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Agus Wahyudin
Universitas Negeri Semarang
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Journal : Accounting Analysis Journal

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The Roles of Profitability Moderating Corporate Governance on Earnings Quality Buana, Rastra; Wahyudin, Agus
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.v5i3.11583

Abstract

Penelitian ini bertujuan untuk menganalisis Pengaruh mekanisme Corporate Governance terhadap Kualitas Laba dengan Rentabilitas sebagai Variabel Moderating. Populasi dalam penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indoensia tahun 2012-2015 berjumlah 42 perusahaan yang dihasilkan selama 4 tahun dan setelah dipilih dengan kriteria maka didapatkan 20 perusahaan. Metode pemilihan sampel yang digunakan adalah purposive sampling dan terpilih 80 unit analisis sebagai sanpel. Teknik analisis data menggunakan analisis MRA. Hasil penelitian menunjukkan bahwa komisaris independen berpengaruh positif terhadap kualitas laba, kepemilikan institusional berpengaruh positif terhadap kualitas laba. Selain itu, rentabilitas tidak mampu memoderasi hubungan komisaris independen terhadap kualitas laba dan rentabilitas tidak mampu memoderasi hubungan kepemilikan institusional terhadap kualitas laba. The objective of this research is to analyze the influence of corporate governance mechanisms to earnings quality with profitability as an moderate variable. The population of this research is bank company listed on the Indonesia Stock Exchange between 2012 to 2015 among 42 companies generated over 4 years and having been with the criteria then obtained 20 companies. The sample selection using purposive sampling method and obtained 80 samples. This research analysis technique used moderated regression analysis. The results of this research indicates that the Independent Commissioner has positive effect on the earnings quality, institutional ownership has positive effect on the earnings quality. In addition, the profitability is not able to moderate the relationship of Independent Commissioner to earnings quality and profitability is not able to moderate the relationship of institutional ownership to earnings quality.
Determinant of Debt and Dividend Policies As The Moderating Variables Ariyanto, Dany; Wahyudin, Agus
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.v5i4.12400

Abstract

Tujuan penelitian ini adalah untuk menganalisis pengaruh variabel pertumbuhan perusahaan,free cash flow, blockholder ownership, dan kebijakan deviden sebagai variabel moderasi terhadap kebijakan hutang pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2012 sampai 2014. Hasil penelitian menunjukkan pertumbuhan perusahaan dan blockholder ownership secara parsial tidak berpengaruh terhadap kebijakan hutang. Free cash flow berpengaruh negatif dan signifikan terhadap kebijakan hutang begitu pula blockholder ownership terhadap kebijakan hutang yang dimoderasi oleh kebijakan deviden. The purpose of this study was to analyze the influence of variable growth of the company, free cash flow, blockholder ownership, and the dividend policy as a moderating variable of the debt policy on manufacturing companies listed in Indonesia Stock Exchange in 2012 until 2014. The results showed growth companies and blockholder ownership in a partial hadn’t significant influence on the debt policy. Free Cash Flow has a negatif influence and significant on a debt policy as same as blockholder ownership on debt policy which in moderated by dividend policy.
The Analysis of Financial Performance in Moderating Determinant of Company Debt Policy Endah, Siti Nur; Wahyudin, Agus
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.v6i2.14236

Abstract

Tujuan penelitian adalah mengkaji peran kinerja keuangan dalam memoderasi pengaruh kepemilikan manajerial, kebijakan dividen, pertumbuhan perusahaan, dan ukuran perusahaan terhadap kebijakan hutang. Populasi penelitian sejumlah 138 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2013-2015. Pemilihan sampel menggunakan metode purposive sampling yang diperoleh sejumlah 333 unit analisis. Teknik analisis menggunakan analisis regresi moderasi dengan uji nilai selisih mutlak. Pertumbuhan perusahaan dan ukuran perusahaan berpengaruh positif signifikan terhadap kebijakan hutang. Kebijakan dividen berpengaruh negatif signifikan terhadap kebijakan hutang, sedangkan kepemilikan manajerial tidak berpengaruh terhadap kebijakan hutang. Kinerja keuangan memoderasi secara signifikan pengaruh kepemilikan manajerial dan ukuran perusahaan terhadap kebijakan hutang, namun tidak memoderasi pengaruh kebijakan dividen dan pertumbuhan perusahaan terhadap kebijakan hutang. Berdasarkan hasil penelitian, dapat disimpulkan bahwa kebijakan hutang perusahaan dipengaruhi oleh kebijakan dividen, pertumbuhan perusahaan, dan ukuran perusahaan, serta kinerja keuangan dapat memoderasi pengaruh kepemilikan manajerial dan ukuran perusahaan terhadap kebijakan hutang. The aims of the study are to examine the role of financial performance in moderating the influence of managerial ownership, dividend policy, firm growth, and firm size towards debt policy.The populations of the study are 138 companies which are listed in the Indonesia Stock Exchange (BEI) during 2013-2015period. Data were selected by purposive sampling method obtained by 333 unit of analysis.Moderated regression analysis by difference absolute value test was used to analyse data. Firm growth and firm size had a significant positive effect on debt policy. Dividend policy had a significant negative effect on debt policy, while managerial ownership didn’t havesignificant effect on debt policy. Financial performance moderates significantly the effect of managerial ownership and firm size on debt policy, but unablebe used to moderate the influence of dividend policy and corporate growth on debt policy. Based on the research result, it can be concluded that the company's debt policy is influenced by dividend policy, firm growthand firmsize, and financial performance can moderate the effect of managerial ownership and firm size on debt policy
KARAKTERISTIK PERUSAHAAN TERHADAP ENVIRONMENTAL DISCLOSURE DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI PEMODERASI Arifianata, Ahmad Faris; Wahyudin, Agus
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.v5i2.14360

Abstract

Penelitian ini dilakukan untuk memperoleh bukti mengenai pengaruh ukuran perusahaan, tipe industri, dan umur perusahaan terhadap environmental disclosure dengan good corporate governance sebagai variabel moderating. Populasi penelitian ini adalah perusahaan yang terdaftar sebagai peserta Corporate Governance Perception Index (CGPI) award tahun 2009-2013 sejumlah 58 perusahaan. Teknik pemilihan sampel dengan purposive sampling. Sampel yang masuk kriteria sebanyak 11 perusahaan dengan 55 unit analisis. Teknik analisis yang digunakan adalah analisis regresi nilai selisih mutlak. Hasil penelitian menunjukkan bahwa ukuran perusahaan dan tipe industri berpengaruh positif terhadap environmental disclosure. Umur perusahaan tidak berpengaruh terhadap environmental disclosure. Good corporate governance tidak memoderasi hubungan antara pengaruh tipe industri terhadap environmental disclosure. Good corporate governance memoderasi hubungan antara pengaruh ukuran perusahaan dan umur perusahaan terhadap environmental disclosure. Penelitian selanjutnya agar menambah variabel yang dapat mempengaruhi environmental disclosure, dan menggunakan objek lain untuk sampel penelitian. This research was conducted to obtain evidence about the influence of company size, industry type, and company age on the environmental disclosure using good corporate governance as moderating variable. The research’s population is companies that are registered as a participant of Corporate Governance Perception Index (CGPI) award from 2009 to 2013 with total number of 58 companies. The sampling technique used in this research is purposive sampling. There are 11 companies that qualified as sample with 55 unit of analyse. The analysis technique used is absolute difference value regression analysis. The results showed that the size of company and the type of industry give positive effect to environmental disclosure. The age of company does not give any effect to the environmental disclosure. Good corporate governance does not moderate the relationship between the influence of industry type towards the environmental disclosure. Good corporate governance moderates the relationship between the influence of company size and company age towards the environmental disclosure. further research in order to add a variable that can give effect to environmental disclosure, and use other objects to the sample of the research.
Factors Influencing The Quality of Financial Reporting on Local Government of Purbalingga Fitriana, Fitriana; Wahyudin, Agus
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.v6i1.18597

Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai peran sistem pengendalian internal dalam memoderasi pengaruh pemanfaatan sistem informasi akuntansi dan kompetensi sumber daya manusia terhadap kualitas laporan keuangan pemerintah daerah. Populasi dalam penelitian ini adalah Aparatur Sipil Negara (ASN) bagian keuangan yang bekerja di 46 Organisasi Perangkat Daerah di Kabupaten Purbalingga. Teknik pengambilan sampel dengan metode sampel jenuh (sensus) yaitu 46 Organisasi Perangkat Daerah dan diperoleh unit analisis sebanyak 92. Teknik analisis yang digunakan adalah analisis regresi moderasi dengan uji nilai selisih mutlak menggunakan SPSS 21. Hasil penelitian menunjukkan bahwa pemanfaatan sistem informasi akuntansi berpengaruh positif signifikan terhadap kualitas laporan keuangan pemerintah daerah. Kompetensi sumber daya manusia tidak berpengaruh dan sistem pengendalian internal tidak memoderasi pemanfaatan sistem informasi akuntansi terhadap kualitas laporan keuangan pemerintah daerah. Sistem pengendalian internal dapat memoderasi pengaruh kompetensi sumber daya manusia terhadap kualitas laporan keuangan pemerintah daerah. Berdasarkan hasil penelitian, dapat disimpulkan bahwa kualitas laporan keuangan pemerintah daerah dipengaruhi oleh pemanfaatan sistem informasi akuntansi dan sistem pengendalian internal dapat memoderasi kompetensi sumber daya manusia. The aims of this study are to examine the role of internal control system in moderating the influence of accounting information system utilization and human resource competence on the quality of local government financial report. The population of this research is Civil State Apparatus of financial Organization who work in the 46 Organization of the Regional (OPD) in Purbalingga Regency. The sampling technique is saturated sample (census) that is 46 Organization of theregional and obtained the unit of analysis as much as 92. The analytical technique using are moderation regression analysis with the test of absolute difference value with SPSS 21. The results showed utilization of accounting information system has a significant positive effect on the quality of local government financial statements. The competence of human resources does not affect and internal control can’t moderated utilizisation of accounting information system the quality of local government financial reports. Internal control can moderate the influence of human resources competence on the quality of local government financial statements. Government influenced by the quality of accounting information system utilization and internal control system can moderated human resources.
The Roles of Profit Quality in Moderating The Effect of Good Corporate Governance on Corporate Value Sholihah, Malihatus; Wahyudin, Agus
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.v6i3.18918

Abstract

Tujuan dari penelitian ini adalah untuk mengkaji peran kualitas laba dalam memoderasi pengaruh kepemilikan manajerial dan kepemilikan institusional terhadap nilai perusahaan. Populasi dari penelitian ini berjumlah 39 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2013-2015. Pemilihan sampel dalam penelitian ini menggunakan metode purposive sampling dengan total unit analiais sejumlah 33 . Penelitian ini menggunakan data sekunder yang berupa annual report. Hipotesis penelitian diuji menggunakan uji asumsi klasik, analisis statistik deskriptif, analisis regresi berganda, dan Moderated Regression Analysis (MRA) selisih nilai mutlak dengan tingkat signifikansi 0,05. Penelitian menunjukkan bahwa kepemilikan manajerial berpengaruh negatif dan signifikan terhadap nilai perusahaan. Sedangkan , kepemilikan institusional tidak berpengaruh terhadap nilai perusahaan. Selain itu, variabel kualitas laba dapat digunakan untuk memoderasi pengaruh kepemilikan manajerial dan kepemilikan institusional terhadap nilai perusahaan. Berdasarkan hasil penelitian, dapat disimpulkan bahwa kualitas laba dapat memoderasi pengaruh kepemilikan manajerial terhadap nilai perusahaan tetapi kualitas laba tidak dapat memoderasi pengaruh kepemilikan institusional terhadap nilai perusahaan. The aim of this study is to examine the role of earnings quality in moderating the influence of managerial ownership and institutional ownership on firm value. The population of this study amounted to 39 manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the period 2013-2015. The selection of sample in this research used purposive sampling method with total unit of analysis amounted to 33. This study used secondary data in the form of annual report. The research hypothesis was tested using classical assumption test, descriptive statistical analysis, multiple regression analysis, and Moderated Regression Analysis (MRA) of absolute value difference with a significance level of 0.05. The research showed that managerial ownership has a negative and significant effect on firm value. Meanwhile, institutional ownership does not affect on firm value. In addition, earnings quality variable could be used to moderate the effect of managerial ownership and institutional ownership on firm value. Based on the results of the study, it can be concluded that earnings quality can moderate the effect of managerial ownership on firm value but earnings quality ca not moderate the effect of institutional ownership on firm value.
The Analysis of Firm Size in Moderating the Determinants of Intellectual Capital Disclosures Pujiati, Endang; Wahyudin, Agus
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.v7i2.22641

Abstract

Abstrak Tujuan penelitian ini adalah menganalisis pengaruh profitabilitas, pertumbuhan laba, dan komisaris independen terhadap pengungkapan modal intelektual dengan ukuran perusahaan sebagai variabel moderating. Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2014-2016 yang berjumlah 149 perusahaan. Sampel dipilih dengan menggunakan metode purposive sampling dan diperoleh 189 unit analisis yang menjadi objek pengamatan yang berasal dari 63 perusahaan. Teknik analisis menggunakan analisis regresi moderasi dengan uji nilai selisih mutlak. Hasil penelitian ini menunjukkan bahwa profitabilitas berpengaruh positif signifikan terhadap pengungkapan modal intelektual. Pertumbuhan laba dan komisaris independen berpengaruh signifikan tetapi dengan arah hubungan yang negatif. Ukuran Perusahaan memoderasi secara signifikan pengaruh profitabilitas dan pertumbuhan laba terhadap pengungkapan modal intelektual, namun ukuran perusahaan tidak memoderasi pengaruh komisaris independen terhadap pengungkapan modal intelektual. Simpulan dari penelitian ini yaitu pengungkapan modal intelektual dipengaruhi oleh profitabilitas dan ukuran perusahaan mampu memoderasi pengaruh profitabilitas dan pertumbuhan laba terhadap pengungkapan modal intelektual. Kata Kunci : Komisaris Independen; Pengungkapan Modal Intelektual; Pertumbuhan Laba; Profitabilitas; Ukuran Perusahaan Abstract The purpose of this research is to analyse the influence of profitability, earning growth, and independent commissioner of the intellectual capital disclosure with firm size as a moderating variable. The population of this study is manufacturing companies listed in Indonesia Stock Exchange (IDX) from 2014 until 2016 consisting of 149 companies. Samples are selected using purposive sampling method and obtained 189 unit analyses as observations’ objects from 63 companies. Moderated regression analysis by difference absolute value test was used to analyse data. The study result show that profitability effect positively significant on intellectual capital disclosure. Earning growth and independent commissioner has significantly influenced but in negative way. Firm size moderates significantly the effect of profitability and earning growth on intellectual capital disclosure, but firm size can not be used to moderate the influence of independent commisssioners on intellectual capital disclosure. Conclusion from this research that intellectual capital disclosure is influencded by profitability and firm size can moderate the effect of profitability and earning growth. Keywords: Earning Growth; Firm Size; Independent Commissioner; Intellectual Capital Disclosure; Profitability
The Effect of Liquidity, Leverage, and Operating Capacity on Financial Distress with Managerial Ownership as a Moderating Variable Larasati, Hanum; Wahyudin, Agus
Accounting Analysis Journal Vol 8 No 3 (2019): November
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v8i3.30176

Abstract

This study intends to examine the effect of liquidity, leverage, and operating capacity ratio on financial distress risk with managerial ownership as moderator. The population of this study was all of the property, real estate and construction services companies listed on the IDX in 2013-2017 as many as 55 companies. This study used purposive sampling technique for the selection of samples that produced 17 companies or 68 analysis units. Moderation regression was used as analytical method in this study with SPSS 23 as the analytical tool. This research shows that liquidity does not affect on financial distress risk, while leverage and operating capacity affect on financial distress risk. Managerial ownership is able to moderate the effect of leverage ratio and operating capacity on financial distress risk, but is not able to moderate the effect of liquidity on financial distress risk. The conclusion of this study is that the financial distress risk is influenced by leverage, operating capacity, leverage moderated by managerial ownership, and operating capacity moderated by managerial ownership.
The Effect of Earnings Management, Managerial Ownership, and Firm Size on Environmental Disclosure with Environmental Performance as Moderating Chaq, Vida Chusnia; Wahyudin, Agus
Accounting Analysis Journal Vol 9 No 1 (2020): March
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v9i1.30274

Abstract

The purpose of this study is to analyze and determine the effect of earnings management, managerial ownership, and firm size on environmental disclosure by environmental performance as moderation. Non-financial companies listed on the Indonesia Stock Exchange (IDX) during 2014-2017 as many as 385 companies were taken as the population in this study. The use of purposive sampling method produced 64 units of analysis from 16 companies. Moderate regression analysis through absolute number differences was applied as a data analysis technique using the IBM SPSS 24 Program. The results of this study indicate that earnings management, managerial ownership, and firm size do not have significant effect on environmental disclosure. In addition, environmental performance does not significantly moderate the effect of earnings management on environmental disclosure and does not significantly moderate the effect of firm size on environmental disclosure. Environmental performance can only significantly moderate the effect of managerial ownership on environmental disclosure. This study concludes that only managerial ownership driven by environmental performance will affect the extent of the company’s environmental disclosure.
The Roles of Profitability in Moderating The Effects of Managerial Ownership, Leverage, and Firm Size Toward Intellectual Capital Disclosure Khosidah, Nasihotul; Wahyudin, Agus
Accounting Analysis Journal Vol 8 No 2 (2019): July
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v8i2.33775

Abstract

This research aims to analyze the effects of managerial ownership, leverage, and firm size on the intellectual capital disclosures accompanied profitability as moderated variable. The population in this research are the companies registered in the LQ45 Stock Index in 2015-2017 as many as 29 companies. This study used sampling with purposive sampling. Unit of analysis obtained as many 87 analysis. Data collection used documentation technique. Data analysis in this study used descriptive statistics and inferential statistics. Hypothesis testing used moderation regression analysis with difference absolute test. The results of this study indicated that leverage and firm size have a significant positive effect, while managerial ownership has no significant effect on the intellectual capital disclosures. Profitability significantly moderates the effect of leverage and firm size on the intellectual capital disclosures while it does not significantly moderate the effect of managerial ownership on the intellectual capital disclosures. The conclusion of this study is that investors can consider leverage and firm size in investment decision making, considering the disclosure of intellectual capital in this study is influenced by leverage and firm size.
Co-Authors - FACHRURROZIE - Kardoyo -, Kardiyem -, Kustiani Abdulah Hafiz Achmad Slamet Ade Ismail Aep Wawan Irwan Agung Yulianto Agus Ariyanto Agus Hermanto Agusmiati, Dini Ahmad Faris Arifianata, Ahmad Faris Ahmad Nurkhin Ajeng Febriyani, Ajeng Ajeng Rizka Riadiani, Ajeng Rizka Aji Sofanudin Aldila Krisnaresanti, Aldila Amin Pujiati Amir Mahmud Anas Anas, Anas Ani Rusilowati Anindya, Marsya Nabila Anisa Septiani Aenul Fajriah Anita, Nur Anna Kania Widiatami Anne Nuraini Aprilia Diastini, Aprilia Arief Yulianto Arina Fithrona Ariyanto, Dany Ariyanto, Dany Atik Novitasari, Atik Aulia, Shabrina Caesharah Avia Enggar Tyasti, Avia Enggar Azizah, Farinka Nurrahmah Badingatus Solikhah Baehaqi Bajri, Reza Aed Galib Bani, Fajar Ciputra Daeng Bayu Prabowo Sutjiatmo Bestari Dwi Handayani Bestari Dwi Handayani Betty Natalie Fitriatin Buana, Rastra Buana, Rastra Budiantoro, Risanda Cahyo Budi Utomo Cendrawati, Lena Chaq, Vida Chusnia Citra Bakti, Citra D. C. Bachtiar D. C. Bachtiar, D. C. D. F. Sari D. F. Sari, D. F. Dani Rahman Hakim, Dani Rahman Dedi Ruswandi Dedi Widayat Dewi, kustiyanti Dewi, Retno Kusumo Dhian Dharma Prayuda, Dhian Dharma Dian Tri Kusumawati, Ois Dian Tri Kusumawati, Ois Dikha Kumalasari Dina Tsabitah, Dina Dwi Cahyaningdyah Dwi Harini Dwi Hermanto Eka Susanti Eko Handoyo Elis Khaerunisa Elsa Puspasari, Elsa Endah, Siti Nur Endah, Siti Nur Endang Susilaningsih Etty Soesilowati Eva Indrayani Fachrurrozie Fadhilah Mahanani Saputri Fadhillah, Farhan Fahmi Yusuf Falih Ijlal Septian Farid Ahmadi Farida Damayanti Fariztian, Anies Fariztian, Anies Fathur Rokhman Fauni, Arini Mayang Fauni, Arini Mayang Fiky Yulianto Wicaksono Fithrona, Arina Fitri Apriliani Fityan, Yoni Rofiqotul Hanik Ristiana Hardianto, Rio Noverdhi Hardiyanti, Dwi Hardiyanti, Dwi Harini, Dwi Haryadi - Haryono Haryono Hasan Mukhibad Heri yanto Hidayah, Ari Fatihatul Ibrahim, Arief Budi Ibrotul Lailatur Rohmah, Ibrotul Lailatur Ida Maftukhah Imroatus Sholikhah, Imroatus Indah Anisykurlillah Indrajati, Septian Irawan, Dony Irawan, Dony Ismuni, Mutdi Isnarto, Isnarto Isti Hidayah Jarot Tri Bowo Santoso Jati, Kuat Waluyo Joko Sutarto Joko Widodo Kaefahmi, Amhal Kaffah Imanuddin M R Santosa Ketut Sudarma Khairani, Desy Khoiruman Soleh, Khoiruman Khosidah, Nasihotul Kiswanto - Kiswanto, Kiswanto Kustiani - Laksono Trisnantoro Larasati, Hanum Lasmana, Syaiful Andy Lathifah, Najmi Diyana Lina Maulida Linda Wahyu Setianingrum, Linda Wahyu Lisa Pratiwi Listiyowati listiyowati, Listiyowati M Tirtana Siregar, M Tirtana M. Fauzi Maftukin, Ali MAIMUN MUHIBBUDDIN, MOHAMMAD Malihatus Sholihah Maolana, Irfan Margareta, Rinda Sindhi Marini Marini Masrukan Masrukan Masrukhan Masrukhan Masrukhi Masrukhi Maulani, Afa Nisa Maylia Pramono Sari Mega Hemamalini Fournia Gangga Meilani Intan Pertiwi Mira Ariyanti Moch. Lukluil Maknun Muchsin Muchsin Muhamad Aristiyo, Muhamad Muhamad Kadapi Muhammad Feriady, Muhammad Muhammad Irfan Janitra, Muhammad Irfan Muhammad Khafid Muhammad Lukman Hanifa, Muhammad Lukman Muhsin Muhsin mungin eddy wibowo, mungin eddy Nastiti Rahayuni Ni’mah, Siti Khoirun Nina Oktarina Niswah Baroroh Nuhaaya, Ailin Nur Khabibah, Nur Nurinnida, Annisa Ocatavianus, William Oktyama, Gandhis Arine Partono Thomas Patmara, Reza Pramono Sari, Maylia Pujiati, Endang Pujiati, Endang Purniawan, Yustinus Andi Muda purwadi suhandini Purwadi Suhandini Purwantoro, Ihsan Puspitaningrum, Yuliastuty Putra, Ngurah Made Darma Putri, Yuliar Syelvia R. D. Rahmawati R. D. Rahmawati, R. D. Rahayu, Selvia Rahayuni, Nastiti Rahmat Syarifulloh, Rahmat Ramdani, Aditya Rediana Setiyani, Rediana Renaningtyas, Dwi Lestari Rija Sudirja Risanda A. Budiantoro Riswanda Imawan, Riswanda Rizka Fitriani Ronald Sukwadi RR. Ella Evrita Hestiandari Rudianto, Safira Damayanti Ruminta Ruminta Ruminta Rusdarti - Rusli, Tiffany Shahnaz S Martono S. A. Nursaripah S. A. Nursaripah, S. A. S.Martono S.Martono, S.Martono S.Pd. M Kes I Ketut Sudiana . Sabilla, Yassa Sakinah, Syaza Salfira Amalia Listyaningrum, Salfira Amalia Salsabila, Khansa’ Samsudi Samsudi Sandy Arief Santi Rosniawaty Santoso, Arif Gunawan Sari, Astrid Chandra Sari, Puji Novita Setianah, Widi Shantosa Yudha Siswanto siti hardian Siti Ismuzaroh Slamet Fauzan Sofyan Setiyawan Subagyo Subagyo Sucihatiningsih Dian Wisika Prajanti Sudjarwo, Ragil Sudjarwo, Ragil Sugi Sugi, Sugi Sukandar Sukandar Sukestiyarno Sukestiyarno SUMADI SUMADI Supriyadi Supriyadi Suryaningsih, Devi Suwito Eko Pramono Syariful Mubarok Tati Nurmala Tati Nurmala Tia Pipit Naovila, Tia Pipit Timorita, Yuda Ayu Tri Handayani, Elfa Dikah Tri Suminar Tri Susilo Wahyu Aji Trisni Suryarini Tusyanah Tusyanah Ulum, Muhammad Saiful Umi Muzayanah Usi Meilani Vierke, Intan Maria Lewiayu Wahyu Lestari Warid Ali Qosim Wasino Wasino Widiyanto Widiyanto Widiyanto Widiyanto Widiyanto Widiyanto Widodo Widodo Widodo Widodo Widodo, Anung Wiharto, Ega Sih Priyantika Wijayama, Bayu Wiyanto - Yoga Yuniadi Yuana Khoirunisa Yulianto, Agung Yuwariah, Yuyun Yuwariah Yuyun Yuwariah Zaenab Zaenab