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All Journal International Journal of Evaluation and Research in Education (IJERE) Cakrawala Pendidikan Paradigma : Journal of Science, Religion and Culture Studies Jurnal JSIKA Jurnal Ilmiah Mahasiswa FEB AKSIOMA: Jurnal Program Studi Pendidikan Matematika The International Journal of Accounting and Business Society Jurnal Bina Praja Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara IRJE (Indonesian Research Journal in Education) Assets: Jurnal Akuntansi dan Pendidikan Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Pengabdian UNDIKMA Jurnal Kependidikan: Jurnal Hasil Penelitian dan Kajian Kepustakaan di Bidang Pendidikan, Pengajaran dan Pembelajaran Lumbung Inovasi: Jurnal Pengabdian Kepada Masyarakat Society : Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Abdimas Bina Bangsa Empiricism Journal Jurnal Sistem Informasi Universitas Dinamika Jurnal Management Risiko dan Keuangan Eduvest - Journal of Universal Studies Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Bambang Hariadi
Universitas Dinamika
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Neuroscience Nursing Public Health Social Sciences Other

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The Development of Scientific Hybrid Learning Model by Using the BRILIAN Application for the Science Field Hariadi, Bambang; Sunarto, M.J. Dewiyani
Indonesian Research Journal in Education |IRJE| Vol. 7 No. 1 (2023): IRJE |Indonesian Research Journal in Education|
Publisher : Universitas Jambi, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (417.715 KB) | DOI: 10.22437/irje.v7i1.23965

Abstract

Scientific learning is a learning process that leads students to a science-based learning experience. Scientific learning implements specific methods for students to discover concepts and theories. This research was intended to develop a hybrid learning model which can be implemented for scientific learning. This was a research and development which aimed to develop a suitable learning model to be implemented in Moodle-based LMS named Brilian. Scientific Hybrid Learning (SHL) model tests were conducted in terms of validity and practicality. The results showed (1) that the score for the content validity test on average was 3.71 statistic rα = 0.25 and α = 0.81, the construct validity score on average was 3.82 statistic rα = 0.20 and α = 0.75. (2). The practical validity test score on average was 3.63 statistic rα = 0.91 and α = 0.99. The conclusion is that the SHL model is qualified in terms of the validity of contents and constructs and practicality for students. The research implied that a good SHL model can be implemented to increase students learning outcomes based on science. The continuation of this research can focus on monitoring the SHL model's effectiveness in improving students' learning outcomes on science-based subjects.
Pengaruh Pergantian Manajemen, Financial Distress, Opini Audit, dan Audit Delay terhadap Auditor Switching dengan Pergantian Komite Audit sebagai Variabel Moderasi Rohmatulloh, Muhammad Wildan; Hariadi, Bambang
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 1 No. 3 (2022): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2022.1.3.49

Abstract

This study aims to assess the effect of management shift, financial distress, audit opinion, and audit delay on auditor switching with audit committee change as the moderating variable of financial companies listed on the Indonesian Stock Exchange (IDX) between 2017 and 2020. This study utilized secondary data from Indonesia Stock Exchange, involving the samples of 89 financial companies selected through purposive sampling and analysed by logistic regression. This study revealed that (1) management shift and audit delay positively affected auditor switching, (2) financial distress negatively affected auditor switching, and (3) audit opinion did not affect auditor switching. In addition, the results of the study indicated that audit committee change strengthened the effect of financial distress on auditor switching, yet unable to moderate the effect of management shift, audit opinion, and audit delay on auditor switching.   Abstrak Penelitian ini dilaksanakan untuk menguji adanya pengaruh pergantian manajemen, financial distress, opini audit, dan audit delay dengan pergantian komite audit sebagai variabel moderasi yang dimiliki perusahaan finansial yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2020 terhadap keputusan perusahaan dalam melakukan auditor switching. Jenis data penelitian adalah data sekunder yang diperoleh melalui website resmi Bursa Efek Indonesia. Sampel yang digunakan dalam penelitian ini berjumlah 89 perusahaan finansial yang ditentukan melalui purposive sampling. Analisis yang digunakan adalah regresi logistic. Hasil penelitian menunjukkan bahwa (1) pergantian manajemen dan audit delay berpengaruh positif terhadap auditor switching, (2) financial distress berpengaruh negative terhadap auditor switching, (3) serta opini audit tidak berpengaruh terhadap auditor switching. Selain itu, hasil penelitian menunjukkan bahwa pergantian komite audit memperkuat pengaruh negatif financial distress terhadap auditor switching. Namun, pergantian komite audit tidak mampu memoderasi pengaruh pergantian manajemen, opini audit, dan audit delay terhadap auditor switching.
The Role of Good Corporate Governance and Financial Performance on The Disclosure of Corporate Social Responsibility Putri Estiarto , Lintang; Hariadi, Bambang
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 1 (2023): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2023.2.1.59

Abstract

This study aims to examine the effect of Good Corporate Governance (GCG) and financial performance on the disclosure of Corporate Social Responsibility (CSR). This study was devoted to mining companies listed on the Indonesia Stock Exchange (IDX) during 2018 - 2019. GCG is measured by four proxies, namely the proportion of directors, the proportion of independent commissioners, and the independence of the audit committee. Meanwhile, to see the financial performance, this study uses the Return on Equity (ROE) Ratio. The extent of CSR disclosure is measured by the method of analyzing the content of the company's annual report related to CSR activities and the amount issued by the company for its CSR activities. The final sample of this study was 73 observations. To test the hypothesis, multiple linear regression analysis was used. The results of this study will later prove that the proportion of Directors, Independent Commissioners, Audit Committee Independence, and financial performance will increase the positive effect on CSR disclosure. Meanwhile, the Independent Board of Commissioners is not proven to have an effect on CSR disclosure. Abstrak Penelitian ini bertujuan untuk menguji pengaruh Good Corporate Governance (GCG) dan kinerja keuangan terhadap pengungkapan Corporate Social Responsibility (CSR). Penelitian ini dikhususkan pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) selama tahun 2018 – 2019. GCG diukur dengan empat proksi yaitu proporsi direksi, proporsi komisaris independen, dan independensi komite audit. Sedangkan untuk melihat kinerja keuangan, penelitian ini menggunakan Rasio Return on Equity (ROE). Luasnya pengungkapan CSR diukur dengan metode analisis isi laporan tahunan perusahaan yang berkaitan dengan kegiatan CSR dan jumlah yang dikeluarkan perusahaan untuk kegiatan CSR-nya. Sampel akhir penelitian ini sebanyak 73 observasi. Untuk menguji hipotesis digunakan analisis regresi linier berganda. Hasil penelitian ini nantinya akan membuktikan bahwa proporsi Direksi, Komisaris Independen, Independensi Komite Audit, dan kinerja keuangan akan meningkatkan pengaruh positif terhadap pengungkapan CSR. Sedangkan
Pengaruh Audit Delay, Reputasi Kantor Akuntan Publik, dan Pergantian Manajemen terhadap Voluntary Auditor Switching Kusuma, Nurul Izzah Alifah; Hariadi, Bambang
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 1 No. 4 (2022): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2022.1.4.81

Abstract

This study aims to determine the effect of audit delay, public accounting firm reputation, and management changes on the decision of energy sector companies listed on the Indonesia Stock Exchange (IDX) between 2016 and 2020 to perform voluntary auditor switching. The 5-year period of study results in a total of 235 samples of 49 sample companies selected from 66 companies through the purposive sampling method. The logistic regression analysis utilizing Statistical Package for the Social Sciences (SPSS) software revealed that audit delay and public accounting firm reputation had a significant effect on voluntary auditor switching while management changes had no effect on voluntary auditor switching.   Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh audit delay, reputasi kantor akuntan publik, dan pergantian manajemen terhadap keputusan perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2016-2020 untuk melakukan voluntary auditor switching. Pengambilan sampel dilakukan dengan menggunakan metode purposive sampling. Perusahaan sampel terpilih adalah sejumlah 49 perusahaan dari 66 perusahaan dengan periode penelitian selama 5 tahun sehingga menghasilkan 235 sampel penelitian. Penelitian dilakukan dengan menggunakan analisis regresi logistik melalui aplikasi Statistical Package for the Social Sciences (SPSS). Hasil penelitian menunujukkan bahwa audit delay dan reputasi kantor akuntan publik berpengaruh signifikan terhadap voluntary auditor switching. Sedangkan, pergantian manajemen tidak berpengaruh terhadap voluntary auditor switching.
ANALISA TERHADAP SISTEM PENGENDALIAN INTERNAL PENERIMAAN DAN PENGELUARAN KAS (Studi Pada Rumah Pemotongan Hewan Kota Malang) Sari, Lilik Indah Permata; Hariadi, Bambang
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 3 No. 1 (2024): Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2024.3.1.125

Abstract

Abstract: In conjunction with the increasing complexity of financial transactions in a company, the escalating business competition requires the management to have comprehensive supervision of the entire flow of the company's transactions. One of the financial instruments majorly influencing financial statements, cash has different characteristics from other assets: difficult ownership identification, transferable, small in size, and highly desirable. To avoid cash misappropriation, an accounting control system of cash receipts and disbursements is required in a precise and systematic manner. This study aims to determine how the company applies the accounting system of cash receipts and disbursements and whether the elements of internal control have been implemented in both systems. This study is analyzed descriptively utilizing a qualitative approach involving primary and secondary data collected from interviews, observations, and documentation in the Regional Slaughterhouse Company of Malang City. The results of this study revealed that the Regional Slaughterhouse Company of Malang City has relatively properly implemented an accounting system of cash receipts and disbursements despite some weaknesses such as double accounting recording tasks conducted by the treasurer, cash receipts (BKM) made by the cash receipts treasurer, the cash disbursements (BKK) made by the cash disbursement treasurer, and the absence of cash insurance on hand and cash in transit insurance.
Pengaruh Financial Distress Terhadap Kecurangan Laporan Keuangan Dengan Good Corporate Governance Sebagai Variabel Moderasi Putri, Febrina Thogamas; Hariadi, Bambang
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 3 (2023): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2023.2.3.149

Abstract

This study aims to determine the effect of financial distress on financial statement fraud with Good Corporate Governance (GCG) as a moderating variable in state-owned companies listed on the Indonesia Stock Exchange (IDX). The researcher uses secondary data from the company's annual financial statements with documentation data collection techniques on the IDX official website and the company's official website. The research population is state-owned companies listed on the Indonesia Stock Exchange in 2018-2020. The research sample was determined using the purposive sampling method, to obtain 60 research samples. This study uses panel data regression analysis as a method in assisting the Eviews10 application. The results of this study indicate that financial distress positively affects fraudulent financial statements and the GCG strengthens the positive effect of financial distress on fraudulent financial statements. The existence of GCG was expected to minimize the occurrence of fraudulent financial statements in conditions of financial distress. GCG implementation in companies can overcome company proficiency financial distress conditions so that financial statement fraud can be prevented. Abstrak Tujuan penelitian ini untuk mengetahui pengaruh financial distress terhadap kecurangan laporan keuangan dengan Good Corporate Governance (GCG) sebagai variabel moderasi pada perusahaan BUMN yang terdaftar di Bursa Efek Indonesia (BEI). Peneliti menggunakan data sekunder berupa laporan keuangan tahunan perusahaan dengan teknik pengumpulan data dokumentasi pada situs resmi BEI dan situs resmi perusahaan. Populasi penelitian adalah perusahaan BUMN yang terdaftar di BEI tahun 2018-2020. Sampel penelitian ditentukan menggunakan metode purposive sampling, sehingga diperoleh 60 sampel penelitian. Penelitian ini menggunakan analisis regresi data panel sebagai metode bantuan aplikasi Eviews10. Hasil penelitian ini menunjukkan bahwa financial distress berpengaruh terhadap kecurangan laporan keuangan dan GCG memperkuat pengaruh financial distress terhadap kecuranga laporan keuangan. Adanya GCG diharapkan dapat meminimalisir terjadinya kecurangan laporan keuangan dalam kondisi financial distress. Implementasi GCG yang baik di perusahaan dapat mengatasi perusahaan mengalami kondisi financial distress sehingga praktek kecurangan kecurangan laporan keuangan dapat dicegah.
Pengaruh Auditor Switching, Audit Complexity, Dan Size Firm Terhadap Audit Report Lag syaputra, samuel; Hariadi, Bambang
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 4 (2023): Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2023.2.4.151

Abstract

This study aims to determine the effect of auditor switching, audit complexity, and firm size on the audit report lag of properties & real estate sector companies listed on the Indonesia Stock Exchange in 2019-2021. The samples of 144 entities based on the research criteria between 2019 and 2021 are selected from 226 entities through purposive sampling. To test the hypothesis, the data are analyzed by multiple linear regression utilizing Statistical Product and Service Solution (SPSS) version 26 data processing software. The results of this study exhibited that auditor switching and firm size significantly affected audit report lag, while audit complexity did not significantly affect audit report lag. Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh auditor switching, audit complexity, dan firm size terhadap audit report lag. Objek penelitian yang diteliti adalah perusahaan sektor properties & real estate yang terdaftar di Bursa Efek Indonesia tahun 2019-2021. Teknik pengambilan sampel dalam penelitian ini adalah purposive sampling dengan sampel sebanyak 144 entitas yang memenuhi kriteria penelitian selama periode 2019-2021 dari 226 entitas yang ada. Penelitian ini menggunakan analisis model regresi linier berganda dengan program pengolahan data Statistical Product and Service Solution (SPSS) versi 26 dalam menguji hipotesis. Hasil penelitian ini menujukkan bahwa auditor switching dan firm size secara signifikan berpengaruh terhadap audit report lag, sedangkan audit complexity tidak signifikan berpengaruh terhadap audit report lag.
The Effect of Internal Control and Earnings Management on Tax Accounting Aggressiveness Nugrahini, Erdini; Hariadi, Bambang
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 1 No. 3 (2023): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2023.1.3.56

Abstract

Tax aggressiveness is one of the measures taken by companies by which they aggressively reduce their tax payable by exploiting gray areas in tax regulations. This research attempts to identify the effects of internal control and earnings management on tax aggressiveness using multiple regression analyses performed in SPSS version 24. The research population is food-and-beverage manufacturing companies. The use of the purposive sampling technique and the research period of 2019-2021 resulted in 27 sample companies and 81 observation data. This study finds that internal control and earnings management do not significantly influence tax aggressiveness. The cause of this insignificance might be inefficient internal controls and manager-overriding practices. This study suggests future researchers examine other factors that strongly affect tax aggressiveness. Investors can use the findings of this research to help them determine companies that are suitable for their investing criteria. The government is advised to be more cautious with tax-aggressive actions that might be done by companies that are more difficult to detect. Abstrak Agresivitas pajak adalah suatu tindakan perusahaan yang secara agresif mengurangi pajak terutang dengan memanfaatkan area abu-abu peraturan pajak. Penelitian ini berupaya untuk mengetahui pengaruh pengendalian internal dan manajemen laba terhadap agresivitas pajak.  Penelitian ini menggunakan metode analisis regresi berganda dan dianalisis dengan software SPSS versi 24. Adapun populasi penelitian ini adalah perusahaan manufaktur yang terdaftar pada subsector makanan dan minuman tahun 2019-2021 dan sampel diambil menggunakan teknik purposive sampling dengan total akhir sampel berjumlah 27 perusahaan dengan total observasi sejumlah 81 data. Penelitian ini menemukan bahwa pengendalian internal dan manajemen laba tidak berpengaruh secara signifikan terhadap agresifitas pajak. Penyebab dari ketidaksignifikan hipotesis mungkin disebabkan. oleh ketidak efisiensian pengendalian internal dan praktik manager overriding. Implikasi penelitian ini ditujukan kepada tiga peran. Bagi peneliti selanjutnya ialah dapat mengkaji faktor-faktor lain yang lebih mempengaruhi agresivitas pajak, Implikasi bagi investor sebagai referensi dalam menentukan perusahaan mana yang sesuai dengan kriteria mereka, dan bagi pemerintah ialah tetap mewaspadai agresivitas pajak perusahaan yang semakin sulit untuk dideteksi.
Implementasi Layanan Unggulan Electronic Samsat (E-Samsat) Dalam Pelayanan Pembayaran Pajak Kendaraan Bermotor Di Kota Malang Nofita, Azizah Dwinda; Hariadi, Bambang
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 1 No. 4 (2023): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2023.1.4.85

Abstract

This study, conducted at the SAMSAT Joint Office of Malang City, aims to analyze the East Java e-SAMSAT for Vehicle Tax (PKB) payment service in Malang City and provides an overview of the advantages and disadvantages of the service system in its implementation. This study employs a qualitative descriptive approach, involving primary data collected from interviews with respondents and field observations, and analyzed through data collection, data reduction, data presentation, and conclusion drawing. The results of the study indicate that the East Java e-SAMSAT service at SAMSAT Joint Office of Malang City has been well implemented as it facilitates taxpayers in paying their annual motor vehicle taxes. The East Java e-SAMSAT service also contributes to providing excellent public services by utilizing the latest information and communication technology. Despite support and obstacles, both the organizing agency and the community continue to cooperate to provide benefits to the larger community.   Abstract Penelitian ini dilakukan di Kantor Bersama SAMSAT Kota Malang dengan tujuan untuk menganalisis layanan e-SAMSAT Jawa Timur pada pelayanan pembayaran Pajak Kendaraan Bermotor (PKB) di Kota Malang. Selain itu, tujuan penelitian ini adalah untuk memberikan gambaran keunggulan dan kelemahan dari sistem layanan e-SAMSAT Jatim sebagai pelayananan yang mempermudah proses administrasi dan pembayaran Pajak Kendaraan Bermotor oleh wajib pajak di Kota Malang. Penelitian ini menggunakan metode penelitian pendekatan kualitatif deskriptif, yang mana data yang didapatkan merupakan data primer hasil wawancara dengan narasumber dan observasi lapangan. Metode analisis data yang digunakan adalah pengumpulan data, reduksi data, penyajian data, dan penarikan kesimpulan. Hasil dari penelitian menunjukkan bahwa penerapan layanan e-SAMSAT Jatim di Kantor Bersama SAMSAT Kota Malang sudah berjalan dengan baik dan memiliki peran untuk membantu mempermudah wajib pajak dalam membayar pajak kendaraan bermotor tahunannya. Layanan e-SAMSAT Jatim juga berkontribusi dalam pemberian layanan publik yang prima dengan pemanfaatan teknologi informasi dan komunikasi terkini. Pada proses penerapannya banyak dukungan dan hambatan yang mengiringi, namun baik dari pihak lembaga penyelenggara dan masyarakat terus berupaya untuk bekerja sama agar layanan ini tetap memberikan kebermanfaatan untuk masyarakat luas.
DOES GOOD CORPORATE GOVERNANCE (GCG) MODERATE THE SUSTAINABILITY REPORT DISCLOSURE AND EARNINGS MANAGEMENT RELATIONSHIP? Iqbal, Syaiful; Andriani, Fitri; Hariadi, Bambang
Assets: Jurnal Akuntansi dan Pendidikan Vol 12, No 2 (2023)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v12i2.15979

Abstract

ABSTRACTThis study proposes to investigate the GCG's role in the cause-effect connection between sustainability report disclosure and earnings management. A quantitative approach involves CGPI data and the GRI G.4 Index, supported by statistical analysis tools to reveal the role. The results, first, sustainability report disclosure hurts earnings management. Second, GCG (management ownership) and corporate governance perception index (as an external control mechanism) strengthen that negative effect. Third, GCG (independent commissioners) does not moderate that effect. These imply that management ownership and external control mechanisms are the practical options to increase earnings quality.ABSTRAKPenelitian ini bertujuan mengeksplorasi peran moderasi GCG di dalam hubungan antara pengungkapan laporan keberlanjutan dan manajemen laba. Satu pendekatan kuantitatif melibatkan data CGPI dan Indeks GRI G.4, didukung alat analisis statistik untuk mengungkap peran moderasi tersebut. Hasilnya, pertama: pengungkapan laporan keberlanjutan berpengaruh negatif terhadap manajemen laba. Kedua: GCG (kepemilikan manajemen) dan indeks persepsi corporate governance (mekanisme pengendalian eksternal perusahaan) memperkuat pengaruh itu. Dan ketiga: GCG (dalam bentuk keterlibatan komisaris independen) tidak berperan sebagai moderator di dalam pengaruh negatif di atas. Hal ini menunjukkan kepemilikan manajemen dan mekanisme pengendalian eksternal merupakan pilihan paling efektif untuk meningkatkan kualitas laba.
Co-Authors Achmad Andi Setyawan Ade Buwono Suharto Agata Rangga Pamungkas, Agata Rangga Agus Dwi Churniawan Agus Dwi Churniawan, Agus Dwi Aisyah Kiki Farashinta Akbar, Jamrodzi Firdhani Akbar, Jamrodzi Firdhani Ali Djamhuri Alsawayeh, Ali Mohamed Ambarsari, Dessy Amelia Tan Angga Hanggar Satyawan Ashari, Pangestika Ayu Ashari, Pangestika Ayu Astia Putriana, Astia Ayu Retno Ambarwati Bani, Amira Yusyah Binar Kurnia Prahani Binti, Binti Shofiatul Jannah Brian Nusual Karyana Murti Budi Jatmiko Budi Jatmiko Budiharjo, Yusuf Budiharjo, Yusuf Darusman, Andi Darusman, Andi Devi Luciana Apriliawati Dharmawan, Nyoman Ari Surya Dita Astrina Maysaroh Edo Yonatan Koentjoro Effendi, Pradita Maulidya Eko Ganis Sukoharsono Elfasa, Zayed Elfasa, Zayed Erwin Soetomo Erwin Sutomo Fadila, Rullyana Nur Ferdy Faizal Prasetya Putra Fitrayana, Mochamad Winnedi Fitrayana, Mochamad Winnedi Fitri Andriani, Fitri Gigih Haris Pradana Gusti Adistriani Hakim, Mesra Berlyn Hamdani, Ujang Hamidah, Jauharoh Hasna Handayani, Mey Handayani, Mey Hangga Yuda Rozaqi Herfiyanto, Prasetyo Herfiyanto, Prasetyo Hergantoro, Firman Anom Hevea Bori Perdana Imam Subekti Indra Perdana Simanjuntak Insan, R. Iqbal Amirul Irfandi Agung Perdana Iwan Triyuwono Jamali, Nashir Jamhari Jamhari Jamrodzi Firdhani Akbar Julianto Lemantara Kusuma, Nurul Izzah Alifah Kusuma, Rizky Wijaya Kusuma, Rizky Wijaya Larasati, Rani Mei Clara M. J. Dewiyani Sunarto Maulana, Nanda Rizka Maysaroh, Dita Astrina Mayska Widya Santoso Mey Handayani Miftah, Muhammad Hoiril Miftah, Muhammad Hoiril Muhammad Asyhari Rahmat Muhammad Hoiril Miftah Muhammad Ivan Setiawan Muhammad Sarwani Muhammad, Irfan Zuhdi Mukti, Drajad Dwihadijaya Murti, Brian Nusual Karyana Nofita, Azizah Dwinda Noval Adib Nugrahini, Erdini Nurdiwiyandra, Sidiq Arbingta Nusa, Adikrishna Satria Pantjawati Sudarmaningtyas Parastowo, Irvan Alfaridzi Dwi Perdana, Amryzal Perdana, Amryzal Pradana, Gigih Haris Pradhana, Ilham Gilang Pradita Maulidya Effendi Prasetyo Herfiyanto Pratama, Ardo Yoga Putra Aditya, Wigananda Firdaus putra, Wedyatama rachma putra, Wedyatama rachma Putri Estiarto , Lintang Putri, Febrina Thogamas R. Iqbal Amirul Insan Rahayu Arya Shintawati Rahmawati, Endra Rangsang Purnama Rani Mei Clara Larasati Rizky Wijaya Kusuma Roekhudin, Roekhudin Rohmatulloh, Muhammad Wildan Sari, Lilik Indah Permata Setiawan, Muhammad Ivan Setya Ardani, Devi Setyawan, Achmad Andi Shabika, Binar Shintawati, Rahayu Arya Shintawati, Rahayu Arya Sulis Sulistiowati Syaiful Iqbal syaputra, samuel Tan Amelia Togatorop, Ester Debora Tri Sagirani Tutut Wurijanto Vivine Nurcahyawati Wahyuningtyas, Nunuk Wedyatama rachma putra Wicaksono, Muhammad Erlangga Wulandari, Sri Hariani Eko Yeney Widya Prihatiningtias Yoppy Mirza Maulana Yusuf Budiharjo Zaki Baridwan Zaki Baridwan Zayed Elfasa