi Hasil Perikanan Jurnal Ilmu Administrasi Bisnis Jurnal EMPATI Diponegoro Journal of Management Jurnal Kesehatan Olahraga Jurnal Administrasi Perkantoran (JPAP) Jurnal Pendidikan Ekonomi (JUPE) Jurnal Tata Rias Jurnal Penelitian Pendidikan Guru Sekolah Dasar JURNAL ILMIAH KESEHATAN KEPERAWATAN Jurnal Pendidikan Sains Jurnal Pengajaran MIPA Jurnal Keteknikan Pertanian e-Journal Pustaka Kesehatan Jurnal Sosial Ekonomi Pertanian Jurnal Rekayasa Sistem Industri Jurnal Mentari Jurnal Sekolah Dasar Jurnal Sains dan Teknologi Jurnal Pendidikan Indonesia Jurnal Kreatif Tadulako Online Warta Rimba LITE: Jurnal Bahasa, Sastra, dan Budaya Jurnal Ilmiah Mahasiswa Manajemen WIDYA TEKNIKA Gaung Informatika Eksplorasi Ulul Albab: Jurnal Studi Islam CAUCHY: Jurnal Matematika Murni dan Aplikasi IQTISHODUNA EL-MUHASABA LiNGUA: Jurnal Ilmu Bahasa dan Sastra Psikoislamika : Jurnal Psikologi dan Psikologi Islam Jurnal Bisnis dan Manajemen Mediator MANDALA of Health Jurnal Ilmu Komunikasi Information System Diploma Program - Informatics Management Humanitas: Indonesian Psychological Journal Media Farmasi : Jurnal Ilmu Farmasi (Journal Of Pharmaceutical Science) Journal on Mathematics Education (JME) Jurnal Pengembangan Pendidikan Paramita: Historical Studies Journal Jurnal Pendidikan Fisika Indonesia Jurnal Dinamika Akuntansi Abdimas Dinamika Pendidikan Forum Ilmu Sosial INTEGRALISTIK Jurnal Bahan Alam Terbarukan Jurnal Teknik Sipil dan Perencanaan Kreano, Jurnal Matematika Kreatif-Inovatif Media Ilmu Keolahragaan Indonesia Jurnal Filsafat Jurnal Kebijakan dan Pengembangan Pendidikan Pendidikan Ekonomi TALENTA JURNAL HUBUNGAN INTERNASIONAL PROSIDING : Seminar Nasional Fisika dan Pendidikan Fisika Jurnal Kedokteran dan Kesehatan : Publikasi Ilmiah Fakultas Kedokteran Universitas Sriwijaya Hunafa: Jurnal Studia Islamika Jurnal Ilmu Komputer dan Agri-Informatika Media Ekonomi dan Manajemen Jurnal Celtic Jurnal Sosialisasi: Jurnal Hasil Pemikiran, Penelitian dan Pengembangan Keilmuan Sosiologi Pendidikan Students´ Journal of Economic and Management Ekonomikawan : Jurnal Ilmu Ekonomi dan Studi Pembangunan Jurnal Riset Akuntansi dan Bisnis Journal of Mathematics Education and Application (JMEA) Indonesian Journal of Forestry Research Jurnal Penelitian Hutan dan Konservasi Alam Jurnal Penelitian Hutan Tanaman JURNAL PEMULIAAN TANAMAN HUTAN JURNAL PERBENIHAN TANAMAN HUTAN Jurnal Santiaji Pendidikan (JSP) Jurnal Kelautan : Indonesian Journal of Marine Science and Technology Jurnal Teknik Kimia Jurnal Ekonomi Modernisasi Bimbingan dan Konseling Pendidikan Matematika Pendidikan Bahasa Inggris The Indonesian Accounting Review Jurnal Al-Maqayis Fokus Bisnis DEDIKASI JURNAL MAHASISWA Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Analisis Kebijakan Pertanian Buletin Penelitian Tanaman Rempah dan Obat Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Online Mahasiswa (JOM) Bidang Ilmu Keperawatan Jurnal Online Mahasiswa (JOM) Bidang Pertanian Jurnal Online Mahasiswa (JOM) Bidang Perikanan dan Ilmu Kelautan Jurnal Online Mahasiswa (JOM) Bidang Teknik dan Sains Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Jurnal Ilmiah Mahasiswa FEB Jurnal Produksi Tanaman Jurnal Mahasiswa Jurusan Teknik Sipil iBuss Management Jurnal e-Komunikasi Manajemen Bisnis Kompetensi Ilmiah Manajemen Bisnis Jurnal Pengajaran Matematika dan Ilmu Pengetahuan Alam JIKSI (Jurnal Ilmu Komputer dan Sistem Informasi) PROFESI || JURNAL KESEHATAN PROFESIONAL ISLAMI Asuhan Kesehatan Jurnal Ilmiah Ilmu Kebidanan dan Keperawatan Nusanatara of Engineering BELIA ADDIN EQUILIBRIUM Holistic Journal Of Management Research Wiraraja Medika: Jurnal Kesehatan JAM : Jurnal Aplikasi Manajemen Rekayasa Mesin Jurnal Ilmu Komunikasi Jurnal Akuntansi Multiparadigma Jurnal Ilmu Sosial dan Ilmu Politik JURNAL SOSIOLOGI JURNAL TADRIS STAIN PAMEKASAN WIDYATAMA Speed - Sentra Penelitian Engineering dan Edukasi Wacana, Jurnal Sosial dan Humaniora Forum Agribisnis Jurnal Ketahanan Nasional Jurnal RISET Geologi dan Pertambangan Prosiding Teknologi Pendidikan LINK Potensia Jurnal Wawasan Ilmiah SALAM: Jurnal Sosial dan Budaya Syar-i IJEE (Indonesian Journal of English Education) EKONOBIS (JURNAL EKONOMI DAN BISNIS) Jurnal Pembelajaran Fisika Kodifikasia: Jurnal Penelitian Islam Bioedukasi: Jurnal Pendidikan Biologi Seminar Nasional Teknik Kimia Kejuangan TEMA (Jurnal Tera Ilmu Akuntansi) Jurnal Keteknikan Pertanian Tropis dan Biosistem Jurnal Teknologi Pertanian Habitat AGRIVITA, Journal of Agricultural Science The International Journal of Accounting and Business Society Jurnal NERS Intelektualita Jurnal Arbitrer Jurnal Riset Kimia JURNAL INTEGRASI PROSES LEMMA: Letters Of Mathematics Education Jurnal Edukasi dan Penelitian Informatika (JEPIN) JSEH (Jurnal Sosial Ekonomi dan Humaniora) JUITA : Jurnal Informatika Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura STOMATOGNATIC- Jurnal Kedokteran Gigi JPI (Jurnal Pendidikan Indonesia) : Jurnal Ilmiah Pendidikan JITRO (Jurnal Ilmiah dan Teknologi Peternakan Tropis) DINAMIKA Jurnal Ilmiah Teknik Mesin KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA Scientific Journal of Informatics Jurnal Spektra JINOP (Jurnal Inovasi Pembelajaran) Jurnal Pendidikan Biologi Indonesia JURNAL AKUNTANSI Jurnal Agro Dinar: Jurnal Ekonomi dan Keuangan Islam Jurnal Media Hukum Jurnal Hubungan Internasional Insisiva Dental Journal : Majalah Kedokteran Gigi Insisiva AGRARIS: Journal of Agribusiness and Rural Development Research Profesi Pendidikan Dasar Jurnal Ilmiah Teknik Industri Emitor: Jurnal Teknik Elektro Jurnal Kesehatan Pharmacon Forum Geografi Annual Research Seminar AJIE (Asian Journal of Innovation and Entrepreneurship) JPBM (Jurnal Pendidikan Bisnis dan Manajemen) JURNAL ILMIAH Al BATTANI Majalah Obat Tradisional ANDHARUPA CESS (Journal of Computer Engineering, System and Science) Jurnal Pendidikan Fisika JOURNAL OF HEALTHCARE TECHNOLOGY AND MEDICINE Dinamika Jurnal Pendidikan Dasar An-Nuha : Jurnal Kajian Islam, Pendidikan, Budaya Dan Sosial Pharmauho: Jurnal Farmasi, Sains, dan Kesehatan Agrimeta: Agrimeta: Jurnal Pertanian Berbasis Keseimbangan Ekosistem Proceeding SENDI_U Jurnal Al-Qadau: Peradilan dan Hukum Keluarga Islam Al-Ijtima`i: International Journal of Government and Social Science J-PAI: Jurnal Pendidikan Agama Islam Taqdir Journal of Islamic Studies and Humanities At-Taqaddum Wahana Akademika: Jurnal Studi Islam dan Sosial Sawwa: Jurnal Studi Gender Jurnal Asy-Syari'ah JABE (Journal of Accounting and Business Education) Jurnal Pendidikan Usia Dini JURNAL KEPERAWATAN SEHAT Heuristic JHP17 (Jurnal Hasil Penelitian) INDONESIAN JOURNAL OF PHARMACY Gadjah Mada Journal of Psychology CHEMPUBLISH JOURNAL Jurnal Sains dan Teknologi Pangan Jurnal Online Program Studi Pendidikan Ekonomi JIMKesmas (Jurnal Ilmiah Mahasiswa Kesehatan Masyarakat) Jurnal Sosial Ekonomi Perikanan Jurnal Tekun Jurnal Edukasi dan Sains Biologi Proceeding of International Conference on Teacher Training and Education UNEJ e-Proceeding Binus Business Review Jurnal Penelitian Kehutanan Sumatrana Jurnal Pendidikan Ilmu Sosial INVOTEC Ngayah: Majalah Aplikasi IPTEKS JURNAL PROFESI KEGURUAN Berkala Ilmiah Pendidikan Fisika Jurnal Fisika FLUX Pendidikan Kewarganegaraan IDEAS: Journal on English Language Teaching and Learning, Linguistics and Literature Indigenous: Jurnal Ilmiah Psikologi Proceeding of the Electrical Engineering Computer Science and Informatics Jurnal Daulat Hukum DIRASAT Jurnal Manajemen & Pendidikan Islam Jurnal Manajemen dan Kewirausahaan (JMDK) BERITA BIOLOGI Jurnal Unik: Pendidikan Luar Biasa Agricore: Jurnal Agribisnis dan Sosial Ekonomi Pertanian Unpad Jendela Olahraga ETERNAL: English Teaching Journal FKIP e-PROCEEDING Sriwijaya University Learning and Education International Conference HIGEIA (Journal of Public Health Research and Development) Accounting Analysis Journal Economic Education Analysis Journal Geo-Image Journal Indonesian Journal of Early Childhood Education Studies Journal of Mechanical Engineering Learning Edu Geography Journal of Elementary Education Science and Technology Indonesia Jurnal Penelitian Pertanian Terapan Jurnal Kedokteran Gigi Universitas Padjadjaran WAHANA PEDAGOGIKA Media Teknika Jurnal Pengabdian UntukMu NegeRI Jurnal Geologi dan Sumberdaya Mineral (Journal of Geology and Mineral Resources) Universa Medicina Vitruvian : Jurnal Arsitektur, Bangunan, dan Lingkungan Prosiding Temu Ilmiah Nasional X Ikatan Psikologi Perkembangan Indonesia HISTOGRAM: Jurnal Pendidikan Matematika Jurnal Penelitian Sains Jurnal Manajemen & Keuangan Tazkia Islamic Finance and Business Review Jurnal Konstitusi Panggung Jurnal Ilmiah Peuradeun Jurnal Pendidikan (Teori dan Praktik) Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Studi Komunikasi AKRUAL: Jurnal Akuntansi ATTARBIYAH: Journal of Islamic Culture and Education IJHCM (International Journal of Human Capital Management) JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Analitika : Jurnal Magister Psikologi UMA Jurnal Sejarah International Business and Accounting Research Journal Jurnal Sinar Manajemen Caraka : Jurnal Ilmu Kebahasaan, Kesastraan, dan Pembelajarannya Jurnal EMT KITA Jurnal Ilmu dan Riset Akuntansi JURNAL PENDIDIKAN DASAR PERKHASA GIZI INDONESIA IJBE (Integrated Journal of Business and Economics) AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Animal Production : Indonesian Journal of Animal Production Risâlah, Jurnal Pendidikan dan Studi Islam International Journal Pedagogy of Social Studies Jurnal Bina Praja Al-Kimia Jurnal Matematika Sains dan Teknologi LLT Journal: A Journal on Language and Language Teaching DWIJA CENDEKIA: Jurnal Riset Pedagogik Historika PAEDAGOGIA Chimica et Natura Acta JMPM: Jurnal Matematika dan Pendidikan Matematika Jurnal Akuntansi Aktual Journal of Livestock Science and Production Jurnal Pendidikan : Riset dan Konseptual Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Mazahib Jurnal Office Al-Daulah : Jurnal Hukum dan Perundangan Islam Jukung (Jurnal Teknik Lingkungan) Syntax Literate: Jurnal Ilmiah Indonesia Squalen Bulletin of Marine and Fisheries Postharvest and Biotechnology Indonesian Journal of Islamic Early Childhood Education Naditira Widya Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi JURNAL MANAJEMEN Jurnal Riset Akuntansi dan Keuangan JPI Journal of Islamic World and Politics Ranah: Jurnal Kajian Bahasa JTERA (Jurnal Teknologi Rekayasa) SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS JURNAL PENDIDIKAN GLASSER Empowerment : Jurnal Pengabdian Masyarakat UICELL Conference Proceeding Sawala : Jurnal Administrasi Negara Linguistic, English Education and Art (LEEA) Journal Lontar : Jurnal Ilmu Komunikasi JURNAL CITRA KEPERAWATAN Jurnal Noken: Ilmu-Ilmu Sosial JURNAL BAHASA, SASTRA DAN PEMBELAJARANNYA Journal Of Nursing Practice Jurnal Teknik Informatika STMIK Antar Bangsa Empowerment PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences) Maneggio: Jurnal Ilmiah Magister Manajemen LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Wahana Forestra: Jurnal Kehutanan MAGHZA: Jurnal Ilmu Al-Qur´an dan Tafsir Majalah Farmaseutik Jurnal Pendidikan Terbuka Dan Jarak Jauh Jurnal Aplikasi Bisnis PROMINE Agrin : Jurnal Penelitian Pertanian AFEBI Management and Business Review Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Jurnal Ilmiah Ilmu Kesehatan: Wawasan Kesehatan JURNAL ILMIAH INFORMATIKA Majalah Ilmiah Biologi BIOSFERA: A Scientific Journal Jurnal Biology Education Journal Of Holistic Nursing Science Management and Economics Journal (MEC-J) The Southeast Asia Law Journal PENDIPA Journal of Science Education ORBITA: Jurnal Pendidikan dan Ilmu Fisika PROSIDING SEMINAR NASIONAL AGRIBISNIS Journal of Basication (JOB) : Jurnal Pendidikan Dasar Penelitian Pendidikan Geografi Majalah Pembelajaran Geografi JOURNAL SPORT AREA Motiva: Jurnal Psikologi J I M P - Jurnal Informatika Merdeka Pasuruan JURNAL EKONOMI MANAJEMEN AKUNTANSI Biosaintifika: Journal of Biology & Biology Education Politik Indonesia: Indonesian Political Science Review Jurnal Keperawatan Muhammadiyah Jurnal Tadris Matematika Jurnal Analisis Sosial Politik Jurnal Teknologi & Industri Hasil Pertanian Jurnal Teknik Pertanian Lampung (Journal of Agricultural Engineering) JURNAL ILMIAH PETERNAKAN TERPADU Jurnal Ilmu Ilmu Agribisnis: Journal of Agribusiness Science Media Ilmu Kesehatan Jurnal Agroforestri Indonesia Jurnal Sisfokom (Sistem Informasi dan Komputer) Master Bahasa JURNAL EKONOMI PENDIDIKAN DAN KEWIRAUSAHAAN Jurnal Ilmiah Mahasiswa Bidang Hukum Keperdataan Malikussaleh Journal of Mathematics Learning (MJML) Jurnal Ilmiah Ilmu Ushuluddin SEIKO : Journal of Management & Business Jurnal Kesehatan Prima Jurnal Rekayasa Proses JURNAL PAUD AGAPEDIA GUIDENA: Jurnal Ilmu Pendidikan, Psikologi, Bimbingan dan Konseling Jurnal Abadimas Adi Buana Buana Pendidikan: Jurnal Fakultas Keguruan dan Ilmu Pendidikan Unipa Surabaya Jurnal Penamas Adi Buana Journal of Epidemiology and Public Health Indonesian Journal of Medicine Journal of Health Policy and Management Journal of Maternal and Child Health JPP IPTEK (Jurnal Pengabdian dan Penerapan IPTEK) Prosiding Seminar Nasional Sains dan Teknologi Terapan Jurnal Kolaboratif Sains Jurnal Keperawatan Abdurrab Jurnal Labora Medika SHAHIH : Jurnal Ilmu Kewahyuan At-Tawassuth: Jurnal Ekonomi Islam KITABAH: Jurnal Akuntansi dan Keuangan Syariah JURNAL PENDIDIKAN TAMBUSAI SJME (Supremum Journal of Mathematics Education) Jurnal PROTEKSI (Proyeksi Teknik Sipil) WIDYA LAKSANA Journal of Education Action Research International Journal of Social Science and Business International Journal of Natural Science and Engineering International Journal of Supply Chain Management BJRA (Bongaya Journal of Research in Accounting) JURNAL MathEdu (Mathematic Education Journal) Jurnal Penelitian dan Pengabdian Kepada Masyarakat UNSIQ AL-HAYAT: Journal of Biology and Applied Biology PINUS: Jurnal Penelitian Inovasi Pembelajaran Jurnal Riset Inspirasi Manajemen dan Kewirausahaan Gorontalo Journal of Government and Political Studies Jurnal Pengembangan Wiraswasta Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Pengabdian Magister Pendidikan IPA Jurnal Dunia Kesmas Warmadewa Economic Development Journal (WEDJ) OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Journal of Public Administration Studies Jurnal Riset Agribisnis dan Peternakan Majalah Ilmiah Pengkajian Industri Dharma Bakti Jurnal Rekayasa Hijau Jurnal Medika Karya Ilmiah Kesehatan JABE (Journal of Applied Business and Economic) KOMPUTA : Jurnal Ilmiah Komputer dan Informatika Jurnal Ilmiah Ecosystem Jurnal Manajemen Bisnis Krisnadwipayana Simtek : Jurnal Sistem Informasi dan Teknik Komputer Jurnal Pemberdayaan: Publikasi Hasil Pengabdian Kepada Masyarakat JURNAL PRODUKTIVITAS Jurnal Masyarakat Merdeka (JMM) Aktiva : Jurnal Akuntansi dan Investasi Journal of Midwifery JPM PAMBUDI Wave: Jurnal Ilmiah Teknologi Maritim Informatika : Jurnal Informatika, Manajemen dan Komputer JPM : Jurnal Pendidikan Matematika Jurnal Pendidikan Jurnal Yuridis Jurnal PTK dan Pendidikan Biolearning Journal TSAQAFAH Prosiding Semhavok Jurnal STIE Semarang (Edisi Elektronik) AN-NAFS : Jurnal Fakultas Psikologi Jurnal Ilmiah FONEMA : Jurnal Edukasi Bahasa dan Sastra Indonesia Mathvision : Jurnal Matematika Jurnal Ilmu Keperawatan Jiwa Journal of Indonesian Tourism, Hospitality and Recreation JFIOnline Oto Rhino Laryngologica Indonesiana Jurnal Ilmu Kefarmasian Indonesia UPEJ Unnes Physics Education Journal Journal of Innovative Science Education MUWAZAH: Jurnal Kajian Gender CSRID (Computer Science Research and Its Development Journal) Journal of Innovation in Business and Economics Harmoni Unnes Journal of Mathematics Education Research Jurnal Bimbingan Konseling JIA (Jurnal Ilmiah Akuntansi) Jurnal Riset Pendidikan Kimia (JRPK) Al-Ard: Jurnal Teknik Lingkungan JURNAL FARMASI GALENIKA Jurnal Jamu Indonesia Seling: Journal of PGRA Study Program ENGLISH EDUCATION: JOURNAL OF ENGLISH TEACHING AND RESEARCH Jurnal Ilmiah Akuntansi dan Keuangan Nizham Journal of Islamic Studies Rainbow : Journal of Literature, Linguistics and Cultural Studies 2-TRIK: TUNAS-TUNAS RISET KESEHATAN Jurnal Bisnis dan Akuntansi AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT JOURNAL INFORMATICS, SCIENCE & TECHNOLOGY ACCOUNTIA JOURNAL Accounting Trusted, Inspiring, Aunthentic Journal Journal of Maternity Care and Reproductive Health Dedication : Jurnal Pengabdian Masyarakat Menara Ilmu JURNAL ILMIAH KESEHATAN SANDI HUSADA Logat: Jurnal Bahasa Indonesia dan Pembelajaran The International Journal of Business Review (The Jobs Review) Jurnal Pengabdian Kepada Masyarakat MEMBANGUN NEGERI Jurnal Farmasi Sandi Karsa JITEKGI Jurnal Ilmiah dan Teknologi Kedokteran Gigi Puitika International Journal for Educational and Vocational Studies Berkala Penelitian Agronomi Jurnal Elektronik WACANA ETNIK JURNAL MUTIARA KESEHATAN MASYARAKAT Polingua : Scientific journal of Linguistics, Literature and Language Education Social, Humanities, and Educational Studies (SHEs): Conference Series Bhamada: Jurnal Ilmu dan Teknologi Kesehatan (E-Journal) JSAI (Journal Scientific and Applied Informatics) Communication Transformasi : Jurnal Pendidikan Matematika dan Matematika JURNAL EKSBIS Cakrawala Pedagogik Indonesian Journal of Accounting and Governance Jurnal Ilmu Komputer dan Bisnis English Language Teaching Educational Journal Abdi Wiralodra : Jurnal Pengabdian Kepada Masyarakat Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Societas Dei: Jurnal Agama dan Masyarakat Jurnal Abdi Masyarakat (JAM) PROJECT (Professional Journal of English Education) Lensa : Jurnal Kependidikan Fisika JPMI (Jurnal Pembelajaran Matematika Inovatif) Indonesian Journal of Clinical Pathology and Medical Laboratory (IJCPML) Prosiding Seminar Nasional Teknik Mesin Syntax Idea Jurnal Dinamika Manajemen Pendidikan (JDMP) Edukasia : Jurnal Pendidikan International Journal of Economics, Business and Accounting Research (IJEBAR) JASF (Journal of Accounting and Strategic Finance) Jurnal Wilayah dan Kota FIKROH: JURNAL PEMIKIRAN DAN PENDIDIKAN ISLAM Jurnal Bisnis Dan Kajian Strategi Manajemen Ekombis: Jurnal Fakultas Ekonomi Jurnal Ilmiah Edunomika (JIE) Jurnal Sistim Informasi dan Teknologi Zonasi: Jurnal Sistem Informasi PROSIDING: SENI, TEKNOLOGI, DAN MASYARAKAT Jurnal Gamaliel Teologi Praktika Jurnal Investasi CSID Journal of Infrastructure Development (CSID-JID) Jurnal Ilmiah Kesehatan Diagnosis Journal of Islamic Accounting and Finance Research Prosiding Seminar Nasional Multidisiplin Ilmu Socius (Jurnal Pendidikan dan Pembelajaran Ilmu Pengetahuan Sosial) (Edisi Elektronik) Jurnal Ilmiah Permas: Jurnal Ilmiah STIKES Kendal Jurnal Riset Rekayasa Elektro Jurnal Ekuivalensi Jurnal Pengabdian Masyarakat IPTEKS Ilomata International Journal of Management Journal of Artificial Intelligence and Innovative Applications (JOAIIA) Respati JAMP : Jurnal Administrasi dan Manajemen Pendidikan Jurnal Serunai Administrasi Pendidikan Jurnal Teknik Lingkungan Paramasastra: Jurnal Ilmiah Bahasa Sastra dan Pembelajarannya Journal Sensi: Strategic of Education in Information System CICES (Cyberpreneurship Innovative and Creative Exact and Social Science) JISA (Jurnal Informatika dan Sains) APTIKOM Journal on Computer Science and Information Technologies (CSIT) Jurnal E-Bis: Ekonomi Bisnis Sport Science: Jurnal Sain Olahraga dan Pendidikan Jasmani Jurnal Ilmiah Akuntansi Kesatuan Parameter JUMANTIK: Jurnal Mahasiswa dan Peneliti Kesehatan PUBLIKASI PENELITIAN TERAPAN DAN KEBIJAKAN Square : Journal of Mathematics and Mathematics Education Diseminasi : Jurnal Pengabdian kepada Masyarakat Jurnal Yustisiabel Masyarakat Berdaya dan Inovasi Jurnal Visionary : Penelitian dan Pengembangan dibidang Administrasi Pendidikan Jurnal Agro Ekonomi EKOTONIA: Jurnal Penelitian Biologi, Botani, Zoologi dan Mikrobiologi IJOEP : International Journal of Ecophysiology International Journal of Marine Engineering Innovation and Research TERAJU : Jurnal Syariah dan Hukum JURNAL PENELITIAN PENDIDIKAN BAHASA DAN SASTRA HERBAPHARMA : Journal of Herb Farmacological Aghniya: Jurnal Ekonomi Islam Physics Communication Jurnal Sosiologi Andalas Coopetition : Jurnal Ilmiah Manajemen Prosiding Seminar Teknologi Kebumian dan Kelautan (SEMITAN Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Spektrum Sipil Wahana Akademika: Jurnal Studi Islam dan Sosial Virtuoso: Jurnal Pengkajian dan Penciptaan Musik Ekomaks : Jurnal Ilmu Ekonomi, Manajemen, dan Akuntansi Jurnal Sibernetika Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Edudikara: Jurnal Pendidikan dan Pembelajaran Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Akrab Juara : Jurnal Ilmu-ilmu Sosial SPEKTA (Jurnal Pengabdian Kepada Masyarakat : Teknologi dan Aplikasi) Jurnal Daya Mas : Media Komunikasi dan Informasi Hasil Pengabdian dan Pemberdayaan Masyarakat STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE REKA ELKOMIKA: Jurnal Pengabdian kepada Masyarakat SOSEK: Jurnal Sosial dan Ekonomi Didaktika: Jurnal Pemikiran Pendidikan Journal of Agri Socio Economics and Business Jurnal 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Total Quality Management, Orientasi Pasar dan Kinerja Perusahaan dengan Moderasi Faktor Lingkungan Eksternal Ali Djamhuri; I Dewa Ayu Kristiantari; Husnul Hatimah
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 6 No. 1 (2022): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (414.538 KB) | DOI: 10.33795/jraam.v6i1.010

Abstract

This research aims to examines the relationship between Total Quality Management (TQM) practices, market orientation, company performance and the external environment. Questionnaires were distributed to collect data and the SEM-PLS technique applied to analyze data. The results indicated that improving the quality of TQM practices was associated with improving company performance and market orientation; yet market orientation has no effect on company performance and does not serve as mediating variable on the positive relationship between TQM and company performance. External environmental factors act as a moderator between TQM and company performance. Abstrak Penelitian ini bertujuan menguji hubungan praktik Total Quality Management (TQM), orientasi pasar, kinerja perusahaan dan lingkungan eksternal. Kuesioner didistribusikan dalam rangka pemerolehan data dan selanjutnya menggunakan Teknik SEM-PLS guna menganalisis data. Hasil penelitian mengindikasikan bahwa peningkatan kualitas praktik TQM berhubungan dengan peningkatan kinerja perusahaan dan orientasi pasar; sedangkan orientasi pasar tidak berpengaruh terhadap kinerja perusahaan dan bukan merupakan variabel pemediasi pada hubungan positif TQM dan kinerja perusahaan. Faktor lingkungan eksternal berperan sebagai moderator antara TQM dan kinerja perusahaan. Implikasi penelitian adalah perlunya perhatian yang lebih besar terhadap faktor eksternal dalam rangka meningkatkan kinerja perusahaan.
New Institutional Theory: Implementasi Anggaran Berbasis Kinerja Astutiningrum; Ali Djamhuri; Yeney Widya Prihatiningtyas
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 2 No. 2 (2017): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (480.866 KB) | DOI: 10.33795/jraam.v2i2.77

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The purpose of this study is to analyze the organizational changes that occurred after the adoption of the performance-based budgeting. Organizational change is analyzed from the perspective of the New Institutional Theory (NIT) focusings on the process of implementing performance-based budgeting in the dr. Iskak Hospital Tulungagung. This case study conducted based on qualitative approach. The results indicate that the occurrence of coercive isomorphism occurs, which is supported by mimetic ishomorphism, although it is weak. The dominant symptom is normative ishomorphism indicated by member’ normative trust that performance-based budgeting is the most suitable for hospital. The implementation of performance-based budgeting has encouraged the use of funds more effectively and efficiently. Abstrak Tujuan penelitian ini adalah untuk menganalisa perubahan organisasi setelah pengadopsian anggaran berbasis kinerja. Perubahan organisasi dianalisis berdasarkan perspektif New Institutional Theory (NIT) dengan fokus penelitian terhadap proses penerapan anggaran berbasis kinerja di RSUD dr. Iskak Tulungagung. Strategi penelitian adalah studi kasus dengan pendekatan kualitatif. Hasil penelitian menunjukkan terjadinya coercive isomorphism, sebagai upaya memperoleh legitimasi, yang didukung oleh mimetic ishomorphism, yaitu upaya peniruan terhadap organisasi lain, meskipun lemah. Gejala yang dominan adalah normative ishomorphism, ditunjukkan dengan kepercayaan normatif anggota organisasi bahwa anggaran berbasis kinerja paling tepat bagi karakteristik rumah sakit. Penerapan anggaran berbasis kinerja telah mendorong penggunaan dana lebih efektif dan efisien.
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

Abstract

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.
DETERMINAN EFEKTIFITAS SISTEM E-BANKING DI MATA NASABAH: PENDEKATAN MODEL KESUKSESAN SISTEM INFORMASI Latifah Hanum; Ali Djamhuri; Ari Kamayanti
Jurnal Akuntansi Multiparadigma Vol 4, No 1 (2013): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1355.312 KB) | DOI: 10.18202/jamal.2013.04.7178

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Abstract: The Determinant of E-Banking System Effectiveness in The Customers’Perspective: Information System Success Model Approach. The research purpose is to examine the determinant of e-banking system effectiveness by using Delone and Mclean (IS Success) Model. The results showed that all variables of IS Success Model affect the effectiveness of e-banking system with user satisfactionas the indicator variabel. The results also establish new dimension of IS Success Model. First, system quality can be explicated into interactivity and access.The second, service quality can be explicated into acceptable services and emphaty.Third, perceived usefulness can be explicated into useful system and quality of user performance. This suggests that e-banking customers in the city of Malang tend to have different perceptions about effectiveness e-banking system.Abstrak: Determinan Efektifitas Sistem E-Banking di Mata Nasabah: Pendekatan Model Kesuksesan Sistem Informasi. Penelitian ini bertujuan menguji determinan efektifitas sistem e-banking dengan menggunakan pendekatan model kesuksesan sistem informasi Delone dan Mclean. Hasil penelitian menunjukkan bahwa kualitas sistem, kualitas informasi, kualitas layanan,kegunaan yang dipersepsikan, kepercayaan atas sistem dan interaksi layanan memengaruhi efektifitas sistem e-banking dengan kepuasan pengguna sebagai indikatornya. Hasil penelitian juga membentuk dimensi baru yaitu dimensi inter-activity dan access untuk variabel kualitas sistem, dimensi layanan yang diterima dan empati untuk variabel kualitas layanan serta variabel kegunaan yang dipersepsikan membentuk dimensi sistem yang bermanfaat dan kualitas kinerja pengguna. Hal ini menunjukkan nasabah e-banking di kota Malang cenderung memiliki persepsi berbeda terkait efektifitas sistem e-banking.
The effect of management control system with four lever's of control model and remuneration on employees’ performance: A study at Brawijaya University Asri Indika Sari; Unti Ludigdo; Ali Djamhuri
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

Abstract

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
Exploring Indonesian Higher Education Neoliberalization: A Discourse on the Role of Accounting Ali Djamhuri; Wiwik Hidajah Ekowati
Jurnal Ilmiah Akuntansi Vol 8 No 1 (2023)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v8i1.63508

Abstract

The neoliberalization of higher education has attracted academic debate and public interest. Though less known by the public, accounting terminologies play a prominent role in that process more particularly in sticking commercial values to the life of universities that eventually made universities far from their own original missions. Applying Critical Discourse Analysis (CDA), this study explores the neoliberalization of Indonesian higher education by questioning how it took place, what kind of linguistic terminologies or jargon are mostly used, and how accounting concepts, terminologies, and technologies take a role in it. This study found that accounting—through its concepts, jargon, and technologies—helped a lot in making the success of the neoliberalization of Indonesian higher education. Accounting notions like efficiency, productivity, effectiveness, accountability, transparency, and fairness take their cognitive and emotive roles in supporting highly competitive modes of academic life in universities so that the core of neoliberal ideology, that is competition, has been made to be more easily, scientifically, and psychologically justifiable for both individuals and society. Moreover, transactional and commercial motive-based behaviours as an impact of the more liberalized way of life, expand rapidly to become a standard way of acting both on and outside the campuses which accelerates the formation of a more individualistic and competitive Indonesian society. Bureaucratically, the university officials—from the lowest level such as the head of the department up to the Rectors—tend to be more sensitive to achieving a series of standardised, quantitative, technical, short-term, and pragmatic performance indicators dictated by national and international ranking agencies like Webometric than to deal with more ideal, educational, and long-term mission achievement.
Sengketa Pajak dalam Perspektif Pemeriksa Pajak (Sebuah Studi Fenomenologi) Tendi Wahyudi; Unti Ludigdo; Ali Djamhuri
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 2 No. 3 (2017): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v2i3.190

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Penelitian ini bertujuan untuk mengungkap dan mengeksplorasi maknamakna baru tentang sengketa pajak dari perspektif pihak yang terlibat langsung yaitu Pemeriksa Pajak. Fenomenologi digunakan sebagai metode penelitian untuk mengeksplorasi makna tersebut. Hasil penelitian mengungkapkan bahwa esensi makna sengketa pajak dari perspektif Pemeriksa Pajak merupakan"negosiasi yang belum tuntas”. "Negosiasi" tersebut menampakkan dirinya dalam berbagai bentuk upaya memperoleh "kesepakatan". Bukan hanya tampak dalam bentuk perbedaan pendapat yang bersifat “material” maupun “formal” perpajakan saja, melainkan juga hadir dalam wujud pertimbangan rasional untung-rugi serta upaya memperjuangkan prinsip “keadilan”.
Pelatihan Akuntansi Sektor Publik Bagi Guru SMK, MAK dan SMA Bidang Ekonomi dan Bisnis di Wilayah Kabupaten Malang dan Blitar Bagian Selatan Yesika Yanuarisa; Ali Djamhuri; Wiwik Hidajah Ekowati; 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

Abstract

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.
AUDITOR INTERNAL SEBAGAI “DOKTER” FRAUD DI PEMERINTAH DAERAH Nur Gamar; Ali Djamhuri
Jurnal Akuntansi Multiparadigma Vol 6, No 1 (2015): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (931.672 KB) | DOI: 10.18202/jamal.2015.04.6009

Abstract

Abstrak: Auditor Internal sebagai “Dokter” Fraud di Pemerintah Daerah. Penelitian ini bertujuan memahami peran auditor internal pemerintah daerah dalam upaya meminimalisir fraud. Metode riset yang digunakan adalah etnometodologi pada lingkungan pemerintah kabupaten Songulara. Melalui 9 (sembilan) orang pengawas/auditor sebagai informan kunci, ditemukan bahwa auditor internal pemerintah daerah adalah “Dokter” fraud. Namun demikian, “Dokter” fraud belum dapat melaksanakan perannya secara maksimal, karena minimnya kompetensi auditor internal, dan belum adanya komitmen dari manajemen puncak serta unsur-unsur terkait dalam pemerintahan di daerah. Temuan lain mengindikasikan bahwa informan sekadar “melunturkan” sifat wajib dari penugasan yang diberikan. Abstract: Internal Auditor as Fraud “Doctor” in Local Government". This research aims to understand how internal auditors of local governments understand their role in their efforts to minimize fraud. Ethnometodology was employed as method in a local government namely Sogulara. Through 9 (nine) key informants comprising supervisors/auditors, it is found that the internal auditors of local government is the fraud "Doctor", However, fraud "Doctors" has not been able to carry out their role to the maximum, because of the lack of competence of internal auditors, and lack of commitment from top management and related elements in the district. Other findings indicate that informants only do their jobs in order to lessen their obligation.
PENGEMBANGAN SISTEM ANGGARAN DAN AKUNTANSI BADAN LAYANAN UMUM UNIVERSITAS BRAWIJAYA:PERSPEKTIF INSTITUSIONALIS Mirna Amirya; Ali Djamhuri; Unti Ludigdo
Jurnal Akuntansi Multiparadigma Vol 3, No 3 (2012): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (430.324 KB) | DOI: 10.18202/jamal.2012.12.7166

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Abstract: Budget and Accounting System of Badan Layanan Umum of Brawijaya University: Institutional Perspective. This research attempts to understand the development and the implications of budget and accounting system of BLU ofBrawijaya University from organizational change. Budget and accounting system include the change from traditional budgeting to performance-based budgeting and the cash basis (modified accrual basis) to accrual basis.This research uses interpretive research paradigm. Analysis and interpretation development areconducted through the New Institutionalism Theory.The results of this study indicate that the development of budget and accounting system of BLUof Brawijaya Universitycan encourage organizational change, including changes in the values of management, human resources, procedural, technological, and organizational structure. Abstrak: Pengembangan Sistem Anggaran dan Akuntansi Badan Layanan Umum Universitas Brawijaya: Perspektif Institusional. Penelitian iniberusaha untuk memahami pengembangan dan implikasi sistem anggaran dan akuntansi Badan Layanan Umum Universitas Brawijaya melalui perubahan organisasi dengan menggunakan perspektif teori institusional. Pengembangan sistem dan anggaran termasuk perubahan dari penganggaran tradisional menjadi penganggaran berbasis kinerja dan kas (modifikasi basis akrual) menjadi basis akrual. Penelitian ini menggunakan paradigma penelitian interpretif. Analisis dan interpretasi pengembangan anggaran dan sistem akuntansi dengan menggunakan Teori Institusional Baru. Hasil dari penelitian ini mengindikasikan bahwa pengembangan anggaran dan sistem akuntansi Badan Layanan Umum Universitas Brawijaya dapat mendorong perubahan organisasi, termasuk perubahan dalam nilai-nilai manajemen, sumber daya manusia, prosedur, teknologi dan struktur organisasi.
Co-Authors , Nur Izza Latifah , Sudradjat , 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 Hakim Lukman Abdul Kholid Abdul Latif Abdul Rahim Abdul Rohman Abdul Wakhid Abdullah Abdullah Abdullah, Muhammad Wahyuddin Abdulloh Hamid Abdurahman Abdullah 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 Setiawan 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 Ainul Fahmi Ainun Jariyah Ainun Najib, 14.05.51.0091 Aisyah . Ajeng Kawitaning Negari Aji Pranoto Akhil, As’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 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 Amran, Muhammad 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 AR, Nurul Izza AR., Nurul Izza AR., Nurul Izza 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 Ainur 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 Asri Indika Sari Asrizal Asrowi Asrowi Astri Mutiar Astrid Puspaningrum Astutiningrum Astutiningrum Astutiningrum Astutiningrum, Astutiningrum Aswadul Fitri Saiful Rahman 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 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 Riharjo, Ikhsan Budi Santosa Budi Utomo, Darmawan Tri Budi Yanto Budi Yanto Budi Yanto, Budi Budianto Budianto Budiman, Kholiq Budiono, Maria Diandra Christie Budiyanti Wiboworini Budiyono Budiyono Budiyono Budiyono Budy Wiryawan Bunari, Bunari Burhanuddin Burhanuddin Bustan 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 Cuciati, Cuciati CUT ANANDA STEFHANY Cut Nanda Defira Cut Nanda Defira Cut Yulvizar Cynthia Prithadevi Juwono D David D.A Wiwik Dharmiasih Dadan Irwan Dahlia, Riza Dalimunthe, Zuliani Damanik, Dedi Setiawan Danang Susena Dani Imaduddin Daniel Fajar Panuntun Daniel Lantang Dany Tri Saputro, 14.05.51.0139 Daroini, Ahsin Darsono Priono Darwin Karim daryono setiadi 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, Budi Irawan Prima Putra, Dian Widi Astuti, Diana Sopha Diana Vivanti Sigit Dianawati Suryaningtyas Didi Suhendi, Didi Didik Tamtomo, Didik 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 edi saputra 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, Ely Ibrahim 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 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 Fakhri Azhar Fakhry Amin Fany Aditya Rahman Farida Mayar Farida Yani 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 Babay 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 Giyah Yuliari Grandiz Fairoza Yana Guasmin Gugus Irianto Gunadi Widi Nurcahyo Gunarhadi Gunarhadi, Gunarhadi Gunarto Gunarto Gunawan, Wawan 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 Hajar Sugihantoro 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 Hasanuddin Hasanuddin 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 Heldy Prayogi Elyunandri 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 Hidayati, Luki Hidayatun Muharromah, Isnaini Hikmawati, Lusi Hilamaya, Mahendra Prasanti HimawaN Nuryahya HIMAWAN WISMANADI Himawan, Fatchurozak 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 Ayu Kristiantari I Dewa Gde Mayun Permana 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 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 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 Indra R. N. Salindeho Indra R.N. Salindeho Indra Sukma Ramadhani Indraddin Indrawatiningsih, Nonik Indri Rafiani Rahmawati Indria Primiaty Diningsih Indriani, Vitasari Indriastuti, Novi Ingvi Asri Vilayati Innocentius Bernarto, Innocentius INTAN PRASTIHASTARI WIJAYA Iqbal Kamil Siregar Iqbal Rasyid Ridha Ira A. Putri, Ira A. Iranada Laraswati Irawan, Dodi 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 Sasli Iwan Triyuwono Iyan Haryanto, Iyan Iza Ayu Saufani izzah, lathifatul 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 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 Kalesaran, Ockstan Y. Kalifa, Abdarahman M Kamal, Muhammad Arif Kamalliansyah Walil Kamaruddin Kamaruddin Kamelia Kamelia Kamelia Nopika Karan, S. Sanjay Karlina Napu Karolus Lionkadya Malur Kasim, Jamila Kasmadi Imam Supardi Kerry Kadri, Kerry Kesumaputri, Bebbi Arisya Ketut Abimanyu Munastha Ketut Queena Fedlina, Ketut Queena Ketut Suwitra 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, Nastiti Putri Ayu Kusumo, Damarjati Kuswanto Kuswanto Kuttut Handhoko 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 Hanifah 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 Loekas Soesanto Loren Pratiwi Ludigdo, Unti Ludwig, Matthias Luh Putu Kirana Pratiwi Lukas Londong Lukman Muslimin 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. Wahyuddin Abdullah 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 Marduati 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 Massuki Fitri, Syarifah Mateus Sakundarno Adi, Mateus Sakundarno Maulidasari, Cut Devi Mawar, Imas Maya Fitria Maya Jannah Maya Khairani Maylissabet Maylissabet Meddy Nurpratama Mega Octavia Cahyani 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 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 Mohammad Fakhruddin Mudzakkir, Mohammad Fakhruddin 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 Jaka Samudra 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 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 Sapta Sari Murniati Murniati Mursito, Bambang Murtiningsih, Ika Musa Pelu Musa, Mardiana Musahrain, Musahrain Muslim Muin Muslimin Muslimin 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 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 Etalia Brahmana 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 Nia, Murni 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 . 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 Khairi Nur Khusniyah Indrawati Nur Miya Zakiya Nur Mufidatul Ula Nur Prihatiningsih Nur Rahmah Nur Rahmawati Nur Rahmawati Nur'ain Harahap Nura Syahriani Nurain Rahmatia Tamrin Nurbaiti Nurbaiti Nurbiana Dhieni Nurcholifah, Siti 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 Khumaida Nurul Muti’ah Nurwidodo, Nurwidodo Nuryani Nenci Nuryono Nuryono Nurzaman, Istikhoroh Nusa Muktiadji Nuzulul Ilmi, I’in Roikhatun Nyimas Wardatul Afiqoh Nyoman Yudiarini 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 Prasetyaningsih, Roh Hastuti Pratama, Arif Budy Pratasik, Silvester B. 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, 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 Qur’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 A. Wardhana 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 Rio Kurniawan 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 RIZALDI YUDHA AULIA Rizka Amelia Ningrum Rizki Mahriady Rizki Rizki 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 Rokyal Harjanty Rondonuwu, Yonatan Y. Rony, Zahara Tussoleha Roosevelt, Alfreds Rosa Canina Pissera Rosa, Silvia 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 shara, yuni Shelly Efwinda Shelvie Nidya Neyman Shintasiwi, Fitri Amalia Shiva Awallu Nissa Siauw Welly Sibuea, Muhammad Buchari Sigit Aprisama, Sigit Sigit Ardiansyah Sih Ayuwatini Sijono Silaban, Rosalia Jennie A. 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 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 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 Sudirman Yahya Sudiro Sudiro Sudjiono Sugeng Wahyudi, Sugeng Sugih Arijanto Sugitanata, Arif Sugiyono . Suhaimi, Syifa’ 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 Supriyanto Supriyanto 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 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 Taopik Rahman 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 Prayitno Teguh Taruna Utama Tendi Wahyudi Tengku Riza Zarzani N 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 Ulva Rahmi 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 Veftisia, Vistra 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 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 Walhidayah, Irfan Wan Mohd Dasuki Wan Hasbullah Wardah . Wardah Wardah Wardati, Wardati Warto Warto Wasilah Rochmah Wasilah Wasilah Wasino Wasino Wasis Rizki Widyanto Wasisto Utomo 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 M. Mingkid, Winda M. Windi Rayina Rosa Windy, . WINNY ANGGIA CAHYANI Wirawan Purwa Yuwana Wirdianti, Nina Wisnu Ananta Kusuma Wisnu Hidayat Wita Harmaini Wiwiek Sriwahyuni Wiwik Hidajah Ekowati Wiwik Hidayah Ekowati Wiwin Dinar Prastiti, Wiwin Dinar Wiwin Dinar Pratisti 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 Yadi Setiadi Yaktiworo Indriani Yani Nurhadryani 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 Yosep Koton 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 Yuniar Yuniar Yuniarto, Iko Yunis Sulistyorini Yunis Sulistyorini, Yunis Yunita Sari Yunnise Putri Yuri Pratiwi Yurindra yurindra Yusak Maryunianta Yusniar Hanani Darundiati Yusnita, Nina Yusran Khery, Yusran Yusran Yusran Yusrianti Yusrianti Yusrizal, Mirza Yustini Ardillah, Yustini Yusuf Abdurachman Yusuf Giri Wijaya Yusuf Hendrawan Yuswan Jaya 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