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Economic Evaluation of Service Budget Performance in the Education Sector Wahyuni, Kalis Endah; Karunia, R. Luki Karunia; Rahayu, Neneng Sri
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 6 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i6.9312

Abstract

This research aims to assess budget performance at the Bekasi District Education Office for the 2020-2023 Fiscal Year period. The method used is descriptive qualitative to produce a budget performance assessment. Data collection was carried out through interviews and document review. The results of this research show the budget performance of the District Education Office. Bekasi, viewed from an economic perspective in 2020-2023, experiences fluctuations every year and is categorized as economical because the economic ratio level is between 90%-100%. For the level of efficiency in the 2020-2023 budget revenue, it is categorized as less efficient because the efficiency ratio is more than 90%. Then the level of effectiveness experienced a decrease in effectiveness from 2020-2023 but was still categorized as effective because the level of effectiveness ratio was between 90% - 100%. Therefore, the Bekasi District Education Office needs to prioritize the preparation of more efficient budget planning based on the Value for money concept. namely budget effectiveness, budget efficiency, economics, and budget.
Analysis of Budget Flexibility for the Program of Improving Competence and Professionalism of Madrasah Teachers at the Ministry of Religious Affairs Regional Office for DKI Jakarta Province Dian Retno Kencono; Nurliah Nurdin; R Luki Kurnia
Indonesian Journal of Islamic Literature and Muslim Society Vol. 7 No. 2 (2022): December 2022
Publisher : UIN Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/islimus.v7i2.7667

Abstract

Refocusing strategy has become one of the fiscal policies adopted by the government when the COVID-19 pandemic hit Indonesia. This strategy involves reallocating the budget from personnel, goods, and capital expenditures to fund the National Economic Recovery Program. However, the implementation of this policy, without adequate preparation, can have performance implications. This research addresses the challenges related to the dynamic and adaptive state budget during a crisis. The method used is a case study based on facts, which is then analyzed using the theory of Budgeting Flexibility, considering three inseparable aspects in achieving budget flexibility: agreement on purposes, mutual commitment between parties, and creating agile organizations. Therefore, Refocusing does not compromise the performance of executing tasks and functions in supporting the implementation of programs aimed at improving the professionalism of teachers in Madrasah education. This research will serve as the basis for policymakers in budget implementation across all levels in the Ministry of Religious Affairs Regional Office for DKI Jakarta Province.
The Influence Of Corporate Social Entrepreneurship (CSE) Program And Mentoring On Community Competence Through Community Development As An Intervening Variable In The Baduga Community In The Sports Sector Hilman, Ahmad Arief; Karunia, R Luki; Marwan, Jubery
International Journal of Artificial Intelligence Research Vol 9, No 1.1 (2025)
Publisher : Universitas Dharma Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29099/ijair.v9i1.1.1475

Abstract

This  study  investigates   The Influence of corporate Social  Entrepreneurship (CSE) Program And Mentoring on Community Competence Through Community Develeopment as an Intervening variable in The Baduga Community In The Sports Sector Indonesia. The concept of Corporate Social Entrepreneurship (CSE) has a role in encouraging the improvement of the economic welfare of the community, such as through the provision of competition programs and training in improving skills. In addition, it can encourage sustainable social innovation, increase community involvement and empowerment, accelerate social and infrastructure development and improve the reputation and sustainability of the company. The place of implementation of the research was carried out in the Baduga Sumedang Community environment, Sumedang Regency, West Java Province, which received the benefits of the Corporate Social Entrepreneurship (CSE) program of PT RPN. This research is classified into the type of explanatory research, namely research that intends to test and explain the relationship between independent variables (exogenous variables) and dependent variables (endogenous variables) (Sugiono, 2016). This study uses a hypothesis testing research design (Hypotheses Testing). This design was chosen because it will empirically test the influence between research variables. The sampling technique with the purposive sampling method was used to collect samples from the community. This method was chosen because it requires the determination of certain criteria for the sample to be targeted when distributing the research questionnaire (Taherdoost, 2016). The Isaac and Michael formula is used to determine the number of samples in purposive sampling with a tolerance of 10% error. This formula is used to calculate the number of samples needed. Based on the calculation of the Isaac and Michael formula mentioned above, the sample used for this study was 270 people who answered the questionnaire. Multiple regression analysis is used by researchers who intend to predict how the condition (rise and fall) of the dependent variable (criterion), where two or more independent variables as predictor factors are manipulated (increased or decreased in value). Multiple regression analysis is used by researchers who intend to predict the condition (up and down) of the dependent variable (criterium), where two or more independent variables are manipulated predictor factors (increasing and decreasing their values).
Faktor-faktor yang Mempengaruhi Penyusunan Anggaran: Komitmen Organisasi, Administrasi, Sumber Daya Manusia serta Reward dan Punishment Purnowiyanto; Kuntadi, Cris; Karunia, R. Luki
Jurnal Manajemen, Akuntansi dan Logistik (JUMATI) Vol. 1 No. 2 (2023): Jurnal Manajemen, Akuntansi dan Logistik (JUMATI)
Publisher : Cipta Kind Publisher

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

Abstract

Abstrak : Reformasi perencanaan dilakukan melalui penerapan tiga pendekatan penganggaran yakni Anggaran Terpadu (Unified Budget), Anggaran Berbasis Kinerja (Performance Based Budgeting) dan Kerangka Pengeluaran Jangka Menengah (Medium Term Expenditure Framework). Dalam perkembangannya, penyusunan perencanaan dan penganggaran di Indonesia masih menemui sejumlah permasalahan. Artikel ini bertujuan membahas faktor-faktor yang mempengaruhi penyusunan anggaran yaitu Komitmen Organisasi, Administrasi, Sumber Daya Manusia, dan Reward dan Punishment, suatu studi literatur Manajemen Keuangan Negara. Hasil artikel studi literatur adalah 1) Komitmen Organisasi berpengaruh terhadap penyusunan anggaran, 2) Administrasi berpengaruh terhadap penyusunan anggaran, 3) Sumber Daya Manusia berpengaruh terhadap penyusunan anggaran, dan 4) Reward dan Punishment berpengaruh terhadap penyusunan anggaran.
Spare parts for fisheries surveillance vessels inventory management in Ministry of Marine Affairs and Fisheries Velayati, Ema; Karunia, R Luki; Sutrisno, Edy
Indonesian Journal of Multidisciplinary Science Vol. 3 No. 8 (2024): Indonesian Journal of Multidisciplinary Science
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/ijoms.v3i8.893

Abstract

This study aims to identify problems and formulate a model for managing spare parts inventory of fisheries supervisory vessels in the Directorate of Fleet Monitoring and Operations, Ministry of Marine Affairs and Fisheries to be optimal. The research method is carried out using a qualitative approach. Data collection is done by interviews, field observations and analysis of data and documents. Water inventory management theory (2003) is a theory used to determine the cycle or process of managing spare parts inventory and the Economic Order Quantity (EOQ) method of Horngren (2016) to determine the optimum order quantity and Analysis of ABC Chin (2017) in Putra (2020 to classify inventory into 3 (three) classes, namely A (very important items), B (items that are quite important), and C (relatively unimportant). This study concluded that the management of spare parts in the POA Directorate has not been optimal due to several factors, namely: 1). Human Resources: operators do not have inventory background, and inventory recording with the SAKTI application requires operator involvement, 2). Method: procurement of spare parts is carried out periodically only once a year, so it cannot anticipate changes in needs, and 3), Machinery (Tools): Parts inventory is still done manually with Ms. Excel. Researchers develop a business process model that includes procurement, inventory, storage, delivery, and use of spare parts to improve the efficiency of parts inventory management.
Assessing the development of performance audit methodology in the supreme audit institution: The case of Indonesia Andrianto, Nico; Sudjali, Iwan Purwanto; Karunia, R. Luki
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 7 No. 1 (2021): JTAKEN Vol. 7 No. 1 June 2021
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v7i1.554

Abstract

Badan Pemeriksa Keuangan (BPK), or The Audit Board of the Republic of Indonesia, has introduced performance audits intensively since public sector audit reforms were initiated in 2001. However, the implementation of performance audits still faces several obstacles. This study examines the development of the performance audit methodology in BPK, which can be divided into three stages: before the revitalization of BPK in 2006, the initial development of performance audits during 2006-2010, and the maturity of the implementation of performance audits since 2011. This study concludes that several key factors have affected the implementation of performance audits at BPK, including the development of audit guidelines, the dynamics of medium-term government planning, the focus of the BPK’s Management, and assistance provided by other supreme audit institutions (SAI). To address new realities and challenges in the future, more sophisticated performance audit methods need to be adopted by BPK, such as big data analytics, the adoption of governance audits, and employing public policy analysis. Without adopting such methods, the institutionalization of ​​effective performance audits might not be achieved in the future.
Insight and Oversight Function of BPK to Improve the Management of Indonesian Migrant Workers Karunia, R. Luki; Andrianto, Nico
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 9 No. 1 (2023): JTAKEN Vol. 9 No. 1 June 2023
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v9i1.1146

Abstract

This research discusses the role of BPK through insight and oversight function to improve the management of the Indonesian Migrant Workers (PMI) program. The study was conducted using a qualitative approach by analyzing the contents of the performance audit report as well as the viewpoint/opinion of BPK regarding Indonesian migrant workers released by BPK from 2010 to 2021. Various performance audits are carried out periodically by BPK by targeting PMI recipient countries with multiple characteristics, which determine different strategies regarding the dynamics of policies in PMI recipient countries. This study concludes that BPK plays a significant role in encouraging the improvement of PMI management through various performance audit recommendations and viewpoints/opinions. These audit recommendations have carried out the insight and oversight functions related to governance and implementation of the PMI program, as well as policies that need to be improved accordingly. Traditionally seen as only conducting financial audits, performance audits conducted by  BPK, primarily through insight and oversight functions, can improve government management related to the Indonesian Migrant Workers program.
The Influence of Original Revenue and Transfer Revenue on Capital Expenditure in South Tangerang City Mu'am, Ahmad; Nurdin, Nurliah; Sudrajat, Agus; Karunia, R. Luki
JTAM (Jurnal Teori dan Aplikasi Matematika) Vol 7, No 1 (2023): January
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jtam.v7i1.10229

Abstract

The purpose of this study is to determine and analyze the effect of own-source revenue and transfer revenue on capital expenditure in South Tangerang City. The data used is time series data regarding local own-source revenue and transfer revenue on capital expenditure in South Tangerang City 2012-2021. Data analysis methods include Multiple Regression Analysis, t test, and coefficient of determination analysis. From the Multiple Regression Analysis, the regression equation Y=1.03819 + 0.521X2-0.612X3 is obtained. The constant of 1.03819 means that the increase in capital expenditure allocation is 1.03819 percent if there is no increase in local revenue and transfer revenue. The regression coefficient of the local own-source revenue variable shows a positive influence on capital expenditure of 0.521. From the t-test results, it can be explained that local own-source revenue has a significant effect on capital expenditure, where the t-count> t-table value is obtained (2.701> 2.306). The regression coefficient of the local own-source revenue variable shows a negative effect on capital expenditure of 0.612. From the t-test results, it can be explained that transfer revenues have a significant effect on capital expenditures in South Tangerang City, where the t-count value is obtained < t-table (1.259 < 2.306). From the coefficient of determination analysis, it is known that local revenue and transfer revenue affect capital expenditure by 47.4%, while the remaining 52.6% is influenced by other variables outside this research model. Increased capital expenditure has an important role because it has a long-term benefit period to provide services to the public because infrastructure development and the provision of various facilities are carried out to increase investment attractiveness. Industrial infrastructure development has a real impact on the increase in local revenue. So that if the Regional Government wants to improve public services and people's welfare by increasing capital expenditure, then the Regional Government must strive to explore as much local revenue as possible.
Model Percepatan Penertiban dan Pendayagunaan Tanah Terlantar di Wilayah Pesisir Kabupaten Penajam Paser Utara Syah, Iskandar; Basuki, Johanes; Sudrajat, Agus; Rajab, Ridwan; Karunia, R Luki
Jurnal Kebijakan Sosial Ekonomi Kelautan dan Perikanan Vol 15, No 2 (2025): Desember 2025
Publisher : Balai Besar Riset Sosial Ekonomi Kelautan dan Perikanan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15578/jksekp.v15i2.17877

Abstract

Penelitian ini bertujuan menganalisis efektivitas kebijakan penertiban dan pendayagunaan tanah terlantar di wilayah pesisir Kabupaten Penajam Paser Utara serta merumuskan model percepatan implementasi berbasis kolaborasi antarsektor. Latar belakang penelitian ini adalah masih rendahnya tingkat pemanfaatan ruang pesisir akibat lemahnya koordinasi lintas instansi, tumpang tindih kewenangan, dan minimnya kapasitas kelembagaan daerah. Pendekatan penelitian menggunakan metode kualitatif dengan analisis kebijakan publik berdasarkan model implementasi Grindle (1980) untuk menelaah content of policy dan context of implementation. Analisis kuantitatif pendukung dilakukan melalui Location Quotient), Dynamic Location Quotient, Tipologi Klassen, dan Shift Share Analysis  guna mengukur potensi ekonomi sektor perikanan daerah. Hasil penelitian menunjukkan bahwa sekitar 40 persen lahan tambak di wilayah pesisir PPU dalam kondisi tidak aktif dan belum memiliki kejelasan pengelolaan. Hambatan utama implementasi kebijakan meliputi koordinasi vertikal yang lemah, ketidaksinkronan data spasial, serta keterbatasan mekanisme partisipasi masyarakat. Berdasarkan temuan tersebut, dirumuskan Model Percepatan Penertiban dan Pendayagunaan Tanah Terlantar di Wilayah Pesisir mencakup lima pilar utama, yaitu koordinasi lintas sektor, percepatan administratif berbasis sistem digital spasial, pendayagunaan berkelanjutan, pemberdayaan masyarakat pesisir, serta pengawasan dan penegakan hukum. Sebagai rekomendasi kebijakan, pemanfaatan tanah terlantar di wilayah pesisir diarahkan untuk pengembangan kegiatan perikanan budidaya dan pengolahan hasil perikanan yang bernilai tambah tinggi. Hal ini didasarkan pada potensi ekonomi lokal dan kesesuaian ekologis lahan pesisir yang mendukung pengembangan ekonomi biru secara berkelanjutan. Model ini diharapkan dapat memperpendek durasi penataan wilayah dari 8–12 tahun menjadi 1,5 tahun, meningkatkan produktivitas lahan pesisir hingga minimal 40 persen, serta menurunkan konflik agraria pesisir sebesar 50 persen. Temuan ini memberikan kontribusi operasional bagi pemerintah daerah dalam mewujudkan tata kelola pesisir yang kolaboratif, produktif, dan berkeadilan menuju pembangunan ekonomi biru berkelanjutan.Title: Accelerated Model for the Regularization and Utilization of Abandoned Land in the Coastal Areas of Penajam Paser Utara Regency This study aims to analyze the effectiveness of policies concerning the regularization and utilization of abandoned land in the coastal areas of Penajam Paser Utara (PPU) Regency and to formulate an accelerated implementation model based on cross-sectoral collaboration. The research is motivated by the low utilization of coastal spaces, which stems from weak interagency coordination, overlapping authorities, and limited institutional capacity at the local level. A qualitative approach was employed using public policy analysis grounded in Grindle’s (1980) implementation model to examine both the content of policy and context of implementation. Complementary quantitative analyses including Location Quotient (LQ), Dynamic Location Quotient (DLQ), Klassen Typology, and Shift-Share Analysis (SSA) were conducted to assess the economic potential of the regional fisheries sector. The findings reveal that approximately 40 percent of aquaculture pond areas in PPU’s coastal zones are inactive and lack clear management arrangements. The main barriers to policy implementation include weak vertical coordination, unsynchronized spatial data, and limited mechanisms for community participation. Based on these findings, the Accelerated Model for the Regularization and Utilization of Abandoned Coastal Land was developed, encompassing five key pillars: cross-sectoral coordination, administrative acceleration through spatial digital systems, sustainable utilization, coastal community empowerment, and enhanced supervision and law enforcement. As a policy recommendation, the utilization of abandoned coastal lands should be directed toward the development of aquaculture and high value-added fishery processing activities. This approach is justified by the region’s strong local economic potential and the ecological suitability of coastal lands to support sustainable blue economy development. The model is expected to shorten the spatial planning process from 8–12 years to approximately 1.5 years, increase coastal land productivity by at least 40 percent, and reduce coastal agrarian conflicts by up to 50 percent. These findings provide an operational contribution for local governments in realizing collaborative, productive, and equitable coastal governance toward sustainable blue economy development.
The Effect of Compensation and Competence on Employee Performance Through Organizational Commitment as an Intervening Variable: JEL Classification: M12, M53, M54, J24, D23 Budi, Alfian; Wibowo, Wibowo; Kurnia, Luki
Journal La Bisecoman Vol. 6 No. 4 (2025): Journal La Bisecoman
Publisher : Newinera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/journallabisecoman.v6i4.2629

Abstract

This study aims to examine the direct influence of compensation, employee performance, and organizational commitment, as well as the indirect influence of compensation and competence, mediated by organizational commitment, at the Gerindra Party Branch Office in Demak Regency. This is due to several factors, including the substandard quality of human resources, as evidenced by the presence of the smart system, which has led to poor employee performance. Employee competencies in skills, knowledge, and attitude are still relatively low, given that most employees have a high school education background compared to diploma and bachelor's degrees. Compensation related to bonuses received by these employees is very low, impacting their performance. Difficulty using the smart system application has resulted in a decline in legislative candidate performance in increasing both candidate and party votes. Employee organizational commitment is suboptimal. The research method used is an associative quantitative method with a correlational approach. The population in this study was all 70 employees of the Demak Branch Office. The sampling technique was saturated sampling. The data collection process used a questionnaire administered to 70 respondents. This study employed linear regression analysis using SPSS software. The results of the study indicate that compensation significantly influences employee performance. Competence significantly influences employee performance, organizational commitment significantly influences employee performance, compensation significantly influences organizational commitment, competence significantly influences organizational commitment, organizational commitment can mediate the effect of compensation on competence, and organizational commitment can mediate the effect of competence on employee performance
Co-Authors Abdul Kholik Abdullah Abdullah Abdullah, Thamrin Achmad Taufik Ade Indra Ade Indra Adriwati Afsdy Saksono Andre Pamungkas Angga Oktapriono Angga Yudha Prastya Anggriawan, Galih Anita Meilani Annathasia Puji Erasashanti Ardi Sujatmiko Arifiani Widjayanti Arifiani Widjayanti Asfan Shabri Astanto, M. Tony Andy Astri Ayudia Wibowo Astri, Sofyanti Bambang Fajarisman Bambang Giyanto Bambang Giyanto Bangun, Lela Mariati Br Basuki, J Basuki, Johanes Bhayu Adi Puspita Bima, Muhammad Rizki Aria Brata, Joko Tri Budi, Alfian Budiyanto, Sigit Ch. Endah Winarti Costa, Augusto Da Cris Kuntadi Cut Vania Utami, Cut Vania Dadang Supriyanto Dewanti, Resti Mutiara Dian Kartika Sari Dian Retno Kencono Dian Retno Kencono Dian Rosdiana Dinu Rosyid Pramono Djamal Firmansyah Dodi Ilham Edi Yanto Edy Sutrisno Edy Sutrisno Edy Sutrisno Edy, Hamdan Sarwo Enan Hasan Erfi Muthmainah Fauzia, Dwi vina Firman Hadi Rivai Fitriyanti, Daniyyah Damar Franky Fuad Akhdlori Galih Cheria Puspita Giyatno, Bambang Gustia Rakhmanita Hanafi Hari Hermita Hermita Herty Safitry Yunintasari Hilman, Ahmad Arief Hutabarat, David Hotman Ilham Arief Kusumawijaya Indira Cempakasari Irsyad, Muammar Iskandar Syah Ismoko, Yoga Hendy Jamaluddin ZA Janiah, Samrotul Johan Hendri Prasetyo Juliarini, Aniek Krisnaningsih Krisnaningsih Lely Hiswendari Lia Mazia, Lia Margareth, Thania Mariyana Mariyana Marlina Nababan Marwan, Jubery Maulana Malik Ibrahim Misra Mu'am, Ahmad Muhammad Aulia Putra Saragih Muhammad Rizki Muhammad Taufiq Muhammad Taufiq Neneng Sri Rahayu Neneng Sri Rahayu Neneng Sri Rahayu Neneng Sri Rayahu Neneng Sri Wahyuni Nico Andrianto Nico Andrianto, Nico Nugroho, Michael Adhi Nurliah Nurdin Nurliah Nurdin Paiman Raharjo Pardede, Randhi Pertiwi, Aditya Endah Pramono, Dinu Rosyid Prasetyo, Johan Hendri Prima Setiawan Prita Yuniarti Ramayani Purnowiyanto Rachman, Hikmah Abdul Rahayu, Neneng Sri Rajab, Ridwan RANDHI PARDEDE Rathoyo Rasdan Rathoyo Rasdan Rathoyo Rasdan Rita Nur Pratiwi Rita Tri Damayantie Rizki Aprilani RN Afsdy Saksono Rochmad Nur Afsdy Saksono Ronald Titon Rudolf, David Rusmayanthy, Rusmayanthy S, Muh. Rizal Sappali, Winda Wahyuni Sendy Santika Septiani, Tria Sirajuddin Saleh Sorrell, Galih Rosanti Sri Rahayu, Neneng STIALAN, Sutanto Sudjali, Iwan Purwanto Sudrajat, Agus Tri Apriadi Tri Artharini Nungki Noor Susanti Oktaviani Triyadi Triyadi, Triyadi Utomo, Tri Widodo Wahyu Velayati, Ema Vitri Sarastuti Wahyuni, Kalis Endah Wibowo Wibowo Wibowo Widi Widayat Widianto, Angger Wisnu Widjayanti, Arifiani Widya Handayani Widya Handayani Winda Wahyuni Sappali Wiwi Prapti Wulandari Wiwi Prapti Wulandari Yoniton, Wini Kartini Yulia Nurul Aini Yuliana, Lily Zahera Mega Utama Zahera Mega Utama, Zahera Mega