p-Index From 2021 - 2026
8.329
P-Index
This Author published in this journals
All Journal Zuriat Jurnal Keuangan dan Perbankan Jurnal Dinamika Akuntansi Abdimas Dinamika Pendidikan Rekayasa: Jurnal Penerapan Teknologi dan Pembelajaran Jurnal Akuntansi Multiparadigma Nuansa Informatika Jurnal Transformatika Jurnal Agro Jurnal Akuntansi Bisnis Accounting Analysis Journal Economic Education Analysis Journal Educational Management The Journal of Educational Development Journal of Economic Education Kultivasi JSSH (Jurnal Sains Sosial dan Humaniora) Jurnal Kajian Akuntansi Kompartemen : Jurnal Ilmiah Akuntansi Agrin : Jurnal Penelitian Pertanian Pendas : Jurnah Ilmiah Pendidikan Dasar AFEBI Islamic Finance and Economic Review Journal of Primary Education Jemasi Jurnal Ekonomi Manajemen dan Akuntansi JIKAP PGSD: Jurnal Ilmiah Ilmu Kependidikan Jurnal Pengabdian Al-Ikhlas Jurnal Rekayasa Infrastruktur Jurnal Pemberdayaan Masyarakat Universitas Al Azhar Indonesia Al-Bahtsu : Jurnal Penelitian Pendidikan Islam Journal of Research and Educational Research Evaluation Teknika Binawan Student Journal Indonesian Journal of Devotion and Empowerment (IJDE) Jurnal Pendidikan Sains dan Komputer Business and Economic Analysis Journal JAKA (Jurnal Akuntansi, Keuangan dan Auditing) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Prosiding Seminar Nasional Pascasarjana Proceeding of International Conference on Science, Education, and Technology e-Jurnal Apresiasi Ekonomi International Journal of Multidisciplinary Approach Research and Science Business and Economic Analysis Journal Educational Management Journal of Vocational and Career Education "Indonesian Journal of Devotion and Empowerment (IJDE) " Al-Bahtsu: Jurnal Penelitian dan Pendidikan Islam Agrikultura Masyarakat Tani: Jurnal Pengabdian kepada masyarakat Journal of Economic Education Research Journal of Social Economics Empowerment (ROSEE) Prosiding Seminar Nasional Pengabdian Masyarakat
Claim Missing Document
Check
Articles

The determinant of the financial fraud of the village fund management Fachrurrozie Fachrurrozie; Agus Wahyudin; Ahmad Nurkhin; Hasan Mukhibad; Kardiyem Kardiyem; Fadhilah Mahanani Saputri
Jurnal Keuangan dan Perbankan Vol 24, No 1 (2020): January 2020
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (419.185 KB) | DOI: 10.26905/jkdp.v24i1.3576

Abstract

We examine the relationship between compensation, morality, organizational ethical culture, and financial fraud. The respondents were fifty-two village officials in Weru Subdistrict, Central Java Sukoharjo District who were directly responsible for managing village funds. They were selected using a purposive sampling method. Data was collected by means of the questionnaire was distributed and then, the data were analyzed using Path analysis with WarpPLS software. We found that morality had a positive and significant effect on compensation and organizational ethical culture, as well as a negative and significant effect on financial fraud. Organizational ethical culture proved to have a negative and significant effect on financial fraud. Compensation does not have a significant effect on the ethical culture of the organization and financial fraud. The other result shows that the organizational ethical culture had proven to be a mediator of the relationship between morality and financial fraud. Meanwhile, there is no proven significant relationship between the suitability of compensation for financial fraud through the ethical culture of the organization. Also, the study confirmed that the morality and ethical culture of the organization are factors that can reduce the occurrence of financial fraud. Hence, the village government is expected to have better organizational morality and ethical culture.JEL Classification: G28, H83, M41 How to Cite: Fachrurrozie, Wahyudin, A., Nurkhin, A., Mukhibad, H., Kardiyem, Saputri,F. M. (2020). The determinant of the financial fraud of the village fund  management. Jurnal Keuangan dan Perbankan, 24(1), 95-105.DOI: https://doi.org/10.26905/jkdp.v24i1.3576
Mampukah Kinerja Keuangan Memediasi Pengaruh Mekanisme Corporate Governance Terhadap Pengungkapan Modal Intelektual? Nastiti Rahayuni; Badingatus Solikhah; Agus Wahyudin
Jurnal Kajian Akuntansi Vol 2, No 1 (2018): JUNI 2018
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v2i1.1243

Abstract

ABSTRAKTujuan dari penelitian ini untuk mengetahui pengaruh mekanisme Corporate Governance terhadap pengungkapan modal intelektual melalui kinerja keuangan sebagai variabel intervening. Populasi penelitian ini adalah 137 perusahaan perbankan yang terdaftar di Bursa Efek Indonesia tahun 2011-2014. Metode pemilihan sampel yang digunakan adalah purposive samplingdan terpilih 124 unit analisis. Teknik analisis data menggunakan analisis jalur (path analysis) dengan alat bantu IBM SPSS 21.Hasil penelitian menujukkan bahwa kepemilikan manajerial dan proporsi komisaris independen tidak berpengaruh langsung terhadap pengungkapan modal intelektual, sedangkan kepemilikan institusional, ukuran komite audit, dan kinerja keuangan berpengaruh positif terhadap pengungkapan modal intelektual. Hasil juga menunjukkan bahwa kinerja keuangan mampu menjembatani pengaruh tidak langsung antara kepemilikan manajerial, kepemilikan institusional, proporsi komisaris independen, dan ukuran komite audit terhadap pengungkapan modal intelektual.  ABSTRACTThe aim of this study to test the effect of Corporate Governance Mechanism on the Intellectual Capital Disclosure through Financial Performance as intervening variable. The population of this paper is 137banking companies listed on the Indonesian Stock Exchange in 2011 to 2014.The sampling technique used a purposive sampling and produced124unit analyses.The data was analizedusing path analysis with IBM SPSS software version 21.The result of this paper indicated that the manajerial ownership and proportion of independent commisioner does not affect the Intellectual Capital Disclosure directly, but institusional ownership, audit committee size, and financial performance have positive effecton Intellectual Capital Disclosure. On the other hand, the result show that financial performance is able to mediate the indirect effect of manajerial ownership, institusional ownership, proportion of independent commisioner, and audit committee on Intellectual Capital Disclosure. Keywords : Intellectual Capital Disclosure, Corporate Governance, Financial Performance
RELEVANSI STRUKTUR KEPEMILIKAN TERHADAP PROFITABILITAS DAN NILAI PERUSAHAAN BARANG KONSUMSI Ahmad Nurkhin; Agus Wahyudin; Anisa Septiani Aenul Fajriah
Jurnal Akuntansi Multiparadigma Vol 8, No 1 (2017): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (486.33 KB) | DOI: 10.18202/jamal.2017.04.7038

Abstract

Abstrak: Relevansi Struktur Kepemilikan Terhadap Profitabilitas dan Nilai Perusahaan Barang Konsumsi. Penelitian ini bertujuan untuk menganalisis hubungan kepemilikan manajerial dan kepemilikan institusional terhadap profitabilitas dan nilai perusahaan. Analisis data menggunakan regresi berganda pada 44 perusahaan yang terdaftar di Bursa Efek Indonesia periode 2011-2014. Hasil penelitian menunjukkan bahwa kepemilikan manajerial dan kepemilikan institusional tidak berpengaruh terhadap nilai perusahaan, sedangkan profitabilitas terbukti berpengaruh positif. Hasil lainnya adalah kepemilikan institusional berpengaruh positif signifikan terhadap profitabilitas, sedangkan kepemilikan manajerial tidak berpengaruh. Profitabilitas terbukti memediasi pengaruh kepemilikan institusional terhadap nilai perusahaan dan tidak terbukti sebagai variabel mediasi atas pengaruh kepemilikan manajerial. Abstract: The Relevance of Ownership Structure to Porfitability and Value of Consumer Goods Company. This study aimed to analyze the relevance of managerial and institutional ownership on profitability and firm value. Multiple regression analysis were used to analyze the data of 44 consumer goods companies listed in the period of 2011-2014. This results showed that there is no effect of managerial and institutional ownership on the firm value, while profitability has positive effect. The other result showed that institutional ownership has positive effect on profitability, while managerial ownership has no effect. Profitability had proved to mediate the effect of institutional ownership to firm value and have not proved as mediating variables on managerial ownership.
Pengaruh Struktur Aset, Risiko Bisnis, dan Pertumbuhan Penjualan Terhadap Struktur Modal Dengan Profitabilitas Sebagai Variabel Moderating Usi Meilani; Agus Wahyudin
Jurnal Akuntansi Bisnis Vol 19, No 1: Maret 2021
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v19i1.3513

Abstract

This study aims to analyze and describe the effect of asset structure, business risk and sales growth on capital structure by using profitability as a moderating variable in property and real estate companies listed on the Indonesia Stock Exchange in 2017-2019. The sample of this research is 49 companies with 147 units of analysis. The sampling method used is purposive sampling. The data collection technique in this study uses the documentation technique in the form of company financial statement data. Data were analyzed using descriptive statistical analysis techniques and inferential statistical analysis with Moderated Regression Analysis (MRA). Data analysis was performed using IBM SPSS Statistics 23. The results of this study indicate that asset structure has a positive and significant effect on capital structure. Business risk and sales growth have no effect on the capital structure. Profitability is able to moderate the effect of asset structure and business risk on capital structure but is unable to moderate the effect of sales growth on capital structure. Business risk and sales growth have no effect on the capital structure. Profitability is able to moderate the effect of asset structure and business risk on capital structure but is unable to moderate the effect of sales growth on capital structure. Business risk and sales growth have no effect on the capital structure. Profitability is able to moderate the effect of asset structure and business risk on capital structure but is unable to moderate the effect of sales growth on capital structure.
Determinan Praktik Transfer Pricing dengan Firm Size Sebagai Pemoderasi Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Lina Maulida; Agus Wahyudin
Jurnal Akuntansi Bisnis Vol 18, No 2: September 2020
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v18i2.3514

Abstract

The purpose of this study is to analyze the effect of debt covenant, tax minimization, and audit quality on transfer pricing practice with firm size as the moderating variable. Employing purposive sampling, as much as 21 mining companies listed on the IDX in 2017-2019 were available for the test of hypothesis . Moderated regression analysis was used for the test of hypothesis. The results showed that debt covenants have no significant effect on transfer pricing. Tax minimization and audit quality have negative effect on transfer pricing and audit quality. In addition, firm size does not significantly moderate the relationship between debt covenant and transfer pricing, but firm size can significantly moderate the relationship between tax minimization and transfer pricing and can also significantly moderate the relationship between audit quality and transfer pricing.
Sistem Informasi Statistik di Koprasi Karya Nugraha dengan Menggunakan Metode OLAP Fahmi Yusuf; Agus Wahyudin; Elis Khaerunisa
NUANSA INFORMATIKA Vol 5, No 01 (2010)
Publisher : FKOM UNIKU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/nuansa.v5i01.44

Abstract

Statistic information system and strategy have a big role in national development in general especially in  the economic field,it  is used to support  the improvement, efficiency, effectiveness and productivity of government organizations and businesses, such cooperation. At this time, information systems and statistics have been developed, and become an important factor in the process of planning, monitoring, and supervision of the construction, as well as in enhancing the credibility and competitiveness. Therefore, the development of information systems and statistics that is reliably deployed as an integral part in the face of an increasing business competition. Technology OLAP (Online Analytical Processing) offers a solution that needs  a system  to manage and maintain the balance of the elements in the business,it is expected to maintain a stable business processes. OLAP is a flexible data model that  ensures,  respond to changing business requirements needed for effective decision making.
The Comparison of Islamic Governance Disclosure Practices in Indonesian Sharia Banks Ahmad Nurkhin; Agus Wahyudin; Fachrurrozie Fachrurrozie; Anna Kania Widiatami; Puji Novita Sari
AFEBI Islamic Finance and Economic Review Vol 4, No 02 (2019)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aifer.v4i02.437

Abstract

Islamic banks in Indonesia (Bank Syariah Mandiri, BNI Syariah dan BRI Syariah) have merged in 2021 to become Bank Syariah Indonesai (BSI). This study aims to compare the practice of Islamic Governance Disclosure (IGD) of Idonesian Islamic banks before the merger period. A descriptive quantitative research approach was used in this research. The sampling method used was purposive sampling with the criteria of three Islamic banks that carried out a merger in 2021. Islamic banks which were the samples of this study were Bank Syariah Mandiri, BRI Syariah and BNI Syariah. The observation period is 5 years (2014-2018). The documentation method is used for data retrieval using the check list tool. Content analysis method is used to analyze the data that has been obtained. This method is used to determine the IGD index which consists of three main indices, namely the Sharia Supervisory Board (DPS) disclosure index, the DPS report disclosure index, and the zakat disclosure index. The results showed that the three Islamic banks had a fairly good IGD index for 3 years. Bank Syariah Mandiri and BNI Syariah show the highest and most consistent IGD index for five consecutive years compared to BRI Syariah. The IGD Index for Bank Syariah Mandiri and BNI Syariah are the same in 2015-2017. The IGD index of BRI Syariah has fluctuated over the past five years.
PERAN SOSIAL EKONOMI DALAM MEMODERASI PENGARUH POLA ASUH ORANG TUA DAN TEMAN SEBAYA TERHADAP KARAKTER SISWA siti hardian; Agus Wahyudin; purwadi suhandini
JIKAP PGSD: Jurnal Ilmiah Ilmu Kependidikan Vol 6, No 1 (2022): Januari (JIKAP PGSD)
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/jkp.v6i1.29404

Abstract

The purpose of this study was to analyze 1) Effect of parenting style on the students’ character. 2) Effect of peers on the students’ character. 3) Role of family’s social economic in moderating the influence of parenting style on students’ character. 4) Role of family’s social economic in moderating the influence of peers on students’ character. This research is a quantitative research. Population of this study were all fifth-grade students of SDN Liliriaja District. The sampling technique used cluster random sampling technique with two stage random sampling. Methods in collecting data are questionnaires and documentation. The results of this study are 1) Parenting style has a significant effect on students’ character by 75.7%. 2) Peers has a significant effect on students’ character by 79.8%. 3) Social economy doesn’t has a significant role in moderating the effect of parenting style on students’ character. 4) Social economy has a role in moderating the influence of peers on students’ character by 81%. Thus, to shape good character of students, parents must apply appropriate parenting styles to students, and supervise students in the association of their peers, so they are not influenced by bad peers that will affect the character of students.
PENINGKATAN KETERAMPILAN SANTRIPRENEUR MELALUI PELATIHAN OLAH LIMBAH KAYU MENJADI PRODUK YANG BERNILAI EKONOMIS Fachrurrozie Fachrurrozie; Agus Wahyudin; Widiyanto Widiyanto; Ahmad Nurkhin; Muhammad Feriady
JURNAL PENGABDIAN AL-IKHLAS UNIVERSITAS ISLAM KALIMANTAN MUHAMMAD ARSYAD AL BANJARY Vol 7, No 2 (2021): AL-IKHLAS JURNAL PENGABDIAN
Publisher : Universitas Islam kalimantan MAB

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (324.002 KB) | DOI: 10.31602/jpaiuniska.v7i2.6218

Abstract

Keterampilan wirausaha santri adalah sangat penting untuk diasah dan ditingkatkan. Santripreneur adalah jawaban kalangan pondok pesantren untuk menjawab tantangan zaman industri 4.0. Pondok pesantren As Salafy Al Asror adalah pesantren yang memberikan perhatian lebih dalam pengembangan kewirausahaan santri. Santri diharapkan menjadi warga yang mandiri dan mampu menghasilkan produk-produk dari bahan apa pun, termasuk dari limbah kayu yang tersedia cukup melimpah. Melalui kegiatan pengabdian ini, tim dari FE UNNES akan memberikan tambahan keterampilan kepada santri prenenur. Kegiatan pengabdian telah dilaksanakan bersama mitra pengabdian (Pondok Pesantren As Salafy Al Asror) dan Direktorat Jenderal Industri Kecil, Menengah dan Aneka Kementerian Perindustrian yang mempunyai program sejenis untuk meningkatkan keterampilan wirausaha santri melalui dan pelatihan dan pendampingan olah limbah kayu. Kegiatan pertama telah dilaksanakan pada tanggal 30 Maret sampai dengan 2 April 2021 dengan narasumber utama dari Kementerian Perindustrian. Selama 4 hari, santri mendapatkan pelatihan bagaimana menghasilkan produk ekonomis dari bahan limbah kayu. Kementerian juga memberikan alat agar santri dapat menghasilkan produk terbaik dan berkelanjutan. Tim kementerian melakukan monev untuk mengetahui pemanfaatan oleh santri yang telah sesuai dengan yang diharapkan. Tim pengabdi memberikan pendampingan bagi tim Kementerian saat pelatihan dan monev yang telah dilakukan. Tim pengabdi juga telah menyelenggarakan kegiatan lanjutan pada tanggal 16 Oktober 2021 untuk menguatkan semangat dan motivasi santri dalam menghasilkan produk inovatif bernilai ekonomis dari bahan limbah kayu. Tim pengabdi berusaha untuk memberikan pendampingan teknis kepada santri untuk terus berkreasi dalam menghasilkan produk. Tim pengabdi bersama pengasuh pondok pesantren juga memberikan pemahaman kepada santri untuk mampu memasarkan produk yang telah dihasilkan. Pengalaman yang dimiliki dibagi kepada santri yang sangat antusias mengikuti kegiatan untuk tetap menjaga kualitas produk yang telah dihasilkan.
PENINGKATAN LITERASI FINANCIAL TECHNOLOGY BAGI SANTRI ZAMAN NOW DAN PENGASUH PONDOK PESANTREN DALAM MENGHADAPI ERA REVOLUSI INDUSTRI MELALUI PENANAMAN NILAI DALAM KELAS INSPIRASI Fachrurrozie Fachrurrozie; Agus Wahyudin; Ahmad Nurkhin; Hasan Mukhibad
JURNAL PENGABDIAN AL-IKHLAS UNIVERSITAS ISLAM KALIMANTAN MUHAMMAD ARSYAD AL BANJARY Vol 6, No 3 (2021): AL-IKHLAS JURNAL PENGABDIAN
Publisher : Universitas Islam kalimantan MAB

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (167.932 KB) | DOI: 10.31602/jpaiuniska.v6i3.4503

Abstract

Pondok pesantren telah menjadi Lembaga penyelenggara Pendidikan agama yang sangatdibutuhkan oleh masyarakat. Perkembangan di dunia bisnis dan teknologi yang perludipahami oleh santri zaman now adalah financial technology atau lebih akrab dikenaldengan sebutan fintech atau tekfin (teknologi finansial). Fintech telah menjadi pokokbahasan hangat di kalangan masyarakat. Santri tidak boleh bingung tentang fintech. Disamping itu, terdapat term lain yang perlu dipahami oleh santri zaman now, diantaranyastartup, unicorn, blockchain, bitcoin, ecommerce, market place, dan lain sebagainya.Dengan demikian, santri akan mampu memahami fenomena yang berkembang, baikdalam perspektif ilmu agama maupun ilmu ekonomi dan bisnis. Tim pengabdian kepadamasyarakat Fakultas Ekonomi Universitas Negeri Semarang menganggap pentingnyamemberikan pemahaman kepada santri zaman now tentang perkembangan fintechtersebut. Kelas Inspirasi merupakan upaya yang akan dilakukan oleh tim pengabdian.Melalui kelas Inspirasi, santri akan memperoleh pengetahuan, pengalaman, danketerampilan untuk memahami fintech dan perkembangan teknologi lainnya. Melaluikelas Inspirasi, santri juga akan memperoleh pengalaman mengenai ide bisnis danpenanaman nilai “santri” dari pakar dan praktisi. Kegiatan pengabdian telah dilaksanakandalam dua kali pertemuan. Pertemuan pertama telah dilaksanakan di pondok pesantren AlAsror Kelurahan Patemon Gunungpati Kota Semarang. Materi yang disampaikan adalahperkembangan financial technology dan pentingnya manfaat fintech dan kasus-kasusyang terjadi mengenai pemanfaatan fintech. Pertemuan kedua dilaksanakan di RumahDarin Kelurahan Pakintelah Kecamatan Gunungpati Semarang. Materi yang disampaikanadalah pentingnya kompetensi wirausaha bagi santri zaman now. Peserta kegiatanpengabdian dapat mengikuti dengan baik.
Co-Authors - FACHRURROZIE - Kardoyo -, Kardiyem -, Kustiani Abdulah Hafiz Achmad Slamet Ade Ismail Aep Wawan Irwan 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 Bajri, Reza Aed Galib Bani, Fajar Ciputra Daeng 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 Farid Ahmadi Farida Damayanti Fariztian, Anies Fariztian, Anies Fathur Rokhman Fauni, Arini Mayang Fauni, Arini Mayang Fiky Yulianto Wicaksono Fiky Yulianto Wicaksono 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, Muhamad 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 Septian, Falih Ijlal Setianah, Widi Siswanto, Shantosa Yudha 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 Sutjiatmo, Bayu Prabowo 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