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THE IMPLEMENTATION OF THE LUDER CONTINGENCY MODEL IN PUBLIC SECTOR ACCOUNTING REFORMS IN INDONESIA Arni Karina; Syamsudin; Muhammad Nur; Kumba Digdowiseiso; Siti Nurain Muhmad
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 2 No. 5 (2023): APRIL
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v2i5.305

Abstract

This research originated from the necessity to gain a comprehensive comprehension of the determinants that impact the achievement of public sector accounting reform, particularly in the Indonesian context. The objective of this study is to investigate the application of the Luder Contingency Model in the specific context of public sector accounting reform in Indonesia. The employed approach entails a Systematic Literature Review, which involves scrutinizing diverse relevant research, encompassing the Luder Contingency Model theory and its implementation in the public sector. The research findings indicate that societal pressure and the demands of globalization are significant factors in promoting public sector accounting reform in Indonesia. The success of reform is influenced by social structural variables of information users, such as their information needs and level of interest in accounting information. Similarly, the attributes of political administration/information providers, such as governance systems and organizational culture, are crucial in facilitating transparency and accountability. Nevertheless, the presence of obstacles in the form of restricted resources and absence of political backing presents significant difficulties. To summarize, while there has been some advancement in the implementation of the Luder Contingency Model, additional endeavors are required to enhance public awareness, allocate sufficient resources, and garner robust political backing in order to achieve successful public sector accounting reform in Indonesia.
THE IMPLEMENTATION OF CORPORATE SOCIAL RESPONSIBILITY (CSR) IN INDONESIA: A LITERATURE STUDY Molina; Muhammad Nur; Erwin Indriyanto; Kumba Digdowiseiso; Zalailah Salleh
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 2 No. 5 (2023): APRIL
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v2i5.306

Abstract

The incorporation of Corporate Social Responsibility (CSR) in Indonesia has emerged as a significantly crucial matter in the realms of business and sustainable development. This encompasses an understanding of the obligations that corporations have towards society and the environment, as well as the influence of government regulations and the growing concerns of society regarding social and environmental matters. The objective of this study is to analyze the progress of CSR implementation in Indonesia using a systematic literature review. The methodology employed in this study is a Systematic Literature Review, wherein we gather diverse literature sources encompassing the implementation of CSR in Indonesia. The findings indicate that the adoption of CSR in Indonesia has witnessed a favorable expansion, as companies are progressively recognizing the significance of their impact on society and the surrounding ecosystem. During the discussion, we emphasize the significance of government involvement, community engagement, consumer demands, and company awareness in promoting the development of CSR. Non-governmental organizations (NGOs) also have a significant impact in promoting corporate responsibility. Ultimately, CSR plays a crucial role in Indonesia by actively promoting sustainable development and enhancing the well-being of the community. It is an essential component of the company's existing business strategy. This encouraging progress demonstrates a recognition of the significance of corporate social responsibility in attaining sustainable development objectives
Pengaruh Diskriminasi Pajak, Sistem Pajak, dan Love Of Money Terhadap Tax Evasion Di Sulawesi Selatan (Studi Kasus Pada KPPPratama Makassar Utara) Putri Balqis Walanda; Rosmawati; Muhammad Nur
Center of Economic Students Journal Vol. 8 No. 3 (2025): July-September (2025)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56750/g55knr58

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh diskriminasi pajak, sistem pajak, dan love of money terhdap tax evasion pada wajib pajak orang pribadi di Sulawesi Selatan, khususnya yang terdaftar di KPP Pratama Makassar Utara. Penelitian ini dilatarbelakangi oleh tingginya penggelapan pajak di Idonesia, yang dipengaruhi oleh faktor-faktor psikologis dan sistemik, seperti ketidakadilan dalam sistem perpajakan dan motovasi ekonomi individu. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kuantitatif dengan teknik pengumpulan data melalui penyebaran kuesioner 100 responden. Metode analisis yang digunakan adalah regresi linear berganda dengan bantuan perangkat lunak SPSS versi 26. Hasil penelitian menunjukkan bahwa variabel diskriminasi pajak dan love of money secara parsial berpengaruh negatif dan tidak signifikan terhadap tax evasion sedangkan sistem pajak secara parsial berpengaruh positif dan signifikan terhadap tax evasion.
Characterization of Corona Plasma Ozone Generators and Analysis of Microbubble Ozone Size for Efficient Mass Transfer Fitryan, Anggyta; Junaidi, Junaidi; Arif Surtono; Eko Yulianto; Eva Sasmita; Muhammad Nur; Ayu Aprilia; Nida Lidya Susanti; Abdurrahman, Ahmad Faruq
Jurnal Multidisiplin Sahombu Vol. 5 No. 06 (2025): Jurnal Multidisiplin Sahombu, September - October (2025)
Publisher : Sean Institute

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

Abstract

This study aims to characterize the performance of a corona plasma ozone generator, measure the concentration of ozone produced, and analyze and compare the size of ozone microbubbles from two diffusers (C50 and C80) to evaluate the efficiency of ozone mass transfer. The method used was experimental with equipment including a VOSOCO ozone generator, Ozone Monitor, dimmer, high voltage probe, Kyoritsu ampere clamp, SANWA multimeter, flowmeter, aquarium, Apexel 12.5x macro lens, C50 and C80 diffusers, and an iPhone 11, with Python-based microbubble size analysis software for digital image processing. The results showed that the ozone generator operated at 1200 V with a linear relationship between voltage, current, and power, where the highest ozone concentration was achieved at a flow rate of 0.8 l/min. The C80 diffuser produced smaller and more homogeneous bubbles (average 3.37 µm) compared to the C50 (4.09 µm), increasing the specific surface area by 21.4% for better mass transfer efficiency. The innovation of this research lies in the development of a Python-based analysis system with an effective and affordable digital image processing approach to characterize ozone microbubble size, providing an accurate alternative for analyzing critical parameters for optimizing microbubble-based ozonation systems.
The Constitutionality of Appointment of Acting Regional Heads in Constitutional Court Judgment Siboy, Ahmad; Muhammad Nur
Jurnal Jurisprudence Vol. 13, No. 2, December 2023
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jurisprudence.v13i2.2794

Abstract

ABSTRACT  Purpose of the study: This research aimed to describe the ratio decindi of the Constitutional Court's judgment in terms of judicial review regarding the appointment of acting regional heads and its implications on the meaning of sovereignty in its implementation. Methodology: This research is normative legal research because it is based on the Constitutional Court Judgment Number 67/PUU-XIX/2021. The approaches used are the statutory regulations approach, the judge's decisoon approach, the conceptual approach, the case approach, and the philosophical approach. Results: The Constitutional Court stated that the appointment of acting regional heads as a result of the postponement of the Pilkada was a legal policy chosen by the legislators (People's Representative Council and President) which qualified as a constitutional legal alternative considering that the delay of the Pilkada had no impact on reducing the right to vote and the right to be candidate. Applications of this study: This research can be used to develop courses in general election law and regional head elections, especially in understanding how the Constitutional Court considers a decision. Apart from that, this research can also be used as a consideration in efforts to change the law regarding regional elections or can also be used as additional evidence if another judicial review of the regulations regarding the postponement of regional elections. Novelty/ Orginalty of this study: There has been no previous research that specifically analyzes the Constitutional Court's judgment regarding the appointment of acting regional heads in terms of the legitimacy of the meaning of popular sovereignty and its implications for the practice of appointing acting regional heads. The legitimacy of the appointment of acting regional heads in the Constitutional Court’s judgment is an interpretation that has degrade the challenge of the meaning or position of regional heads, in which the status has experienced shifting in meaning from a political position to a career position. As a result, the people's right to determine their own regional heads is taken over by the central government. The shift from the people's right to choose to the right of the President and Ministers to appoint regional heads is a shift that leads to a shift in sovereignty, namely, from the sovereignty of the people to the sovereignty of the ruler. Keywords: Regional head, Ratio decidendi, Popular sovereignty.   ABSTRAK Tujuan: Penelitian ini bertujuan untuk menguraikan ratio decindi putusan MK dalam hal uji materi tentang penunjukkan penjabat kepala daerah serta implikasinya terhadap makna kedaulatan rakyat dalam implementasi penunjukkan kepala daerah. Metodologi: Penelitian ini termasuk dalam jenis penelitian yuridis normatif karena berpijak pada putusan Mahkamah Konstitusi Nomor 67/PUU-XIX/2021. Pendekatan yang digunakan adalah pendekatan peraturan perundang-undangan, pendekatan putusan hakim, pendekatan konsep, pendakatan kasus dan pendekatan filosofis. Temuan: Mahkamah Konstitusi menyatakan bahwa penunjukkan penjabat kepala daerah sebagai akibat dari penundaan penyelenggaraan Pilkada merupakan politik hukum yang dipilih pembentuk undang-undang (DPR dan Presiden) yang terkualifikasi sebagai pilihan hukum yang konstitusional mengingat penundaan Pilkada tersebut tidak berdampak terhadap pengurangan hak untuk dipilih (right to vote) dan hak untuk memilih (right tobe candidate). Kegunaan: Penelitian ini dapat dimanfaatkan bagi pengembangan mata kuliah hukum pemilihan umum dan pemilihan kepala daerah khususnya hal mengetahui bagaimana MK membuat pertimbangan dalam suatu putusan. Disamping itu, penelitian ini juga dapat dijadikan pertimbangan dalam upaya perubahan undang-undang tentang Pilkada atau dapat pula dijadikan sebagai tambahan dalil apabila akan dilakukan uji materi lagi terhadap aturan tentang penundaan Pilkada. Kebaruan/Orisinalitas: Belum terdapat penelitian terdahulu yang menganalisis secara khusus putusan Mahkamah Konstitusi tentang penunjukkan penjabat kepala daerah dari sisi legitimasi makna kedaulatan rakyat dan implikasinya dalam praktek penunjukkan penjabat kepala daerah. Legitimasi penunjukkan penjabat kepala daerah dalam putusan Mahkamah konstitusi merupakan tafsir yang telah mereduksi tantang makna atau kedudukan kepala daerah dimana kedudukan kepala daerah mengalami pergeseran makna dari jabatan politis menjadi jabatan karir. Akibatnya, hak rakyat untuk menentukan sendiri kepala daerahnya diambil alih oleh pemerintah pusat. Pergeseran hak untuk memilih dari rakyat secara langsung menjadi hak Presiden dan Menteri dalam hal penunjukkan kepala daerah merupakan pergeseran yang menyebabkan terjadinya peralihan kedaulatan. Yakni, dari kedaulatan rakyat menjadi kedaulatan penguasa. Keywords: Penjabat kepala daerah, ratio decidendi, Kedaulatan Rakyat.
THE IMPLEMENTATION OF SHARIA AUDIT IN INDONESIA: A SYSTEMATIC LITERATURE REVIEW Khairul Saleh L. Tobing; Syamsudin; Muhammad Nur; Kumba Digdowiseiso
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 6 (2023): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i6.1329

Abstract

Through a literature study, this study employs a Systematic Literature Review (SLR) approach to investigate the implementation of sharia auditing in Indonesia. The primary goal of the study is to comprehend the impact of financial report accessibility on regional financial management accountability in the context of sharia audits. Identifying related journals entails identifying ten accredited national journals that are relevant to the research topic. According to research data, only 17.54% of total Public Accounting Firms (KAP) in Indonesia use Sharia as a basis for audits. A significant issue in sharia audit practices is a lack of auditor expertise and understanding of sharia principles. The sharia audit process is also inefficient, negatively impacting the level of sharia compliance. Recommendations include increasing auditor competency and optimizing the sharia audit process. Furthermore, the implementation of sharia audits in sharia financial institutions faces the complexities of global modernity. Contemporary Islamic thought with Maqashid Syariah is expected to respond to this challenge and spur product innovation. Creating a consistent Sharia audit framework necessitates international collaboration.
THE APPLICATION OF FINANCIAL ACCOUNTING STANDARDS IN NON-PROFIT ORGANIZATIONS Erwin Indriyanto; Molina; Muhammad Nur; Kumba Digdowiseiso
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 6 (2023): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i6.1333

Abstract

Implementing Financial Accounting Standards (SAK) in non-profit organizations is crucial for establishing financial accountability, ensuring continuity, transparency, and fostering public trust in fund management and overall organizational performance. The objective of this study is to investigate the difficulties and barriers encountered when implementing Financial Accounting Standards (SAK) in non-profit organizations and propose potential remedies. This study employs the Systematic Literature Review methodology to examine the findings of relevant research. The research findings demonstrate the intricate nature of implementing SAK (Systematic Accounting Knowledge) in non-profit organizations. This includes challenges such as a scarcity of human resources, a lack of understanding about SAK, reliance on conventional financial recording methods, and difficulties in adopting internet reporting technology. Possible solutions to these challenges encompass a comprehensive strategy that entails enhancing stakeholder comprehension, cultivating human capital with the requisite accounting expertise, and optimizing the implementation of information technology. This study highlights the importance of adopting SAK as a basis for establishing trust and efficiently carrying out social and financial obligations in non-profit organizations.
THE IMPLEMENTATION OF PUBLIC SECTOR ACCOUNTING ON FRAUD Padri Achyarsyah; Muhammad Nur; Erwin Indriyanto; Kumba Digdowiseiso
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 6 (2023): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i6.1334

Abstract

Transparency, people-centeredness, and accountability in financial management are key indicators of good governance. Nevertheless, in practice, the effective implementation of good governance is still lacking. In Indonesia, the occurrence of fraud is extensive, primarily characterized by instances of corruption within both the government sector and non-governmental organizations. An effective approach to address this issue is by implementing public sector accounting. Nevertheless, in light of socio-political transformations and technological upheavals, it is imperative to conduct a more comprehensive investigation into the significance of public sector accounting in relation to fraud. Therefore, this research endeavors to assess the influence of implementing public sector accounting on instances of fraud. The employed approach is a systematic literature review, with the collection strategy based on the PICOC method. The research methodology comprises several steps, namely problem identification, keyword determination, article exploration, scientific article selection, and qualitative descriptive analysis. The research findings indicate that the majority of the literature demonstrates a positive correlation between the adoption of public sector accounting and the reduction of fraudulent activities. Implementing effective governance and supervision in financial management can enhance the performance of this role. Such actions are crucial to optimize the role of public sector accounting in minimizing the potential for fraudulent activities.
Peramalan Jumlah Penumpang Domestik Pada Bandar Udara Sultan Syarif Kasim II Dengan Menggunakan Metode Winter’s Exponential Smoothing Muhammad Nur; Eis Nur Rizki; Abdul Alimul Karim; Resy Kumala Sari
Jurnal Teknologi dan Manajemen Industri Terapan Vol. 3 No. I (2024): Jurnal Teknologi dan Manajemen Industri Terapan
Publisher : Yayasan Inovasi Kemajuan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55826/tmit.v3iI.302

Abstract

PT. Angkasa Pura II adalah sebuah perusahaan Badan Usaha Milik Negara (BUMN) yang fokus pada penyediaan layanan jasa di sektor penerbangan dan bandara. Selama periode kerja praktek dari tahun 2020 hingga 2021, terjadi penurunan signifikan dalam jumlah penumpang. Namun, setelah pandemi COVID-19 pada tahun 2022, jumlah penumpang mengalami peningkatan. Penelitian ini bertujuan untuk meramalkan jumlah kedatangan dan keberangkatan penumpang serta mengukur tingkat kesalahan prediksi menggunakan metrik seperti Mean Squared Deviation (MSD), Mean Absolute Deviation (MAD), dan Mean Absolute Percentage Error (MAPE). Metode yang digunakan untuk peramalan adalah winter's exponential smoothing. Dengan memperkirakan jumlah penumpang di masa depan, perusahaan dapat mempersiapkan fasilitas yang diperlukan untuk mengakomodasi kenaikan tersebut, seperti menyediakan penerbangan tambahan, ruang tunggu yang lebih nyaman, dan area parkir yang lebih luas
Integrasi Metode FMEA dan FTA dalam Strategi Mitigasi Risiko Kecelakaan Kerja: (Studi Kasus : PT. Semen Padang) Muhammad Nur; Suherman; Yelsa Putri Aulia
Jurnal Teknologi dan Manajemen Industri Terapan Vol. 3 No. 4 (2024): Jurnal Teknologi dan Manajemen Industri Terapan
Publisher : Yayasan Inovasi Kemajuan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55826/jtmit.v3i4.483

Abstract

PT Semen Padang merupakan produsen semen tertua di Indonesia, yang berdiri sejak 18 Maret 1910 dengan nama NV Nederlandsch Indische Portland Cement Maatschappij (NV NIPCM). Perusahaan ini telah mengimplementasikan Sistem Manajemen Keselamatan dan Kesehatan Kerja (SMK3) serta membentuk Tim Keselamatan dan Kesehatan Kerja Lingkungan Hidup (K3LH) dan Tim Barisan Pemadam Kebakaran (BPK). Namun demikian, insiden kecelakaan kerja masih terjadi di area perusahaan, yang terkait dengan 22 jenis aktivitas berisiko. Penelitian ini menggunakan metode Failure Mode and Effect Analysis (FMEA) dan Fault Tree Analysis (FTA) untuk mengidentifikasi, menganalisis, dan memitigasi risiko kecelakaan kerja. Hasil analisis FMEA menunjukkan terdapat tiga jenis kecelakaan kerja dengan nilai Risk Priority Number (RPN) tertinggi sebesar 108, yang dikategorikan sebagai risiko medium. Selanjutnya, metode FTA digunakan untuk mengidentifikasi akar penyebab kecelakaan kerja tersebut. Mitigasi risiko dirancang untuk mengurangi dan mencegah kecelakaan kerja, khususnya di area produksi, guna meningkatkan keselamatan dan kesehatan kerja secara keseluruhan.
Co-Authors Abdul Alimul Karim Abdul Basid Abdul Kadir Abdurrahman, Ahmad Faruq abubakar abubakar Abyadul Fitriyah Adli Ghallib Ahmad Siboy Akbar Yusuf Alvita Dwi Septiani Amir, Wahyuddin Ana Yuniasti Retno Wulandari Andi AR Andi Arifwangsa Adiningrat Andi Badli Rompegading Andi Mardiana Andi Sinrang Anisa Fitri Anwar Anwar Anwar Yoesoef ari oscar moris Arinda Novela Putri Arman Arni Karina Arniati Arniati Arwang, Arwang Asyari Asyari Atira Ayu Aprilia Ayu Dwi Putri Rusman Bahruddin Besse Sulfiani Bobby Fahreza Chrisna Bagus Edhita Praja Cut Nya Dhin Cut Zahri Harun Dekar Urumsah Deny Hidayatullah Devi Wulandari Ramli Dewi Diniaty DEWI SARTIKA Dimas Agustian Dipateruna Teruna Awaludin Diyah Ayu Safitri Dwi Kartika Risfianty Eis Nur Rizki EKO YULIANTO Elly Fitriana Erdi Suroso Erviana Abdullah Erwin Indriyanto Eva Sasmita Fadly Ardiyatna Fahmi Arfan Fahrul Fahrul Fahrul Razi Faidatul Umriyyah Fajar Dwiyan Saputra Fajriani Firdaus Firdaus Firmansyah Fitriah, Reski Fitryan, Anggyta Gufron Haerun Yasin Harianti Hamid HARIANTI Harianti Harmayani, Ria Harpito, Harpito Harun Al Rasyid Hary Abdul Hakim Hasan Basri M. Nur Hasanuddin WS hasdiana, hasdiana Hattaysir Haris Hendi Setyatwan Herlina, Besse Hotmarito Harahap Husnaini Husni Ians Aprilo Ibnu, M. Ibnu Ardhi Septian Ida Hasanah Ikram Yakin Inni Farhani Intisari Haryanti Irfandi, Rizal Irwan Idrus Irwan Irwan Ishmah Humaidatul Aminah Zaim Alyaminy Isjoni Isjoni ISMAIL HASAN Ismiati Irzain Iwan Setiawan Javil Egi Pratama Abdurahman Jeferson Siahaan Joeharnani Tresnati Joni Kurniawan Junaidi Junaidi Junaidin, Junaidin Kamaruddin ' Kasma Hafid Khairuddin Khairuddin Khairul Saleh L. Tobing Khairurrijal Kumba Digdowiseiso, Kumba Kurniawan, Sofyan Lalu Fauzan Hamid Lely Rahayu M. Adam Mappaompo M. Alawi M. Chalis Mandagiri, Dwi Rahmadhani Marthen Patiung Martin, Fajri Zuli Melfa Yola Mhd. Solih Mochammad Imron Awalludin Moh Haifan Moh. Tauhid Umar Molina Mudjijah, Slamet Muh Arifin Dahlan Muh. Ridwan Muhamad Ichksanul A. Mokoagow Muhammad Abdian Abdillah Muhammad Hatta Muhammad Nasir Muhammad Nasir Muhammad Nasri Katman Muhammad Nur Ihsan Muhammad Syarif Hidayatullah Muhammad Zulkifli Mustafa Usman Mustapa, Rasdiana Musvira Awalia Nazzaruddin Nida Lidya Susanti Nike Ardiansyah Novia Juita Novri Naldi Nur Aisyah Nur Asia Nur Aspin Nur Endah Wahyuningsih Nur Kholidah Nur Latifatul Qalbi Nur Zahira Nurislamia M Nurul Fajri Okti, Okti Wardani Ovriyadin Ovriyadin Padri Achyarsyah Panessai Sier Poppy Elisano Arfanda Pramukti, Andika Puspita Yuliandari Putri Balqis Walanda Rahmad Labatjo Rahmad Munazir Rahmatillah Rahmatillah Rasti Sapri Rendy Hikmal W. Resy Kumala Sari Rika Taslim Rina Indah Dianawati Rini Indriani Romi Asmara Rosmaiti Rosmaiti Rosmawati Rustan Rustan Sakdiah Ibrahim Salsabila Salsabila Samsir Samsul Ode Sari, Resy Kumala Sayyed Ahmad Fazeli Sellang, Kamaruddin Selvina Armiah Sharifuddin Bin Andy Omar Siregar, Askari Guna Siti Mariyah Siti Nurain Muhmad Sitti Aminah Sofrayani Sri Winarti Sudirman Sudirman Sugianto, Efendi Suherman Sumarni Sumarni Sumarni Sundari Sundari Surayya Lubis, Fitriani Surtono, Arif Suryani Syam Syahrul Syahrul Mustafa Syaifullah, Nur Muhammad Syamsudin Syarifuddin Yusuf T Makmur Takril Tanto Pratondo Utomo Tikawati Tikawati Tjan, Juliyanty Sidik Tri Cantika Umam, Muhammad Isnaini Hadiyul Umi Pratiwi Ummi Hannum Widiyatmoko, Fajar Ari Wita Setyaningrum Wulan Ayuandiani Yanti Setianti Yayuk Maya Sari Yelsa Putri Aulia Yoakim Rembu Yunia Yusfi Latifah Zalailah Salleh Zharfan, Zata Taris Zulfikar