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All Journal JURNAL AKUNTANSI DAN AUDITING Krisna: Kumpulan Riset Akuntansi Journal of Business & Banking Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi dan Perpajakan Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Jurnal Ekonomi dan Bisnis Syntax Literate: Jurnal Ilmiah Indonesia Kompartemen : Jurnal Ilmiah Akuntansi Jurnal Organisasi Dan Manajemen JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) JRB-Jurnal Riset Bisnis Owner : Riset dan Jurnal Akuntansi BALANCE: Jurnal Akuntansi, Auditing dan Keuangan JURNAL AKUNIDA JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Jurnal Pendidikan Akuntansi dan Keuangan Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Jurnal Administrasi dan Manajemen Jurnal Madani Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Ilmiah Manajemen Kesatuan JURNAL RISET AKUNTANSI TIRTAYASA Jurnal Ilmiah Akuntansi Kesatuan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Akrab Juara : Jurnal Ilmu-ilmu Sosial Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Jurnal Eksplorasi Akuntansi (JEA) EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial JAMMI Kontigensi: Jurnal Ilmiah Manajemen Jurnal Ekonomi Pengmasku Journal of Financial and Behavioural Accounting Improvement: Jurnal Manajemen dan Bisnis COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Riset Akuntansi dan Auditing International Journal of Informatics, Economics, Management and Science Jurnal Ekonomi Utama (Juria) Trilogi Accounting & Business Research Jurnal Keuangan dan Perbankan Jurnal Studi Pemerintahan dan Akuntabilitas JRAP (Jurnal Riset Akuntansi dan Perpajakan) Jurnal Pendidikan Indonesia (Japendi) Capacitarea : Jurnal Pengabdian Kepada Masyarakat Jurnal Nusantara Mengabdi Metris: Jurnal Sains dan Teknologi Ekobisman : Jurnal Ekonomi Bisnis Manajemen Jurnal Greenation Ilmu Akuntansi Jurnal Pendidikan dan Kebudayaan Nusantara AKRUAL : Jurnal Akuntansi dan Keuangan` KINERJA : Jurnal Ekonomi dan Bisnis Balance: Jurnal Akuntansi, Auditing, dan Keuangan
Djaddang, Syahril
Universitas Pancasila
Religion Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Medicine & Pharmacology Neuroscience Physics Public Health Social Sciences Other

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Relevansi Teori Fraud Hexagon dalam Mendeteksi Fraudulent Financial Statement Pada Perusahaan Sektor Perbankan Selvi Fouziah; Suratno Suratno; Syahril Djaddang
SUBSTANSI Vol 6 No 1 (2022): JURNAL SUBSTANSI
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (400.213 KB) | DOI: 10.35837/subs.v6i1.1525

Abstract

This research aims to analyze the relevance  of fraud hexagon theory against  fraudulent financial statement. The population in this study was all banks listed on the Indonesia Stock Exchange (IDX) in 2015-2019. While the sample in this study as many as 28 companies and 100 units of analysis taken based on purposive sampling techniques. The study used multiple linear regression methods with the SPSS 25 analysis tool. The results showed that the relevant factors in detecting fraud in financial statements consisted of financial stability, managerial ownership, and state owned entreprise. While other factors consisting of external pressure, nature of industry, ineffective monitoring, TATA, and CEO Education are irrelevant in detecting the possibility of fraud in banking financial statements.
PENGARUH UKURAN PERUSAHAAN, COLLATERALIZABLE ASSETS DAN LEVERAGE TERHADAP DIVIDEND PAYOUT RATIO DENGAN PROFITABILITAS SEBAGAI PEMODERASI Navia Andica; Syahril Djaddang; Suyanto Suyanto
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 3, No 2 (2022)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v3i2.1398

Abstract

The dividend policy is applied by the company in determining the profits to be distributed to shareholders and has been approved for dividend payments. This study aims to analyze company size, collateralizable assets, leverage, profitability and dividend payout ratio in listed manufacture companies simultaneously (IDX) for the 2015-2020 period. This study is to analyze the partial effect of firm size, collateralizable assets and leverage on and dividend payout ratio with profitability as a moderating variable. The analytical method used is descriptive statistical testing and moderated regression analysis (MRA). The sampling technique in this study used a sampling method based on criteria with a predetermined purpose of sampling and 32 companies were obtained as research samples. The results showed that the size of the company and collateralizable assets had no significant effect on the DPR, while leverage had significant negative effect on the DPR. Profitability as a moderating variable weakens the influence of firm size and leverage on the DPR, while profitability fails to weaken the moderating Collateralizable assets against the DPR.Keywords: Dividend policy, Firm size, Collateralizable asset Leverage, Profitability
Akuntabilitas pengelolaan dana desa dalam upaya meningkatkan kesejahteraan masyarakat desa di kecamatan Jangka Khalil Gibran; Syahril Jaddang; Muh. Ardiansyah
Jurnal Studi Pemerintahan dan Akuntabilitas Vol. 1 No. 1 (2021): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (400.237 KB) | DOI: 10.35912/jastaka.v1i1.291

Abstract

Purpose: This study aimed to investigate the accountability of village fund management and to evaluate the efforts made by the village government in order to improve the welfare of society in Jangka district. Research methodology: This study was qualitative research with a phenomenological approach. The results show that the management of village funds ranging from planning, implementation, administration, reporting to accountability activities has not fully fulfilled the principle of accountability and the welfare indicators show that the villagers are not yet fully prosperous. Results: There are still villages that have not prioritized the management of village funds for villager empowerment programs so that the efforts of the village government to improve welfare are not optimal. Limitations: The management of village funds studied is only in the planning, implementation, administration, reporting and accountability activities within the village government scope, and does not discuss the management of village funds in the city/regency level or the process of allocation, distribution and accountability of village funds in the scope of the Ministry of Finance. Contribution: The research was carried out by conducting interviews with informants, observing the implementation of development, and tracing into supporting documents in efforts to improve community welfare in Alue Bie and Meulinteung Village.
Determinan Corporate Social Responsibility Dan Leverage Sebagai Pemoderasi Syerli Novita; Syahril Djaddang
Improvement: Jurnal Manajemen dan Bisnis Vol 2 No 2 (2022): Volume 2 No. 2 September 2022
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/imp.v2i2.16281

Abstract

English translation. This study aims to determine whether the financial ratio, audit commite and media exposure have an effect on CSR. This research is also to find out whether leverage can moderate the influence of media exposure on CSR. The research method used is quantitative, with the data collection technique used is documentation through the official IDX website. Meanwhile, the population used in this study is manufacturing companies in the consumer goods sector from 2015-2020. Based on sampling techniques with purpose sampling, 132 samples were used. The results of this study are finantial ratio, audit committee, and media exposure both simultaneously and partially affecting CSR. Meanwhile, leverage can strengthen the influence of media exposure on CSR.Penelitian ini bertujuan untuk mengetahui apakah financial ratio, audit commite dan media exposure apakah berpengaruh terhadap CSR. Penelitian ini juga untuk mengetahui apakah leverage dapat memoderasi  pengaruh media exposure terhadap CSR. Metode penelitian yang digunakan  adalah kuantitatif, dengan teknik pengumpulan data yang digunakan adalah dokumentasi melalui situs resmi BEI. Sedangkan populasi yang digunakan dalam penelitian  ini adalah perusahaan manufaktur sektor barang konsumsi dari tahun 2015-2020. Berdasarkan teknik pengambilan sampel dengan purpose sampling, 132 sampel  yang digunakan. Hasil dari penelitian ini adalah finantial ratio, komite audit, dan media exposure baik secara simultan maupun parsial berpengaruh terhadap CSR. Sedangkan leverage dapat memperkuat pengaruh media exposure terhadap CSR.Keywords: Financial Ratio, Audit Committee, Media Exposure, Leverage, Corporate Social Responsibility
Peran Kode Etik Atas Pengaruh Akuntansi Forensik, Audit Investigatif dan Data Mining Terhadap Pendeteksian Dugaan Tindak Pidana Pencucian Uang Tri Puji Raharjo; Syahril Djaddang; Edy Supriyadi
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 7 No 02 (2020)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (958.803 KB) | DOI: 10.35838/jrap.2020.007.02.19

Abstract

ABSTRACT This research aims to examine and analyze the effect of forensic accounting, investigative audit and data mining on detection of criminal act of money laundering’s suspicion with the role of ethics code as a moderating factor. The research object are the analyst and examiner of financial transaction of a governmental institution named Pusat Pelaporan and Analisis Transaksi Keuangan (Indonesian Financial Transaction Report and Analysis Centre) with a total of 40 respondents. This research is using nonprobability sampling method. Data analysis is performed using Stuctural Equation Modeling Partial Least Square (SEM-PLS) by using WarpPLS 6.0. The results showed that forensic accounting has significant effect, investigative audit doesn’t have effect and data mining doesn’t have effect on criminal act of money laundering’s suspicion. The role of ethics code moderates the effect of investigative audit on the detection of criminal act of money laundering’s suspicion and also moderates the effect of data mining on the detection of criminal act of money laundering’s suspicion. The contribution of this research is strengthening and enriching the source of information about the scope of forensic accounting’s implementation. ABSTRAK Tujuan penelitian ini adalah menguji dan menganalisis pengaruh akuntansi forensik, audit investigatif dan data mining terhadap pendeteksian dugaan tindak pidana pencucian uang dengan peran kode etik sebagai variabel pemoderasi. Objek penelitian ini adalah analis dan pemeriksa transaksi keuangan pada Pusat Pelaporan dan Analisis Transaksi Keuangan sebanyak 40 orang. Metode sampling yang digunakan adalah nonprobability sampling. Metode analisis data pada penelitian ini adalah Stuctural Equation Modeling Partial Least Square (SEM-PLS) menggunakan WarpPLS 6.0. Hasil penelitian ini adalah akuntansi forensik berpengaruh signifikan, audit investigatif tidak berpengaruh dan data mining tidak berpengaruh terhadap pendeteksian dugaan tindak pidana pencucian uang. Peran kode etik memoderasi pengaruh audit investigatif terhadap pendeteksian dugaan tindak pidana pencucian uang dan juga memoderasi pengaruh data mining terhadap pendeteksian dugaan tindak pidana pencucian uang. JEL Classification : M48, M40
Satu Dekade Informasi Akuntansi dan Market Venture di Perusahaan Manufaktur Bursa Efek Indonesia Risa Mardiana; Nurmala Ahmar; Syahril Djaddang
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 3 No 02 (2016)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (702.648 KB) | DOI: 10.35838/jrap.2016.003.02.17

Abstract

A B S T R A C T The purpose of this study is prove empirically accounting information affects market venture. This study discusses the accounting information and market ventures in manufacturing companies 2005-2014 Indonesia stock exchange as measured by Degree of Operating Leverage, Degree of Financial Leverage, Degree of Total Leverage, and Earnings. This research is quantitative research with panel data regression with 9.0 eviews to 107 of Manufacturing Indonesia. The study states that the overall absence of influence degree of operating leverage, degree of financial leverage, degree of total leverage and earnings against market venture and the difference results in a year on the degree of operating leverage, degree of financial leverage, degree of total leverage and earnings of the venture market. Research can add a reference material and encourage research accounting on the capital markets, knowledge of information regarding the degree of operating leverage, degree of financial leverage, degree of total leverage and earnings for investment decisions in the capital market, information market venture to investors in a way build institutions and better recording venture market. A B S T R A K Tujuan penelitian ini adalah untuk membuktikan secara empiris tentang Accounting Information mempengaruhi Market Venture. Penelitian ini membahas mengenai informasi akuntansi dan market venture di perusahaan manufaktur bursa efek indonesia 2005-2014 yang diukur dengan Degree of Operating Leverage, Degree of Financial Leverage, Degree of Total Leverage, dan Earnings. Penelitian ini adalah penelitian kuantitatif dengan regresi data panel dengan eviews 9.0 terhadap 107 Perusahaan Manufaktur Indonesia. Hasil penelitian menyatakan bahwa secara keseluruhan tidak terjadinya pengaruh degree of operating leverage, degree of financial leverage, degree of total leverage dan earnings terhadap market venture dan terjadinya perbedaan hasil secara per tahun pada degree of operating leverage, degree of financial leverage, degree of total leverage dan earnings terhadap market venture. Penelitian dapat menambah bahan referensi dan mendorong dilakukannya penelitian-penelitian akuntansi pada pasar modal, pengetahuan informasi mengenai degree of operating leverage, degree of financial leverage, degree of total leverage dan earning bagi keputusan investasi di pasar modal, pemberi informasi market venture kepada investor dengan cara membangun instansi dan pencatatan market venture lebih baik. JEL Classification: O16, G32, M41
Determinan Tax Avoidance Perusahaan Manufaktur di Indonesia Hadi Sutomo; Syahril Djaddang
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 4 No 01 (2017)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (437.846 KB) | DOI: 10.35838/jrap.2017.004.01.4

Abstract

ABSTRACT This study was conducted with the aim to analyze the effect of profitability, leverage, capital intensity, inventory intensity, and liquidity to tax avoidance. Samples of research are 330 data of manufacturing companies listed on Indonesia Stock Exchange 2011-2015. The results showed that profitability, capital intensity and inventory intensity are the determinants of tax avoidance while leverage and liquidity have no significant effect on tax avoidance. Nevertheless, the result of this research is still not optimal due to the limited of research object and the number of independent variables used and the ETR variable is still not accurate if used as a proxy to measure tax avoidance. Therefore for future research is suggested to expand the sample and increase the number of independent variables and use CTTOR variable as a proxy to measure tax avoidance so that the expected results of research becomes more optimal. ABSTRAK Penelitian ini dilakukan dengan tujuan untuk menganalisis pengaruh profitabilitas, leverage, capital intensity, inventory intensity, dan likuiditas terhadap tax avoidance. Sampel penelitian sebanyak 330 data perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2011-2015. Hasil penelitian menunjukan bahwa profitabilitas, capital intensity dan inventory intensity merupakan determinan tax avoidance sedangkan leverage dan likuiditas tidak berpengaruh signifikan terhadap tax avoidance. Namun demikian hasil penelitian ini masih belum optimal dikarenakan terbatasnya objek penelitian dan jumlah variable independen yang digunakan serta variable ETR dinilai masih belum tepat apabila digunakan sebagai proksi untuk mengukur tax avoidance. Oleh karena itu untuk penelitian yang akan datang disarankan untuk memperluas sampel dan menambah jumlah variable independen serta menggunakan variable CTTOR sebagai proksi untuk mengukur tax avoidance sehingga diharapkan hasil penelitian menjadi lebih optimal. JEL Classification: H26, G31
Determinan Penghindaran Pajak Dengan Corporate Social Responsibility Sebagai Variabel Moderasi Purwoko Erie Dharmawan; Syahril Djaddang; Darmansyah Darmansyah
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 4 No 02 (2017)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (390.019 KB) | DOI: 10.35838/jrap.2017.004.02.15

Abstract

ABSTRACT This study aimed to analyze the influence of transfer pricing, thin capitalization, dan tax haven utilization against tax avoidance. This sudy also uses corporate social responsibility as a moderating variable. This study uses secondary data from manufacturing listed company during period of 2014-2016. Samples taken by using purposive sampling method and obtain 189 sampel consist of 63 companies during three years period. The method of testing the data used in this study is panel data regression analysis and descriptive statistics. The result showed that the transfer pricing has significant effect on tax avoidance, while thin capitalization dan tax haven utilization has no significant effect on tax avoidance. Corporate social responsibility has significant influence as moderating between transfer pricing and tax avoidance, but corporate social responsibility has no significant influence as moderating between thin capitalization dan tax haven utilization and tax avoidance. ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh transfer pricing, thin capitalization, dan tax haven utilization terhadap penghindaran pajak. Peneltian ini juga menggunakan variabel corporate social responsibility sebagai variabel yang memoderasi pengaruh transfer pricing, thin capitalization, dan tax haven utilization terhadap penghindaran pajak. Studi ini menggunakan data sekunder dari perusahaan manufaktur yang terdaftar di bursa efek indonesia. Pengambilan sampel dilakukan dengan metode purposive samping. Sampel yang diperoleh sebanyak 189 sampel, terdiri dari 63 perusahaan manufaktur selama periode tiga tahun yaitu 2014 – 2016. Metode analisis yang digunakan dalam mengolah data menggunakan analisis regresi data panel. Hasil penelitian menunjukkan bahwa transfer pricing berpengaruh signifikan terhadap penghindaran pajak, sementara thin capitalization dan tax haven utilization tidak berpengaruh signifikan terhadap penghindaran pajak. Corporate social responsibility dapat memoderasi pengaruh transfer pricing terhadap penghindaran pajak, namun corporate social responsibility tidak dapat memoderasi pengaruh thin capitalization dan tax haven utilization terhadap penghindaran pajak. JEL Classification: MH14, H26, H32
Peran Penggunaan Sistem Informasi Akuntansi pada Usaha Kecil Se- Jabodetabek dengan Ketidakpastian Lingkungan sebagai Pemoderasi Shirlyani Shirlyani; Syahril Djaddang; Darmansyah Darmansyah
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 5 No 02 (2018)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2018.005.02.13

Abstract

ABSTRACT This study aims to determine the role of the use of accounting information systems in Small and Medium Enterprises (SMEs) throughout Jabodetabek with environmental uncertainty as moderating. The sample in this study were 101 respondents. The results showed that the education of SME owners influenced the use of accounting information systems in SMEs as well as when moderated by environmental uncertainty, education of SME owners influenced the use of accounting information systems in SMEs. The scale of business influences the use of accounting information systems in SMEs, including when moderated by environmental uncertainty, the scale of business influences the use of accounting information systems in SMEs. Accounting training does not affect the use of accounting information systems in SMEs and when moderated by environmental uncertainty, accounting training does not affect the use of accounting information systems in SMEs. ABSTRAK Penelitian ini bertujuan untuk mengetahui peran penggunaan sistem informasi akuntansi pada Usaha Kecil dan Menengah (UKM) Se-Jabodetabek dengan ketidakpastian lingkungan sebagai pemoderasi. Sampel dalam penelitian ini adalah 101 responden. Hasil penelitian menunjukkan bahwa pendidikan pemilik UKM berpengaruh terhadap penggunaan sistem informasi akuntansi pada UKM begitu pula ketika dimoderasi oleh ketidakpastian lingkungan, pendidikan pemilik UKM berpengaruh terhadap penggunaan sistem informasi akuntansi pada UKM. Skala usaha berpengaruh terhadap penggunaan sistem informasi akuntansi pada UKM termasuk ketika dimoderasi oleh ketidakpastian lingkungan, skala usaha berpengaruh terhadap penggunaan sistem informasi akuntansi pada UKM. Pelatihan akuntansi tidak berpengaruh terhadap penggunaan sistem informasi akuntansi pada UKM serta ketika dimoderasi oleh ketidakpastian lingkungan, pelatihan akuntansi tidak berpengaruh terhadap penggunaan sistem informasi akuntansi pada UKM. JEL Classification: M41, D83
Determinan Earnings Response Coefficient dan Peran Konservatisme Akuntansi sebagai Pemoderasi pada Perusahaan Property dan Real Estate Rina Nurmalina; Suratno Suratno; Widarto Rachbini; Syahril Djaddang
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 5 No 02 (2018)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2018.005.02.21

Abstract

ABSTRACT The purpose of this study is to examine the factors that influence the earnings response coefficient consisting of leverage, profitability, and investment opportunities that are moderated by accounting conservatism in companies listed on the Indonesia Stock Exchange in the period 2011-2017. The selection of a sample of 49 year data was used with the purposive sampling method. The results of this study indicate that, leverage has a negative effect on earnings response coefficients. Profitability, investment opportunity sets and accounting conservatism have no significant effect on earnings response coefficients. Conservatism accounting does not moderate the relationship between leverage and profitability to the earnings response coefficient. Conservative accounting moderates the relationship between investment opportunities set at the earnings response coefficient. ABSTRAK Tujuan dari penelitian ini adalah untuk menguji faktor-faktor yang mempengaruhi koefisien respon laba yang terdiri dari leverage, profitabilitas, dan peluang investasi yang dimoderasi oleh konservatisme akuntansi pada perusahaan yang terdaftar di Bursa Efek Indonesia pada periode 2011-2017. Pemilihan sampel sejumlah 49 data tahun digunakan dengan metode purposive sampling. Hasil penelitian ini menunjukkan bahwa, leverage berpengaruh negatif terhadap koefisien respon laba. Profitabilitas, set kesempatan investasi dan konservatisme akuntansi tidak berpengaruh signifikan terhadap koefisien respon laba. Akuntansi konservatisme tidak memoderasi hubungan antara leverage dan profitabilitas terhadap koefisien respons laba. Akuntansi konservatisme memoderasi hubungan antara peluang investasi yang ditetapkan pada koefisien respons laba. JEL Classification: M41, G11
Co-Authors A.A. Ketut Agung Cahyawan W Achmad Ridwan Adhiningrum, Anissa Indaranti Ali Imransyah Alica Saputra, Ryandana Alkotdriyah, Putri Puspa Alya Zulfa Cahyani Alya Zulfa Cahyani Amini, Maryam Ardi Susilo, Irawan Arfandi Arfandi, Arfandi Ari Gunawan Asrul Aminullah Beti Renitawati Burahman, Habi Cahyani, Nur Sry Nansih Choirul Anwar DARMANSYAH . Darmansyah Darmansyah Darmansyah Darmansyah Darminto, Dwi Prastowo Derriawan Derriawan, Derriawan Derryawan Derryawan Derryawan, Derryawan Devi Kusumawardhani Dewi, Kusuma Dharmawan, Purwoko Erie Dian Hamida Dian Puspasari Djali, Hartina Dona Valida Nurhidayati Dwi Nur Fitriani DWI NUR FITRIANI Dwi Prastowo Darminto Dwi Prastowo Darminto Eddy Supriyadi, Eddy Edy Supriyadi Edy Supriyadi Edy Supriyadi Endang Etty Merawati, Endang Etty Endang Ety M Endang Kusnadi Ety M, Endang Fachrudin Salim Fahruddin Salim Fe, Didi Findita Fujianti, Lailah H Hasanuddin H. Suratno Hadi Sutomo Hamida, Dian Harnovinsah Harnovinsah Heni Pujiastuti Herman Rustandi Hikmantara, Yusfi Ibrahim, Maulana Malik Ikhsan Husaeni, Muhammad Indah Masri Indah Purwanti Indriyani, Sari Indupurnahayu Inka Tiono Iswahyudi Iswahyudi Ivahtun Nurhayati JMV Mulyadi JMV. Mulyadi Juryani Hermalingga Khalil Gibran Khalil Gibran Khoirul Anwar Kusuma Dewi Kusumaningsih, Riski Putri Linawati Linawati Lysandra, Shanti M. Ardiansyah Syam M. Ardiansyah Syam M. ARDIANSYAH SYAM Manurung, Erpina Mardiana, Risa Megakarina, Nadya Mintorogo, Astuti Miranda, Agustinus Mombang Sihite Mombang Sihite Muh Ardiansyah Muh. Ardiansyah Muhammad Masdar Muhammad Nugraha Muhammad Nugraha Muhammad Saddam Mulyadi Mulyadi , JMV Mulyadi Mulyadi Muntaha Muphimin, Muphimin Murni, Yetty Mustofa, Muhamad Apep Napitupulu, Bertha Elvy Navia Andica Nawasiah, Nana Nova Yudhi Irianto Nungki P Nurhidayati, Dona Valida Nurmala Ahmar Nurmala Ahmar Nursaman, Dede Nuryani, Nanik Oktaviani , Silvi Malvina Pandu Alvi Baskoro Parmuji, Parmuji Parulian Ompusunggu, Arles Petiana Indriati Prasetyo Wibowo, Yudhi Purwoko Erie Dharmawan Raden Susana Suspayati Rahmat Irawan Ramdani, Ahmad Rani Aprilliani, Rani Renitawati, Beti Rina Nurmalina Risa Mardiana Riska Yustisiana Riskarini, Dian Ronny Bagus Witjaksono Saddam, Muhammad Sailendra Sailendra Sailendra Sailendra Sailendra Sailendra Sailendra, Sailendra Salim, Fahruddin Samsul Hadi Sari, Lola Fitria Satya Adi Wicaksana Selvi Fouziah Selvi Novita Fouziah Shanti Lysandra Shanti Lysandra Shirlyani Shirlyani Shirlyani, Shirlyani Sigit Nur Dianto Sihite, Mombang Silvi Malvina Oktaviani Slamet Riyanto Slamet Suprihanto Slamet Wahyudi Suhaeni, Endang Suratno Suratno Suratno Suratno Suratno Suratno Susilawati Susilawati, Susilawati Suyanto Suyanto Suyanto Suyanto Suyanto Suyanto Suyanto, Suyanto syailendra, syailendra Syam, Ardiansyah SYAM, M. ARDIANSYAH Syerli Novita Tamaulina Br Sembiring Tiara, Silvia Agustin Tiono, Inka Titin Delia Toduho, Dion M Tri Puji Raharjo Tri Widyastuti Utami, Fadhilah Utomo, Muhamad Rifais Wicaksana, Satya Adi Widarto Rachbini Widarto Rachbini Widarto Rachbini Wijaya, Agustinus Miranda Wijiati , Sri Yayan Hendayana Yuppy Triwidatin Zulkifli