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What do we know about Cooperative Compliance? Insights from Literature Review in Transfer Pricing Supervision Supriyadi
Ilomata International Journal of Tax and Accounting Vol. 5 No. 1 (2024): January 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v5i1.956

Abstract

Cooperative compliance is often defined as a framework for trust-based relationships in which tax authorities and taxpayers work together to establish and uphold mutual understanding. The main reported areas of tax compliance risks and disputes in Indonesia include profit shifting and transfer pricing. Through a literature review, we attempt a stocktake of the cooperative compliance literature in this review about transfer pricing supervision. A comprehensive literature search identified 17 studies published between 2014 and 2023. Two key types of interventions were identified: cooperative compliance and transfer pricing supervision. According to the review's findings, cooperative compliance research should focus more on using cooperative compliance as a strategic tool in business than just on tax compliance. This evaluation concludes with recommendations for future cooperative compliance research.
The Influence of Tax Exclusion Policies and Other Factors on the Value of Dividends Paid by Public Companies in Indonesia Rizal, Mohamad Nor; Supriyadi; Fachrudin, Mohammad
Ilomata International Journal of Tax and Accounting Vol. 5 No. 1 (2024): January 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v5i1.1031

Abstract

This research aims to determine the effect of the dividend exclusion policy as a tax object as regulated in the Undang-Undang Cipta Kerja and its derivatives on dividends paid by companies. It is hoped that dividend payments can become a source of investment in Indonesia so that an increase in the amount of dividends paid will increase investment in Indonesia. This research also wants to know the effect of net profit, return on assets (ROA), free cash flow (FCF), and debt-to-equity ratio (DER) on the dividends paid by the company. The data used in the research is data from 2017 – 2022 which comes from 30 companies with the largest market capitalization on the IDX. The analysis was carried out using multiple linear regression on panel data using the Stata application version 16. Based on the research results, it is known that the policy of excluding dividends as a tax object does not have a significant effect on the dividends paid by companies. Meanwhile, net profit, ROA, and FCF have a significant and positive effect on the dividends paid by the company. DER is also known to have a significant and negative effect on the dividends paid by companies. The implication of this research is that to increase the dividends paid by the company, the policies implemented must be able to be utilized by the majority shareholders and there will be an increase in the company's net profit, ROA, and FCF as well as a decrease in DER.
PENGEMBANGAN INSTRUMEN ASESMEN TES HIGHER ORDER THINKING SKILLS PADA PEMBELAJARAN IPAS KELAS V SD Yuliyani, Dewi; Supriyadi; Yeri Sutopo
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 9 No. 04 (2024): Volume 09 No. 04, Desember 2024.
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v9i04.18793

Abstract

This research aims to develop an assessment instrument to measure the high-level thinking abilities (HOTS) of fifth grade elementary school students in science learning. The instrument developed consists of 10 descriptive questions that have been validated. Data analysis using the Aiken formula and Rasch model shows that the instrument has good quality in measuring HOTS. In both small and large scale tests, the instrument was proven to be unidimensional and reliable. However, further analysis revealed the existence of several items that indicated gender bias. However, overall the instrument can be used to measure student HOTS. The results of this research contribute to the development of better assessment instruments to measure elementary school students' higher-order thinking abilities.   Keywords: test assessment, HOTS, IPAS, rasch
PERAN ORANG TUA DALAM PENDIDIKAN ANAK DI JENJANG SEKOLAH DASAR Irsa Febriyana; Laraswati; Julianingsih; Supriyadi; Amrina Izzatika
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 9 No. 4 (2024): Volume 09 No. 04 Desember 2024 In Press
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v9i4.18870

Abstract

Education has a very broad meaning, but in general education can be defined as a development process in various aspects, for example knowledge, skills, attitudes and values. Education is not only defined in an academic context but leads to broader aspects of education. Education is not only obtained through formal schools, but families play an active role in providing education to children. Education at the elementary school level is the main foundation for a child's academic and social development because at the elementary school level, it is a crucial stage in character formation and academic development for children. Parents have an active role and great responsibility in introducing education to children. Parents who are actively involved in their children's education are more likely to create a positive learning environment, which has an impact on children's interest and self-confidence. Apart from the important role of parents, good collaboration between parents and teachers can help increase understanding of children's needs and create more appropriate and effective educational strategies. This article aims to explore the role of parents in supporting children's education at the elementary school stage. This research uses a descriptive analytical method and a library research approach, namely a method by examining literary sources in the form of books, magazines and other reading sources. The research results show that parental involvement from academic and emotional aspects contributes significantly to children's learning achievement. Good communication between parents and teachers has been proven to increase the effectiveness of the learning process. Based on the research results, it can be concluded that the impact of parents' active role is very important in creating a positive learning environment.
MENINGKATKAN KEMAMPUAN BERHITUNG PADA ANAK MELALUI MEDIA POHON BERHITUNG I Made Suwarjana; Noprida Safitri; Nova Amelia Putri; Supriyadi; Amrina Izzatika
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 9 No. 04 (2024): Volume 09, Nomor 04, Desember 2024
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v9i04.19631

Abstract

Penelitian ini dilatarbelakangi dengan pentingnya kemampuan berhitung untuk kehidupan sehari-hari dan khususnya pemahaman angka, yang berfungsi sebagai dasar untuk pengembangan kemampuan matematika, adalah apa yang mendorong penelitian ini. Masalah umum adalah metode atau praktik ujian pensil kertas, masih digunakan dalam proses pengajaran keterampilan berhitung. Ini terus menyoroti instruksi yang berfokus atau berpusat pada guru dan kelangkaan media yang digunakan pendidik untuk membantu pemerolehan keterampilan berhitung siswa. Dianjurkan agar pendidik lebih banyak menggunakan berbagai media dan mendorong pertumbuhan kognitif anak-anak di semua tingkatan, terutama yang berkaitan dengan penghitungan. Media pohon hitung adalah salah satu jenis media yang dapat membantu anak-anak mencapai tahap konsep penguasaan hitung.
PENGEMBANGAN MEDIA POP-UP BOOK RUMAH ADAT PADA MATERI KERAGAMAN BUDAYA KELAS IV SD Ahmad Syaikhoni; Yeri Sutotpo; Supriyadi
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 9 No. 04 (2024): Volume 09, Nomor 04, Desember 2024
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v9i04.19938

Abstract

IPAS is one of the subjects taught in grade IV at the elementary school level in the Independent Curriculum. In the IPAS learning, there is social studies content that teaches material on Indonesian cultural diversity, discussion of the diversity of traditional houses in Indonesia. IPAS learning can be taught through methods and media that are appropriate for the level of cognitive development. Grade IV of elementary school is included in the stage of concrete operational cognitive development. The problem found is the lack of adequate media according to the development stage of students to support the learning of traditional house diversity materials. The purpose of this study is to determine the characteristics, feasibility, and practicality of traditional house pop-up book media on the cultural diversity material of grade IV elementary school students. Where pop-up book media can be used because it is in accordance with the stage of concrete operational cognitive development in grade IV of elementary school. This study uses aresearch and development (R&D) research design with the ADDIE (Analysis, Design, Development, Implementation, and Evaluation) model. The results of the study show that the pop-up book learning media of traditional houses is declared very feasible based on the assessment of media expert validators with an average feasibility score of 4.84 in the aspect of graphic assessment. Furthermore, based on the assessment of the validator of the media material expert, the pop-up book of the traditional house was declared very feasible with an average score of 4.70 for the feasibility of the content, 4.84 for the linguistic feasibility and 4.63 for the contextual aspect. Meanwhile, based on the practicality test of the pop-up book media, traditional houses received an assessment score in the assessment aspects which included the appearance, presentation of materials, and benefits received a score of 100% and was included in the very practical category which was supported based on the results of the calculation of the reproduction coefficient of 1 > 0.90, and the scalability coefficient (Ks) of 1 > 0.60, so that it met the practicality criteria.
Augmented Reality Learning Media with a Problem-Based Learning Model to Enhance the Students' Comprehension on Mathematical Concepts Priambudi, Dian; Sutopo, Yeri; Supriyadi
International Journal of Research in Education Vol. 4 No. 2 (2024): Issued in July 2024
Publisher : LPPM Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/ijre.v4i2.701

Abstract

The aim of this research is to develop augmented reality learning media with a problem-based learning model and analyze the feasibility, practicality, and effectiveness of augmented reality learning media with a problem-based learning model in improving students' understanding of mathematical concepts. This research uses the research and development method with the ADDIE model (Analysis, Design, Development, Implementation, Evaluation). The sampling technique used is a random assignment, namely random sampling, where the experimental and control groups are chosen randomly from a lottery. The first lottery that came out was used as the experimental class, and the second lottery was used as the control class. Data collection techniques in this research used interview techniques, questionnaires, and tests. The results show (1) augmented reality learning media with a problem-based learning model is suitable for use, (2) augmented reality learning media is very practical to use, (3) understanding of mathematical concepts of students who receive learning with augmented reality media is better than students with conventional learning, and there are significant differences. (4) The augmented reality-based learning media developed is effective in use. The findings imply that the augmented reality learning media with a problem-based learning model can be an alternative and innovative media in assisting the student’s comprehension on mathematical concepts
Peran Guru dalam Membangun Pendidikan Karakter Melalui Nilai-Nilai Pancasila di Era Society 5.0 Nuzul Rohmah; Annisa Bella Puspita; Nungky Fitria Widyastuti; Supriyadi; Amrina Izzatika
Indo-MathEdu Intellectuals Journal Vol. 5 No. 5 (2024): Indo-MathEdu Intellectuals Journal
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/imeij.v5i5.1997

Abstract

In the era of Society 5.0, technological developments have become an inseparable part of everyday life, which has a major influence on various sectors, including education. The challenges of globalization and digitalization require character building based on Pancasila values among students. Teachers play a strategic role in instilling and developing Pancasila values by integrating technology into the teaching and learning process. This study aims to investigate the role of teachers in building student character based on Pancasila in the era of Society 5.0. This research is a study that uses a library research type with a qualitative approach, and data is collected through documentation methods. The results of the study indicate the importance of teachers adapting to technology and implementing innovative teaching methods to strengthen the internalization of Pancasila values in students. In addition to functioning as educators, teachers also act as role models and facilitators in facing moral and social challenges in the digital era. In conclusion, the importance of the role of teachers in instilling and fostering values through character education for students in the era of Society 5.0 must be in line with the times so that various problems can be overcome in character education
Analysis of Molecular Docking Chemical Content of Lime (Citrus aurantiifolia (Christm.) Swingle) Against Diabetes Mellitus Therapy Targets and Prediction of Pharmacokinetic Profiles and Toxicity Ismah, Kadar; Supriyadi
Open Access Indonesian Journal of Medical Reviews Vol. 2 No. 6 (2022): Open Access Indonesian Journal of Medical Reviews
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/oaijmr.v2i6.259

Abstract

Diabetes mellitus drugs currently available are sulfonylureas, biguanides, thiazolidines, and alpha glucoside inhibitors which are widely used to control hyperglycemia. These drugs cannot prevent complications of diabetes, and these drugs should not be used continuously because it causes undesirable pathological conditions. The essential oil in lime peel is rich in phenolics, especially flavonoids, which can prevent oxidative stress. This research was carried out computationally to determine the affinity of the compound mechanism in lime, pharmacokinetic profile, and toxicity of the chemical content of lime which is thought to have antihyperglycemic activity using chemoinformatics studies. The hardware used is an Asus laptop X441UB-GA502T Intel Core I5 – 8250 DDR 4 4GB HD 1TB VGA mix 110 2GB screen 14 "DVD-RW WIN 10 ORI. The software used is PLANTS (PROTEIN-LIGAND ANT SYSTEM), YASARA, Marvin sketch, Swisstargetprediction, SwissADME, and Toxtree. All compounds in lime were most active against the target protein PPARγ with an average value of -78.0092, while the positive control value of thiazolidinediones was -90.3393. The highest inhibitory affinity of the compound contained in lime was hesperidin with the target protein DPP-4 of -113.614, higher than the positive control sitagliptin with an inhibitory affinity value of -107.591. Hesperidin absorption in the digestive tract is low, the topology polar surface area (TPSA) value is 234.29Å2, and low polarity and high lipophilicity. There are unexpected heterocyclic compounds, so it becomes a warning against the potential for genotoxic carcinogenicity, namely oxygen element "o".
Pengaruh Quality Of Work Life (QWL) Dan Motivasi Kerja Terhadap Kinerja Karyawan Pujianto, Wahyu Eko; Solikhah, Afifah; Supriyadi
Jurnal Kompetensi Ilmu Sosial Vol. 1 No. 1 (2022): Jurnal Kompetensi Ilmu Sosial
Publisher : LPTNU Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/jkis.v1i1.1

Abstract

Persaingan pada dunia bisnis yang semakin ketat membuat antar perusahaan memiliki daya saing yang kuat dan efisien. Quality of work life (QWL) sebagai salah satu tujuan penting dalam memenuhi kebutuhan dan keinginan karyawan. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh quality of work life (QWL) dan motivasi kerja terhadap kinerja karyawan pada PT.Kerta Rajasa Raya Mojokerto. Penelitian ini menggunakan pendekatan kuantitatif, pengumpulan data dilakukan dengan menyebarkan kuesioner kepada karyawan produksi women bag PT. Kerta Rajasa Raya Mojokerto. Populasi dalam penelitian ini seluruh karyawan produksi divisi woven bag pada PT. Kerta Rajasa Raya Mojokerto yang berjumlah 93 karyawan. Sampel dalam penelitian ini berjumlah 75 orang karyawan dengan teknik pengambilan sampel menggunakan rumus Slovin. Analisis data dalam penelitian diolah menggunakan bantuan sofware Statistical Program for Social Science (SPSS) versi 25. Hasil penelitian menunjukan bahwa variabel quality of work life (QWL) dan motivasi kerja secara bersama-sama (simultan) berpengaruh signifikan terhadap kinerja karyawan, secara individu (parsial) kedua variabel independen juga berpengaruh signifikan terhadap kinerja karyawan. Serta Variabel quality of work life (QWL) dan motivasi kerja berpengaruh terhadap variabel kinerja karyawan sebesar 58,9% sedangkan sisanya 41,1% dijelaskan oleh variabel lain diluar penelitian.
Co-Authors Abdul Wahib Muhaimin Abrar Ade Christian Adelia Mawarni Adi Saputra, Bagus Adinda Salma Rachmantya ADLIN, ADLIN Afriadi, Putra Ageng Bambang Saputro Agung Kurniawan Agung Rahmatyuda Agung Widodo Agus Slamet Riyanto Agus Subekti Agustina, Ana Ahmad Royhan Firdausy Ahmad Syaikhoni Aji Musafak Akanto, Bara Akbar Handoko Akbar Wiguna Akiyama, Dean Mikio Akmal Bashori Al Arif, M Anam Alfianto, Mochamad Rizal Ali Mulyanto Alif Aulia Baroroh Aluwis, Aluwis Alvien Gusti Prasditio Amalia, Riri Amanda, Vannia Ardelia Amelia, Syakila Aminuddin Kasim Amri Panahatan Sihotang Amrina Izzatika Ana Agustina Ananta Isrovi, Dian Andi Intan Purnamasari Andi Syarifuddin Anggraeni, Atika Dhiah Ani Mashunatul Mahmudah Ani Rusilowati Anindhita, Putri Bulqhis Anne Sirait Annisa Bella Puspita Annisa Rahmah Anton Anugrah, Firda Rizky Apik, Apik Ari Mei Wulandari Ari, Ari Prasetyo Arief Fardiansyah Arif Sugitanata Aris Sunandar Ariyanto, Arief Subakti Arya Wahyu Ramadhan Aryono Adhi, Aryono Asep Sopyan Hariri Asep Yudha Wirajaya Asita Elengoe Asmuji Asna Ntelu Asri Sawiji Asyifa Anandya Atik Catur Budiati Aulia Faza Regista Aurelia Salsabilla, Diva Ayu Rahayu Ayuningsih, Silva Az-Zahra, Cintara Viera Azahra, Niken Aziz M. Lubad Azzahra, Luthfiana Baik Heni Rispawati bambang yuniarto Benny Setiawan, Benny bhauliand, hezkiel triyoga Brahmana, Steven Brema Budi Eka Nurcahya, Budi Eka Budi Prasetyo Budi Setiyono Burhanuddin Susamto Cahyady, Yadhy Cahyono, Bowo Eko Chamariyah Chanif Kurniasari Chintya Khaerunnisa CHOTIB, Faisal Ahmad Cita, Errick Endra Clarizza, Wahyu Agnes Corda Lebda Purnama Cris Kuntadi Dahler, Alfiandra Dani Ramdani Debora Debora DENI SETIAWAN Dermawan Devita Norma Yulianda Dewantoro, Novinda Fajar Sugeng Dewi Ayu Wisnu Wardani Dewi Erna Marisa Dewi Nursukma Purqoti DEWI RAHMAWATI Dewi, Aprilia Kurnia Dhanti, Kurnia Ritma Diana Tantri Cahyaningsih Dina Junianti Dina Purnawati Dinanti, Tirta Okta Dita Ayu Ningtias, Saskia Dita Pratiwi Kusuma Wardani Djalil, Abdul Djuniadi Djuniadi Dwi Aufa, Atika Dwi Badzlina, Ulya DWI RAHMAWATI Dwi Sofiati Efan Saeful Anam Efendy, Hendi Yanto Efi Yulistyowati Ega Nur Aziz Ubaidila Eka Putri Eka Putri Eko Handoyo Eko Pujianto El Rahmah, Risa Amelia Eli, Kadek Elya Nusantari Endang Sri Rejeki Endris, Indrawati Eni Pujiastuti, Christina Eriza, Irvia Ernawati Estara Suyit, Zhicizha Fachrudin, Mohammad FADLI, MOH Faizah, Maftuhatul Fajar Raya Ferdinak K.B. Fakhrullah, Amin Fardiana, Rina Farikha Qurotun Uyun Farrastha Hady Fatmawati Fatmawati Fauli Majdi, Zulha Febianty, Adel Listi Febrianty Oka Febriyanti, Berliana Khofifah Fejriati Feri Tirtoni Fikri Praharseno Fikri, Ahmad Lutfi Rijalul Firdaus, Ilham Firly Ayu Kusumawardani Firmansyah Fisdiana, Usken Fitri Handayani Fitria Budi Utami Fitriana, Rachmawati Nur Fitriyana Pratiwi, Nur Foresti, Jhon Egi GALELA, M. Ridhwan Gema Fitriady Ghazy Zhafiri Taufiqul Hafiz Ginanjar Sasmito Adi Gunen, Afifah Nur Fadiyah Al Hadi, Septian Hadi, Tjokro Hadiyati, Hani Hafifi Hajati, Nisa Hakim, Mohammad Ainul Halaludin, Beni Halid, Sopian Haliman, Rubiyanto Widodo Hamidi Masykur Hamzah Latief Hananya, Ariel Handayana, Frisma Handayani, Alifa Tri Hardiyansyah Masya Hariyoko Harmileni Harprastanti, Primasiwi Hartati Eko Wardani Hasanuddin, Alfinur Hasibuan, Nur Atika Hasni Septiani Hayu Parmasari, Damairia Hendra Mulyadi Heraldi, Bernaditus Herawati, Delvina Hermawan, Jody Setya Hernanda, Ary Setya Herry Agoes Hermadi Herson Kadir Heru Setiawan Herya Ulfah, Nurnaningsih Hidayanti, Andina Nurnida Hidayat Hikmah Nuratikah Hikmawati, Anna Nur Hilman, Anwar Hilmiyati, Fitri Hirmayadi Saputra Holilah, Siti I Made Suwarjana I Nyalung, Yanson Ibnu Rusdi Ika Cahyaningrum Ika Listiana Ika Ratna Indra Astutik Ilham Handika Ilhamudin IMAM MUSTOFA Indah Suryani Irma Andrianti Irma Harlianingtyas Irsa Febriyana Irvia Eriza Irwan Aribowo Ismah, Kadar Isnubroto, Danang Isrofi'atun Iswandi Iwan Permadi Izzatika, Amrina Jaenuddin, Riswan Jafar Lantowa Janah, Anisa Furtakhul Jati, Yohan Nirmala Jihan Ismahwat Joko Mulyanto, Joko Joko Riyono Joko Susilo Juheriah Julia Aura Zakia Julianingsih Julianti, Efa Julio Purna Putra July Wiarti, July Junaidi Junaidi Kamila, Syafa Tasya Karim Ahmad Karimullah, Suud Sarim Kartinah Wiryosoenjoyo Khairul Umam Khanaria, Granita Khannistha Mahem Khumaedi Komar, Samsul Komarudin Komarudin Sassi Kunanti, Tri Kuncoro Diharjo Kunlayarat Kadsanit Kurnia, Aniza Kurnia, Neneng Kurniati, Fitri Dian Kurniawan, Cahyadi Kurniyadi Kurniyati, Oi' Kusuma, I Gede Komang Chahya Bayu Anta Kusuma, Satria Indra Laiman, Hendri Laras Putri Gamagitta Laraswati Lasmana, Ujang Dede Latifa Riyana Putri, Aina Lende, Selviana Leny Noviani Lestari, Vivi Ayu Lestariana, Dwi Suci Liana Mulkufya Lilik Maslachah Lisa Hertiana Lismin Dirwanto Listianingsih, Dwi Lucia Tri Suwanti, Lucia Tri Lupia, Lupia M Rizal Kurniawan M. Anam Al Arif M. Hamidi Masykur, M. Hamidi M. Mulyono Mafut Munajat Mahrus Maisaroh, Dian Sari Manurizal, Manurizal Marfiana, Andri Marinda, Fersylia Marlina Kamelia Maulida, Silvana Mayurni Firdayana Malik Mentari Puspa Wardani Miftahu Rahman Mika'il, Hikam Misdayanti Misdayanti Mochamad Aryono Adhi Mochamad Soelton Mochammad Fattah Mochammad Yunus, Mochammad Moh Amin Muh. Zidni Syukraan Muhammad Hasyied Abdurrasyied Muhammad Nawir MUHAMMAD RIZAL Muharromah, Annisa Muhidin Muhamad Jaelani Mujibno, Mujibno Mukhlisin, Muhamad Muktiono Mulyono, Tedjo Muradah Retyani, Amira Musheer MUSLIMIN Mustofa Helmi Effendi Musyaffaah, Lailatul Mutawaly, Ahmad Najib Muzakkir S Mya Anggrayni Nadini, Nadini Nadiro Nailil Muna Nalia, Vera Nasiroh, Laeli Nik Abdul Rahim Nik Abdul Ghani Nilawati, Anita Nina Kurniah Ningrum, Diah Noprida Safitri Nova Amelia Putri Novita Dewi Novita Dewi Novita Dewi Nugraha, Daniel Mastri Nukhbatul Bidayati Haka Nungky Fitria Widyastuti Nur Adkhana Sari, Dian Nur Hidayah Nuraini, Ika Nurazizah, Nai Siti Nurhabibah Nurhabibah Nuril Endi Rahman Nuzul Rohmah Oktavianto, Eka Paramita, Farah Parhadi Parhadi Parhadi, Parhadi Parikesit, Patrick Pawintra Manadee Permana, Diki Prabowo, Syahadat Adi Prabowo Pramegista Dewanti Maharani Pramono, Adji Prasojo, Markus Prasojo, Zaharuddin Pratama, Angga Randy Pratiwi, Rizka Dwi Priambudi, Dian Primandita Fitriandi Pujiastuti, Christina Eni Purwanto Purwati, Suci Puspa, Sofia Debi Puspitasari, Maeza Putri Purnama Sari, Putri Purnama Putri Rinjani Lestari Putri, Aina Latifa Riyana Putri, Ester Imanuela Dwi Putri, Fayza Nayla Riyana Qoni’ah Qoni’ah R. Desiina Rabina Talia Raden Mohamad Herdian Bhakti Rafido Azuri Rafiqi, Iqbal Rahayu, Mufti Rahmadwiati, Rissa Rahmah, Risa Amelia El Rahmanda Alif Kurniawan Rahmat Bakri Rahmayanti, Aisyah Rahmayanti, Siti Rahardhini Dwi Raihanah Rama Riana Sitinjak Ranggawuni, Annisya Rasma Rendy Indra Baskara Retno Rosariastuti Reza Fitriyani Sari Rian Hidayat Rikka Feronia Rio Hidayanto Pratama Rischawati, Novita Riskawaty, Heny Marlina Rista, Nadia Riswanti Rini Riyadini, Sari Kusuma Rizal, Mohamad Nor Rochmah Kurnijasanti Rokhman Romi Putra Saroji Ruchban, Sri Ratna Sa'idah, Nisa Us Sabnita, Nina Safira, Bela SAFITRI, SANI Salam Santi Wahyuni Saputra, Lulut Gilang Saputra, Rakan Mahiid Saputri, Eryani Sari Saptuti, Sekar Sari, Cynthia Permata Sari, Lilis Kusuma Sari, Nur Antika Wisma Sari, Vivi Yunita Satria Wibobo Selfi Rofita, Nyiurista Septi Budi Sartika Setyo Rini, Risca Retno Setyowati, Kristina Setyowati, Yeni Shintia Sasmia Sihombing, Azmho Sirozi, Muhammad Siswanto Siti Khoiriyah Siti Nurrochmah Sitti Rachmi Masie Slamet, Maulana Iqbhal Prayogha Soka, Margareta Kortona Solikhah, Afifah Sri Mulyati Sri Wahyuni Sri Watini Suaidi Ahadi Subaidah Ratna Juita Subakti Ariyanto, Arief Sudarsana Sugeng Tri Wahyono Sugita, M. Iqbal Suhendra, Eman Suherni Susilowati Sujaelanto Sukarwoto Sumiyati Sundjaya, Tonny Sune, Sandrawati Suryati, Adelina Susafa’ati Susi Wahyuning Asih Susi Wahyuning Asih Susianto Suthida Intaraphet SUTIKNO Suwarno Syahrizal Siregar Syairi Anwar Syamsul Ph.D M.A. Hadi SYARIFUDDIN NOJENG Tatik Hernawati Taufiq, Fida Nabilah Tengku Said Hafiz Tita Damayanti Lestari Tresnajaya, Rd. Tatan Jaka Tri Mulyani Tri Wahyu Suprayogi Trilas Sardjito Trisulo Triwiarto, Cherry Tuhana Ujang Efendi Ummu Diana Munawwarah Vontas Alfenny Nahan Wahyu Dini Metrikayanto, Wahyu Dini Wahyu Eko Pujianto Wardana, Arief Budi Wasino Wening Udasmoro Wicaksono, Rezky Lasekti WIDIASTUTI, Ary Widiastuti, Budiasih Widodo, Kiki Lieoni Widyarto, Ervan Yudi Widyasmoro, Adi Widyawati Wiguna, Andhika Wijiningsih William Wihardjo Winda Desya Ramadhani Wirastuti, Maria Magdalena Diah Rosa Wismi, Sifa Fauziatul Wiwik Misaco Yuniarti Woro Sumarni Woro Utari Wulan Rahmayanti Wulandari, Alifiah Yasmin A, Wafiqah yassin, Yassin Yektiningtyastuti Yeri Sutopo Yeri Sutotpo Yuansah, Afrika Yudi Kristanto Yudi Rinanto Yuliyani, Dewi Yunita Sari Yusuf, Mirwan Rahmadi Zaenal Arifin Zaharuddin Zaharudin Zahra, Audia Zainol Hasan