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Haryono Haryono
Poltekkes Kemenkes Yogyakarta
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The Impact of ARKAS Implementation on BOS Fund Reporting in Elementary Schools in Sanggau Regency Anshari, Muhammad; Yantiana, Nella; Haryono, Haryono; Rusliyawati, Rusliyawati; Astarani, Juanda
Poltanesa Vol 26 No 1 (2025): June 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i1.3350

Abstract

This study aims to analyze the effect of the implementation of the School Activity and Budget Plan Application (ARKAS) on the reporting of School Operational Assistance (BOS) funds in elementary schools in Sanggau Regency. The research method employed is quantitative, using a Structural Equation Modeling (SEM) approach with Partial Least Squares (PLS). The sample consists of principals and treasurers from 142 elementary schools that have used ARKAS for at least one year. Data was collected through questionnaires and analyzed using SmartPLS software. The results indicate that the implementation of ARKAS has a positive and significant effect on BOS fund reporting. These findings underscore the importance of optimizing the use of ARKAS, as well as the active roles of school leaders and treasurers in improving the accuracy, timeliness, and compliance of BOS fund reporting.
The Effect of Time Pressure and Workload on Auditor Performance with Professional Ethics as a Moderating Variable at the West Kalimantan Audit Board Laksono, Tegar; Heniwati, Elok; Haryono, Haryono; Rusliyawati, Rusliyawati; Astarani, Juanda
Poltanesa Vol 26 No 1 (2025): June 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i1.3357

Abstract

This study aims to analyze the influence of time pressure and workload on auditor performance as well as the role of professional ethics as a moderating variable in these relationships. Data were collected through questionnaires distributed to auditors at the Financial Supervisory Agency (BPK) of West Kalimantan Province. The analysis method used is Structural Equation Modeling Partial Least Squares (SEM-PLS) with SmartPLS4 software to examine the relationships among variables. The results indicate that time pressure and workload have a significant negative effect on auditor performance. Furthermore, professional ethics was found to moderate the relationship between time pressure and workload with auditor performance, where auditors with a high level of professional ethics are able to maintain performance quality despite facing high pressure and workload. These findings emphasize the importance of strengthening professional ethics values as a protective factor to enhance auditors’ resilience against work-related stress. The practical implications of this study include the need for effective workload management and realistic scheduling, as well as the continuous development of professional ethics training to maintain audit quality and auditor well-being.
Blockchain Technology as an Innovation in Tax Administration: A Study of its Impact on Tax Compliance Alviansyah, Ikhlas; Haryono, Haryono; Rusliyawati, Rusliyawati; Astarani, Juanda
Poltanesa Vol 26 No 1 (2025): June 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i1.3360

Abstract

This study aims to analyze the influence of blockchain technology on tax compliance, with ease of digital tax administration as a mediating variable. The background of this research lies in the importance of technological innovation in building a transparent, efficient, and accountable tax administration system. The research method used is a quantitative approach with analysis techniques based on Partial Least Squares Structural Equation Modeling (PLS-SEM), utilizing data from taxpayers who possess a Taxpayer Identification Number (NPWP) and are employed at the Audit Board of Indonesia (BPK) in West Kalimantan. The results show that blockchain technology has a positive and significant influence on tax compliance, as well as a positive effect on the ease of digital tax administration. Furthermore, ease of digital tax administration is also proven to have a positive and significant effect on tax compliance. Another key finding indicates that ease of digital administration mediates the relationship between blockchain technology and tax compliance. Therefore, integrating blockchain technology into the tax system will be more effective if supported by an administrative system that is user-friendly, efficient, and digitally integrated. This study offers important implications for tax authorities in designing technology-based policies that can sustainably improve tax compliance.
The Government’s Internal Control System in Realizing Good Governance at the Regional Financial Agency of Pontianak City Oktafiani, Wanda Michelia; Yunita, Khristina; Haryono, Haryono; Rusliyawati, Rusliyawati; Astarani, Juanda
Poltanesa Vol 26 No 1 (2025): June 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i1.3382

Abstract

This study aims to analyze the role of the Government Internal Control System (SPIP) in supporting the implementation of good governance principles at the Pontianak City Regional Financial Agency. The approach used is descriptive qualitative, with inscription collection techniques through interviews, documentation studies, and literature reviews. SPIP is a control system that is carried out comprehensively and continuously by all elements in a government organization, intending to provide adequate assurance of achieving operational effectiveness, reliability of financial reporting, security of state assets, and compliance with laws and regulations. The results of the study indicate that the implementation of SPIP at the Pontianak City Regional Financial Agency refers to Government Regulation 60 of 2008, which consists of five main components: control environment, risk assessment, control activities, information and communication, and monitoring. The five components have been implemented quite well and have contributed to increasing transparency, accountability, and organizational governance effectiveness. However, there are still challenges in its implementation, such as unequal understanding among employees regarding the concept and function of SPIP, and the need to strengthen the role of the Government Internal Supervisory Apparatus (APIP) in supervisory activities. Overall, SPIP has a strategic role in encouraging the realization of good governance within the Pontianak City Regional Finance Agency.
Implementation of the Government Internal Control System in Accounting and Financial Reporting Practices: A Case Study at the Southeast Pontianak Sub-District Office Kalimantari, Ria Nursani Putri; Ikhsan, Syarbini; Haryono, Haryono; Rusliyawati, Rusliyawati; Astarani, Juanda
Poltanesa Vol 26 No 1 (2025): June 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i1.3383

Abstract

In an effort to strengthen good governance, the Government Internal Control System (SPIP) is a strategic instrument to improve accountability, transparency, and efficiency in the public sector. This study aims to explore the implementation of SPIP in the Southeast Pontianak Sub-district Office, identify the challenges faced, and understand the factors that affect its effectiveness. Using a qualitative approach with a case study method, data was collected through in-depth interviews, participant observations, and document analysis. The research informants were selected purposively from the structural ranks and technical staff of the sub-district. The results of the study show that the implementation of SPIP is still administrative and has not been fully integrated in financial management practices and public services. The five elements of SPIP the control environment, risk assessment, control activities, information and communication, and monitoring have not been carried out systematically. The main challenges include low understanding and competence of human resources, lack of leadership commitment, limited supporting infrastructure, weak technical regulations at the sub-district level, and ineffective evaluation mechanisms. Employee perceptions of SPIP also show that there is a gap between policies and practices in the field. In conclusion, the implementation of SPIP at the Southeast Pontianak Sub-district Office is still not optimal and requires comprehensive interventions, including strengthening human resource capacity, improving proactive leadership, and integrating SPIP into a more adaptive and participatory government management system. The results of this study are expected to be the basis for improving SPIP implementation policies at the local level.
TRANSFORMASI DIGITAL ZAKAT: ANALISIS EFEKTIVITAS PLATFORM DIGITAL DALAM PENINGKATAN KEPATUHAN MUZAKKI DI ERA SOCIETY 5.0 Haryono, Haryono; Yusuf, Rivai
Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam Vol. 9 No. 001 (2025): Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam Special Issue
Publisher : Sekolah Tinggi Agama Islam Al Hidayah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30868/ad.v9i001.8810

Abstract

The advancement of digital technology in the era of Society 5.0 presents a significant opportunity to optimize zakat management, particularly in enhancing muzaki compliance. This study aims to analyze the effectiveness of digital zakat platforms in encouraging participation and compliance among muzaki in Indonesia. Employing a qualitative approach through case studies of selected national zakat institutions that have adopted digital technologies, data were collected through in-depth interviews, documentation, and participatory observation. Data analysis was conducted using the interactive model of Miles and Huberman. The findings reveal that digital zakat platforms significantly enhance accessibility, transparency, and accountability in zakat management, thereby contributing to increased muzaki compliance—especially among millennials and urban communities. Key features such as zakat calculators, digital reporting, instant payment systems, and reminder notifications serve as the main drivers of improved compliance. However, challenges remain in terms of digital literacy and data security trust. The study concludes that digital transformation of zakat is an effective strategy for modernizing zakat management, provided it is supported by user education, robust digital security systems, and inter-institutional data integration. This study recommends the development of a national digital zakat policy grounded in Sharia principles and adaptive technology.
ANALISIS WACANA HALLIDAY PADA PAMERAN TUNGGAL AHMAD JUNAID Haryono, Haryono; Arfa, Muhammad; Gunalan, Sasih
Narada : Jurnal Desain dan Seni Vol 11, No 1 (2024)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/narada.2024.v11.i1.005

Abstract

Fine art exhibitions are part of the discourse or publication that will be delivered by the owner of the work presented in public spaces. Where art exhibitions generally attempt to represent a value that is communicated through visual media in the form of paintings. Ahmad Jailani's exhibition is a fine arts event which is published in the form of an exhibition. Behind the exhibition, of course, there is another purpose that will be conveyed to the public. The aim of this research is to try to describe the dimensions of the artist's work in the form of paintings displayed and the dimensions of the curator presented in the form of a curatorial narrative. Because behind both visual and verbal tests there is a purpose and a relationship between one and another. This research uses a qualitative descriptive type of research where the research tries to draw relationships. The method of this research is the Halliday discourse analysis method which consists of what field of discourse is being discussed, the tenor of discourse who is involved in the conversation, and the mode of discourse (mode of discour) the language choices used by the media. The results of the research show that what is exhibited and what is opined is distorted, such as the work and the curatorial theme.
Kebijakan Perlakuan Khusus terhadap Narapidana Risiko Tinggi di Lembaga Pemasyarakatan (Studi Kasus di Lembaga Pemasyarakatan Kls III Gn. Sindur) Haryono, Haryono
Jurnal Ilmiah Kebijakan Hukum Vol 11, No 3 (2017): November Edition
Publisher : Law and Human Rights Research and Development Agency

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30641/kebijakan.2017.V11.231-247

Abstract

Negara tidak berhak membuat seseorang lebih buruk atau lebih jahat dari pada sebelum di penjara. Oleh karena itu diperlukan satu sistem yang jelas mengenai perlakuan terhadap narapidana. Meningkatnya kategori dan jumlah narapidana risiko tinggi disikapi oleh Direktorat Jenderal Pemasyarakatan dengan menetapkan kebijakan perlakuan terhadap narapidana risiko tinggi di lembaga pemasyarakatan. Tujuan penelitian ini adalah untuk mengetahui bagaimana perlakuan khusus terhadap narapidana risiko tinggi serta implementasi kebijakan perlakuan khusus terhadap narapidana risiko tinggi di lembaga pemasyarakatan. Penelitian ini bersifat deskriptif dengan menggunakan pendekatan kualitatif. Pengumpulan data penelitian ini dengan pengamatan dan focus group discussion. Model perlakuan khusus kepada narapidana tertentu merupakan salah satu syarat untuk mencapai efektifitas pelaksanaan pembinaan. Berdasarkan penelitian yang dilakukan, diperoleh hasil bahwa Perlakuan terhadap narapidana risiko tinggi di Lapas Klas III Gn. Sindur belum dilaksanakan sesuai dengan Peraturan Direktur Jenderal Pemasyarakatan Nomor PAS-58. OT.03.01 tahun 2010 tentang Prosedur Tetap Perlakuan Narapidana Risiko Tinggi. Hal ini disebabkan karena masih ada kendala-kendala yang menghambat pelaksanaan pedoman perlakuan terhadap narapidana risiko tinggi dari sisi sosialisasi peraturan, sumber daya manusia serta sarana dan prasarana.
Optimalisasi Pelaksanaan Tugas dan Fungsi Lapas Terbuka dalam Proses Asimilasi Narapidana Haryono, Haryono
Jurnal Ilmiah Kebijakan Hukum Vol 12, No 3 (2018): November Edition
Publisher : Law and Human Rights Research and Development Agency

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30641/kebijakan.2018.V12.295-311

Abstract

Salah satu tujuan pelaksanaan pembinaan dalam sistem pemasyarakatan adalah pemulihan hubungan antara narapidana dan masyarakat. Lapas Terbuka merupakan unit strategis dalam rangka mempersiapkan narapidana melaksanakan proses reintegrasi sosial yang berdasarkan konsep community–based correction. Tujuan penelitian ini adalah untuk mendeskripsikan pelaksanaan tugas dan fungsi serta implementasi penempatan narapidana di Lapas Terbuka serta hambatan penempatan narapidana di Lapas Terbuka Nusakambangan. Penelitian ini bersifat deskriptif dengan menggunakan pendekatan mix method. Berdasarkan penelitian yang dilakukan, Lapas Terbuka melaksanakan pembinaan narapidana tahap lanjutan dalam bentuk asimilasi. Pelaksanaan penempatan narapidana di Lapas Terbuka Klas IIB Nusakambangan yang sudah memasuki masa asimilasi sudah sesuai dengan Peraturan Menteri Hukum dan HAM Nomor 3 Tahun 2018 dan Surat Edaran Direktur Jenderal Pemasyarakatan Nomor PAS_PK.01.01.02-100 Tahun 2013. Hambatan penempatan narapidana ke Lapas Terbuka Klas IIB Nusakambangan disebabkan antara lain karena kurangnya minat Narapidana, tingginya narapidana khusus, mind set pegawai serta asimilasi juga dilakukan di Lapas umum.
Implikasi Perubahan Undang-Undang Pemasyarakatan terhadap Perlakuan Tahanan, Anak dan Warga Binaan Pemasyarakatan Haryono, Haryono
Jurnal Ilmiah Kebijakan Hukum Vol 15, No 1 (2021): March Edition
Publisher : Law and Human Rights Research and Development Agency

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30641/kebijakan.2021.V15.17-36

Abstract

Perubahan Undang-Undang Nomor 12 Tahun 1995 Tentang Pemasyarakatan sebagai payung hukum pelaksanaan sistem pemasyarakatan dalam tahap pembahasan. Rancangan Undang-Undang tentang Pemasyarakatan mempertegas posisi pemasyarakatan dalam sistem peradilan pidana dan fungsi pemasyarakatan sebagai perlakuan terhadap pelanggar hukum. Adanya perubahan mendasar dalam RUU pemasyarakatan, setelah disahkan menjadi undang-undang akan berimplikasi terhadap perlakuan terhadap tahanan, anak dan warga binaan pemasyarakatan. Rumusan masalah yang diangkat adalah bagaimana proyeksi implikasi perubahan Undang-Undang Pemasyarakatan terhadap perlakuan tahanan, anak dan warga binaan pemasyarakatan? Tujuan penelitian ini adalah untuk mengetahui proyeksi implikasi perubahan Undang-Undang Pemasyarakatan terhadap perlakuan tahanan, anak dan warga binaan pemasyarakatan pada saat nanti disahkan. Penelitian ini merupakan penelitian hukum normatif yang bersifat deskriptif. Hasil penelitian menunjukan bahwa pengaturan hak dan kewajiban serta penyelenggaraan fungsi pemasyarakatan dalam Rancangan Undang-Undang tentang Pemasyarakatan mengalami perluasan. Perluasan pengaturan tersebut berimplikasi terhadap peningkatan pemenuhan hak tahanan, anak dan warga binaan pemasyarakatan, perubahan pola pembinaan serta perubahan peraturan teknis pelaksanaan sistem pemasyarakatan.
Co-Authors - Kardoyo - Kustiono ., Rusliyawati A.A. Ketut Agung Cahyawan W Abd. Rasyid Syamsuri Abdillah, Hartawan Abdillah, Muhamad Ridan Abdul Fattah Abdul Hadi Kadarusno, Abdul Hadi Abdul Haris Achmad Husein Achmad Rifai RC, Achmad Adi Prehanto Adinda, Inez Athallaisya Aep Saefullah Affandi, Erna Rooslyna Afrizal, Stevany Agus Hadiat Tjakrawidjaja, Agus Hadiat Agus Kharmayana Rubaya Agus Riyanto Agus Sutono Agus Wahyudin Agustin, Peni Agustina, Monika Ahad Legiarto Ahmad Eddison Ahmad Fauzan Ahmad Hidayat Ahmad Sopian, Ahmad Ahmad Syaifudin Ahsan, Muhammad Ahsan, Muhammad Ajeng Ajeng, Ajeng Ajeng Intan Amalia Akaat Hasjiandito, Akaat Akhmad, Sulthoni Akmas, Nabila Aljaniah Zahra, Nyimas Alviansyah, Ikhlas Amalinda, Amalinda Amin Yusuf Aminuyati AN, Wiwik Hasbiyah Anang Budi Utomo Andharu, Devito Andi Rahman Andi Samsu Alam, Andi Samsu Andrew Andrew, Andrew ANDRI KURNIAWAN Andriko, Andriko Angelina, Natalia Anggraini, Sri Anna Tjandrawati Annisa Fitriani, Annisa Anthony Anggrawan Anton Maretno, Anton Apra Santosa, Tomi Apriawan, Andika Ardimansyah Ardimansyah Arfa, Muhammad Ari Syahidul Shidiq Arief Rahman Arief Yulianto Arifiadi, Ferry Arifudin Suhaili Ariyanti, Desi Ariyanti, Dyah Arofah, Iin Arum, Winda Falah Setianing Arum, Winda Falah Setianing Ashadi Ashfahani, Aufa Ashfahani, Aufa Asih, Sidi Asih, Sidi Asnuddin, Asnuddin Atiek Rostika Noviyanti Auliana, Auliana Awwali, Aliza Tinur Ayola, Nursatry Ayu Ervinia AYU LESTARI Ayu, Kilau Riksaning Az-Zahra, Risna Salwa Azillia Prameswara, Kirana Noor Azmy, Rikzi Izzet Alvaeni Azmy, Rikzi Izzet Alvaeni Azrianingzih, Rodiyati Azrianingzih, Rodliyati Bagus Ananda Kurniawan, Bagus Ananda bagus teguh santoso, bagus teguh Bahri, Moh. Syaeful Bainah, Atiqoh Nur Balatif, Mamak Bambang Suwerda, Bambang Bana, Rifal Arma Bani, Mochammad Nashir Khakim Asya’ Banni Satria Andoko Bantara, Ahmad Fauzi Bety Prastiwi Budi Endarto Budi Santosa Budiman, Johan Arief Budiman, Thomas Budiyono Budiyono Carolina, Mona Catharina Tri Anni, Catharina Tri Choirul Amri Choirul Amri christofer satria Christofer, Christofer Dadan Irwan Dani Febriyanto, Dani Dani, Rahmat Darunanto, Danang Dea Nuraini Rahmadhani Defriyanto Defriyanto, Defriyanto Desti Handayani, Desti Dewi Puspita Ningsih Dewi, Sri Purnama Dewi, Sri Purnama DIAH SETYORINI Diana, Eva Ria Dikpride Despa Dini Rahmawati Djoko Legono Djoko Wahyudi Djoko Widodo Djuniadi Djuniadi Dolvy Girawan Dumilah, Jelita Retno Dwi Anggorowati Rahayu Dwi Iryaning Handayani DYP. Sugiharto, DYP. Eddy, Diana Rakhmawaty Edi Subkhan, Edi Edi Waluyo Edy Nurtamam, Mohammad Efendi, Burhan Ekawati, Inna Eko Prasetyo Elbawati, Anjula Eleonora Runtunuwu Elfrida Riyani Ellysmawati, Ayang Elok Heniwati Endang Tjahjaningsih Endik Deni Nugroho Epa Paujiah, Epa Erliana, Adella Hayu Erly Ekayanti Rosyida Ernawati, E. Evy Erni Susanti Ertambang Nahartyo Etty Soesilowati Evi Widowati Evy Ernawati, Evy Exwan Andriyan Verrysaputro Fachrudin, Fachri Fadhlullah Ramadhani Fadilah, Zacky Fahrudin, Mohammad Khoirul Fahrudin, Mohammad Khoirul Fajriah Fajriah, Fajriah Fakhruddin Fakhruddin Fanisa Laras Budiati Farid Ahmadi Farida, Haning Fatimatuzzahra Fatimatuzzahra Ferdian, Ferdian Fiqhuddin, Moh Agung Frans Sudirjo Fuaddah, Ashlikhatul Furaida Khasanah Galang Windi Pratama, Toebagus Ganefati, Sri Fuji Gema Wahyudewantoro, Gema Gimin Gimin Gofar, Abdul Gowira, David Gumilar, Panggayuh Jala Gunadi Gunadi Gustami, Reynaldi Gusti Eka Yuliastuti Gustina, Yolanda Haerussaleh, Haerussaleh Haesti Sembiring Hairani Hairani Hairunisa Hairunisa, Hairunisa Hambali Hambali Hamzah, Akmal Hananto, Hananto Handayani, Henni Rahayu Handriani, Loly Hanny Hafiar Haras, Abdul Fajar Hardika Legiani, Wika Hardiyanti, Dwi Hardiyanti, Dwi Hardjono Hardjono, Hardjono Hardono Hardono, Hardono Hari Wibawanto Haris Syahbuddin Hariyadi, Bagus Reza Hartantien, Sinarianda Kurnia Hartono Hartono Haryadi, Wahyu Tris Hattami, Anggi Putri Hawa, Kenwari Hawa, Sitti Hayat, Nurul Helisa Noviarty Helmi, Syarif M. Hendharsetiawan, Andy Achmad Hendra.s, Hendra.s Hendriawan, Muhammad Heni Setyowati Heri Triluqman Budisantoso Herlawati Herlawati Herman Sanjtoko Herman Santjoko Herman Santjoko, Herman Herry Nur Faisal, Herry Nur Hertini, Etty Sri Hia, Liberty Natalia Hidayah, Siti Ismi Nurul Hidayatun, Hidayatun Hidayatun, Hidayatun Hindarto, Djarot Ibnu Rois Icha Intan Kurniani Ichsan Gaffar Ika Umaya Sinta, Ika Umaya Ikhsan, Syarbini Imam Lukito, Imam Imam Muhsin Mubarok, Imam Muhsin Indah Epriliati Indah Werdiningsih INDRA PRATAMA PUTRA SALMON Indryastuti, Harini Nova Irwan Cahyadi Irwantoro, Irwantoro Iskandar Iskandar Iskandar, Bayu Ismail Ismail Isti Hidayah Istyarini Istyarini, Istyarini Iswahyudi, Gesang Iswardani, Kurnia Iwang Gumilar Jatsiyah, Venti Jojo Subagja Juanda Astarani Judijanto, Loso Juliyanto, Juliyanto Juliyanto, Juliyanto K, Dwi Putri Kaffah, Laila Silmi Kalimantari, Ria Nursani Putri Kamin, Dicky Arianto Kanto, Dwi Sunu Karimah, Luthfia Karnuriman, Karnuriman Kartika, Dila Kartini, Dwi Putri Khairani, Wittin Kharmila Sari Khasanah, Magnalia Restu Khoirul Anwar Khristina Yunita Kosam, Darussalam Kosam, Darussalam Krismono Krismono Krisno Utomo, Hudiarto Kristanti, Arin Ike Kudus, Wahid Abdul Kumalasari, Dewi Ratih Kunarso Kunarso KUNTARI, SEPTI Kurnia Iswardani Kurniani, Icha Intan Kusumawardani, Seftia L. Hendrowibowo Lakawa, Irwan Laksono, Tegar Lanang Sakti Laurensia, Cindy Lestari, Mufida Diah Lestari, Wiwit Azmi Lindawarti, Yustika Irfani Liz Yanti Andriyani lnnuddin, Muhammad Luciana, Vita Lucky Herawati Luh Putu Ratna Sundari Lupitha, Mariska M. F. Rahardjo, M. F. Maemonah, Maemonah Mahmud Yunus Mailana, Agus MAKIAH Malikus Sumadyo Mardedi, Lalu Zazuli Azhar Margret Ade Cipta Rahmani Maria Bernadetha Dua Riong Mariay, Ivonne Fitri Marisatu, Zahra Martuti, Martuti Martuti, Martuti Maskur Maskur Masrukhi Masrukhi Maulana, Muhammad Ashrof Maulida, Atika Maulidi, M Irfan Maulidi, M. Irfan Mawardi, Taufik Melati Ayuningtyas Miftahul Madani Mikha Bimantara Warsito, Mikha Bimantara Mitra Musika Lubis Moch. Yasyakur, Moch. Mochammad Muchid, Mochammad Muchtaruddin Mansyur Muhadharah, Umarah Muhadharah, Umarah Muhammad Anshari, Muhammad Muhammad Begawan Bestari Muhammad Khumaedi Muhammad Ramdhan Muhammad Ridwan Muhammad Rosikhu Muhammad Shodiq Abdul Khannan Muhammad, Saiful Azhari Muhsin Muhsin Mulasih, Siti Mulawarman Mulawarman Mulyadi . Mulyaningrum, Meilia Muna Chanifia, Muna mungin eddy wibowo, mungin eddy Muslichah Erma Widiana Mustakim Mustakim Mustika, Ira Grania Muttaqin, Tiara Indriyani Nanik Dwi Nurhayati Narto Narto Narto, Narto Nasiroh, Nasiroh Nasution, Annio Indah Lestari NATANAEL, CHRISTI LIAMITA Nella Yantiana Nenny Agustanti Ngaisah, Siti Nia Kurniawan Nida, Nabilah Afro Nina Febriana Dosinta Nofirman, Nofirman Noor, Muhammad Fathuddin Notosoegondo, Hendriani Selina Novi Astrini, Novi Noviar, Ekky Novita Sari Novita Setyo Cahyani Novita, Shella Nur, Firman M. Nurani, Juli Nurdianto, Dwi Riski Nurhakiki, Nurhakiki Nurhanifah, Adelia Nurhidayah Nurhidayah Nurlinah Nurlinah, Nurlinah Nurmansyah, Gupi Rohman Nuroini, Indi Nursantipa, Nursantipa Nurul Farhin Nurwijayanti Nuryasin, Muhammad Jamil Oki Irawan, Oki Oktafiani, Wanda Michelia Oktia Woro Kasmini Handayani Onisimus Amtu Pagiling, Sarwan Pakpahan, Valen Octavia Pakpahan, Valen Octavia Pamungkas, Bayu Aji Pamungkas, Sawitri Pandu, Rinal Perdana, Ariefanda Iqbal Permata Indah, Djunita Pertiwi, Dwi Pajria Pranoto Pranoto Pratama, Diko Prayogi, Yoga Adi Prihatinigsih, Tri Prihatiningsih Prima Dina Atika Priswanto, Budi Puji Ganefati, Sri Purwanto Purwanto Pusaka, Semerdanta Putrajip, Mohamad Yudisa Putri, Analita Hanata Putri, Della Arnita Putri, Femmy Andani Putri, Sabrina Mustika Rachmad Hidayat Raden Mohamad Herdian Bhakti Radna Pambudhi, Radna Rafika Bayu Kusumandari, Rafika Bayu Rahim, Habibi Rahmad, Cahya Rahmadani, Widya Rahmadillah, Wulan Rahmadya Trias Handayanto Rahmah Rizki Akbar W, Rahmah Rizki Rahman, Zeinor Rahmasari, Anggraeni Rahmawati, Diah Ayu Raihan, Siti Raihan, Siti Rajanun, Rajanun Ramadani, Ramadani Ramadhan, Sutan Aulia Ramadhani, Dwi Putri Ratna Wardani Ratna Widyawati Renata Kusuma Wardani, Renata Kusuma Retno Nugroho Whidhiasih RIDWAN AFFANDI Rienovita, Ellina Rifki Fahrial Zainal Rizkan, Rizkan Robby, Ahmad Arsyadany Rois, Ibnu Rosbina, Atania Rosini, Nanik Ida Rudhy Gustiano Rudy Kurniawan Rukiah Rukiah Rusdarti - Rusdianto Rusdianto, Rusdianto Rusqiyati, Eka Arifa Rusqiyati, Eka Arifa Sadiyah, Khotimatus Safitri, Aista Sajali, Chusnatul Ulaela Samiyono, Sugeng Samsudi . Sanusi, Ruchan Sapto Budoyo Saputra, Adi Dwifana Saputra Saputri, Bella Hanny Saputro, Edwin Wicaksono Sardjito Eko Sarfilianty Anggiani, Sarfilianty Sari Rusmita Sari, Devi Ayu Prima Sari, Iis Purnama Sari, Tika Yurnia Sarjiyah Sarjiyah, Sarjiyah Sarungallo, Amelia S. Sasih Gunalan Separen, Separen Septi Nurlaeli, Septi Seran, Theodorina Novyani Setiawan, Andres Setiawan, Rizki Sholehudin, Moch Sigid Sudaryanto sigid sudaryanto, sigid Siswati, Endhang sitanggang, Apri ani Siti Aminah Abdurachman Siti Hajar Siti Munawaroh Siti Rosyafah, Siti Sitorus, Nomi Destari Situmorang, Eka Erlia Slamet . Slamet, Moch. Soesanto Soesanto Solihudin, Solihudin Solihudin, Solihudin Sri Erlinda Sri Handayani Sri Haryanti Sri Haryanti Sri Muryani Sri Puji Ganefati Sri Puji Ganefati Sri Rahayu Ningsih Sri Retno Dwi Ariani Sri Suneki SRI WARDANI Sri Widiastuti, Sri Sri Wulan, Sri Sri Wulandari Sri Yamtinah Sriyana Sriyana Subhan Widiansyah subudiarta, Nyoman Budi Sufrianto, Sufrianto Sugianto Sugianto Sugianto Sugianto Sugiyarta Stanislaus, Sugiyarta Sukarno, Aji Sulhi, M. Sulhi, M. Sulistio, Basuki Sulistiono Sulistyo Saputro Sumaryanto, Djoko Sumianingrum, Ninok Eyiz Sumianingrum, Ninok Eyiz Sunardy Kasim Sunawan Sunawan Suntari Suntari Sunyoto, Andrik Supartono - Suparwan Cecep Kosasih, Suparwan Cecep Supentri Supriyadi Supriyadi Suryadmaja, Galih Suryani, Erlina Suryanta, Novan Hendra Suryanta, Novan Hendra Susanti Perangin-angin Susanto, Yudi Susilowati, Nola Sutedjo Sutedjo Sutrisno, Muhammad Sya'bania, Indah syahputra, Rari Syamsuddin Syamsuddin Sze, Edward Tania Salsabila, Tania Tantut Susanto Tesniyadi, Dema Thomana, Charles timur, wahyu Titi Prihatin Titik Haryati Titin Herawati Tjahjaningsih, Yustina Suhandini Tjakrawidjaja, Agus H Tjipta Bahtera, Tjipta Tommy, Muhammad Totok Sumaryanto Florentinus, Totok Sumaryanto Tresna Pangastuti Muslimah, Maestyca Tri Joko Raharjo Tri Prihatiningsih Triana, Rumba Trismawati, Trismawati Triyo, Ely U.Z., L.M. Zulfahrin U.Z., L.M. Zulfahrin Unang Wahidin, Unang Utami, Retno Arif Utari, Retno Valencia Novelita Vitalia, Theresia Trisna wahid, alvian abdur rahman Wahid, Kudus Abdul Wahyu Dewantoro, Gema Wahyu Eko Pujianto Wahyu Hardyanto Wahyu Joko Triono, Muhammad Wahyu Lestari Wahyu Widodo Wahyu, M. Hasyir Wahyuni, Rr. Endang Wardani, Siti Wardani, Theresia Dessy Wasino Wasino Wawan Lulus Setiawan, Wawan Wedha, Alessandro Benito Putra Bayu Wedha, bayu Yasa Wesman Endom Wicaksono6, Febri Widhanarto, Ghanis Putra Widoyoko, Wredha Danang Widyaningrum, Mahmudah Enny Wildan, Dudi Muhammad Winata, Stephen Windarso, Sarjito Eko Wirayasa, I Ketut Adi Wittiin Khairani Woro Utari Wulandari, Evita Vibriana Wulandari, Hesty Safitri Yanti, Asvira Pamelda Yantiana, Nella Yasmin, Salma Alfina YAYAN APRIYANA Yayat Dhahiyat Yoris Adi Maretta Yorman Yoza Fendriani Yudi Wahyudi Yuli Rifiani, Yuli Yuli Utanto Yulia Rosyada, Fani Yulianti Yulianti YULIANTI, YATI B Yurilla Endah Muliatie, Yurilla Endah Yuslianti, Iis Yusuf, Rivai Yuyun Suprapto Zahirman, Zahirman Zahirman, Zahirman Zahra, Syafira Dwi Zahrotunnisa, Fathimah Zainuddin, Zulkifli Zamzami, R.Mohd Zulfahmi, Muhammad Nofan Zulfany, Farsya Auliya