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All Journal International Journal of Evaluation and Research in Education (IJERE) Journal of Food and Pharmaceutical Science Rotasi Jurnal Presipitasi : Media Komunikasi dan Pengembangan Teknik Lingkungan Media Statistika Jurnal Pendidikan Bahasa dan Sastra Indonesia Undiksha Tahkim (Jurnal Peradaban dan Hukum Islam) Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Jurnal Telaah dan Riset Akuntansi Diponegoro Journal of Accounting Jurnal Kesehatan Olahraga Avatara El-HARAKAH : Jurnal Budaya Islam Pharmaciana: Jurnal Kefarmasian Media Farmasi : Jurnal Ilmu Farmasi (Journal Of Pharmaceutical Science) Jurnal Dinamika Akuntansi Analisis: Jurnal Studi Keislaman Nadwa : Jurnal Pendidikan Islam Jurnal Theologia Media Ekonomi dan Manajemen Jurnal Karya Pendidikan Matematika Jurnal Dinamika Hukum Jurnal Ushuluddin Jurnal Transformatika Indonesian Journal of Tropical and Infectious Disease Jurnal Ijtimaiyya Journal of Accounting and Investment Pharmacon JPBM (Jurnal Pendidikan Bisnis dan Manajemen) Majalah Obat Tradisional An-Nuha : Jurnal Kajian Islam, Pendidikan, Budaya Dan Sosial Pharmauho: Jurnal Farmasi, Sains, dan Kesehatan MIQOT: Jurnal Ilmu-ilmu Keislaman Walisongo: Jurnal Penelitian Sosial Keagamaan JPW (Jurnal Politik Walisongo) At-Taqaddum Jurnal Akuntansi dan Perpajakan Jaqfi : Jurnal Aqidah dan Filsafat Islam E-Dimas: Jurnal Pengabdian kepada Masyarakat Al-Adyan: Jurnal Studi Lintas Agama JURNAL KEPEMIMPINAN DAN PENGURUSAN SEKOLAH KREDO : Jurnal Ilmiah Bahasa dan Sastra Jurnal Pendidikan Ekonomi & Bisnis Script Journal: Journal of Linguistic and English Teaching Pendas mahakam : jurnal pendidikan dan pembelajaran Sekolah Dasar Langkawi: Journal of The Association for Arabic and English Al-Dzikra: Jurnal Studi Ilmu al-Quran dan al-Hadits Jurnal ASET (Akuntansi Riset) Indonesian Journal of Educational Counseling Empowerment : Jurnal Pengabdian Masyarakat Journal of Economic, Bussines and Accounting (COSTING) Kompartemen : Jurnal Ilmiah Akuntansi Indonesian Journal of Chemistry JURNAL CENDEKIA HUKUM JMM (Jurnal Masyarakat Mandiri) Ganaya: Jurnal Ilmu Sosial dan Humaniora Indonesian Food Science and TechnologyJournal JOURNAL OF APPLIED ACCOUNTING AND TAXATION Edukasi Islami: Jurnal Pendidikan Islam NUR EL-ISLAM : Jurnal Pendidikan dan Sosial Keagamaan Technomedia Journal Owner : Riset dan Jurnal Akuntansi JURNAL PETIK Zawiyah: Jurnal Pemikiran Islam Adimas : Jurnal Pengabdian Kepada Masyarakat Jurnal Keperawatan Komprehensif (Comprehensive Nursing Journal) Jurnal Teknik Jurnal Sistem Cerdas Jurnal Ilmiah Mandala Education (JIME) Jurnal Mandala Pharmacon Indonesia MBIA Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Darajat: Jurnal Pendidikan Agama Islam Turast: Jurnal Penelitian dan Pengabdian JUTIS : Jurnal Teknik Informatika BALANCE Jurnal Akuntansi dan Bisnis Journal of Information Systems and Informatics Canrea Journal: Food Technology, Nutritions, and Culinary Journal Jurnal Abdimas Mandiri Neo Teknika: Jurnal Ilmiah Teknologi EDUKA : Jurnal Pendidikan, Hukum, Dan Bisnis INTEGRITAS : Jurnal Pengabdian Revenue: Jurnal Manajemen Bisnis Islam Matan: Journal of Islam and Muslim Society Jurnal Ilmu Administrasi: Media Pengembangan Ilmu dan Praktek Administrasi JURNAL RISET AKUNTANSI TIRTAYASA Res Nullius Law Journal Jurnal Teknologi dan Riset Terapan (JATRA) Motor Bakar : Jurnal Teknik Mesin Community Development Journal: Jurnal Pengabdian Masyarakat Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Fokus Manajemen Bisnis Journal of Computer Networks, Architecture and High Performance Computing Sricommerce: Journal of Sriwijaya Community Services Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Journal Coaching Education Sports Borneo Educational Journal (Borju) ARSY : Jurnal Aplikasi Riset kepada Masyarakat Yumary: Jurnal Pengabdian kepada Masyarakat JPM: JURNAL PENGABDIAN MASYARAKAT Computational and Experimental Research in Materials and Renewable Energy (CERiMRE) Jurnal Pendidikan dan Teknologi Indonesia Jurnal Farmasi Jurnal Senopati : Sustainability, Ergonomics, Optimization, and Application of Industrial Engineering Jurnal Techno Bahari MAHESA : Malahayati Health Student Journal EDUCASIA : Jurnal Pendidikan, Pengajaran, dan Pembelajaran Journal of Economics and Business Letters Al-Kawakib Jurnal Pengabdian kepada Masyarakat Bina Darma International Journal of Applied Finance and Business Studies Jurnal Impresi Indonesia International Journal of Research in Vocational Studies (IJRVOCAS) Didaktika Religia INSANIA : Jurnal Pemikiran Alternatif Kependidikan Jurnal Ilmiah Mahasiswa Raushan Fikr Pattimura Proceeding : Conference of Science and Technology JURNAL INOVASI DAN PENGABDIAN MASYARAKAT INDONESIA Edu Society: Jurnal Pendidikan, Ilmu Sosial dan Pengabdian Kepada Masyarakat Journal of Mathematics Instruction, Social Research and Opinion QiST: Journal of Quran and Tafseer Studies Prosiding Simposium Nasional Rekayasa Aplikasi Perancangan dan Industri Tsaqofah: Jurnal Penelitian Guru Indonesia ALSYS : Jurnal Keislaman dan Ilmu Pendidikan Al Muhafidz Jurnal Karya Abdi Masyarakat Jejak: Jurnal Pendidikan Sejarah Universitas Jambi Return : Study of Management, Economic and Bussines Magna: Journal of Aconomics, Management, and Business Jurnal Teknik Sipil Biner : Jurnal Ilmiah Informatika dan Komputer Jurnal Pengabdian Kreativitas Pendidikan Mahakam (JPKPM) Jurnal Gici Jurnal Keuangan dan Bisnis MODERAT: Jurnal Ilmiah Ilmu Pemerintahan Jurnal Masyarakat Madani Indonesia Eduvest - Journal of Universal Studies JBSI: Jurnal Bahasa dan Sastra Indonesia Al-Fahmu: Jurnal Ilmu Al-Qur'an dan Tafsir TAJDID: Jurnal Ilmu Ushuluddin National Multidisciplinary Sciences Applied Accounting and Management Review Jurnal RAK (Riset Akuntansi Keuangan) Jurnal Ilmiah Multidisiplin Indonesia Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang Kohesi: Jurnal Sains dan Teknologi Karimah Tauhid Academic Journal Research Journal of Food and Pharmaceutical Sciences Jurnal Pengabdian Masyarakat MUALLIMUN : JURNAL KAJIAN PENDIDIKAN DAN KEGURUAN Izzatuna: Jurnal Ilmu Al-Qur'an dan Tafsir Media Hukum Indonesia (MHI) Talent: Journal of Economics and Business Jurnal Ekonomi Pertanian dan Agribisnis IPSIKOM Management Analysis Journal Journal of Innovation and Research in Agriculture El-Mu'Jam. Jurnal Kajian Al Qur'an dan Al-Hadis Jurnal Dinamika Akuntansi Jurnal Kefarmasian Indonesia Suhuf: International Journal of Islamic Studies Mein: Journal of Mechanical, Electrical & Industrial Technology Islamic Perspective on Communication and Psychology Jurnal Pemberdayaan Masyarakat dan Komunitas Jurnal Manajemen Riset Bisnis Indonesia Jurnal Keislaman Advance Sustainable Science, Engineering and Technology (ASSET) Eduprof INOVTEK Polbeng - Seri Informatika Indonesian Governance Journal : Kajian Politik-Pemerintahan Jurnal At-Tadbir: Media Hukum dan Pendidikan Dinamika Pendidikan Jurnal Tarbiyatuna Al Mudzakarah: Journal of Islamic Studies Jurnal Teknologi dan Bisnis Cerdas Indonesian Journal of Aerospace Academia Open EDUKASIA: Jurnal Penelitian Pendidikan Islam
Abdul Rohman
Jurusan Akuntansi, Fakultas Ekonomi, Universitas Diponegoro Semarang Kampus Tembalang, Semarang 50239
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PENGARUH KARAKTERISTIK KETUA KOMITE AUDIT TERHADAP PILIHAN AUDITOR, AUDIT FEE, DAN KUALITAS AUDIT (Studi Empiris pada Perusahaan Nonkeuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022) Siregar, Addinulsyah; Rohman, Abdul
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to determine the effect of audit committee chair characteristics, consisting of gender, expertise, multiple positions and tenure, on decisions regarding auditor choice, audit fees and audit quality. The sample used in this research is non-financial companies listed on the Indonesia Stock Exchange in the 2019-2022 period. The total final sample used in this research was 781 firm-year observations. Sample selection was carried out using a purposive sampling method with predetermined conditions and criteria. In addition, the control variables used include audit committee size, gender of audit committee members, firm size, leverage, profitability, and company losses. The analytical methods used in this research are logistic regression analysis and multiple regression analysis.The results of this research found that the financial expertise of the audit committee chairman has a negative effect on audit quality. Furthermore, the results of this research also show that the expertise of the audit committee chair influences the selection of auditors for the company and the determination of audit fees. In addition, audit committee size, company size, and leverage have a positive effect on auditor selection and audit fee determination. Profitability only influences auditor selection.
PENGARUH PAJAK DAERAH, RETRIBUSI DAERAH, DAU DAN DAK TERHADAP ALOKASI BELANJA MODAL DENGAN LUAS WILAYAH SEBAGAI VARIABEL MODERASI PADA PEMERINTAH KABUPATEN / KOTA PROVINSI BANTEN Oktavia, Bella Rafti; Rohman, Abdul
Diponegoro Journal of Accounting Volume 13, Nomor 1, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

The focus of this study was to evaluate the influence of taxes, retribution, General Allocation Fund (DAU), and Special Allocation Fund (DAK), on the government's capital spending in the province of Banten.   Building upon previous research limitations, the study included the geographical area as a moderating factor in the connection between the independent and dependent variables. Utilizing a quantitative descriptive method and secondary data regression analysis of the budget reports from the local government of Banten spanning 2018 to 2022, this research delved into the collective analysis of the relationship between local revenue variables and capital expenditure. The research specifically examined how the area's expanse influenced this relationship.The results suggested that municipal taxes, retribution, and special allocation funds had no significant impact on capital spending.   Nevertheless, the General Allocation Fund had a significant effect on capital expenditure to some extent.   Furthermore, it has been demonstrated that the size of the region has a significant role in influencing the link between local revenue factors and capital expenditure at the same time.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN DI KECAMATAN JATIBARANG KABUPATEN BREBES Briliany, Ghina Khoirunisa; Rohman, Abdul
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to determine the influence of tax knowledge, quality of tax services, and village head leadership on taxpayer compliance in Jatibarang District, Brebes Regency. This research was conducted using a survey method using a questionnaire distributed to taxpayers in Jatibarang District, Brebes Regency. The data obtained was processed using the SPSS application with descriptive analysis data processing and multiple regression analysis. The sample used in this research was 97 taxpayers in Jatibarang District, Brebes Regency. The research results show that tax knowledge, the quality of tax services, and the leadership of the village head have a positive and significant influence on taxpayer compliance. It is hoped that this research will provide an illustration that there are several factors that need to be pursued in order to increase taxpayer compliance in order to realize increased tax revenues.
PENGARUH THIN CAPITALIZATION, RELATED PARTY TRANSACTION, DAN PROFITABILITAS TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022) Sofha, Nurhaliza Maridha; Rohman, Abdul
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

The research aims to test hypotheses and produce empirical findings related to the effect of thin capitalization, related party transactions, and profitability on tax avoidance. This study used purposive sampling techniques. The data used in this study are the financial statements of manufacturing companies listed on the IDX during the period 2019 – 2022  with a sample of 106. Hypothesis testing in this study used multiple linear regression analysis with the help of SPSS program version 26.The independent variables used are thin capitalization, related party transactions, and profitability. The measurement used to measure thin capitalization is proxied by  debt to equity ratio and related party transaction is proxied using related party transaction liabilities, while profitability is measured by return on assets. In addition, the dependent variable in the form of tax avoidance  is proxied using an effective tax rate.The results showed that thin capitalization had no effect on tax avoidance. Related party transactions have a positive and significant effect on tax avoidance, while profitability has a negative and significant effect on tax avoidance.
PENGARUH PENINGKATAN PAD DAN DANA TRANSFER TERHADAP BELANJA MODAL DENGAN PERTUMBUHAN EKONOMI SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Kabupaten/Kota di Jawa Tengah Tahun 2016-2021) Anthony, Aurelia Rayhandita; Rohman, Abdul
Diponegoro Journal of Accounting Volume 13, Nomor 2, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to examine the effect of increasing Regional Original Income and Transfer Funds on Capital Expenditures with Economic Growth as a moderating variable. The type of data used is secondary data. The analytical method used to test the hypothesis in this research is Moderated Regression Analysis (MRA) with the SPSS program to test the data.The population used in this research is the 2016-2021 APBD and GRDP Realization report in the Regencies/Cities of Central Java Province which consists of 35 Regencies/Cities. The sample used in this research was 210 dataThe research results show that Regional Original Income and Transfer Funds have a significant effect on Capital Expenditures, however, the Economic Growth variable as a moderating variable is unable to influence Regional Original Income and Transfer Funds on Capital Expenditures
PENGARUH PENGUNGKAPAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) TERHADAP KINERJA BANK PADA MASA SEBELUM DAN SELAMA PANDEMI COVID-19 Verina, Dhea Chandra; Rohman, Abdul
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

            This research aims to examine the effect of environmental, social, and governance disclosure on bank performance before and during the covid-19 pandemic period and to test the differences of ESG disclosure before and during the covid-19 pandemic period. This research uses environmental, social, and governance disclosure as independent variable and bank performance represented by ROA as the dependent variable.            The population used in this research are banking sector companies that listed on the Indonesia Stock Exchange in 2017-2019 for regression model 1 and 2020-2022 for regression model 2. Using the purposive sampling method, 36 research samples were used in regression model 1 and 2. The statistical technique used in this research is panel data regression analysis and paired sample t-test analysis with E-views 13 to test the hypotheses.            The results of this research show that environmental disclosure has an insignificant positive effect on ROA before the covid-19 pandemic period and has a significant positive effect during the covid-19 pandemic period, social disclosure has an insignificant positive effect on ROA before the covid-19 pandemic period and has an insignificant negative effect during the covid-19 pandemic period, governance disclosure has a significant negative effect before the covid-19 pandemic period and has an insignificant positive effect during the covid-19 pandemic period. This research also finds that there is a significant difference between ESG disclosure before and during the covid-19 pandemic period.
ANALISIS PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN (Studi Empiris pada Perusahaan Sektor Perbankan yang terdaftar di Bursa Efek Indonesia Tahun 2021-2023) Nur'aini, Mutiara Shafa; Rohman, Abdul
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to analyze the influence of good corporate governance on financial performance. The independent variable contained in this research is the good corporate governance mechanism which consists of the number of independent board of commissioners, number of board of directors, number of audit committees, institutional ownership, managerial ownership, and company size. The dependent variable in this research is financial performance which is proxied by the capital adequacy ratio (CAR). The population in this research is banking sector companies listed on the Indonesia Stock Exchange in 2021-2023. By using the purposive sampling method and taking samples based on certain criteria, 99 samples were obtained that were suitable for use. This research was conducted using multiple regression analysis methods.The results of this research reveal that the number of independent board of commissioners has a significant positive effect on financial performance. Meanwhile, institutional ownership and company size have a significant negative effect on financial performance. This research also found that the number of board of directors, number of audit committees and managerial ownership did not have a significant effect on financial performance.
PENGARUH THIN CAPITALIZATION, KETIDAKPASTIAN LINGKUNGAN, DAN KESULITAN KEUANGAN TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2020 – 2022) Putri, Jeficca Fania; Rohman, Abdul
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to test and obtain empirical evidence of the effect of thin capitalization, environmental uncertainty, and financial distress on tax avoidance. The population in this research are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2020-2022 with a total of 192 companies. The sample was selected using purposive sampling method.In this research, the independent variables used are thin capitalization, environmental uncertainty, and financial distress. Thin capitalization is measured using the Debt to Equity Ratio (DER), while environmental uncertainty is measured through sales volatility, and financial distress is measured using the Springate model (S-Score). While the dependent variable in this research is tax avoidance as measured by Effective Tax Rate (ETR).This research uses multiple linear regression analysis method to see how the independent variable affects the dependent variable. The results of this research indicate that thin capitalization and environmental uncertainty have a negative and significant effect on tax avoidance. While the financial distress variable has a positive and significant effect on tax avoidance.
Konsep Pendidikan Islam dan Pemikiran Pendidikan Islam: Sebuah Literatur Review Safitri, Lis; Nurlaela, Nurlaela; Wahyudin, Wahyudin; Asyik, Noor; Rohman, Abdul
Matan : Journal of Islam and Muslim Society Vol 5 No 1 (2023): Matan: Journal of Islam and Muslim Society Vol 5 (No 1) 2023
Publisher : Institute of Research and Public Service Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20884/1.matan.2023.5.1.9113

Abstract

This research aims to find the concept of education in general and Islamic education based on the definitions expressed by scholars. This research is a literature review employing a scoping literature review approach. The results show that the definition of limited-broad education is a solution to the fragmentation of the definition of education in the broad term (throughout life) and education in the narrow term (classroom learning). Islamic education is based on Islamic principles in the Quran and Hadith or theories developed by scholars based on these principles. Scholars categorize Islamic educational thought based on different perspectives regarding its objectives, and educational thought can be categorized as humanism, perennials, essentialism, reconstructionism, and behaviorism. Regarding religious content, educational thought can be categorized as education in the wall, at the wall, and beyond the wall. Another categorization is religious-conservative (al-muhafizh), religious-rational (al-din al-'aqlani), and pragmatic-instrumental (al-dara`i).
Unifikasi Kelompok Keagamaan Islam Berbasis Multi Interdisipliner Menuju Masyarakat Madani Rohman, Abdul; Nurlaela, Nurlaela; Munasib, Munasib
Matan : Journal of Islam and Muslim Society Vol 5 No 2 (2023): Matan: Journal of Islam and Muslim Society Vol 5 (No 2) 2023
Publisher : Institute of Research and Public Service Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20884/1.matan.2023.5.2.9411

Abstract

The purpose of this article is to reveal the problems of friction, conflict, and divisions that occur among Muslims, which are spread across several groups such as Nahdlatul Ulama, Muhammadyah, Jama'ah Islam, Tabligh Jama'ah, Salafi, and Ahmadiyah. In general, each group claims to be the appropriate group, so they are trapped in bigotry based on their group, doctrine, fatwa, or their leaders. The method of this study is library research in which the approach is carried out in a multi-disciplinary manner, namely through the science of interpretation, hadith, ushul fiqh, and sociology. The method of this study is based on library research in which the approach is carried out in a multi-disciplinary manner, namely through the science of interpretation, hadith, ushul fiqh, and sociology. The study's results found: 1) Islam highly upholds unity within the ummah. The prohibition of division has been imposed since the prophet's time before the Prophet Muhammad was revealed to the world. Therefore, the existence of religious groups should be to strengthen people and religion to try to avoid the perception of a single truth claim so as not to be trapped in the fanaticism of the group, schools of thought, fatwa, as well as towards their leaders; 2) Unification of religious groups can occur if it is based on intellectual awareness. This awareness can penetrate ideologies, schools of thought, and cultures. Without this awareness, unification is challenging to achieve; and 3) Intellectual awareness can be achieved through intellectual collaboration between religious group leaders. This intellectual awareness is a gateway to civil society, which has the characteristics of being open to knowledge, egalitarianism, and equality in the community, respecting human rights, respect for achievements, being highly civilized, and abandoning primordial attitudes.
Co-Authors -, Sutriyanto Abda Abda Abdillah, David Fahmi Abdul Aziz Abdul Ghofar Abdul Majid Abdul Rahman Abdullah Abdullah Abdullah Zainur Rouf Abner Hamonangan, Jefri Abu Bakar, Nor Kartini Achlami HS., MA. Achmad Fudholi Achmad Hidayatullah, Achmad Achmad Tarmizi Achmad Wildan Kurniawan, Achmad Wildan Ade Pratama Adhistya Rizky Bestari Agung Endro Nugroho Agung, RM. Hasbi Pratama Arya Agus Wiyono Agustin, Niyar Candra Agustina Styawan, Anita Agustinus Yuswanto, Agustinus Ahmad Ahmad Ahmad Kholil Ahmad Muthohar Ahmad Nurkhin Ahmad Saifulloh Ahmad Tafsir, Ahmad Ahmad Taufiq AIDA SYARIF Akbar, Muhammad Robbani Akbar, Tarmizi Akmala, Shafira Alan Prahutama Ali Djamhuri Ali Maksum Ali Murtadho Aliem Sudjatmiko ALMonawer, Faisal Hamad Ambo' Dalle, Abd. Rahman Amdi Noviwijaya Amin Amin Amin Ana Mufarida, Nely Ana Tsalitsatun Ni'mah Andi Suhendi Andri Prisda Tyaka Andria Arisal, Andria Andrianto, Usman Andryani, Putu Cisya Anggita Rosiana Putri Anggra, Fiveriati Anggraini, Lala Anggriani, Firhani Anief Rufiyanto Antariksih, Daisy Dwijati Kumala Ratna Anthony, Aurelia Rayhandita Anwar Hartanto, Mastu Any Guntarti Arbain Arbain, Arbain Archanti, Amelia Rachma Arianto, Fery Arief Aditya, Satria Arief Nurrochmad Arieff Salleh Rosman Arifton, Arifton Arini, Rien Larasati Ariwiyono, Nopem Ariyanto Setyawan ASPAHANI ., ASPAHANI Astuti, Rini Widya Astutik, Endang Puji Audi, Moch. Julian Rizqy Auliasari, Yasmin Awidarta, Kevin Azizah, Ansatul Bahari, Fadhil Achmad Agus Bali Geroda , Godefridus Bali Geroda, Godefridus Bambang Antoko Bambang Setiadi Bin Cecep Mustopa, Rodhi Hakiki Bisono, Widyatmaja Wendra Brantasari, Mahkamah Briliany, Ghina Khoirunisa Budi Haryanto Budiman, Anton Indra Burhanuddin Burhanuddin Butlam, Qoree Cahyaningrum Giyanto, Sinta Cahyaningrum, Safira Candra, Riki Candri Candri Chairul Anam, Chairul Chandrawati, Titi Chrisnawati, Venny Christian Wiradendi Wolor Churrahman, Taufik Dachriyanus Dachriyanus Daniel Happy Putra Daspar Daspar Dedi Kuswandi Dedi Rahman Nur Defriono , Ilham Deik, Mohammad Dewi, Suryani Kurnia Diah, Yuliansyah M Dian Alan Setiawan Dias Indrasti Didit Haryadi Dikha Anugrah Dinafa, Aya Sofia Dinar, Dinar Djoko Santosa Djoko Susanto Djoko Wahyono Doddy Aditya Purnomo Dwinta Mulyanti Dyah Ayu Widyastuti Dzul Rachman, Dzul Edi Mulyadi Edi Pramono Efriandy, Iwan Eko, Rochmad Ela Sartika Ela Suryani Elfayang Rizky Ayu Puspitasari, Elfayang Rizky Elis Puspitasari Ely Trianasari Endang Lukitaningsih Endro Unugroho, Agung Ermadiani, Ermadiani Erni Wijayanti, Erni Fa'atin, Salmah Fabian Fadhly Jambak Fachrurrozie Fahrur Rozi Fajar A. Lumakso, Fajar A. Fajran, Muhammad Faleh Setia Budi Farahwahida Mohd. Yusoff Farisya Nurhaeni Fariz Farrih Izadi Farma Pasaribu, Indah Fatah Syukur, Fatah Fatma, Diniyatul Fatmawati, Fastri Fauzan Prasetia, Irsyad Febryan Maula, Ince Suil Fernandez, Ceferino Carrera Fernando, David Fikri, Muhammad Dhiaul Firdousi, Muhammad Anwar Friska, Friska Geroda, Godefridus Bali Gustav Qhadafi, Muhammad Leonard Hadi Pramono Hanifah, Risti Hanifah Hardiko, Nova Dwi Harhab, Khalik Fazarin Harini, Cicik Haris Abizar, Haris Harja, Sri Lestari Hartono Hartono HARTONO, SOETANTO Haryanda, Feren Hasan Mukhibad Hasanah, Nurul Azizah Hasanudin, Agus Ismaya Hasanudin, Maulana Hayati, Eni Nur Hazyimara, Karunia Hendra Wahyudi, Agus Heni Noviarita Heni Rizqiati Heriyadi, Akhmad Heru Sasongko Hidayat, Syafira Kamilatul Hiping, Maria Goretti Adella Kornelia Yulianti Huda, Ulul Husnul Khotimah I Dewa Ayu Intan Pradnyadari, I Dewa Ayu Intan Ika Sasti Ferina, Ika Sasti Ilham Basri K Ilham Kurniawan Ilhamsyah Putra, M. Alfan Ilma, Alfadlilah Ilmi, Wafi Bahrul Iman Sunendar Indu Prasetya Ning Rahayu Irnawati Irnawati Isda, Raiyyan Rahmi Iskandar Iskandar Ismail I, Ismail Iswahyudi Joko Suprayitno Jaka Isgiyarta Jaka Suwita Jang, Young Pyo Jejen Hendar Kanom, Kanom Kesuma, Nilam Khafidoh, Khafidoh Khairul Muzaka Khamisah, Nur Khanifah Khanifah Khoirul Muhtadin Khotiah, Titik Kornelia Yulianti Hiping , Maria Goretti Adella Kosjoko Kosjoko Kurnia M, Fakhruddin Kurniasih, Esy Kurniawan, Aszhari Kurniawan, Edi - KURNIAWAN, FAROHAJI Kusbandhono, Erryk Kusuma, Amir Reza Kusumadewi, Awal P. Kusumaningrum, Permata Kusumoaji, Danartomo Kuwat Triyana Laela Hayu Nurani Langgeng Budianto Lestari, Tri Lukitadi, Projek Priyonggo Sumangun Lukmanul Hakim M. Kholid Muslih M. Sali, Jakariah Maftuchach, Viniyati Majid, Muhammad Syahdan Manggo, Tasya Faradillah Margaliu, Muhammad Fikrinala Margi Kurnianingsih Marlyn Dian Laksitorini, Marlyn Dian Maryati, Yeti Sri Maryuni, Yuni Mastrianto, Agus Maulidha, Annisa Salma MG. Adella kornelia Yulianti. H Milwan, Milwan Mintarti Mintarti, Mintarti Mita Amalia Raraswati MMSI Irfan ,S. Kom Moh. Isom Mudin Moh. Yardho Mohamad Da'i Mohammad Muslih Moza Dela Fudika, Moza Dela Mubaroka, Barikli Muh.Haikal Dwi Atabik Muhammad Ali Muhammad Irfan Muhammad Rizki Kurniawan, Muhammad Rizki Muhtamiroh, Siti - Muksin MUNASIB MUNASIB, MUNASIB Muntohir, M. Musmuallim Muthohar, Ahmad - Muthoifin Mutia Kusuma Wardani Muttaqien, Ghazi Abdullah Muttaqin, Fasial Muzaka, Khairul Nadhira, Hafifah Hasya Nadiah, Nurul Nancy Dewi Yuliana Nanda Saifullah Sulaiman, Teuku Nandi Nandi, Nandi Nareswari, Ardhia Devitha Nawwaruddin, Hazza Hammam Nawwaruddin, Hazza' Hammam Ngurah Agung Dewantara Putra, I Gusti Ningrum, Karina Primatyas Noor Asyik Nova, Yuzon Sutrirubiyanto Novan Adi Setyawan Novichasar, Suamanda Ika Nur Rifa Da’i, Rahmat Adi Nur'aini, Mutiara Shafa Nurcahyani, Novi Nurfitria Ningsih Nurhasanah Nurhasanah Nurlaela NURLAELA NURLAELA Nurniswati Nurniswati Nurul Chasanah Nurul Hidayati Nurullah, Asfeni Okky Widya Arintasari, Okky Widya Oktapiani, Putri Eriana Oktavia, Bella Rafti Oloan, Achdri Oruw, Arikus Palahudin Palma, Miguel Pane, Widi Syahtia Paramitha, Sandey Tantra Pasaribu, Indah Farma Patmawati Patmawati, Patmawati Permadi, Niki Veranda Agil Permana, Dede Permatasari, Lina Pitaloka, Nirwana Asri Diah Pramesti, Desta Wulandari Pranata, Sofyan Puji Pranowo, Widhi Prasetya, IGNA Satria Prasetyo, Dwi Wahyu Pratama, Jodi Setya Preacyllia, Abellinda Prihadi, Kususanto Ditto Priya Haresmita, Perdana Prof. Dr. I Wayan Rasna,M.Pd . Pujaroh, Siti Puji Harto Purnomo, Doddy Aditya Purwanto Putra, Riki Candra Putri Nur Anggraini Putri, Jeficca Fania Putriyandari , Rofily Raharjo Raharjo Rahayu, Novelita Rahman, Anisa Rahman, Julia Fatia Rahman, Ryan Arief Rahmawati, Renita Rahmawati, Wahidah RAMADHAN, NURMAN Ramadhan, Yandy Efrianna Ramdany, Ramdany Ratieh Widhiastuti Ratna Asmah Susidarti Ratno Agriyanto Rendy Cahyo Hadiwijaya Retno Murwanti Riano Roy Purnaditya, Riano Ricka Prasdiantika Ridwan, Inayatilah Rindanigsih, Ida Risdiani, Risdiani Rizky, Lutvia Dian Alvanda Rochcham, Muhammad Rochmawati Daud, Rochmawati Rofily Putriyandari, Rofily Rohamini, Robi Rohmah , Annisa Rohmah, Annisa Rohmat Mujahid, Rohmat Rojikun, Ahmad Ronny Martien Rony, Zahara Tussoleha RUHIYAT, ABDURRASYID Rulianto, Jangka Rumanian, Tigran Rumiyati Rumiyati, Rumiyati Rusdianasari Rusdianasari Ruslie, Caroline Rustiana, Mega Rusydah, Muthia Kautsar safitri, Lis Saifuddin, M. Sanjaya, Ucta Pradema Santoso, Emie Saragih, Andreas Cahya U.R.P. Sari Lestari Sari, Miftiana Nugraha Sari, Yuliana Indah Saripudin Saripudin Sariyatun Sariyatun Satrio Yudho Widiantoro Selamet Riyadi Selvi Setiawan, Puguh Aji Hari Setiyawan, Indra Budi Setyaningsih, Widiastuti Shahrel Ahmad SA Sharon Eunike Lario, Claresta Shorea Helminasari Sihombing, Melina Yosephine Siregar, Addinulsyah Siti Aisiyah Siti Muhtamiroh, Siti Siti Setianingsih Sofha, Nurhaliza Maridha Soleha, Renita Solikhun Arifin Sonia Sophian, Alfi Sosidah Sosidah, Sosidah So’im, Subagio Sri Mujiyono Sri Rahayu, Ninik Sri Rokhlinasari Srifariyati, Srifariyati Stiawan, Romi Adetio Styawan, Anita A. Suara, Mahyar Subagus Wahyuono Subhan Sudibyo Martono Sufiati Bintanah Sugeng Riyanto Sukaena, Sukaena Sukandar, Aan Sulastri, Meti Sumasaputra, Hendry Pramudipta Sumiran, Sumiran Suntoro, Adib Fattah Suranto, Wawan Surya Raharja Suryaningsih, Maria Sutinah, Cucu Suyono Suyono Syahril Syahtia Pane, Widi Syamsudin Syamsudin Syarifuddin Syarifuddin Syifauddin, Muhammad Syifauddin, Muhammad - Tarmedi, Emed Taufiq, Wildan Taufiqurrahman Taufiqurrahman Tedjo Sukmono Tiani Wahyu Utami Tito Anantyo Hartono, Tito Tri Hastono Tri Jatmiko Wahyu Prabowo, Tri Jatmiko Wahyu Tri Lestari Tri Rini Nuringtyas Trimelawati, Reni Triwahyudi . Tuti Suartini Ubaidillah Ubaidillah Ubaidillah Ulfah, Indriana Utik Bidayati, Utik Vendra, Chiesa Krisnaya Verina, Dhea Chandra Wahib, Moh Faris Nur Wahid, M Abdul Wahyudi Wahyudi Wahyudin Wahyudin Wana, Desty Wardah Suweleh, Wardah wati, Eliya Wibisono, Bagas Wibowo, Tubagus Umar Syarif Had Widya Parimita, Widya Widyaningrum, Diptya Wildana Wargadinata Windarsih, Anjar Yaakob B. Che Man Yane Regiyana, Yane yanto, Adi Yap, Helen Yeusy, Rachel Yoga Bayu Adi Yuliana Noor Setiawati Ulvie Yunus, Badruzaman Yunus, Meila Filhasni Zarkasyi , Amal Fathullah Zubaydah, Wa Ode Sitti Zulaiha, Eni