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Sukirman Sukirman
Universitas Negeri Yogyakarta
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Corporate Governance, Enterprise Risk Management, and Company Performance Hidayah, Retnoningrum; Faizah, Siti Nurul; Sukirman, Sukirman; Suryandari, Dhini; Zahid, Anwar
Management Analysis Journal Vol 10 No 3 (2021): Management Analysis Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/maj.v10i3.49518

Abstract

This research aims to examine the effect of good corporate governance as measured by the board of directors, audit committee, and institutional ownership on company performance with enterprise risk management as an intervening variable. The population is LQ-45 companies listed in the Indonesia Stock Exchange (BEI). The hypothesis testing is using path analysis by IBM SPSS Statistics 21 software. The results shows the board of directors has a negative effect on the company performance. The audit committees and institutional ownership have no effect on the company performance. Enterprise risk management has a positive effect on the company performance. The board of directors, audit committees, and institutional ownership have a positive effect on the enterprise risk management. This research also shows that enterprise risk management able to mediate the effect of the board of directors, and audit committees on the company performance.
ANALISIS DETERMINAN AUDIT DELAY PADA PEMERINTAH KABUPATEN/KOTA DI INDONESIA Hardini, Ziza Gita; Sukirman, Sukirman
Accounting Analysis Journal Vol 5 No 1 (2016): March 2016
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i1.9749

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang berpengaruh terhadap tingat audit delay pada pemerintah kabupaten/kota di Indonesia, faktor-faktor tersebut antara lain akuntabilitas kinerja, ukuran daerah, dan opini auditor. Populasi penelitian ini adalah pemerintah kabupaten/kota di Indonesia yang memenuhi kriteria yang telah ditetapkan dengan jumlah 151 pemerintah kabupaten/kota. Data yang digunakan adalah data sekunder yaitu Laporan Keuangan Pemerintah Daerah (LKPD) yang diterbitkan oleh BPK dalam bentuk Laporan Hasil Pemeriksaan (LHP) dan hasil penilaian Akuntabilitas Kinerja Instansi Pemerintah (AKIP) tahun 2012 yang dikeluarkan oleh KemenPAN. Metode analisis data yang digunakan adalah analisis statistik deskrptif dan analisis statistik inferensial. Hasil penelitian menunjukkan bahwa rata-rata audit delay yang terjadi sebesar 137 hari. Akuntabilitas kinerja tidak berpengaruh terhadap audit delay, sedangkan ukuran daerah dan opini auditor berpengaruh signifikan negatif terhadap audit delay pada pemerintah kabupaten/kota di Indonesia. Secara simultan variabel independen berpengaruh signifikan terhadap variabel dependen. Saran untuk peneliti selanjutnya diharapkan melakukan pengukuran audit delay dengan mengukur dari akhir periode akuntansi hingga laporan keuangan diserahkan kepada BPK dan dari tanggal terbitnya surat tugas audit hingga tanggal tebitnya laporan auditor.This study aims to analyze the factors that affect the degree to audit delay at the district / city in Indonesia, these factors include the accountability of the performance, municipal size, and the auditor's opinion. The study population was the district / city in Indonesia that meet the criteria established by the number 151 district / city governments. The data used is secondary data, it is Local Government Finance Report (LKPD) issued by the BPK in the form of Audit Reports (LHP) and the results of the assessment Government Performance Accountability (AKIP) in 2012 issued by KemenPAN. Data analysis method used is descriptive statistical analysis and inferential statistical analysis. The results showed that the average of audit delay is 137 days. Performance accountability has not significant effect on audit delay, while the municipal size and the auditor’s opinion has significant negative effect on audit delay at the district / city in Indonesia. Simultaneously, independent variables have significant effect on the dependent variable. For the further researcher is expected to perform audit delay measurements by measuring from the end of the accounting period to the financial statements submitted to the BPK and from the issuance date of audit assignment letter until the issuance date of auditor's report.
The Effect of Factors in Fraud Diamond Perspective on Fraudulent Financial Reporting Inayanti, Shofia Nur; Sukirman, Sukirman
Accounting Analysis Journal Vol 5 No 3 (2016): August 2016
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i3.10516

Abstract

Abstrak Laporan keuangan merupakan proses akhir di dalam suatu siklus akuntansi yang mencerminkan kondisi perusahaan di dalam suatu kurun waktu tertentu. Pada saat perusahaan menerbitkan laporan keuangannya, maka setiap perusahaan selalu dituntut untuk membuat laporan keuangan yang wajar dan menunjukkan kinerja manajeman yang baik. Dengan adanya tuntutan tersebut, dapat mendorong manajemen untuk melakukan tindakan kecurangan dengan memanipulasi laporan keuangan. Penelitian ini bertujuan untuk menganalisis pengaruh financial stability, personal financial need, nature of industry, multiple directorships of board members, change in auditor, rationalization, dan capability terhadap fraudulent financial reporting. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2011-2014 yang terdiri dari 130 perusahaan. Teknik pengambilan sampel adalah metode purposive sampling yang menghasilkan sampel sebanyak 38 perusahaan. Metode analisis data menggunakan analisis statistik deskriptif dan analisis regresi logistik. Hasil pengujian secara simultan menunjukan bahwa financial stability, personal financial need, nature of industry, multiple directorships of board members, change in auditor, rationalization, dan capability berpengaruh terhadap fraudulent financial reporting. Pengujian parsial menunjukan bahwa financial stability, nature of industry, dan rationalization berpengaruh positif terhadap fraudulent financial reporting. Sedangkan personal financial need, multiple directorships of board members, change in auditor, dan capability tidak berpengaruh terhadap fraudulent financial reporting. Abstract The financial report is final process in an accounting cycle represents the conditions of the companies within a certain period of time. When the companies published their financial report, every company is always demanded to make a fair financial report and showed a good performance management. The existence of these demand, could push management to make fraud by manipulating financial report. This study aims to give empirical evidence about the influence of financial stability, personal financial need, nature of industry, multiple directorships of board members, change in auditor, rationalization, and capability toward fraudulent financial reporting. The population in this study are the manufacturing companies listed in Indonesia Stock Exchange for year of 2011-2014 which consist of 130 companies. The sampling technique is a purposive sampling method which results for 38 samples. The data analysis method used descriptive statistic analysis and logistic regression analysis. The result of this study simultaneously shows that financial stability, personal financial need, nature of industry, multiple directorships of board members, change in auditor, rationalization, and capability give effects on fraudulent financial reporting. Partial test shows that financial stability, nature of industry, and rationalization give effects on fraudulent financial reporting, while personal financial need, multiple directorships of board members, change in auditor, and capability does not affect on fraudulent financial reporting.
The Effect of Professionalism, Knowledge Detect Errors and Auditor’s Experience to Judgment of Materiality Level of Financial Statements Audit Nofantika, Mella; Sukirman, Sukirman
Accounting Analysis Journal Vol 5 No 4 (2016): November 2016
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i4.11254

Abstract

Tujuan penelitian ini adalah untuk memperoleh bukti empiris tentang pengaruh profesionalisme, pengetahuan mendeteksi kekeliruan dan pengalaman auditor terhadap pertimbangan dalam menentukan tingkat materialitas audit laporan keuangan. Populasi dan sampel penelitian ini adalah auditor yang bekerja di Kantor Akuntan Publik Kota Semarang. Teknik pengambilan sampel menggunakan teknik convenience sampling. Sampel dalam penelitian ini yaitu 64 auditor. Pengumpulan data menggunakan metode angket (kuesioner). Analisis data menggunakan analisis deskriptif dan analisis inferensial dengan program SPSS versi 21. Hasil penelitian menunjukkan bahwa profesionalisme, pengetahuan mendeteksi kekeliruan dan pengalaman auditor secara simultan berpengaruh terhadap pertimbangan tingkat materialitas audit laporan keuangan. Hasil uji parsial menunjukkan bahwa secara parsial profesionalisme dan pengetahuan mendeteksi kekeliruan berpengaruh signifikan terhadap pertimbangan tingkat materialitas audit laporan keuangan dan pengalaman auditor secara parsial tidak berpengaruh signifikan terhadap pertimbangan tingkat materialitas audit laporan keuangan. This study is aimed to get empirical evidence about the influence of professionalism, knowledge detects errors and auditor’s experience against judgment of materiality level of financial statement audit. The population and sample of this study is an auditor works in the public accounting firm of Semarang. Moreover, the technique for taking the sample is convenience sampling. There are 64 respondents in this study. Data is collected by applying questionnaire method. Whereas, the data is analyzed through descriptive and inferential analysis with SPSS version of 21. The results of this research show that professionalism, knowledge detects errors and auditor’s experience simultaneously have significantly affect on judgment of materiality level of financial statement audit. The result of partial test show that professionalism and knowledge detects errors have significantly affect on judgment of materiality level of financial statement audit and auditor's experience did not have significantly affect on judgment of materiality level of financial statement audit.
The Analysis of Auditor’s Personal Charateristic Influence on The Acceptance of Audit Dysfunctional Behaviour Grahita, Deva Laksmi Dian; Sukirman, Sukirman
Accounting Analysis Journal Vol 6 No 1 (2017): March 2017
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i1.12759

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh karakteristik personal auditor terhadap perilaku disfungsional audit. Variabel independen yang digunakan dalam penelitian ini adalah locus of control eksternal, turnover intention, dan komitmen organisasi. Populasi dalam penelitian ini adalah 259 auditor yang bekerja pada Kantor Akuntan Publik di Kota Semarang. Pengambilan sampel dengan metode convinience sampling, dihasilkan sampel sebanyak 62 auditor. Pengujian penelitian ini dilakukan dengan teknik analisis regresi linear berganda dengan bantuan program IBM SPSS Statistics 21. Hasil penelitian ini menunjukkan bahwa locus of control eksternal dan turnover intention berpengrauh positif terhadap penerimaan perilaku disfungsional audit. Sedangkan komitmen organisasi berpengaruh negatif terhadap penerimaan perilaku disfungsional auditor. Saran bagi penelitian selanjutnya yaitu mengembangkan teknik pengumpulan data dengan metode wawancara langsung terhadap responden untuk mendapatkan jawaban yang lebih akurat. The purpose of this study is to analyze the influence of auditor’s personal characteristics on dysfunctional audit behaviour. The independent variables of this research are of external locus of control, turnover intention, and organization commitment. The population of this research are 259 auditors working in the public accounting firm in Semarang. Data are selected by convenience sampling and obtains 62 auditors as the sample of the research. Multiple Linear Regression Analysis techniques is used to analyse data with the help of IBM SPSS Statistics 21 software. The finding shows that external locus of control and turnover intentions have positive and significant influence on dysfunctional audit behaviour. Meanwhile the organizaton commitment have negative and significant influence on dysfunctional audit behaviour. Further research is expected to develop methods of data collection techniques with direct interviews with respondents to get answer that is more accurate.
PENGARUH INDEPENDENSI, KECERDASAN EMOSIONAL, DAN KECERDASAN SPIRITUAL TERHADAP KINERJA AUDITOR Amarin, Heni; Sukirman, Sukirman
Accounting Analysis Journal Vol 5 No 2 (2016): May 2016
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i2.14369

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh independensi, kecerdasan emosional dan kecerdasan spiritual terhadap kinerja audtor pada Kantor Akuntan Publik di Kota Semarang. Obyek penelitian ini adalah auditor yang bekerja pada KAP di Kota Semarang. Sampel dalam penelitian ini berjumlah 78 auditor. Teknik pengambilan sampel yang digunakan adalah teknik convenience sampling. Metode pengumpulan data yaitu menggunakan kuesioner. Metode analisis data menggunakan statistik deskriptif dan regresi linear berganda. Berdasarkan hasil pengujian dapat disimpulkan bahwa independensi dan kecerdasan spiritual berpengaruh positif dan signifikan terhadap kinerja auditor, sedangkan kecerdasan emosional tidak berpengaruh signifikan terhadap kinerja auditor. Oleh karena itu, disarankan untuk auditor meningkatkan sikap independensi dan kecerdasan spiritual dalam melaksanakan kinerjanya. This study aims to analyze the effect of independence, emotional intelligence and spiritual intelligence on the auditors’ performance in public accounting firm in the city of Semarang. The object in this research is auditorr that work in public accountant office at Semarang City. The sample in this research are 78 auditors. The sampling technique that used is convenience sampling technique. The method of collecting data used questionnaires. The method of data analysis used descriptive statistics and multiple linear regression. Based on the test results can be concluded that the independence and spiritual intelligence have a positive and significant effect on the auditors’ performance, while emotional intelligence has no significant effect on the auditors’ performance. Therefore, it is suggested to the auditors to increase independence and spiritual intelligence in performing their task.
Analysis of Premature Termination Factors on Audit Procedures with KAP Quality Control as Moderating Variable Salsabila, Laila; Sukirman, Sukirman
Accounting Analysis Journal Vol 6 No 2 (2017): July 2017
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i2.16125

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh time pressure, risiko audit, komitmen profesional dan turnover intentions terhadap penghentian prematur atas prosedur audit dengan kontrol kualitas KAP sebagai variabel moderating. Sampel penelitian berjumlah 51 auditor dengan metode pengambilan sampel yang digunakan adalah convenience sampling dan instrumen yang digunakan adalah kuesioner. Metode analisis data penelitian ini yaitu analisis regresi berganda dan uji MRA. Hasil penelitian ini menunjukkan bahwa time pressure dan risiko audit secara parsial berpengaruh positif dan signifikan terhadap penghentian prematur atas prosedur audit. Komitmen profesional, turnover intentions dan kontrol kualitas KAP secara parsial tidak berpengaruh signifikan terhadap penghentian prematur atas prosedur audit. Kontrol kualitas KAP memoderasi pengaruh time pressure dan risiko audit terhadap penghentian prematur atas prosedur audit, sedangkan kontrol kualitas KAP tidak memoderasi pengaruh komitmen profesional dan turnover intentions terhadap penghentian prematur atas prosedur audit. Simpulan dari penelitian ini adalah penghentian prematur atas prosedur audit dipengaruhi oleh time pressure dan risiko audit, serta kontrol kualitas memperlemah pengaruh time pressure dan risiko audit terhadap penghentian prematur atas prosedur audit This study aims to analyze the effect of time pressure, audit risk, professional commitment, and turnover intentions on premature sign off with control quality as a moderating variable. The samples were 51 auditors with the sampling method used was convenience sampling and a questioner to collect data. Data analysis used to multiple regression analysis and MRA test. The results show that the time pressure and the audit risk positive significantly influenced premature sign off. Professional commitment, turnover intentions, and quality control partially were not significantly influenced on premature sign off. Quality control of public accountant office influenced on the relationship of time pressure and audit risk toward of premature sign off, while the quality control of public accountant office has no influence on the relationship professional commitment and turnover intentions toward of premature sign off. Conclusions from this research are premature sign off influenced by time pressure an audit risk, and quality control weaken of relationship of time pressure and audit risk toward premature sign off.
The Effect of Emotional Intelligence and Auditor’s Experience on Audit Quality with Independence as A Moderating Variable Kusuma, Satria Panji; Sukirman, Sukirman
Accounting Analysis Journal Vol 6 No 3 (2017): November 2017
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i3.18218

Abstract

Penelitian ini bertujuan untuk menguji peran independensi dalam memoderasi pengaruh kecerdasan emosional dan pengalaman auditor terhadap kualitas audit. Populasi dalam penelitian ini adalah seluruh auditor yang bekerja pada Kantor Akuntan Publik Provinsi Jawa Tengah dan Daerah Istimewa Yogyakarta yang terdaftar di Otoritas Jasa Keuangan. Anggota populasi sebanyak 24 KAP dengan jumlah auditor sebanyak 348. Pengumpulan data menggunakan metode kuesioner. Teknik pengambilan sampel adalah convenience sampling yang menghasilkan sampel sebanyak 80 auditor. Metode analisis data menggunakan analisis deskriptif, analisis regresi berganda, dan uji nilai selisih mutlak dengan alat uji SPSS versi 21. Temuan penelitian menunjukan bahwa kecerdasan emosional berpengaruh positif signifikan terhadap kualitas audit. Pengalaman auditor berpengaruh positif signifikan terhadap kualitas audit. Independensi mampu memoderasi pengaruh kecerdasan emosional dan pengalaman auditor terhadap kualitas audit. Simpulan penelitian ini yaitu auditor yang memiliki tingkat kecerdasan emosional dan pengalaman yang baik akan mempermudah proses pengauditan, yang akan menghasilkan kualitas audit yang baik pula. Ditambah dengan independensi yang baik akan memperkuat pengaruh kecerdasan emosional dan pengalaman yang dimiliki auditor terhadap kualitas audit yang dihasilkan. This study aims to examine the role of independence in moderating the influence of emotional intelligence and auditor experience on audit quality. The population in this study are all auditors who work at the Public Accounting Firm of Central Java Province and the Special Region of Yogyakarta registered in the Financial Services Authority. Members of the population were as many as 24 Public Accounting Firm with a total of 348 auditors. Data collection used questionnaire method. The sampling technique is a convenience sampling that produces a sample of 80 auditors. Methods of data analysis using descriptive analysis, multiple regression analysis, and test the value of absolute difference with SPSS test tool version 21. Research findings show that emotional intelligence significantly positive effect on audit quality. The experience of auditors has a significant positive effect on audit quality. Independence is able to moderate the influence of emotional intelligence and auditor experience on audit quality. The conclusion of this study is that auditors who have a level of good emotional intelligence and good experience will ease the auditing process, which will result in good audit quality as well. Good independence will strengthen the influence of emotional intelligence and experience of the auditor on audit quality.
The Determinants that Affect the Acceptance of Going Concern Audit Opinion with Auditor Reputation as a Moderating Variable Rahma, Fatihatur; Sukirman, Sukirman
Accounting Analysis Journal Vol 7 No 2 (2018): July 2018
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v7i2.21267

Abstract

ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh kondisi keuangan perusahaan yang meliputi prediksi kebangkrutan altman z score, kepemilikan manajerial, dan kepemilikan institusional terhadap penerimaan opini audit going concern dengan dimoderasi oleh reputasi auditor. Populasi penelitian ini yaitu perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2012-2015 sejumlah 128 perusahaan.Teknik pengambilan sampel yaitu menggunakan purposive sampling yang menghasilkan 26 perusahaan sampel dan 104 unit analisis. Teknik analisis statistik yang digunakan adalah statistik deskriptif dan statistik inferensial. Pengujian hipotesis menggunakan alat analisis berupa regresi logistik. Pada penelitian ini menggunakan program analisis IBM SPSS 23.Hasil dari penelitian ini adalah kondisi perusahaan dan kondisi perusahaan yang dimoderasi oleh reputasi auditor berpengaruh terhadap penerimaan opini audit going concern. Sedangkan kepemilikan manajerial, kepemilikan institusional, kepemilikan manajerial yang dimoderasi reputasi auditor, dan kepemilikan institusional yang dimoderasi reputasi auditor tidak berpengaruh pada penerimaan opini audit going concern.Simpulan penelitian ini yaitu kemungkinanperusahaan untuk menerima opini audit going concern dapat dihindari dengan meningkatkan kondisi keuangan perusahaan. ABSTRACT This study aims to analyze the effect of the company's financial condition which includes prediction of bankruptcy of altman z score, managerial ownership, and institutional ownership toward acceptance of going concern audit opinion by moderated by auditor's reputation. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2012-2015 a number of 128 companies. The sampling technique is using purposive sampling which produces 26 sample companies and 104 units of analysis. Statistical analysis techniques used are descriptive statistics and inferential statistics. Hypothesis testing use analyze tools in the form of logistic regression. This study uses IBM SPSS 23 for analyze program. The results of this study are the condition of the company and the condition of the company moderated by the auditor's reputation has an effect on the acceptance of going concern audit opinion. Managerial ownership, institutional ownership, managerial ownership moderated by the auditor's reputation, and institutional ownership moderated by the auditor's reputation have no effect on acceptance of going concern audit opinion. The conclusion of this research is the possibility of companies to accept going concern audit opinion can be avoided by improving the company's financial condition.
Effect of Tenure, Audit Specialization, and KAP's Reputation on the Quality of Audit Mediated by Audit Committees Atmojo, Rifqi Tri; Sukirman, Sukirman
Accounting Analysis Journal Vol 8 No 1 (2019): March
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v8i1.25538

Abstract

The purpose of doing research is to analyze the influence of tenure, specialty audit, Audit Firm's reputation on quality auditing, and third variable interaction of audit quality when moderated by audit committee. A number of manufacturing companies of 156 listed in IDX period 2011-2016 become the population this research. A number of 44 companies selected as samples by using purposive sampling technique. The Research used multiple regression analysis, while interaction variables tested with Moderated Regression Analysis (MRA) by using IBM SPSS version 21. The results of this study showed tenure have no effect to audit quality. There are positive and significant influence of audit specialization to audit quality. Meanwhile, reputation of audit firm and significant influential audit committee with a negative direction against quality of audit. The study also proved that audit Committee was able to moderate the relationship of audit specialization to audit quality as well as relationship of audit firm’s reputation of quality audit. However, the audit committee is not able to moderate relationship of tenure with audit quality. A summary of this research is role of audit committee is crucial in bridging audit firm and corporate relationships as well as maintaining quality of audit results.
Co-Authors - Kustiono A.A. Ketut Agung Cahyawan W Abdul Pirol Abdullah_S, Muh_Alqadri Abi, Bayu Setia Aburrohman, Muhamad Afif Achadi Budi Santosa Adialita, Tania Adnan Adnan Afifi, Zaenal Afifuddin, M. Aris Afriliandhi, Cucu Agus Mardianto Ahmad Hanafie Ahmad Hanif Ahmad Jazuli Ainun Wulandari Akbar, Nisrina Akmir Akmir Alam, Kharisma Alda, Nurul Alfina, Nurul Alfa Ali Rokhman, Ali Amin, Muh. Agil Angga Brillian Susetyo Putra, Angga Brillian Susetyo Antonio, Ferdi Anugrah, Ega Ardiansyah Risko Anwari Ardiantoro, Apri Arief Prayitno Arifah, Risqi Ervera Nur Aripuddin, Yuliani Ariyani, Latifah Dwi Arwan Wiratman Asih, Popi Askahar, Askahar Asri Purwanti Astriani, Yuni Resti Aswar, Nurul Atifah, Khusnul Atmojo, Rifqi Tri Ayomi, Bekti Nur Azis, Fairuz Bagas, Muhammad Hasnan BAITI, MASNUN Bambang Subali Barokah, Anisatul Budi Murtiyasa Burhanudin Burhanudin Christyowidiasmoro Christyowidiasmoro Damara, Muhamad Albir Damara, Muhamad Albir Denraunga, Denraunga Dewi Rahmi Dhini Suryandari, Dhini Edelweis Asti Aisyah, Edelweis Asti Eko Cahyono, Eko Eliada Herwiyanti Erma Widyastuti Fadillah, Anggun Faizah, Siti Nurul Fajri Yumeihaimi Fatimah Malini Lubis Febru Elinda, Febru Firdaus Firdaus Firman Firman Firmanto, Taufik Fitria Octari Hidayanti, Fitria Octari Geraldy, Rizky Daffansyah Grahita, Deva Laksmi Dian Grahita, Deva Laksmi Dian Gufran, Gufran Hakis, Andi Wahyunita Handayani, Redjeki Handika, Arie Setyaga Hardiningtya, Kishanty Hartono, Rudi Hasanah, Enung Haslindah, Andi Hasmuddin , Erni Hendriansyah, Yoppie Ihza Hendro Widodo Heni Amarin, Heni Herlina Herlina Hernawan, Dicky Hersanto, Agung Hidayati, Dian Hidayati, Isnaini Nurul HUSADA, LUCKY JOPI Ibharim, Laili Farhana Md Icuk Rangga Bawono, Icuk Rangga IGP Suryadarma Ihsanuddin, Irsyad Ika An Nisa Ilmi Fa’ati, Ika An Nisa Ilmi Iksan Adiasa Ilham, Dodi Inayanti, Shofia Nur Inayanti, Shofia Nur Indi Irwan Achmad Indrianingsih, Yuyun Iriyanti, Novita Trisna Irma Yuliana Ismail Sukardi, Ismail Ismi Mashabai Istanto Istanto Jayawarsa, A.A. Ketut Jinan, Syarifah Kamal, Kamal karmila karmila Kasim, Mat komalasari, maya komalasari Kriswanto, Didi Kurnia, Yudhi Kurniawati, Salsabila Kusuma, Ica Lalitya Kusuma, Satria Panji Kusuma, Satria Panji Kusumawati, Astriana Jihan L.Tr., Nur Haq Nillah Laeli Budiarti Laksmita, Briliani Laksono, Jadyi Lestari, Yunia Puji LIA SITI HALIMAH Liana, Nur Linda Agustina Lufty, Putry Jaatsiya M. Yahya Makmur Makmur Mamik Indaryani Manizar, Ely Mardeli Mardeli Martani, Ahmad Marzuki, Asgar Masduki Masyitah Febrianti Hamzah Maulidha, Rahmat Panji Maylia Pramono Sari Maysaroh, Anisatul Melan Puji Sulistiyaningsih, Melan Puji Menge, Irmgardis Wea Mirnawati Mirnawati Mita Sonaria Mochamad Hariadi Mokhamad Arwani Muh. Taufiq Kurahman Muhamad Fauzi Muhammad Amin Muhammad Aqil Muhammad Guntur Muhammad Luthfi Hidayat Muhammad Nur Kholis Muhammad Riswandi Ramlan Muhammad Syahbani Muhammad Zaenuri Muhammad, A. Muhammad, Yahya Muhtadin Muhtadin Mulyadi Alrianto Tajuddin Munawir, Ahmad Munir Munir, Munir Munir Yusuf, Munir Muntaqo, Lutfan Mursyidah Mursyidah Murti, Desy Ayu Krisna Nadeak, Lydia Verginia Nadia, Silva Nadirotus, Syamsiyah Nur Nawar, Rere Pahira Ndari, Wulan Ngadiman Ngadiman Nia Marfungatun, Nia Nini Rafika Nofantika, Mella Nofantika, Mella Nugroho, Ardi Setyo Nur Alamsyah Nur Kholis, Muhammad Nur Wahyunianti Dahri Nuraini Nuraini Nuralamsyah, Nuralamsyah Nurchayati Nurchayati Nurhidayah, Ulfa Nursuci Putri Husain Nurul Ichsani, Nurul Nurul Rizka Nurul Safitri Nurul Widhanita Y Badilla Nurwijayanti Nyayu Khodijah Pamessangi, Andi Arif Pasira, Era Perdana, Yuda Okta Setia Pramesti, Ria Adhi Prismanitra, Katrin Purnamasari, Apriani Putra, Andika Fajar Putra, Muhammad Miftakhul Rohadi Putri, Murni Ema Putri, Tammara Anwari R, M. Arief Rafika Bayu Kusumandari, Rafika Bayu Rahma, Fatihatur Rahma, Fatihatur Rahmadani, Ervi Ramadhan, Fakhri Aulia Wildan Ramadhani Nurul Aisyah, Ramadhani Nurul Ratna Ratna Retnoningrum Hidayah Ridwan, Ridwan Rika Yuliawati, Rika Rita Pramujiyanti Khotimah Rohmah, Aniswa Ulya Nur Rosmiati Rosmiati Rujiin, Choiru Rusdiansyah Rusdiansyah Sa'id, Sukron Sa'na, Nur Indah Tenri Safitri, Nur Ayuningtias Said, Che Soh Sajiah, Sajiah Saksono, Lalang Salam Salam Salsabila, Laila Salsabila, Laila Sanjoto, Djoko Santaria, Rustan Santosa, Sonny SANTOSO SANTOSO Sartono Sartono, Sartono Sarwahdi, Sarwahdi Saud, Citra Ayu Lestari Selvi Oktarina Septia Fahiroh Septiarini, Eka Siti Imroatun, Siti Sitorus, Astrid Napita Sofiyanti, Ulfa Solly Aryza Suhartini Suhartini Sujalwo Sujalwo, Sujalwo Sukawi, Z Sulistio, Basuki Sunarno Sunarno Sungkowo Edy Mulyono Sunyoto Eko Nugroho, Sunyoto Eko Suradi Suradi Suyatno Suyatno Syarifuddin Baco Syarifuddin Baco Syarnubi Syarnubi Syarnubi, Syarnubi Teng, Yan Themba, Orfyanny S Titi Prihatin Triatmojo, Kurnia Bayu Umi Pratiwi, Umi Vista, Putri Wahyuni, Aprilian Epti Wahyunto, Muh Wantini Wantini Wardiyanta, Wardiyanta Widhanarto, Ghanis Putra Widyastuti, Friska Wijayanto, Asnawi Wilda S, Nurul Wulan Purnama Said Wulandari, Isti Yeyen, Yeyen Yulindawati, Yulindawati Zaenal Arifin Zahid, Anwar Zaki Dhamayanti1, Miki Zazuli, Ahmad Zilfana, Zilfana Ziza Gita Hardini, Ziza Gita Zuhaery, Mohammad Zuhaery, Muhammad Zulifikasari, Sony Zulmi Ramdani