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All Journal Jurnal Reviu Akuntansi dan Keuangan ETIKONOMI JURNAL ECONOMIA Jurnal Keuangan dan Perbankan Jurnal Ekonomi Modernisasi Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review Jurnal Ilmiah Mahasiswa FEB JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma TEMA (Jurnal Tera Ilmu Akuntansi) The International Journal of Accounting and Business Society Journal of Accounting and Investment Asian Journal of Accounting Research MIX : Jurnal Ilmiah Manajemen JABE (Journal of Accounting and Business Education) Jurnal Akuntansi Aktual AFRE Accounting Financial Review Assets: Jurnal Akuntansi dan Pendidikan EKUITAS (Jurnal Ekonomi dan Keuangan) JIA (Jurnal Ilmiah Akuntansi) Journal of Applied Business, Taxation and Economics Reseach Jurnal Akuntansi dan Keuangan Indonesia Basic and Applied Accounting Research Journal Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Bambang Subroto
Fakultas Ekonomi Dan Bisnis Universitas Brawijaya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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The Role of Political Connections in the Relationship Between Managerial Ability and Fraudulent Financial Statements Yahya Yeshua Ahmad; Bambang Subroto; Sari Atmini
Journal of Accounting and Investment Vol 23, No 3: September 2022
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (452.722 KB) | DOI: 10.18196/jai.v23i3.14493

Abstract

Research aims: This study seeks to prove empirical evidence regarding the effect of managerial ability on fraudulent financial statements.Design/Methodology/Approach: The population of this study was manufacturing firms listed on the Indonesia Stock Exchange in the 2017-2019 period. The data met the criteria of as many as 90 companies with a total of 270 observations. Then, hypothesis testing in this research used moderated regression analysis.Research findings: Study outcomes demonstrated that managerial ability positively impacted fraudulent financial statements. Furthermore, the positive influence of managerial ability on the fraudulent financial statement was weaker when the company was politically connected.Theoretical contribution/Originality: This study provides empirical evidence regarding the heterogeneity of managerial ability and political connections as predictors of fraudulent financial statements.Practitioner/Policy implication: The study result provides a reference for regulators to provide more effective oversight of companies with superior managerial capabilities and is politically connected.Research limitation/Implication: The limitations in this research can be considered to formulate further research related to variable measurement. In addition, no single measurement method can explain various conditions.
The Effect Of Company Financial Performance On Bond Ratings With GCG As Moderating Variable Ronny Firmansyah Nirwana; Bambang Subroto; Aulia Fuad Rahman
Jurnal Keuangan dan Perbankan Vol 26, No 3 (2022): JULY 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v26i3.7840

Abstract

This study aims to test and empirically prove the effect of the independent variables (return on assets, current ratio, debt to equity ratio and total asset turnover) on the dependent variable, namely bond ratings, with Good Corporate Governance (GCG) as moderating variable (independent commissioners, institutional ownership, managerial ownership and audit committee). The research data uses non-financial companies sourced from www.idx.co.id and the official website of PT PEFINDO in the 2015-2020 period with a total sample of 261 companies. The results of the study found that return on assets, current ratio and debt to equity ratio had an effect on bond ratings, while total asset turnover had no effect on bond ratings. GCG does not significantly strengthen or weaken the relationship of return on assets, current ratio, debt to equity ratio and total asset turnover to bond ratings.
PENGUNGKAPAN PRO FORMA DAN KEPUTUSAN INVESTOR: UJI EMPIRIS TEORI SIGNALING DAN TEORI PASAR EFISIEN DI BURSA EFEK INDONESIA (BEI) Yohanis Rura; Bambang Subroto; Made Sudarma; Rosidi Rosidi
Jurnal Akuntansi Multiparadigma Vol 2, No 2 (2011): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (181.441 KB) | DOI: 10.18202/jamal.2011.08.7120

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Pro Forma Disclosures And Investor Decision: Signaling Theory Empirical Test and Efficient Market Theory In Indonesia Stock Exchange (BEI).The objective of research is to examine the signaling theory and efficient market theory whether the “quality” firms marketed their firm using pro forma disclosure and not mislead the investors. The pro forma disclosure of inside information is made to remote the investors from the effect of adverse selection.The research approach is quantitative with multiple regression analysis. Research sample includes 113 firm years from 2001 to 2008. The hypothesis test indicates the mixed result. The finding of research does not support the signaling theory that the “quality” firms give a signal to market through pro forma disclosure. Other important finding shows that the simultaneous test empower the efficient market theory by confirming that the market response to the day when the information is published. Pengungkapan Pro Forma Dan Keputusan Investor: Uji Empiris Teori Signaling Dan Teori Pasar Efisien Di Bursa Efek Indonesia (BEI).Penelitian ini bertujuan untuk menguji signaling theory and efficient market theory apakah “kualitas” perusahaan dalam memasarkan diri menggunakan pengungkapan pro formadan tidak menyesatkan investor. Pengungkapan pro forma atasinside information dibuat untukmencegah investor dari efek adverse selection. Penelitian ini menggunakan pendekatan kuantitatif dengan alat uji multiple regression analysis.Sampel penelitian terdiri dari 113 perusahaan dalam kurun waktu 2001 hingga 2008.Hasil uji hipotesis menunjukkan mixed result. Temuannya tidak mendukung signaling theoryyang menyatakan bahwa “kualitas” perusahaan memberikan sinyal kepada pasar melalui pengungkapan pro forma.Temuan lainnya mengatakan bahwa teori pasar efisien terkonfirmasi pada respon pasar pada hari di mana informasi dipublikasikan.
The effect of intellectual capital on market performance with bank efficiency as a mediation variable Siti Rachmah; Bambang Subroto; Imam Subekti
Journal of Accounting and Investment Vol 24, No 2: May 2023
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v24i2.17394

Abstract

Research aims: The COVID-19 pandemic caused capital market conditions, especially the banking sector, to decline. Therefore, a strategy is needed to help increase the market value of banking companies so that capital market conditions for the banking sector can be stable. The plan that can be implemented is to properly improve the management of the company's intellectual capital and improve efficiency in these banking companies so that the banking industry can develop and regain its existence in the capital market. This study aims to empirically test and prove the effect of intellectual capital on market performance mediated by banking efficiency.Design/Methodology/Approach: This study used a quantitative approach with a sample of banking sector companies on the Indonesia Stock Exchange in 2017-2021. The data met the criteria of 37 companies with a total of 117 observations. The banking efficiency testing method used Data Envelopment Analysis (DEA). Furthermore, the analysis of the hypothesis testing phase utilized multiple linear regression methods.Research findings: The study revealed that intellectual capital positively affected market performance. Second, intellectual capital had a positive impact on banking efficiency. Third, banking efficiency had a positive effect on market performance. Fourth, banking efficiency could fully mediate the relationship between intellectual capital and market performance.Practical and Theoretical Contribution/Originality: This study can provide input to companies to obtain high corporate value and competitive advantage. Thus, companies must pay attention to their intellectual capital. The results of this study were empirical evidence of the resource-based view theory in the utilization of intellectual capital and provided empirical evidence regarding the effect of intellectual capital on market performance through bank efficiency as a mediating variable.Research limitation: Business efficiency measurement utilized a non-parametric approach using Data Envelopment Analysis which has the limitation that each input and output unit is identical to other units of the same type.
Pengaruh Persepsi Kemudahan, Persepsi Kemanfaatan, Dan Kepercayaan Terhadap Minat Dan Penggunaan Aktual Dompet Digital Shopeepay Pada Generasi Muda Se-Malang Raya Aisha Nanda Elyasha; Bambang Subroto
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 4 (2023): 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.2023.2.4.154

Abstract

This study examines the direct and indirect effect of perceived ease of use, perceived usefulness, and trust on the intention and actual use of Shopeepay e-wallet among the younger generation in Greater Malang. This research was conducted on young people between the ages of 18 and 26 years in the Greater Malang covering Malang City, Malang Regency, and Batu City. The samples of 266 respondents were selected through convenience sampling. The research hypotheses were tested by path analysis through a Structural Equation Model (SEM) approach based on Partial Least Square (PLS). The results of this study indicated that the intention and actual use of the Shopeepay e-wallet among the younger generation in Greater Malang could be improved by perceived usefulness, trust, and perceived ease of use mediated by perceived usefulness. The intention and actual use of Shopeepay were likely to increase through progressively better-perceived usefulness, perceived ease of use, and trust between users and Shopeepay. Abstrak Penelitian ini bertujuan untuk menguji pengaruh langsung dan tidak langsung dari persepsi kemudahan, persepsi kemanfaatan dan kepercayaan terhadap minat dan penggunaan dompet digital Shopeepay pada generasi muda se-Malang Raya. Penelitian ini dilakukan pada seluruh generasi muda dengan rentan usia 18 hingga 26 tahun di wilayah Malang Raya yang mencakup Kota Malang, Kabupaten Malang dan Kota Batu. Teknik pengambilan sampel dalam penelitian ini adalah convenience sampling dan diperoleh data sebanyak 266 responden. Pengujian hipotesis penelitian dilakukan dengan analisis jalur melalui pendekatan Structural Equation Model (SEM) berbasis Partial Least Square (PLS). Hasil penelitian ini menunjukkan bahwa minat dan penggunaan dompet digital Shopeepay pada generasi muda di Malang Raya dapat ditingkatkan dengan faktor dari persepsi kemanfaatan, kepercayaan dan persepsi kemudahan yang dimediasi dengan persepsi kemanfaatan. Minat dan penggunaan Shopeepay akan meningkat apabila persepsi kemanfaatan, persepsi kemudahan dan kepercayaan antara individu dengan Shopeepay semakin baik.
PERAN PENDEKATAN ANTAR DISIPLIN TERHADAP PENILAIAN RISIKO PENYALAHGUNAAN ASET Guindra Pramudi Nugraha; Bambang Subroto; Aulia Fuad Rahman
Jurnal Akuntansi Multiparadigma Vol 4, No 2 (2013): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (613.006 KB) | DOI: 10.18202/jamal.2013.08.7195

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Abstract: The Role of Inter Disciplinary Approach to Asset Misappropriation Risk Assessment. This study compares the judgment ability in asset misappropriation risk assessment between groups. Between-subject experiment was applied to 19 participants which were divided into three experimental groups, provided with interdisciplinary knowledge through random assignment : (1) group provided with Committee of Sponsoring Organizations (COSO) Framework and fraud triangle, (2) group provided with COSO Framework, and (3) group provided with fraud triangle from criminology. Nonparametric statistic chi-square and fisher’s exact test were employed. The result showed that there is no judgment difference between groups. The effect of interdisciplinary approach only increases one’s knowledge in memorizing, reproducing, and limitation in applying the concept.Abstrak: Peran Pendekatan Antar Disiplin terhadap Penilaian Risiko Penyalahgunaan Aset. Studi ini membandingkan kemampuan penilaian risiko penyalahgunaan aset bagi kelompok yang memperoleh pendekatan antar disiplin dengan yang tidak memperoleh pendekatan antar disiplin. Between-subject experiment dilakukan terhadap 19 partisipan yang dibagi ke dalam tiga kelompok eksperimen : (1) kelompok memperoleh pemahaman kerangka Committee of Sponsoring Organizations (COSO) dan segitiga faktor kecurangan, (2) kelompok memperoleh pemahaman kerangka COSO, dan (3) kelompok memperoleh pemahaman segitiga faktor kecurangan. Analisa statistik nonparametrik chi-square dan fisher’s exact test menunjukkan bahwa tidak terdapat perbedaan penilaian risiko diantara kelompok yang diuji. Pemberian pendekatan antar hanya mampu meningkatkan pengetahuan seseorang dalam mengingat dan mereproduksi serta mengaplikasikan konsep tersebut secara terbatas.
MINAT KEPERILAKUAN INDIVIDU MENGGUNAKAN PIRANTI LUNAK SEBAGAI PENUNJANG PELAPORAN KEUANGAN Narulita Rahmi Azriani; Bambang Subroto; Zaki Baridwan
Jurnal Akuntansi Multiparadigma Vol 4, No 3 (2013): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (495.903 KB) | DOI: 10.18202/jamal.2013.12.7206

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Abstract: Individuals Behavioural Interests Using Software as Financial Reporting Supporting. This study examines determinant of behaviour intention using financial reporting software. The research combined Technology Acceptance Model (TAM) and Theory of Planned Behaviour (TPB) construct. Survey method was used to collect data and 141 questionnaires were distributed to the Bank Perkreditan Rakyat’s staff (BPR) who operated financial reporting software. The results shows that intention to use software is positively affected by Perceived Ease of Use (PEU), Attitude, and Perceived Behaviour Control (PBC). While perceived usefulness and subjective norms do not influence individual behaviour intention.Abstrak: Minat Keperilakuan Individu Menggunakan Piranti Lunak sebagai Penunjang Pelaporan Keuangan. Penelitian ini bertujuan untuk menguji determinan minat keperilakuan individu menggunakan piranti lunak penunjang pelaporan keuangan. Studi ini menggabungkan konstruk model Technology Acceptance Model (TAM) dan Theory of Planned Behaviour (TPB). Penelitian ini menggunakan metode survei dengan responden penelitian sebayak 141 karyawan Bank Perkreditan Rakyat (BPR) Malang Raya yang sehari-hari menggunakan piranti lunak. Hasil penelitian menunjukkan bahwa minat keperilakuan individu menggunakan piranti lunak secara positif dipengaruhi oleh persepsi kemudahan, sikap, dan kontrol perilaku individu, sedangkan, persepsi kegunaan dan norma subjektif tidak memengaruhi minat keperilakuan individu.
Fair Value Accounting and Earnings Management Using LLP and Realized Gains and Losses: Study in Banking Industry Listed on Indonesia Stock Exchange Ulfa, Ice Maria; Subroto, Bambang; Baridwan, Zaki
Jurnal Economia Vol 14, No 2: October 2018
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (984.432 KB) | DOI: 10.21831/economia.v14i2.19560

Abstract

Abstract: Fair Value Accounting and Earnings Management Using LLP and Realized Gains and Losses: Study in Banking Industry Listed on Indonesia Stock Exchange. This study examines whether earnings management can be limited by the implementation of fair value accounting in banking industry. The main contribution of this study is  providing provide empirical evidence about the impact of fair value accounting on earnings management in Indonesia. Earnings management is proxied by loan loss provision (LLP), the realized of gains and losses, and the trade-off between realized gains and losses and LLP following Bratten et al (2013). The study provides empirical evidence that earnings management is still performed by banks, by using LLP, realized gains and losses and also occurs trade-off between LLP and realized gains and losses as means to perform earnings management in accordance with the needs of management. If banks are exposed to fair value accounting, managers will have more flexibility in reporting banks’ financial performance to present a desired earning, by  providing them with additional earning managements tools. These findings can be informative for policymakers, banking practitioners, and academics.  Keywords: earnings management, fair value accounting, LLP, realized gains and losses, trade-off LLP and realized gains and losses.Abstrak: Akuntansi Nilai Wajar dan Manajemen Laba menggunakan CKPN dan Realized Gains and Losses: Studi pada Industri Perbankan yang terdaftar di Bursa Efek Indonesia. Studi ini bertujuan untuk meneliti apakah manajemen laba dapat dibatasi oleh penerapan akuntansi nilai wajar dalam industri perbankan. Kontribusi dari penelitian ini adalah untuk memberikan bukti empiris tentang dampak penerapan akuntansi nilai wajar pada manajemen laba di Indonesia. Manajemen laba diproksikan oleh cadangan kerugian penurunan nilai (CKPN), realized of gains and losses, dan trade-off antara realized of gains and losses dan CKPN mengikuti model penelitian Bratten et al (2013). Studi ini memberikan bukti empiris bahwa manajemen laba masih dilakukan oleh bank menggunakan CKPN, realized of gains and losses dan juga terjadi trade-off antara CKPN dan realized of gains and losses sebagai sarana manajemen laba sesuai dengan kebutuhan manajemen. Konsekuensi dari paparan bank terhadap akuntansi nilai wajar dapat meningkatkan fleksibilitas manajer dalam melaporkan penghasilan yang diinginkan dengan memberikan mereka alat manajemen laba. Temuan-temuan tersebut dapat bersifat informatif bagi pembuat kebijakan, anggota industri perbankan, dan akademisi. Kata kunci: manajemen laba, akuntansi nilai wajar, CKPN, realized gains and losses, trade-off CKPN dan realized gains and losses.
Effect of External Factors of Technology Acceptance Model Toward Technology Acceptance of Online Travel Agent Waluyani, Risma Candra; Subroto, Bambang; Purnomosidhi, Bambang
Jurnal Economia Vol 14, No 2: October 2018
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (880.321 KB) | DOI: 10.21831/economia.v14i2.20745

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Abstract: Effect of External Factors of Technology Acceptance Model Toward Technology Acceptance of Online Travel Agent. This study aimed to identify and analyse internal factors and external factors which affect the intention of Universitas Brawijaya students to use online travel agent service. Samples were selected by using nonprobability sampling technique and convenience sampling method. The instrument of this study was online questionaires whose result were analyzed by SEM-PLS. This study found that personal innovativeness and self-efficacy affected how students perceive that online travel agent service is easy to use and it is useful for them. Student’s perception, trust in online travel agent service, and information obtained from others affected students’ attitude to use online travel agent service. Furthermore, students who feels that online travel agent technology is useful for them will have positive attitude on the existence of online travel agent service and they wil also have intention to use the online travel agent service. Keywords: Online travel agent, behavioral intention, internal factors, external factors.Abstrak: Pengaruh Faktor Eksternal Technology Acceptance Model Terhadap Penerimaan Teknologi Online Travel Agent. Tujuan penelitian ini adalah untuk menguji faktor internal dan faktor eksternal yang mempengaruhi minat mahasiswa Universitas Brawijaya untuk menggunakan agen perjalanan online. Sampel penelitian dipilih menggunakan teknik nonprobability sampling dengan metode convenience sampling. Instrumen penelitian ini adalah kuesioner yang dibuat secara online dengan bantuan google form dan dianalisis dengan SEM-PLS. Hasil penelitian ini menunjukkan bahwa inovasi pribadi dan keyakinan sendiri mepengaruhi persepsi mahasiswa bahwa teknologi agen perjalanan online mudah digunakan, yang selanjutnya membuat mereka berpendapat bahwa teknologi agen perjalanan online berguna bagi mahasiswa. Persepsi mahasiswa bahwa teknologi agen perjalanan online berguna bagi mereka, kepercayaan terhadap teknologi agen perjalanan online, dan informasi yang diperoleh dari orang lain melalui internet mempengaruhi sikap mahasiswa untuk menggunakan teknologi agen perjalanan online. Selanjutnya mahasiswa yang berpendapat bahwa teknologi agen perjalanan online berguna bagi mereka akan bersikap positif atas adanya teknologi agen perjalanan online dan berminat untuk menggunakan teknologi agen perjalanan online. Kata kunci: agen perjalanan online, minat perilaku, faktor internal, faktor eksternal.
Pengaruh Koneksi Politik dan Insentif Eksekutif Terhadap Praktik Penghindaran Pajak Lase, Maria Inggried Soinia; Subroto, Bambang
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 1 No. 3 (2023): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2023.1.3.61

Abstract

This research examined the effect of political connections and executive incentives on tax avoidance. The method used in this study is a descriptive-quantitative method with multiple linear regression tests for the analysis. The population of this study is all companies listed on the Indonesia Stock Exchange in 2020, with a sample consisting of 300 companies. This research finds that political connections increase tax avoidance practices, while executive incentives do not. These findings indicate that political connections make it easier for companies to access legislators, enabling companies to get information about state policies in advance and lowering the risk of being audited by the tax authorities. This research supports the rent-seeking theory so that this research can be used by the government, especially the tax authorities, as an evaluation material to periodically formulate regulations related to tax revenues and start paying special attention to the tax obligations of companies that have connections with the government. Furthermore, the results of this study suggest that future researchers should develop research by considering, developing, and examining other factors that may influence tax evasion by companies outside the variables in this study and extend the research period. Abstrak Penelitian ini dilaksanakan dengan tujuan untuk menguji pengaruh koneksi politik dan insentif eksekutif terhadap penghindaran pajak. Metode yang digunakan dalam penelitian ini adalah metode deskriptif-kuantitatif dengan uji regresi linear berganda untuk analisisnya. Adapun populasi penelitian ini adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2020 dengan sampel yang terdiri dari 300 perusahaan.  Penelitian ini menemukan bahwa koneksi politik memicu terjadinya peningkatan praktik penghindaran pajak, sedangkan insentif eksekutif tidak. Temuan ini menunjukkan bahwa koneksi politik membuat perusahaan memiliki akses yang lebih mudah kepada legislator sehingga memungkinkan perusahaan mendapat informasi perihal kebijakan negara lebih dulu dan risiko perusahaan untuk diperiksa oleh otoritas pajak menjadi lebih rendah. Penelitian ini mendukung teori rent-seeking sehingga penelitian ini dapat digunakan oleh pemerintah, terkhusus otoritas pajak, sebagai bahan evaluasi untuk secara berkala menyusun regulasi yang berhubungan dengan penerimaan perpajakan serta mulai memberikan perhatian khusus terhadap kewajiban perpajakan perusahaan-perusahaan yang memiliki koneksi dengan pemerintahan. Selanjutnya, hasil dari penelitian ini menyarankan peneliti selanjutnya untuk mengembangkan penelitian dengan mempertimbangkan, mengembangkan, dan meneliti faktor lain yang dapat memengaruhi penghindaran pajak yang dilakukan oleh perusahaan di luar variabel dalam penelitian ini dan memperpanjang periode penelitian.
Co-Authors . Rosidi Abdul Ghofar Abdul Ghofar Ahmad Nur Ikhwan Aisha Nanda Elyasha Amanah Hijriah Anggraini, Rosalina Yuri Arifin Sabeni Artamevia, Baiq Vica Atim Djazuli Aulia Fuad Rahman Bambang Purnomosidhi Budisusetyo, Sasongko Christina Wati Christyandita Wulansari Citra Sarasmitha Dessy Larimbi Devi, Ika Oktaviana Dewiruna, Intansari Dian Surya Ayu Fatmawati Dwi Anggraini, Septia Dwi Narullia Elis Nur Rohma Endah Suwarni Endang Mardiati Endang Mardiati Erwin Saraswati Erwin Saraswati Fatmawati, Dian Surya Ayu Feryal Amima Widadi Galuh Nur Fitri B.S Ghozali Maski Grahita Chandrarin Gugus Irianto Guindra Pramudi Nugraha Guindra Pramudi Nugraha Hanif, Rheni Afriana Hanif, Rheni Afriana Hanung Eryadi Prasetya Hariadi, Bambang Harning Priyastuty Hendra Triantoro Hendra Yuniarno Saputra I Wayan Krisna Widsatrya Imam Subekti Imam Subekti Iman Waskito Intansari Dewiruna Ita Yuni Kartika Karyadi, Hari Khusnah, Zakiyah Ma'rifatul Kumalasari, Shaffera Laksana, Pandu Krida Lase, Maria Inggried Soinia Levinda Edvandini Levinda Edvandini Lutfi Ardhani Made Sudarma Manuhara Putra, Wahyu Meivida Medyastanti Mochamad Zaenal Fanani Mohamad Khoiru Rusydi Muflihani, Firna Muwachchidatul Ummah Narulita Rahmi Azriani Narulita Rahmi Azriani Nensi Veni Indipenrian, Baiq Noval Adib Novrys Suhardianto Nujmatul Laily Nungki Kartikasari Nur Alfiyah Nurkholis Hamidi Pipin Fitriasari Pramuki, Ni Made Wisni Arie Prasetya, Hanung Eryadi Risma Candra Waluyani Rohma, Elis Nur Ronny Firmansyah Nirwana Rosidi Rosidi Sabrina, Feby Sari Atmini Sasongko Budisusetyo Shaffera Kumalasari Siti Rachmah Solimun, Solimun Sukamdaru, Haryono Susanti, Mila Ulfa, Ice Maria Wibawa, Koerniawan Dwi Widsatrya, I Wayan Krisna Wulansari, Christyandita Wuryan Andayani Wuryan Andyani Yahya Yeshua Ahmad Yeney Widya Prihatiningtias Yohanis Rura Yohanis Rura Yunita Sari Adhani.PDF Sari Adhani Zaki Baridwan Zhafir, Muhammad Nafhan