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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

Author-ID : 2702027

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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IMPLEMENTASI PEMASARAN DIGITAL dan APLIKASI AKUNTANSI UKM “BERBASIS ANDROID” BADAN USAHA MILIK DESA (BUMDes) Di Kecamatan TOMO – Kabupaten SUMEDANG Syahril Djaddang; Shanti Lysandra; Derryawan Derryawan; Fahruddin Salim; Susilawati Susilawati; M. Ardiansyah Syam; Endang Ety M
CAPACITAREA : Jurnal Pengabdian kepada Masyarakat Vol 3 No 01 (2023)
Publisher : Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/capacitarea.2023.003.01.01

Micro, Small and Medium Enterprises (MSMEs) have a very important role for the economy in Indonesia. MSMEs are found in every region, for example traders in traditional markets, food stalls, craftsmen, home businesses, street vendors. There are 9 MSME business fields, namely Micro Enterprises, Small Enterprises and Medium Enterprises in Tomo District, Sumedang Regency, West Java, under the coordination of Bumdes and BumdesMa, which are divided into three categories of micro, small and medium enterprises. The purpose of implementing this PKM is to accelerate the process of developing digital marketing and the practice of preparing Android-based PSAK ETAP UKM financial reports; Help create access for the creation of new entrepreneurs who implement digital marketing and Android-based bookkeeping. The results of PKM through training, namely MSME participants who do not understand how to do marketing through digital marketing / e-Commerce, there are still many MSME actors in archiving and recording transactions in making financial reports, both manually and digitally. With this PKM activity, MSME actors have a strong interest and desire to learn how to implement marketing through online media/digital marketing, as well as make it easy for MSME actors to find out the performance of MSME businesses through BUMDes/BUMDesma for financial reports made digitally based on Android.

Analysis of The Influence of Religiusity, Legal Awareness, and Education on Tax Reduction Zakat with Profit Quality as Moderation Muhammad Saddam; Syahril Djaddang; Darmansyah Darmansyah; Herman Rustandi
Kontigensi : Jurnal Ilmiah Manajemen Vol 11 No 1 (2023): Kontigensi: Jurnal Ilmiah Manajemen
Publisher : Program Doktor Ilmu Manajemen, Universitas Pasundan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/jimk.v11i1.330

This study examines the influence of religiosity, legal awareness, and education on tax reduction zakat, with profit quality as a moderator. The data was collected from 70 respondents, and the statistical analysis was conducted using multiple regression analysis and moderated regression analysis. The results show that religiosity, legal awareness, and education have a significant positive effect on tax reduction zakat. Furthermore, the study finds that profit quality moderates the relationship between religiosity and tax reduction zakat. However, the study finds no significant moderation effect for legal awareness and education on the relationship between tax reduction zakat and profit quality. This study provides insights into the factors that influence tax reduction zakat and the role of profit quality in moderating the relationship between religiosity and tax reduction zakat. The findings may be useful for policymakers, tax authorities, and companies in developing strategies to improve tax compliance and zakat payment.

Analisis Efisiensi Perbankan Indonesia dengan Data Envelopment Analysis Muhammad Nugraha; Mulyadi Mulyadi; Dwi Prastowo Darminto; Syahril Djaddang
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Penelitian ini untuk menganalisis efisiensi, penyebab tidak efisien, dan potential improvement yang dapat dilakukan dan determinasi efisiennya di jaringan Kantor Cabang Bank BSI Region V Jakarta 2 dengan metode DEA production approach dan profit approach. Metode penelitian menggunakan metode kuantitatif, untuk analisis efisiensi dengan Data Envelopment Analysis (DEA) yang diukur menggunakan program DEAP dan uji beda dan regresi panel yang diukur menggunakan program Eviews dan untuk penyebab tidak efisien menggunakan analisis slack. Hasil penelitian menunjukkan hipotesis 1, metode DEA dengan production approach diterima dan hipotesis 2, metode DEA dengan profit approach diterima. Penyebab tidak efisien kantor Bank BSI antara lain sebagian besar sumber daya yang digunakan masih belum dapat menghasilkan laba bersih yang maksimal, boros dalam penggunaan barang dan jasa, biaya tenaga kerja, biaya depresiasi, biaya pendidikan dan pelatihan, biaya pemeliharaan dan perbaikan dan biaya sewa. Potential improvement yang dapat dilakukan yaitu dengan meningkatkan eksekusi pertumbuhan Dana Pihak Ketiga dan penyaluran pembiayaan dan strategi switching transaction ke digital.

Pengaruh Ukuran Perusahaan, Profitabilitas, Likuiditas Dan Capital Intensity Terhadap Agresivitas Pajak Dengan Kualitas Audit Sebagai Pemoderasi: Studi pada Sektor Energi Perusahaan Terbuka tahun 2017-2021 Ivahtun Nurhayati; Syahril Djaddang; Sailendra
JURNAL EKONOMI, MANAJEMEN, BISNIS, DAN SOSIAL (EMBISS) Vol. 3 No. 4 (2023): Agustus 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/embiss.v3i4.250

This study aims to examine the effect of firm size, profitability, liquidity, and capital intensity on tax aggressiveness with audit quality as a moderator. Tax aggressiveness was measured using the long-run cash effective tax rate (LR CETR). The research was conducted in the public company energy sector for the period 2017-2021 using a quantitative approach with a purposive sampling method. The data analysis method in this study uses a structural equation model (SEM) approach based on partial least squares (PLS). The results of the study show that firm size, profitability, and liquidity have an effect on tax aggressiveness, and capital intensity has no effect on tax aggressiveness. Audit quality is proven to moderate the effect of company size and profitability on tax aggressiveness. The results of this study are expected to be of use to the Government through the DGT in formulating a tax strategy in order to mitigate tax aggressiveness by companies as a mandatory tax and to improve the gaps in the current tax regulations and can be used as a reference for further research

Determinasi Karakteristik Keuangan Terhadap Nilai Perusahaan Dengan Moderasi Financial Literacy Pada Perusahaan LQ45 Di BEI Dona Valida Nurhidayati; Syahril Djaddang; JMV Mulyadi
Jurnal Ilmiah Akuntansi Kesatuan Vol. 9 No. 2 (2021): JIAKES Edisi Agustus 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i2.760

ABSTRAK Banyak penelitian sebelumnya tentang nilai perusabaan dengan faktor faktor yang mempengaruhi nilai perusahaan. Dari penelitian yang sudah ada, terdapat basil penelitian yang berbeda-beda. Untuk menguji dan menganalisis pengaruh struktur modal terhadap nilai perusahaan. Tujuan penelitian ini adalah (1) Untuk menguji dan menganalisis pengaruh struktur modal terhadap nilai perusahaan yang dimoderasi oleh financial literacy. (2) Untuk menguji dan menganalisis pengaruh kebijakan dividen terhadap nilai perusahaan. (3) Untuk menguji dan menganalisis pengaruh kebijakan dividen terhadap nilai perusahaan yang dimoderasi oleh financial literacy. (4) Untuk menguji dan menganalisis pengaruh profitabilitas terhadap nilai perusahaan. Dan (5) Untuk menguji dan menganalisis pengaruh profitabilitas terhadap nilai perusahaan yang dimoderasi oleh financial literacy. Jenis data yang digunakan dalam penelitian ini adalah data sekunder dari perusahaan yang terdaftar di LQ45. Data yang digunakan adalah data laporan keuangan tahunan untuk periode 2012 - 2016. Sumber data yang digunakan ini diperoleh melalui Indonesia Capital Market Directory (ICMD) dan dari penelusuran internet di http//www.idx.co.id. Populasi dalam penelitian ini adalah seluruh perusahaan yang terdaftar di LQ45 tahun 2012 - 2016. Metode pengambilan sampel dalam penelitian ini menggunakan sistem non random sampling (nonprobability sampling) yaitu menggunakan purposive sampling. Dalam penelitian ini, peneliti menggunakan judgement sampling dikarenakan sampel yang akan digunakan dalam penelitian ini harus memenuhi beberapa kriteria. Data dianalisis menggunaka analisis regresi. Hasil dari penelitian ini menunjukkan bahwa struktur modal berpengaruh terhadap nilai perusahaan, kebijakan dividen tidak berpengaruh terhadap nilai perusahaan, Profitabilitas berpengaruh signifikan terhadap nilai pemsahaan tetapi financial literacy tidak terbukti memoderasi pengaruh profitabilitas terhadapnilaiperusahaan.

Earnings Management Factors Analysis Using Earnings Quality as a Moderator (An Energy Firm Will Be Established On The Indonesia Stock Exchange Between 2015-2020) Cahyani, Nur Sry Nansih; Syahril Djaddang; Sailendra
Journal of Financial and Behavioural Accounting Vol. 3 No. 2 (2023)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v3i2.5195.2023

The desired outcome of the research is to examine and empirically establish the effect of tax planning, deferred tax assets, deferred tax expense, and profitability on earnings management in energy sector firms established on the Indonesia Stock Exchange (IDX) between 2015-2020, with earnings quality as a moderating variable and leverage and firm size as control variables. According to the research object's criteria, the samples used in this research were 11 firms from 78 in the energy sector. Purposive sampling was used in the research, along with the Moderated Regression Analysis (MRA) test. According to the result of this research, tax planning, deferred tax expense, and profitability, all have a positive effect on earnings management, but deferred tax assets have no effect. Earnings quality, as a moderating variable, can mitigate the effects of tax planning on earnings management, but cannot mitigate the effects of profitability on earnings management. Furthermore, leverage has no effect on earnings management as a control variable, whereas firm size has a negative effect on earnings management. This research's contribution is a discussion of research results and differences with previous research results and related theories, and it can be implemented in every company's management in its operations for policy-making and management decisions for firms, particularly in the energy sector

ANTESEDEN PENYERAPAN ANGGARAN BELANJA DAERAH PADA SUKU DINAS PENDIDIKAN KABUPATEN ADMINISTRASI KEPULAUAN SERIBU Alica Saputra, Ryandana; Harnovinsah; Djaddang, Syahril
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 10 No 3 (2023): JMBI UNSRAT Volume 10 Nomor 3
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v10i3.53510

Abstract. This research aims to analyze empirical evidence of the influence of budget planning, human resource competence and organizational commitment on regional budget absorption with the process of procuring goods and services as a moderator in the education sub-department of the Seribu Islands administrative district. The sample obtained was 85 from the education sub-department of the Seribu Islands administrative district. The research results show that budget planning influences budget absorption. The HR competency variable has no effect on budget absorption. The organizational commitment variable influences budget absorption. Procurement of goods and services can moderate the influence of budget planning on budget absorption. Procurement of goods and services cannot moderate the influence of HR competency on budget absorption. Procurement of goods and services can moderate the influence of organizational commitment on budget absorption. Abstrak Penelitian ini bertujuan untuk menganalisis bukti empiris pengaruh perencanaan anggaran, kompetensi sumber daya manusia dan komitmen oganisasi terhadap penyerapan anggaran belanja daerah dengan proses pengadaan barang dan jasa sebagai pemoderasi pada suku dinas pendidikan kabupaten administrasi kepulauan seribu. Sampel yang diperoleh 85 pada suku dinas pendidikan kabupaten administrasi kepulauan seribu. Hasil penelitian menunjukkan bahwa anggaran perencanaan berpengaruh terhadap penyerapan anggaran. Variabel kompetensi SDM tidak berpengaruh terhadap penyerapan anggaran. Variabel komitmen organisasi berpengaruh terhadap penyerapan anggaran. Pengadaan barang jasa dapat memoderasi pengaruh perencanaan anggaran terhadap penyerapan anggaran. Pengadaan barang jasa tidak dapat memoderasi pengaruh kompetensi SDM terhadap penyerapan anggaran. Pengadaan barang jasa dapat memoderasi pengaruh komitmen organisasi terhadap penyerapan anggaran

Meningkatkan Ketahanan UMKM Dengan Inklusi Keuangan Digital Pada Masa Pandemi Covid-19 Normal Baru Sailendra, Sailendra; Djaddang, Syahril
Pengmasku Vol 2 No 2 (2022)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/pengmasku.v2i2.251

The Covid-19 pandemic has changed the social and economic order, especially since the Large-scale social restriction (LSSR) or PSBB and Work from Home enactment. The MSMEs sector is one of the sectors most affected by the Covid-19 pandemic. As an effect of the Covid-19 pandemic, many MSMEs businesses have a decrease in income and even business closures. Digital financial inclusion is a way to remove obstacles from the Covid-19 pandemic for MSMEs. Because digital financial inclusion provides many benefits for MSMEs, including: Transactions and recording financial statements become more manageable and can be monitored directly, rather than using cash which needs to be re-recorded; Facilitate access to funding because banks and financial institutions require sound and systematic recording of transactions, as one of the funding requirements; Have complete access to sales, because it can reach people who are adaptive to technology; The ease of transactions from the digital payment system has become more integrated so that it can trigger the digitization of MSMEs; With digital financial inclusion, it can increase confidence for MSMEs to play in a more extensive market, becoming more recognized than done in conventional ways. To implement digital financial inclusion in MSME businesses more comprehensively at low cost and on target. It is a recommendation that the implementation in collaboration between the Central and Regional Governments, financial and banking institutions, and academics. Pandemi Covid-19 telah merubah tatanan sosial dan ekonomi, terutama semenjak diberlakukannya PSBB dan Work from Home. Salah satu sektor yang paling terdampak dari pandemi Covid-19 adalah sektor UMKM. Ekses dari pandemi Covid-19 tersebut banyak usaha UMKM mengalami penurunan pendapatan dan bahkan terjadi penutupan usaha. Salah satu cara untuk menghilangkan hambatan dari pandemi Covid-19 tersebut bagi UMKM adalah dengan inklusi keuangan digital. Karena inklusi keuangan digital banyak memberikan manfaat bagi UMKM antara lain: Transaksi dan pencatatan laporan keuangan menjadi lebih mudah dan dapat dimonitor secara langsung, ketimbang menggunakan cash yang perlu dilakukan pencatatan ulang; Mempermudah akses terhadap pendanaan, karena perbankan dan lembaga keuangan memerlukan pencatatan transaksi yang baik dan sistematis, sebagai salah satu syarat pendanaan; Memiliki akses penjualan yang lebih luas, karena dapat menjangkau kalangan yang adaptif dengan teknologi; Kemudahan transaksi dari sistem pembayaran digital menjadi lebih terintegrasi, sehingga dapat memicu digitalisasi UMKM; Dengan inklusi keuangan digital, dapat lebih menambah kepercayaan bagi UMKM untuk bermain dipasar yang lebih luas dan besar; Menjadi lebih diakui ketimbang dilakukan dengan cara konvensional. Untuk mengimplementasikan inklusi keuangan digital pada usaha UMKM, agar dapat berjalan secara komprehenship dengan berbiaya murah dan tepat sasaran, disarankan pelaksanaannya dilakukan kolaborasi antara Pemerintah Pusat dan Daerah, Lembaga keuangan dan perbankan serta akademisi.

Determinan Fraudulent Financial Statement: Peran Komite Audit Sebagai Pemoderasi Alkotdriyah, Putri Puspa; Harnovinsah, Harnovinsah; Djaddang, Syahril; Mulyadi, JMV; Lysandra, Shanti
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol.22 No.1, Maret 2024
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v22i1.21325

The phenomenon of Fraudulent Financial Statement contributes the largest average loss in the world compared to other types of fraud and the involvement of property and real estate sector companies in Fraudulent Financial Statement scandal prompts researchers to investigate further regarding this phenomenon. With regard to the impact of the fraud pentagon on fraudulent financial statements, this study attempts to provide empirical proof of moderating role of audit committee in Property and Real Estate companies for the period 2020-2022 with an observed sample size of 54 companies. Purposive sampling was the sample technique chosen for the present inquiry. IBM SPSS Statistics 26 used to scrutinize the gathered data by means of moderated regression analysis technique. It was discovered that Fraudulent Financial Statements have proved to be significantly impacted by Financial Stability and Total Accruals. Meanwhile, moderating effect provided results that from the abundance of five Pentagon Fraud indicators, only Financial Stability can be significantly moderated by the audit committee.

The Determinant Effect of Internal Audit Quality With Fraud Prevention Coordination as Mediation Handayani, Handayani; Suratno, Suratno; Murni, Yetty; Harnovinsah, Harnovinsah; Djaddang, Syahril
Jurnal Pendidikan Akuntansi & Keuangan Vol 12, No 1 (2024): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v12i1.64222

This research aims to test and analyze the influence of auditor experience, auditor independence and budget time pressure on internal audit quality and fraud prevention coordination. Apart from that, it also tests and analyzes the mediation of fraud prevention coordination on the influence of auditor experience, auditor independence and budget time pressure on the quality of internal audits in local government internal supervisory apparatus in the Bali region. The findings in this research prove that internal audit quality and fraud prevention coordination are significantly influenced by auditor experience and auditor independence, internal audit quality and fraud prevention coordination are not significantly influenced by budget time pressure, fraud prevention coordination is able to partially mediate the influence of auditor experience on audit quality. internal but unable to mediate the influence of auditor independence and budget time pressure on internal audit quality.

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 Putri, Putri Surya Permatasari 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 Zulkifli Zulkifli

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