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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi & Auditing Indonesia JURNAL AKUNTANSI DAN AUDITING EL-MUHASABA Trikonomika: Jurnal Ekonomi El Dinar Medical Journal of Indonesia Jurnal Ekonomi Modernisasi Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review Jurnal Ilmiah Mahasiswa FEB JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma Jurnal Ketahanan Nasional TEMA (Jurnal Tera Ilmu Akuntansi) International Journal of Local Economic Governance PROFIT : Jurnal Administrasi Bisnis The International Journal of Accounting and Business Society Neo-Bis Nursing News : Jurnal Ilmiah Keperawatan Qistie: Jurnal Ilmu Hukum Journal of Accounting and Investment MIX : Jurnal Ilmiah Manajemen Jurnal Akuntansi Aktual Jurnal Ekonomi dan Bisnis Belitung Nursing Journal Jurnal Ilmiah Wahana Akuntansi Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis EBSJ Jurnal Keperawatan Muhammadiyah Jurnal Informasi Kesehatan Indonesia (JIKI) EKUITAS (Jurnal Ekonomi dan Keuangan) JURNAL ILMIAH HUKUM DIRGANTARA Organum: Jurnal Saintifik Manajemen dan Akuntansi The Indonesian Journal of Accounting Research JIIP (Jurnal Ilmiah Ilmu Pendidikan) Science Midwifery Indonesian Journal of Global Health research Jurnal Ilmiah Akuntansi Peradaban Jurnal Pengabdian kepada Masyarakat Nusantara TANJAK: Journal of Education and Teaching Narra J Jurnal Keperawatan Florence Nightingale Interdisciplinary Social Studies SMBJ: Strategic Management Business Journal Journal Of World Science SETARA : Jurnal Ilmu Hukum Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Eduvest - Journal of Universal Studies Innovative: Journal Of Social Science Research JPNM : Jurnal Pustaka Nusantara Multidisiplin Journal of Rural Community Nursing Practice Journal of Educational Review and Cultural Studies Tashdiq: Jurnal Kajian Agama dan Dakwah INOVASI LOKAL : Pemberdayaan Masyarakat dalam Pembangunan Berkelanjutan Reviu Akuntansi, Keuangan, dan Sistem Informasi Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) Health Access Journal Journal of Rural Community Nursing Practice Indonesian Journal of Endocrinology Metabolism and Diabetes (InaJEMD) Jurnal Ilmiah Administrasi Publik Jurnal Keperawatan Terapan
Imam Subekti
Brawijaya University
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The Effect of R&D intensity, intellectual capital and managerial ability on firm’s performance with political connection as a moderating variable Dewiruna, Intansari; Subroto, Bambang; Subekti, Imam
The Indonesian Accounting Review Vol. 10 No. 1 (2020): January - June 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v10i1.1909

Abstract

This study aims to examine and analyze the effect of Research and Development (R&D) intensity, intellectual capital, and managerial ability on firm’s performance both directly and indirectly moderated by political connection. This study uses manufacturing sector firms listed on the Indonesia Stock Exchange which were selected using a purposive sampling method, with a total of 119 data observations (2013 - 2017) and using a quantitative approach. This study uses multiple linear regression analysis and hierarchical regression analysis. The results of the study prove empirically that the firm’s performance can be improved by increasing the intensity of R&D and intellectual capital. The existence of political connections can strengthen the influence of the relationship of R&D intensity on a firm’s performance. The firm’s performance is not related to managerial ability and political connection cannot strengthen or weaken the influence of intellectual capital on managerial performance and ability.
TINDAK PIDANA TERORISME (TPT), TINDAK PIDANA PENDANAAN TERORISME (TPPT) DAN PENDANAAN PROLIFERASI SENJATA PEMUSNAH MASSAL (PPSPM) Subekti, Imam
JURNAL ILMIAH HUKUM DIRGANTARA Vol 14 No 2 (2024): JURNAL ILMIAH HUKUM DIRGANTARA
Publisher : UNIVERSITAS DIRGANTARA MARSEKAL SURYADARMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jihd.v14i2.1314

Abstract

Indonesia senantiasa berkomitmen dalam upaya pencegahan dan penanggulangan tindak pidana terorisme yang sangat meresahkan masyarakat baik yang terjadi di Indonesia sendiri maupun yang terjadi di luar negeri, termasuk diantaranya upaya penanggulangan terorisme di bawah kerangka PBB. Indonesia juga menggarisbawahi pentingnya hukum internasional dalam penanggulangan terorisme internasional khususnya Kerjasama Internasional. Indonesia berkomitmen untuk mendukung penanggulangan terorisme, termasuk dalam penanggulangan pendanaan tindak pidana terorisme. Dalam kaitan ini, Indonesia berpartisipasi aktif sebagai anggota Asia Pacific Group on Money Laundering (APG-ML), serta anggota dari Steering Group mewakili negara-negara di kawasan Asia Tenggara. Indonesia perlu memperhatikan ketentuan-ketentuan baru yang dihasilkan Financial Action Task Force (FATF) dalam rangka efektivitas pemberantasan tindak pidana pencucian uang karena akan berkaitan langsung atau tidak langsung dengan terorisme. Lembaga antarpemerintah yang dibentuk pada 1989 itu telah mengeluarkan standar internasional bidang pencucian uang dan pendanaan terorisme. Standar internasional itu lazim dikenal sebagai FATF 40 Recommendations. Dalam rekomendasi itu ada beberapa ketentuan baru yang penting buat Indonesia sebagai negara yang lagi gencar memberantas pidana pencucian uang dan pemberantasan terorisme. Indonesia juga mendukung upaya pencegahan tindak pidana terorisme dan pendanaan terorisme dengan mengimplementasikan Resolusi DK PBB Nomor 1267 (1999) dan Nomor 1988 (2011) yang selaras dengan hukum nasional Indonesia terkait dengan penanggulangan pendanaan terorisme. Atas dasar itu, Indonesia telah memiliki Daftar Terduga Teroris dan Organisasi Teroris (DTTOT) berdasarkan Daftar Sanksi Al-Qaeda dan Daftar Taliban untuk proses pembekuan aset. Hingga saat sekarang ini, terdapat 8 (delapan) Konvensi dan Protokol Internasional yang terkait dengan terorisme baik itu Tindak Pidana Pencucian Uang dan Tindak Pidana Pendanaan Terorisme yang telah diratifikasi oleh Pemerintah Indonesia. Jumlahnya bertambah menjadi 9 (sembilan) dengan diratifikasinya Konvensi ASEAN tentang Penanggulangan Terorisme melalui UU No. 5 Tahun 2012.
Response Time and Therapeutic Communication Capability of Nurses on Patient Satisfaction: - Subekti, Imam; Ariyani, Imelda Aqhna; Sulastyawati, Sulastyawati
Health Access Journal Vol. 1 No. 3 (2024): Vol. 1 No. 3 (October, 2024)
Publisher : Poltekkes Kemenkes Malang, Campus III Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31290/haj.v1i3.4930

Abstract

Lack of response time and therapeutic communication by nurses cause patient and family dissatisfaction with services at the hospital. This study aimed to determine the relationship between response time and nurses' therapeutic communication skills on patient satisfaction in the emergency room at Lavalette Hospital, Malang, in May 2024. This research method uses a cross-sectional design. The research sample was patients treated in the emergency room, with a total of 92 respondents. The sampling method used accidental sampling. The data collection method observes the time it takes for nurses to carry out initial actions and questionnaires on nurse therapeutic communication and patient satisfaction. Bivariate analysis used Spearman-Rho, and multivariate analysis used multiple linear regression with a p-value <0.05. The results of the bivariate analysis showed that the p-value for response time was 0.000 and therapeutic communication was 0.001, so it could be concluded that there was a relationship between response time, therapeutic communication, and patient satisfaction in the emergency room at Lavalette Hospital, Malang. Nurses' response time and therapeutic communication skills should be maintained and improved in providing services in hospitals, especially in the emergency room, to prevent problems from arising that could impact patient satisfaction.
PENGARUH AUDIT DELAY TERHADAP PERILAKU INVESTOR DENGAN KETEPATAN PENYAMPAIAN LAPORAN KEUANGAN SEBAGAI VARIABEL MEDIASI Ariesty, Prima Ramdani; Ludigdo, Unti; Subekti, Imam
Profit: Jurnal Adminsitrasi Bisnis Vol. 8 No. 1 (2014): Profit : Jurnal Administrasi Bisnis
Publisher : FIA UB

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Abstract

The purpose of this study was to determine the effect of audit delay on investor behavior as well as moderating influences the audit opinion and the audit delay timely submission of financial reports . The population in this study are all companies listed on the Indonesia Stock Exchange in 2010-2012 . Selection of the study period because empirical evidence shows that in the period of 2010-2012 there are many investors who sell its stake because the company is not in the timely submission of financial reports to the Capital Markets Authority. Objects in this study is that investor behavior is measured using two analysis are trading volume activity and abnormal returns . The results of the study provide evidence that first , there is insignificant influence on the behavior of audit delay investors through timely submission of financial reports. Second, strengthen the relationship between the audit opinion and the audit delay timely submission of financial reports. Third , there is a positive influence on the relationship between audit opinion on the behavior of investors. Keywords : Investor Behavior, Timeliness, Audit Delay and Audit Opinion .   Tujuan penelitian ini adalah untuk mengetahui pengaruh audit delay terhadap perilaku investor serta pengaruh moderasi opini audit terhadap audit delay dan ketepatan waktu penyampaian laporan keuangan. Populasi pada penelitian ini adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2010-2012. Pemilihan periode penelitian tersebut karena bukti empiris menunjukkan bahwa pada rentang waktu tahun 2010-2012 masih terdapat banyak investor yang menjual kepemilikan sahamnya karena perusahaan yang tidak tepat waktu dalam penyampaian laporan keuangannya kepada Otoritas Pasar Modal. Obyek pada penelitian ini merupakan perilaku investor yang diukur menggunakan dua analisa yaitu trading volume activity dan abnormal return. Hasil penelitian memberikan bukti bahwa pertama, tidak terdapat pengaruh signifikan audit delay terhadap perilaku investor melalui ketepatan waktu penyampaian laporan keuangan. Kedua, opini audit memperkuat hubungan antara audit delay dan ketepatan waktu penyampaian laporan keuangan. Ketiga, terdapat pengaruh positif terhadap hubungan antara opini audit terhadap perilaku investor. Kata kunci: Perilaku Investor, Ketepatan Waktu, Audit Delay dan Opini Audit.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN (PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA) Susanto, Priyatna Bagus; Subekti, Imam
Jurnal Ilmiah Mahasiswa FEB Vol. 1 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aims to examine the key factors that affect firm value on companies that listed on Indonesia Stock Exchange. This study examined factors such as CSR, independent comisaris, audit commitee, manajerial ownership, and institutional ownership  whereas the dependent variable of this study is firm value. Sample from this study consist of all companies listed on the Indonesia Stock Exchange. The data used in this study is secondary data with sample selection using stratified sampling method. Analysis tools used in this study is logistic regression analysis with a significance level of 5%.  The results of hypothesis testing showed variable independent commisaris, and  manajerial ownership have significant effect on firm value. But not found that audit comitee, CSR, and institutional ownership affect firm value. Key words: firm value, corporate social responsibility, good corporate governance.
ANALISIS EARNINGS MANAGEMENT DAN KINERJA PERUSAHAAN PADA BADAN USAHA MILIK NEGARA YANG MELAKUKAN INITIAL PUBLIC OFFERING Hermawan, Fariz; Subekti, Imam
Jurnal Ilmiah Mahasiswa FEB Vol. 1 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Perkembangan dan perubahan yang cepat terhadap lingkungan bisnis perusahaan mendorong setiap negara untuk mengambil suatu kebijakan yang tepat dalam menghadapi perubahan tersebut. Kinerja Badan Usaha Milik Negara (BUMN) yang kurang baik menjadi salah satu alasan pemerintah melakukan privatisasi, Privatisasi berarti melibatkan modal swasta dalam struktur modal perusahaan sehingga kinerja keuangannya dapat dipengaruhi langsung oleh investor melalui mekanisme pasar. Salah satu masalah yang mungkin terjadi ialah apakah BUMN yang go public melakukan tindakan oportunis dengan melakukan manajemen laba sebelum IPO.Penelitian ini bertujuan untuk membuktikan.apakah BUMN melakukan praktik manajemen laba sebelum IPO kemudian apakah BUMN tersebut mengalami penurunan kinerja perusahaan. Analisis data statistik yang digunakan adalah one sample test untuk menguji manajemen laba (discretionary accrual) dan penurunan kinerja saham (return saham) kemudian paired sample test untuk menguji penurunan kinerja keuangan (Return On Equity). Hasil penelitian ini menunjukkan bahwa rata-rata BUMN yang melakukan IPO tidak terindikasi melakukan praktik manajemen laba. Selain itu ditemukan bahwa kinerja perusahaan BUMN tersebut tidak mengalami penurunan. Hal ini menunjukkan bahwa investor memiliki kepercayaan yang tinggi terhadap BUMN dibandingkan perusahaan swasta. Kata Kunci : BUMN, Manajemen Laba (Discretionary Accrual), Kinerja Saham (Return Saham), Financial Performance (Return On Equity).
RELEVANSI NILAI LABA PERUSAHAAN, NILAI BUKU DAN STRUKTUR KEPEMILIKAN PADA PERUSAHAAN GROUP DAN NONGROUP DI INDONESIA Sofwan, Fajar Lazuardi; Subekti, Imam
Jurnal Ilmiah Mahasiswa FEB Vol. 1 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Penelitian ini bertujuan untuk membandingkan relevansi nilai atas laba dan nilai buku pada perusahaan yang berafiliasi dalam group bisnis maupun perusahaan tunggal dan mengetahui interaksi kepemilikan saham institusional terhadap nilai laba dan nilai buku. Sampel penelitian yang digunakan adalah semua perusahaan publik yang listing di BEI dari tahun 2009 hingga 2011 dengan menggunakan metode purposive sampling.Terdapat 214 perusahaan yang memenuhi kriteria sampel yang ditentukan dimana 154 diantaranya adalah perusahaan yang berafiliasi dalam group bisnis dan 60 sisanya adalah perusahaan non group. Penelitian ini menggunakan Regression Test untuk menguji apakah nilai laba dan nilai buku berpengaruh terhadap harga saham, dan kemudian untuk dibandingkan dimana hasilnya pada perusahaan non group memiliki kualitas laporan keuangan yang lebih baik daripada perusahaan group. Kepemilikan institusional berperan sebagai variabel moderator dimana dari hasil regresi didapatkan hasil kepemilikan institusional hanya berinteraksi terhadap nilai buku.Kata Kunci: Relevansi Nilai, Laba, Nilai Buku, Struktur kepemilikan institusional, Harga Saham
BALANCED SCORECARD ANALYSIS TO DETERMINE COMPANY STRATEGY IN THE FUTURE AT SELECTA RECREATION PARK Tiffany, Denissa Nadya; Subekti, Imam
Jurnal Ilmiah Mahasiswa FEB Vol. 1 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The research was conducted in Selecta Recreation Park since the increase of competition in the tourism industry in Kota Batu. As the oldest tourist which features nature, Selecta Recreation Park has to have a strategy in order to be able to compete with other tourism entrepreneurs. To realize this strategy, the company should have a good performance measurement system. The purpose of this study is to analyze the performance of Selecta Recreation Park by using the Balanced Scorecard method. The use of the Balanced Scorecard is to measure the performance of companies through the four perspectives which are: financial perspective, customer perspective, internal business processes perspective, and learning and growth perspectives. From the results of measurements that have been achieved, it can be seen that overall the performance of the Selecta Recreation Park has been good. It can be seen from scorecard tables that exist in every perspective. In the financial perspective suggests that performance on this perspective is good. In the customer perspective, the scorecard table shows that the performance is already good. In the internal business process perspective, it can be concluded that this perspective is considered very good. In the learning and growth perspective, researcher concludes that the performance is also good. The conclusion that can be drawn from the results of the analysis that was done, is that the Balanced Scorecard is a performance measurement tool that is suitable to be applied in Selecta Recreation Park. This is because the Balanced Scorecard is able to measure non-financial performance such as customer perspective, internal business processes perspective and learning and growth perspective. Keywords : performance measurement, Balanced  Scorecard
RELEVANSI NILAI INFORMASI AKUNTANSI, SEBELUM ADOPSI IFRS DAN SETELAH ADOPSI IFRS PADA PERUSAHAAN YANG TERCATAT DALAM BURSA EFEK INDONESIA Kusumo, Yuro Bimo; Subekti, Imam
Jurnal Ilmiah Mahasiswa FEB Vol. 2 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aimed to explore the value relevance of accounting information in the period before and after the adoption of IFRS in Indonesia . This study uses the value of accounting earnings and book value of equity as a proxy for the value relevance of accounting information . Quality of accounting information can be seen on the relevance of accounting information in the decision-making of investors as reflected in the stock price . Adoption of IFRS  -based standards are not predicted to improve the quality of accounting information due to  spesific environmental factors in Indonesia . The population of this research is a listed public company on the Indonesia Stock Exchange in the period 2009-2012 . The results showed that the adoption of IFRS -based standards in Indonesia have not been able to improve the quality of accounting information . this is due to only the relevance of equity book value are increased , while the relevance of accounting earnings with investment decisions as reflected in the stock price does not increase significantly in the period after the adoption of IFRS. Keyword: Value relevance, Accounting Earnings, Book Value of Equity, IFRS adoption.
The Effect of Environmental Performance and Corporate Social Responsibility Disclosure on Financial Performance (Study on Basic Industry and Chemical Companies listed on Indonesia Stock Exchange) Natalia, Yessica; Subekti, Imam
Jurnal Ilmiah Mahasiswa FEB Vol. 2 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The objective of this study is to examine the effect of environmental performance and Corporate Social Responsibility disclosure on financial performance. Environmental performance is measured by the companies’ performance in the PROPER rating program by Indonesian State Minister for the Environment, while the disclosure of corporate social responsibility is measured by the index of Global Reporting Initiatives. Corporate financial performance is measured by calculating the company's stocks expected return. This research was conducted by testing the hypothesis, aimed to explain the phenomena of the relationship among variables. The hypothesis one examines the effect of environmental performance on corporate financial performance. Then, the hypothesis two examines the effect of Corporate Social Responsibility disclosure on corporate financial performance.  The samples of this study are 55 Basic Industry and Chemical Companies. The data was obtained from annual reports of the companies listed on Indonesia Stock Exchange and joined PROPER program from 2010 to 2012. Hypothesis analysis used in this study is multiple linear regressions. The findings of this study showed that environmental performance, Corporate Social Responsibility disclosure, and predetermined variable that is earnings per share are the significant variables to determine the dependent variable (corporate financial performance).   Keywords: Environmental Performance, Corporate Social Responsibility Disclosure, predetermined variable, Corporate Financial Performance
Co-Authors . Rosidi Aabdulrahim, Mohamed Omar Abd. Rasyid Syamsuri Abdul Ghofar Abdulrahim, Mohamed Omar Achsin, M Adelia Novalina Aditya Pramudita Agus Siswanto Ahmad Syukri Aiman, Rahmat Ainurrizky, Faiz Alamsyah, Farhan Alshrife, Fouad Mohammed Alvita Dewi Siswoyo AM, Lutfirrahman Amalia Khoirun Nisa Ananda Candra Waskita Wijaya Andriani, Rina Anna Retno Widayanti Any Setyarini, Any Aria Kekalih Arief Bachtiar Arif, Taufan Ariyani, Imelda Aqhna Arum Prastiwi Asri C. Adisasmita Aulia Fuad Aulia Fuad Rahman Aulia, Nur Fitri aziwantoro, juni Bambang Hariadi Bambang Purnomosidhi Bambang Purnomosidhi Bambang Subroto Bambang Subroto Bambang Subroto Bani Alkausar Budi Sampurna Ciptaningtyas, Maria Diah Dahlia, Dina Dante S Harbuwono, Dante S Dante Saksono Harbuwono Denissa Nadya Tiffany Denny Suntoro DEWI DIAH FAKHRIYYAH Dewiruna, Intansari Diah Ajeng Pertiwi Dicky Andriyanto Dicky Andriyanto Djamruhi, Ali Dyah Puspasari Dyah Widodo E. Mudjaddid A. Siswanto Deddy N.W.Achadiono Hamzah Shatri Edhi Martono Edy Suandi Hamid edy suyanto Eko Ganis Sukoharsono Ellis Afri Zumaila Elly Kristiani Purwendah Em Yunir, Em Endang Mardiati Enrico, Louis Erlina Suci Astuti, Erlina Suci Erowati, Eti Mul Erwin Saraswati Esthika Dewiasty, Esthika Eva Fauzia Dian Pratiwi Eva Vajriyanti Faizal Angga Nugraha Fajar Lazuardi Sofwan Farhan Hariadi Pratama Fariz Hermawan Fathurahman, Meiduari Fatmawati Fatmawati Felicia Kurniawan, Felicia Fiashriel Lundy Lundy Fiastuti Witjaksono Fitri Purnamasari Fitri Rahayu Gracia Masita Gularso, Kurnadi Hafifa, Risma Hari Hendarto Hatma, Ratna Djuwita Hisky Ryan Kawulur Indah Putri Utami Indra Wijaya Kusuma Indriyati, Titi Inke Livia Inne Yuliawati, Inne Intan Lifinda Ayuning Putri Intansari Dewiruna Irawansyah, Melvin Iwan Triyuwono Kanti, Annisa Nabila Karnila, Dendang Kartika, Nugrahani Candra Kasful Anwar Kholilah Kholilah Kimiatissa'adah Kuntjoro Harimurti Kurniasari Novi Hardanti Kurniawidjaja, Meily Laurentius A Pramono, Laurentius A Laurentius Aswin Pramono Lenni Saragih Lias Hasibuan Lilik Purwanti Maharani, Karmelia Dwi Malawat, Fadli Fendi Malinda Kharista Mardiati, Endang Marsaid marsaid Megantara, Marcelino A. Meliana Octavia Meliana Octavia, Meliana Mohamad Fadhli Azhmi Mohamad Khoiru Rusydi Muhammad Arief Rasyid Muhammad Faruq Afifuddin Muyassaroh, Isyrohil Nadia Damayanti Nadjib, Mardiati Nasrun, Martina W. Naya Ernawati Ni Luh Putri Setyastrini Ni Made Wisni Arie Pramuki Noval Adib Novita Ayu Chandra Dewi Novita Dewi Nur Rusyda Kuddah NURUL HIDAYAH Nurul Pujiastuti Nurul Pujiastuti ONIZ ULFA PERMATA Pakilaran, Emanuela Yovita Parida, Parida Pramita Sukma Wardani Pramuki, Ni Made Wisni Arie Prihartono, Nurhayati Adnan Prima Ramdani Ariesty Priyatna Bagus Susanto Ramadhani, Ranita Rampay, Arthur Samuel Ranita Ramadhani Rasyid, Muhammad Arief RATNA SARI Rini Adriani Auliana Roekhudin, Roekhudin Rohmawati, Siti Nur Aini Roidah, Lidya Sara Ronasari Mahaji Putri Rosidi Rosidi Rossyana Septyasih Rudi Hamarno Rudi Iswanto, Rudi Rudi Putranto Sabarinah Prasetyo Safinatunnajah, Salma Salma Safinatunnajah Setya Ardani, Devi Shalsadilla, Shavira Sirajudin Siti Setiati Soewarta Kosen Solikhah, Fitriana Kurniasari Sri Lestari SUADUON, JOGIE Sugeng Wahyudi, Sugeng Suhendro Suwarto, Suhendro Sukandar Sukrisno, Heru Sulastyawati Sulastyawati Sulistiyowati Gandariyah Afkari Suprajitno Susiaty SUTRISNO SUTRISNO SUTRISNO Sutrisno Sutrisno Suzanna Immanuel Syafi’i, Maulidya Sandi Syarif , Muhammad Sylvia Puspitasari, Devy Teguh, Salman Al-Farizi Adi Telly Purnamasari Tjhin Wiguna Tri Cahyo Sepdianto Tyas, Maria Diah Ciptaning Unti Ludigdo Usama, Leny Nazila Ustman Ustman Ustman Ustman Utari, Dewi Wahfiuddin, Muhammad Wardani, Pramita Sukma Waskita Wijaya, Ananda Candra Widura Imam Mustopo, Widura Imam Widya, Yeney Wiyono, Joko Woro Riyadina Yayuk Totallia Yeney Widya Prihatiningtias Yessica Natalia Yudha, Pramitha Yuro Bimo Kusumo Yuyut Krisdiantoro Zaki Baridwan