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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 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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Operational Audit To Measure Efficiency And Effectivity Of Material Inventory Management At Stucco Cafe Kanti, Annisa Nabila; Subekti, Imam
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.2022.1.4.70

Abstract

Raw materials are staple in the manufacturing process—the more diverse the menu, the more raw materialsare required. As a business that directly interacts with customers, Stucco Cafe aims to provide satisfactory results.Obstacles to effectively and efficiently managing raw material inventory are common problems in the managementof raw material inventory, such as errors in the order, spending, storing, or using raw materials. As a result, theresearcher conducted an operational audit to evaluate Stucco Cafe’s efficiency and effectiveness in managing its rawmaterial inventory. Stucco Cafe has established procedures for its employees for the purchasing, receiving, storing,and using raw materials. This procedure is not written but is communicated to employees orally when they startworking. This unwritten procedure is a weakness for companies with no written documents to reference theiremployees' work. The company's operations still have numerous flaws and risks, which could disrupt the company'soperation. Based on the audit result, the researcher suggested the company to develop a written standard operatingprocedure because, based on their audit finding, it is not written but is communicated to employees orally when theybegin work. These flaws can potentially disrupt operations or harm the company as a whole. Based on the findingsof the research and subsequent research, the researcher suggested Stucco Cafe to develop a detailed written standardoperating procedure and detailed written instructions that regulate stock opname activities and carry out socializationto all employees, reducing the risk of misinterpretation of the systems and increasing the quality of their products.   Abstrak Bahan mentah merupakan bahan pokok dalam proses pembuatannya—semakin beragam menunya, semakin banyak pula bahan baku yang dibutuhkan. Sebagai bisnis yang berinteraksi langsung dengan pelanggan, Stucco Cafe bertujuan untuk memberikan hasil yang memuaskan. Hambatan dalam pengelolaan persediaan bahan baku secara efektif dan efisien merupakan permasalahan yang umum terjadi dalam pengelolaan persediaan bahan baku, seperti kesalahan dalam pemesanan, pengeluaran, penyimpanan, atau penggunaan bahan baku. Oleh karena itu, peneliti melakukan audit operasional untuk mengevaluasi efisiensi dan efektivitas Stucco Cafe dalam mengelola persediaan bahan bakunya. Stucco Cafe telah menetapkan prosedur bagi karyawannya dalam pembelian, penerimaan, penyimpanan, dan penggunaan bahan mentah. Prosedur ini tidak tertulis tetapi dikomunikasikan kepada karyawan secara lisan pada saat mereka mulai bekerja. Prosedur tidak tertulis ini menjadi kelemahan bagi perusahaan yang tidak memiliki dokumen tertulis sebagai referensi pekerjaan karyawannya. Operasional perusahaan masih mempunyai banyak kelemahan dan risiko yang dapat mengganggu operasional perusahaan. Berdasarkan hasil audit, peneliti menyarankan perusahaan untuk mengembangkan prosedur operasi standar tertulis karena berdasarkan temuan audit mereka, prosedur tersebut tidak tertulis tetapi dikomunikasikan kepada karyawan secara lisan ketika mereka mulai bekerja. Kelemahan ini berpotensi mengganggu operasional atau merugikan perusahaan secara keseluruhan. Berdasarkan temuan penelitian dan penelitian selanjutnya, peneliti menyarankan Stucco Cafe untuk menyusun standar operasional prosedur tertulis secara rinci dan instruksi tertulis rinci yang mengatur kegiatan stock opname dan melakukan sosialisasi kepada seluruh karyawan, sehingga mengurangi resiko salah tafsir terhadap sistem dan meningkatkan kualitas produk mereka.
Pengaruh Mekanisme Tata Kelola Perusahaan Terhadap Kecurangan Laporan Keuangan Dengan Koneksi Politik Sebagai Pemoderasi Rampay, Arthur Samuel; Subekti, Imam
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.2024.3.1.261

Abstract

This study aims to determine the effect of corporate governance mechanisms, including foreign ownership, institutional ownership, and the number of sub-committees of the board of commissioners on financial statement fraud moderated by political connections. The samples include 84 manufacturing companies listed on the Indonesia Stock Exchange between 2019 and 2021 selected through purposive sampling, analyzed by multiple hierarchical regression, and processed by Statistical Product and Service Solution (SPSS) version 26 software. The results exhibit that the number of sub-committees of the board of commissioners has a negative effect on financial statement fraud while foreign ownership has a positive effect on financial statement fraud. Furthermore, political connections strengthen the positive relationship between institutional ownership and financial statement fraud. The other result of this study finds that the political connection that moderates the relationship between foreign ownership and the number of sub-committees of the board of commissioners has no effect on financial statement fraud.
The effects of corporate social responsibility disclosure on firm performance with market share mediation AM, Lutfirrahman; Saraswati, Erwin; Subekti, Imam
Journal of Accounting and Investment Vol 25, No 2: May 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i2.20111

Abstract

Research aims: This research aims to empirically examine and analyze the effects of CSR (Corporate Social Responsibility) disclosure on firm performance with market share mediation.Design/Methodology/Approach: The samples covered 38 firms enlisted in the Indonesia Stock Exchange with an observation period of five years. This research used multiple linear regression with the OLS (Ordinary Least Square) method to test the hypotheses.Research findings: The findings unveiled that the CSR disclosure partially improved the firm’s performance and market share.Theoretical contribution/Originality: Based on empirical evidence, the theories of stakeholder and legitimacy suggest that CSR disclosure improves firm performance, and the theories of legitimacy and market-based view advocate that CSR disclosure using market share can improve performance.Practitioner/Policy implication: These research results can be used as references for firms to implement better practices of CSR.Research limitation/Implication: This research is bound to subjectivity due to content analysis, in which the researchers had different understandings and perspectives on the research objects during the disclosure assessment.
Pertimbangan Hakim Dalam Menjaga Keseimbangan Kepentingan Pihak Utama Dan Pihak Ketiga (Kajian Putusan Nomor: 1371/Pdt.P/2023/PN Jkt.Brt) Erowati, Eti Mul; Subekti, Imam; Shalsadilla, Shavira; Wahyudi, Sugeng
Innovative: Journal Of Social Science Research Vol. 4 No. 6 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i6.17251

Abstract

Tujuan dilaksanakannya riset ini guna menganalisis cara hakim menjaga keseimbangan kepentingan antara pihak utama dan pihak ketiga dalam putusan perdata, khususnya dalam konteks perjanjian kawin. Metode penelitian yang diterapkan yakni pendekatan kualitatif. Data utama diperoleh dari dokumen putusan pengadilan dan analisis kasus serupa. Temuan penelitian menampikan bahwasanya hakim dalam putusan nomor 1371/Pdt.P/2023/PN Jkt.Brt mempertimbangkan dengan cermat ketentuan hukum yang berlaku, bukti-bukti yang diajukan, argument hukum, dan dampak social-ekonomi dari Keputusan tersebut.
THE EFFECT OF PROFITABILITY, LIQUIDITY, AND SOLVENCY ON GOING CONCERN AUDIT OPINION WITH COMPANY SIZE AS A MODERATING VARIABLE Roidah, Lidya Sara; Subekti, Imam
Strategic Management Business Journal Vol. 4 No. 02 (2024): December, 2024
Publisher : Universitas Pembinaan Masyarakat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55751/smbj.v4i02.108

Abstract

Research background: Going concern is a condition that assumes whether the company can continue to operate in the future.  The issuance of this going concern audit opinion is a warning to companies and investors regarding business sustainability. Purpose of the article: This research aims to examine the factors of providing going concern audit opinions based on the theory of Audit Standards (SA) 570. The moderating variable in this research aims to test whether company size causes inconsistencies in previous research. Methods: The population includes Indonesian public companies in 2020-2022, from which 277 samples are selected though random sampling utilizing the Slovin formula. Findings & value added: The research results exhibit that liquidity and solvency ratios have a negative effect on going concern audit opinions as the greater the ability to pay debts, the smaller the possibility of receiving a going concern audit opinion. Profitability has no effect on going concern audit opinion because profitability does not always project a company's future financial potential. Company size weakens the effect of liquidity on going concern audit opinions for the larger the company size, the more difficult it is to prevent from receiving going concern audit opinions. Company size does not moderate the effect of profitability and solvency on going concern audit opinions because auditors do not consider company size as the main factor in assessing business continuity. JEL Classification: L2, M4, G33
Effects of cholecalciferol supplementation on depressive symptoms, C-peptide, serotonin, and neurotrophin-3 in type 2 diabetes mellitus: A double-blind, randomized, placebo-controlled trial Putranto, Rudi; Setiati, Siti; Nasrun, Martina W.; Witjaksono, Fiastuti; Immanuel, Suzanna; Subekti, Imam; Harimurti, Kuntjoro; Siswanto, Agus; Shatri, Hamzah; Suwarto, Suhendro; Megantara, Marcelino A.
Narra J Vol. 4 No. 3 (2024): December 2024
Publisher : Narra Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52225/narra.v4i3.1342

Abstract

The coexistence of depression and type 2 diabetes mellitus (T2DM) can significantly worsen disease prognosis and lower quality of life. Emerging evidence suggests that vitamin D deficiency contributes to the progression of T2DM and is closely associated with the development of depression. The aim of this study was to investigate the effects of cholecalciferol on depression in patients with T2DM, exploring its mechanisms by analyzing its impact on C-peptide, serotonin, and neurotrophin-3 levels. A double-blind, randomized, placebo-controlled clinical trial was conducted at Cipto Mangunkusumo General Hospital, Jakarta, Indonesia, from April 2021 to September 2022. Patients with T2DM and depressive symptoms were randomly assigned to two groups: received 4000 IU of cholecalciferol daily and received a placebo for 12 weeks. Depression was assessed using the Beck Depression Inventory-II (BDI-II) before and 12 weeks after the intervention. The levels of C-peptide, serotonin, and neurotrophin-3 were measured at the end of the fourth week of intervention using the enzyme-linked immunosorbent assay (ELISA) method. Between-group comparisons were made using independent Student t-tests and Mann-Whitney U tests. Paired Student t-tests or Wilcoxon tests were applied for within-group comparisons between pre- and post-intervention. A total of 70 T2DM patients with depression were included in this study, comprising 38 patients in the cholecalciferol group and 32 in the placebo group. C-peptide levels increased significantly in the cholecalciferol group compared to the placebo group (p=0.006). No significant differences were observed in serotonin and NT-3 levels between the cholecalciferol group compared to the placebo group. The cholecalciferol group had a significantly greater reduction in BDI-II scores compared to the placebo group (p<0.001). This trial highlights that taking cholecalciferol might help ease mild to moderate depression symptoms in patients with T2DM by enhancing c-peptide levels, though its effects on serotonin and neurotrophin-3 are still unclear.
Value Relevance of Fair Value of Financial Assets Among Indonesia Banking Companies Farhan Hariadi Pratama; Subekti, Imam
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 3 No. 2 (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.2024.3.2.245

Abstract

This research aims to prove the value relevance of share price which are linked to Earning Per share and Book Value per share. Moderated by the fair value of financial assets. This research employs a quantitative approach. The population in this study are banking company listed on the Indonesia Stock Exchange (IDX). This research use banking companies as the sample, taking 68 observable data with a total sample size of 34 companies within 2 years of observation from 2021 to 2022 are collected from documentation of the annual reports.  This study used the method of multiple linear regression.  Within this research, it shows that earnings per share and book value per share have a positive and significant  effect on share prices. Then, the fair value of financial assets can strengthen the effect of earnings per share and book value per share on share prices.   Abstrak Penelitian ini bertujuan untuk membuktikan relevansi nilai terhadap harga saham yang diukut dengan Earning Per share dan Book Value per share serta dimoderasi oleh nilai wajar aset keuangan. Penelitian ini menggunakan pendekatan kuantitatif. Populasi pada penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan perusahaan perbankan sebagai sampel, mengambil 68 data yang dapat diobservasi dengan jumlah sampel 34 perusahaan dalam 2 tahun pengamatan dari 2021 sampai 2022 dikumpulkan dari dokumentasi berupa laporan tahunan. Penelitian ini menggunakan metode regresi linier berganda. Dalam penelitian ini, menunjukkan bahwa earning per share dan book value per share berpengaruh positif dan signifikan terhadap harga saham. Lalu, Nilai wajar aset keuangan dapat memperkuat pengaruh earning per share dan book value per share terhadap harga saham.
REFORMULASI KEBIJAKAN KRIMINAL DALAM PENANGGULANGAN KEJAHATAN BERBASIS TEKNOLOGI KECERDASAN BUATAN Subekti, Imam; Sukrisno, Heru; Wahyudi, Sugeng; Purwendah, Elly Kristiani
SETARA : Jurnal Ilmu Hukum Vol 5, No 2 (2024): SETARA : Jurnal Ilmu Hukum
Publisher : Universitas Bung Karno

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59017/setara.v5i2.559

Abstract

Reformulasi kebijakan kriminal dalam penanggulangan kejahatan berbasis kecerdasan buatan (AI) menjadi isu yang mendesak seiring dengan perkembangan teknologi yang pesat. Studi ini mengkaji tantangan hukum terkait kejahatan digital, penguatan regulasi, serta peran lembaga penegakan hukum dalam mengatasi masalah ini. Metode yang digunakan adalah studi literatur dengan pendekatan kualitatif. Hasilnya menunjukkan perlunya regulasi spesifik yang mengatur AI, pembentukan lembaga yang kompeten dalam teknologi, dan kerjasama internasional dalam penanggulangan kejahatan berbasis AI. Reformulasi kebijakan ini diharapkan dapat menciptakan sistem hukum yang lebih responsif terhadap ancaman digital.
LANDASAN FILOSOFIS PENDIDIKAN ISLAM DI INDONESIA Iswanto, Rudi; Fatmawati; Rahayu, Fitri; Subekti, Imam
Tashdiq: Jurnal Kajian Agama dan Dakwah Vol. 10 No. 1 (2024): Tashdiq: Jurnal Kajian Agama dan Dakwah
Publisher : Cahaya Ilmu Bangsa Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Landasan filosofis pendidikan Islam mencakup kajian mendalam terhadap prinsip-prinsip dasar yang mengintegrasikan ajaran wahyu, akal, dan nilai-nilai budaya lokal. Pendidikan Islam bertujuan menciptakan individu yang beriman, berilmu, dan berakhlak mulia, sesuai dengan tugas manusia sebagai hamba Allah dan khalifah di bumi. Penelitian ini menggunakan metode kajian teoritis dengan pendekatan kualitatif yang bertujuan untuk menganalisis dan membandingkan teori-teori terkait pendidikan Islam, khususnya dalam konteks filosofi pendidikan yang mengintegrasikan ajaran wahyu, akal, dan nilai-nilai budaya lokal. Metode ini mengutamakan eksplorasi mendalam dan interpretasi terhadap konsep-konsep atau teori yang relevan, tanpa melibatkan pengumpulan data kuantitatif. Hasil penelitian menyatakan bahwa di Indonesia, implementasi landasan ini diwujudkan melalui integrasi nilai-nilai Islam dan Pancasila dalam kurikulum berbasis agama dan kebangsaan. Kurikulum ini bertujuan membentuk generasi yang berilmu, beriman, dan berakhlak mulia sesuai dengan tujuan pendidikan nasional. Namun, tantangan globalisasi dan sekularisasi memerlukan penguatan budaya lokal dan pengembangan kurikulum yang adaptif terhadap perubahan zaman.
The Interplay of Organizational Culture and Governance in Enhancing Sustainability Performance Abdulrahim, Mohamed Omar; Sukoharsono, Eko Ganis; Setyarini, Any; Subekti, Imam
Economics and Business Solutions Journal Vol. 8 No. 2 (2024): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/ebsj.v8i2.8988

Abstract

It seems that Indonesia still lacks understanding about the disclosure of sustainability. Furthermore, it is believed that socioeconomic, cultural, governance and environmental challenges are crucial to the success of a business. The influence of corporate governance and organizational culture on sustainability performance, with strategic posture acting as a moderating variable, leads to intriguing issues that warrant further analysis. This study's population consists of all companies listed on the Indonesia Stock Exchange. Purposive sampling is used as a technique in this study. The company's website, which includes information from 2009 to 2018, was sourced from www.idx.co.id and other pertinent sources. Data collection was done, and Warp PLS algorithms were employed for the analysis method. After analyzing and debating the data, the following conclusion was reached: corporate governance and organizational culture greatly impact sustainable performance. When examining the impact of corporate governance and organizational culture on sustainability performance, strategic posture may act as a moderating factor
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 Arief Bachtiar Arif, Taufan Ariyani, Imelda Aqhna Arum Prastiwi Asri C. Adisasmita Aulia Fuad Aulia Fuad Rahman Aulia, Nur Fitri aziwantoro, juni Bambang Purnomosidhi Bambang Purnomosidhi Bambang Subroto Bambang Subroto Bambang Subroto Bani Alkausar Ciptaningtyas, Maria Diah Dahlia, Dina Dante S Harbuwono, Dante S Dante Saksono Harbuwono Denissa Nadya Tiffany Denny Suntoro Devi Setya Ardani DEWI DIAH FAKHRIYYAH 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 Hariadi, Bambang Hatma, Ratna Djuwita Hisky Ryan Kawulur Indah Putri Utami Indra Wijaya Kusuma Indriyati, Titi Inke Livia 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 Prihartono, Nurhayati Adnan Prima Ramdani Ariesty Priyatna Bagus Susanto Ramadhani, Ranita Rampay, Arthur Samuel Ranita Ramadhani Rasyid, Muhammad Arief RATNA SARI 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 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 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 Widya, Yeney Wiyono, Joko Woro Riyadina Yayuk Totallia Yeney Widya Prihatiningtias Yessica Natalia Yudha, Pramitha Yuro Bimo Kusumo Yuyut Krisdiantoro Zaki Baridwan