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Studies Jurnal Sekolah Dasar Jurnal Sains dan Teknologi Jurnal Manajemen Sumberdaya Lahan Jurnal Akuntansi dan Sistem Teknologi Informasi Biota: Jurnal Ilmiah Ilmu-Ilmu Hayati Journal of Education and Learning (EduLearn) Lingua Cultura Jurnal Ilmiah Hukum dan Dinamika Masyarakat Jurnal Karya Pendidikan Matematika JURNAL ANALISIS KEBIJAKAN KEHUTANAN Journal of Indonesian Tourism and Development Studies Jurnal Santiaji Pendidikan (JSP) JUIMA : Jurnal Ilmu Manajemen Juara: Jurnal Riset Akuntansi Wiraraja Medika: Jurnal Kesehatan Journal of Engineering and Management in Industrial System Jurnal Pendidikan dan Pembelajaran Kimia (JPPK) TEMA (Jurnal Tera Ilmu Akuntansi) ECSOFiM (Economic and Social of Fisheries and Marine Journal) Jurnal Pengelolaan Sumberdaya Alam dan Lingkungan (Journal of Natural Resources and Environmental Management) JPI (Jurnal Pendidikan Indonesia) : Jurnal Ilmiah Pendidikan Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal Celt: A Journal of Culture, English Language Teaching & Literature Forum Geografi Jurnal Tataloka INFORMAL: Informatics Journal MIX : Jurnal Ilmiah Manajemen Jurnal Pembelajaran Berpikir Matematika Agrimeta: Agrimeta: Jurnal Pertanian Berbasis Keseimbangan Ekosistem Jurnal Bakti Saraswati OKARA: Jurnal Bahasa dan Sastra Jurnal Kelautan Tropis Jurnal Riau Biologia JURNAL PROFESI KEGURUAN Jurnal Aplikasi Manajemen Pendidikan BERITA BIOLOGI ETERNAL: English Teaching Journal Journal of Economic Education Panggung Jurnal Pariwisata JFMR (Journal of Fisheries and Marine Research) Omni-Akuatika Acta Aquatica: Aquatic Sciences Journal MAJALAH ILMIAH GLOBE Sumatra Journal of Disaster, Geography and Geography Education IJoLE: International Journal of Language Education Jurnal Environmental Science EnviroScienteae Jurnal Biologi Tropis PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences) Journal of Regional and Rural Development Planning Jurnal Pengelolaan Perikanan Tropis (Journal Of Tropical Fisheries Management) Albacore : Jurnal Penelitian Perikanan Laut Majalah Ilmiah Biologi BIOSFERA: A Scientific Journal JMM (Jurnal Masyarakat Mandiri) Linguistics and Elt Journal Preventif Journal Mesin IRJE (Indonesian Research Journal in Education) IJTIMAIYA Politik Indonesia: Indonesian Political Science Review Media Ilmu Kesehatan Jurnal Manajemen Inovasi Jurnal Riset Akuakultur Jurnal Ilmiah Mahasiswa Fakultas Ilmu Sosial & Ilmu Politik Indonesian Journal of English Language Teaching and Applied Linguistics Jurnal Kebijakan Perikanan Indonesia Primary : Jurnal Keilmuan dan Kependidikan Dasar JURNAL PENDIDIKAN TAMBUSAI EKO-REGIONAL JURNAL PENGEMBANGAN EKONOMI WILAYAH Journal of Educational Research and Evaluation Jurnal Segara TEGAR: Journal of Teaching Physical Education in Elementary School Jurnal Pendidikan Almuslim Jurnal Rekayasa Hijau Jurnal Keperawatan Komprehensif (Comprehensive Nursing Journal) Edumaspul: Jurnal Pendidikan International Journal of Nursing and Health Services (IJNHS) Jurnal Sosial Ekonomi Kelautan dan Perikanan Jurnal Kebijakan Sosial Ekonomi Kelautan dan Perikanan Jurnal Iktiologi Indonesia (Indonesian Journal of Ichthyology) Jurnal Penelitian Jurnal Ilmiah Ecobuss Veteran Law Review Jurnal Kesehatan Saelmakers PERDANA (JKSP) jurnal Ilmu Pertanian (Agricultural Science) ComTech: Computer, Mathematics and Engineering Applications Al-Ta'lim JURNAL MANAJEMEN PENDIDIKAN ISLAM AL-IDARAH Jurnal Penyuluhan Perikanan dan Kelautan Jurnal Ilmiah Membangun Desa dan Pertanian JURNAL PUNDI Interdental Jurnal Kedokteran Gigi (IJKG) Medica Hospitalia Jurnal Didaktika Dwija Indria Syntax Idea Jurnal Ekonomi Ideas: Jurnal Pendidikan, Sosial dan Budaya Jurnal MID-Z (Midwivery Zigot) Jurnal Ilmiah Kebidanan Jurnal Sains Manajemen dan Bisnis Indonesia Jurnal Persatuan Perawat Nasional Indonesia (JPPNI) PAPALELE : Jurnal Penelitian Sosial Ekonomi Perikanan dan Kelautan Jurnal Pengabdian Masyarakat Teknik PUBLIKASI PENELITIAN TERAPAN DAN KEBIJAKAN International Journal of Environment, Engineering, and Education Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Ijtimaiya : Journal of Social Science and Teaching Jurnal Ilmiah Medicamento International Journal of Environment, Engineering & Education DEDIKASI: Community Service Reports Sosiolium: Jurnal Pembelajaran IPS Jurnal Pemerintahan dan Kebijakan (JPK) Jurnal Kinerja Kependidikan (JKK) JIAL (Journal of Indonesian Adat Law) International Journal of Business, Economics, and Social Development Habitus Aquatica : Journal of Aquatic Resources and Fisheries Management Abdimas: Papua Journal Of Community Service Fitrah: Journal of Islamic Education Indonesian Journal of Mollusk Proceedings of International Conference on Multidiciplinary Research ELLITE: Journal of Education, Linguistics, Literature and Language Teaching Jurnal Riset Manajemen dan Bisnis Jurnal Pengabdian Masyarakat Ilmu Terapan (JPMIT) International Journal of Science and Society (IJSOC) Jurnal Penelitian Budaya Indonesian Journal of EFL and Linguistics Sosio-Didaktika: Social Science Education Journal Agrikan: Jurnal Agribisnis Perikanan Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Jurnal Ilmu Kehutanan Depik Jurnal Ilmu-Ilmu Perairan, Pesisir dan Perikanan Jurnal Manusia dan Lingkungan Depik Jurnal Ilmu-Ilmu Perairan, Pesisir, dan Perikanan Journal of Aceh Aquatic Sciences Jurnal Perikanan (Journal of Environmental Sustainability Management)
Fredinan Yulianda
Departemen Manajemen Sumberdaya Perairan Fakultas Perikanan Dan Ilmu Kelautan, IPB University, Bogor 16680, Indonesia
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Journal : Jurnal Akuntansi dan Sistem Teknologi Informasi

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PENGARUH PRODUK DOMESTIK REGIONAL BRUTO (PDRB), INVESTASI SWASTA, DAN PAJAK DAERAH TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH DI KABUPATEN BOYOLALI (Tahun 2002 – 2019) Saputra, Andri; Suharno, Suharno; Widarno, Bambang
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17, No 2 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Regional Original Income (ROI) is all regional income derived from theoriginal region's economy. The purpose of this study was to determine the effect ofGross Regional Domestic Product (GRDP), private investment and local taxes onROI. The population in this study is ROI Boyolali Regency, GRDP, privateinvestment and local taxes with annual data for the period 2002–2019. Samplingusing the Nonprobability Sampling method. The data analysis technique used isdescriptive analysis, classical assumption test and hypothesis testing. Theconclusion of the results of this study is that GDP and private investment have nosignificant effect on ROI, while local taxes have a significant effect on ROI.
PENGARUH KEJELASAN SASARAN ANGGARAN, PENGENDALIAN AKUNTANSI DAN KOMPETENSI TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (Survei Pada Organisasi Perangkat Daerah Kabupaten Sragen) Samsiyah, Resti Dwi; Suharno, Suharno; Widarno, Bambang
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17, No 1 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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This research accomplished to analyze the influence of goal budget clarity,accounting controls, and competence towards the performance accountability ofgovernment institution Sragen agency. The types of data collected were in form ofquantitative. The source of the data used were primary data. The technique ofdata sampling were purposive sampling. Samples were used as much 81respondents to the head of agency and the financial section. How to collect databy deploying questionnaires to the organization of the regional devices district ofSragen. Based on the test result from the research obtained in conclusion that,goal budget clarity influence has significant positive effect to performanceaccountability of government instituation, accounting control has a significantpositive effect to performance accountability of government institution,competence has a significant positive effect to performance accountability ofgovernment institution Sragen agency
PENGARUH SISTEM PENGENDALIAN INTERNAL, PEMANFAATAN TEKNOLOGI INFORMASI DAN KOMPETENSI APARATUR TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA (STUDI KASUS DI KECAMATAN SINE KABUPATEN NGAWI) Zulaikah, Apriyani; Suharno, Suharno; Widarno, Bambang
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17, No 3 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This research was conducted on village officials in Sine District, NgawiRegency. The population in this study were all parties involved in the preparationof the APBDes in Sine District, Ngawi Regency, totaling 150 people. Thesampling technique in this study used a non-probability with a purposivesampling method. The data collection technique is done by using a questionnairemethod. The results of this study indicate that the internal control system, the useof information technology and the competence of the apparatus have a significantpositive effect on the accountability of village fund management in Sine District,Ngawi Regency.
PENGARUH PERENCANAAN, PELAKSANAAN, PENATAUSAHAAN, DALAM LAPORAN PERTANGGUNGJAWABAN KEUANGAN DANA DESA TERHADAP REALISASI PENGELOLAAN APBDes (Studi Kasus Pada Kecamatan Mojogedang, Kabupaten Karanganyar) Ningsih, Rahayu Mulya; Suharno, Suharno; Harimurti, Fadjar
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17, No 2 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study to examine and analyze the effect of planning, implementation,administration in the financial accountability report of village funds on therealization of village income and expenditure budget management. Thepopulation in this study is community elements involved in the management of theVillage Income and Expenditure Budget throughout the Mojogedang District. Thissampling method uses census samples or saturated samples. The data analysistechnique used is descriptive test, validity test, reliability test, multiple linearregression hypothesis test, classical assumption test, t test, F test, and coefficientof determination test. The results of this study have no significant effect betweenplanning and realization of fund management. village. Implementation does nothave a significant effect on the realization of village fund management.Administration has a significant effect on the realization of village fundmanagement.
PENGARUH KESADARAN WAJIB PAJAK, TINGKAT PENGHASILAN DAN AKUNTABILITAS PELAYANAN PUBLIK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (Studi Kasus Pada Kantor Samsat Surakarta) Widi, Giovani; Suharno, Suharno; Sunarti, Sunarti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17, No 2 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Taxpayer compliance is that taxpayers must fulfill their obligations to paytaxes in accordance with taxation laws and regulations. The purpose of this studywas to determine (1) The effect of taxpayer awareness on motor vehicle taxpayercompliance (2) The effect of income levels on motor vehicle taxpayer compliance(3) The effect of public service accountability on motor vehicle taxpayercompliance. This study uses primary data in the form of a questionnaire. Thepopulation in this study is the number of motor vehicle taxpayers at the SurakartaSamsat Office. The sampling technique in this study used a randomi ed method.This study uses multiple linear regression analysis techniques with the resultsshowing that taxpayer awareness has a significant effect on motor vehicletaxpayer compliance, income levels do not have a significant effect on motorvehicle taxpayer compliance, and public service accountability has no significanteffect on motor vehicle taxpayer compliance. .
PENGARUH PENGENDALIAN INTERN AKUNTANSI, PEMANFAATAN TEKNOLOGI INFOMASI DAN KAPASITAS SUMBER DAYA MANUSIA TERHADAP KEANDALAN DAN KETEPATAN WAKTU PELAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Kasus di OPD Kota Surakarta) Susilawati, Octalia Risha; Suharno, Suharno; Widarno, Bambang
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17, No 1 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this research is to examine the effect of accounting internalcontrols, theause of information technology, and human resources capacity on thereliability and timeliness of financial reporting in local governments. The objectof this research was the staff accounting of the OPD in Surakarta City. Type ofdata uses in this research is primary data and the population was 33 OPDD inSurakarta City. The data obtained by quetionnaires. The data were analyzed byusing multiple linear regression analysis. Technique of data analysis use a classicassumptionatest, multiplealinear regression analysis, t-test, F-test and coefficientof determination(R2). Results of this research indicate that accounting internalcontrol, the use of information technology and human resources capacityoversight a positive significant influence on the reliability and timeliness offinancial reporting in thealocal governments in the Surakarta City.
ANALISIS EFEKTIVITAS, EFISIENSI, DAN KONTRIBUSI RETRIBUSI PARIWISATA SEBAGAI SUMBER PENERIMAAN PENDAPATAN ASLI DAERAH KABUPATEN WONOGIRI TAHUN 2013 – 2017 (Studi Kasus pada Objek Wisata Waduk Gajah Mungkur Wonogiri) Handika Rizka Ari Wibowo; Suharno Suharno; Djoko Kristianto
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 No 1 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this study is to analyze the effectiveness, efficiency and contribution of tourism retribution as a source of revenue for Wonogiri District's original revenue in 2013 - 2017 case studies on Gajah Mungkur Reservoir Wonogiri tourism object. This research is a case study conducted in Wonogiri Regency in 2013 - 2017. Secondary data used in this study came from the Dispora of Wonogiri Regency, with research objects on the Gajah Mungkur Wonogiri Reservoir. The analysis technique used is the analysis of effectiveness, efficiency and contribution. The results of the effectiveness analysis show that the receipt of tourism retribution in the Gajah Mungkur Wonogiri Reservoir in 2013 - 2017 is said to be very effective because the percentage of effectiveness is 102,77% so it is more than 100%. These results indicate the realization of tourism retribution receipts in the Gajah Mungkur Wonogiri Reservoir can meet the targets set by the Wonogiri District Government. Efficiency analysis shows that the receipt of tourism levies in Gajah Mungkur Wonogiri Reservoir in 2013 - 2017 is said to be efficient because the percentage is 19,25% which is located between 10% - 20%. This result shows that the average realization of tourism retribution in the Gajah Mungkur Reservoir can be used to cover the costs incurred for operational retribution by the UPTD Gajah Mungkur Wonogiri reservoir. While the contribution analysis shows the contribution of tourism retribution in the Gajah Mungkur Wonogiri reservoir in 2013 - 2017 is said to be very lacking because the percentage is 1,51% which is located between under 10%. The contribution of retribution from the tourism sector of the attraction of Gajah Mungkur Wonogiri Reservoir as a source of revenue for PAD is still small.
ANALISIS KUALITAS PELAYANAN TERHADAP KEPUASAN MASYARAKAT PADA KANTOR PERTANAHAN KABUPATEN KARANGANYAR (Studi Kasus pada Kantor Pertanahan Kabupaten Karanganyar) Fildza Ainun Nisrina; Suharno Suharno
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 No 1 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this research is to analyze the significance of the influence of physical evidence, reliability, responsiveness, assurance and empathy towards the satisfaction of society on the Land Office Karanganyar Regency. This study used a survey method, the type of data the data used was qualitative and quantitative data, the source data used the primary data and secondary data. The population in this research community who came to the land Office Karanganyar Regency to take care of the exact number of certificate problem is unknown. The number of samples that used as many as 100 respondents, with sampling techniques using accidental sampling. Methods of data collection were used: questionnaire and documentation. Technique of data analysis used the test of validity, reliability test, test the assumptions of classical, and multiple linear regression analysis, t-test, F-test and coefficient of determination. The research results obtained the conclusion that there is a positive and significant influence of physical evidence against the satisfaction of the community. There is a positive and significant influence on reliability towards the satisfaction of the community. There is a positive and significant influence of responsiveness towards the satisfaction of the community. There is a positive and significant influence on security against the satisfaction of the community. There is a positive and significant influence of empathy towards the satisfaction of the community.
PENGARUH STRATEGI BISNIS, KARAKTER EKSEKUTIF, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE Natalia Kristiwi Windyasari; Fadjar Harimurti; Suharno Suharno
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 No 1 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this study was to analyze the influence of business strategy, executive character and company size on Tax Avoidance. This study studies food and beverage companies listed on the Indonesia Stock Exchange (IDX) in 2014-2017. The data source used is secondary data. The study population was 19 companies by analyzing financial statements from 2014-2017 accessed by the IDX website, www.idx.co.id. The sampling technique uses purposive sampling technique with a sample of 10 companies. The data analysis tool uses Multiple Linear Regression. Based on the results of the study, the business strategy does not affect Tax Avoidance. The executive character variable does not affect Tax Avoidance. Company size variables have a significant positive effect on Tax Avoidance. Proobability Value F Test 0.006 < 0.05 means the selection of the right model. There is the influence of business strategy, executive character, size of the company on tax avoidance. The test results of the determination coefficient (R2) adjusted R2 is 0.229, which means that the influence of business strategy variables, executive character and firm size on tax avoidance is 22.9%.
PENERAPAN AKUNTANSI PADA DESA WISATA NGLINGGO KABUPATEN KULON PROGO Dwi Wulandari; Bambang Widarno; Suharno Suharno
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 No 3 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The program for the development and utilization of resources and the potential of regional tourism are expected to contribute to economic development. In order for tourism development to run optimally, good fund management is needed by applying accounting that is in accordance with the standards, namely the Financial Accounting Standards of Entities Without Public Accountability (SAK ETAP). This study aims to determine the application of accounting and help the preparation of financial statements in Nglinggo Tourism Village Kulon Progo Regency based on Financial Accounting Standards of Entities Without Public Accountability (SAK ETAP). This study uses qualitative research with a case study method. The data source used is secondary data. The data collection technique used is documentation and literature study. The data analysis technique uses descriptive analysis. The results of this study indicate that Nglinggo Tourism Village is a Tourism Village Management Agency engaged in services. Recording conducted by Nglinggo Tourism Village is manual and not computerized, which is used to determine the amount of profit and loss and the amount of salary costs and profit sharing costs so that it is still far from SAK ETAP. Based on this, the researchers sought to assist in the preparation of the financial report of Nglinggo Tourism Village in accordance with SAK ETAP, namely by preparing a system and accounting procedures based on the accounting cycle consisting of identifying stages, recording stages, classification stages, summarizing stages and reporting stages in the form of earnings reports loss and balance sheet. Based on the results of the financial statements that have been prepared, it shows that the income of Nglinggo Tourism Village is relatively large, where in 2017 the total income earned was Rp 281,819,000 with net income of Rp 65,608,792.
Co-Authors . Muhidin . Zairion A Lidya Tania A.A. Ketut Agung Cahyawan W A.R Koesdyantho AA Sudharmawan, AA Abdul Alim Abdullah, Muhammad Hendy Achmad Fahruddin Achmad Fahruddin Achmad Fahrudin Achmad Fahrudin Achmad Fahrudin Achmad Fahrudin Achmad Noerkhaerin Putra Ade T Adhelia Widyan Oktaviana Adibrata, Sudirman Afif, Muhammad Irfan Agung Dwi Laksono Agus Apriyanto Agus Arip Munawar Agus Soleh Atmadipura agustina, yenni Agustinus M Samosir Ahmad Fauzi Ahmad Herison Ahmad Muhtadi Ahmad, Asmawati Akhmad Fauzi Alimuddin Alimuddin Alimuddin Alimuddin Alimuddin Alpinina Yunitha Alqoumi Anshar A Amalia Febryane Adhani Mazaya Anak Agung Ketut Trisnayanti Anastasia Dwiputri Febrihartanti Andi Tenriawaru Andriani Swela Andronicus Andronicus Anita Firdaus Annisa Fitra APHA, Journal Manager Aprizon Putra Ario Damar Arshad, Mazlan Asbullah Asbullah Atried Kharisma Auliah, Armi Ayu Widiasih Aziza Putri Ningsi Baba Barus Baharuddin Bahtiar, . Bambang Widarno Bambang Widigdo Benny Khairuddin Budiarjo Budiarjo Burhanuddin Masy&#039;ud Burhanuddin Masyud BURHANUDDIN YASIN Burhanuddin Yasin Cahyani Fitrah Tanjung Cahyo Wijayanto Cecep Kusmana Chairani, Mira Chandra, Muhammad Chindy Fetriffani Lavenia Chintya Apriliani Chitra Octavina Chitra Octavina Cicilia Ika Wulandari Cut Puteri Anjani Darmaji Darmaji Darmono S S Dedi Soedharma Desak Putu Parmiti Desrita Dewa Ayu Puspitawati Dewi Ratnasari Dhea Pratiwi Dian Rezki Muliani Dietrich G Bengen Dietriech G. Bengen Dietriech Geoffrey Bengen Dikki Setiyawan DJOKO KRISTIANTO Dori Rachmawani Dwi Guntoro Dwi Susanti Dwi Wulandari Dyah Dwi Listyaningsih Dzunuwanus Ghulam Manar Dzunuwanus Manar Edi Cahyono Efri Widianti Eka Kurniasih Eka Yudhistira Elang, Pudak Elfa Rafulta Endang Komariah Endang Sri Wahyuni Enie Novieastari Erika L Erika Muliasari Ermayanti Ishak Ernan Rustiadi Erwin Riyanto Ardli Etty Riani Ety Parwati F.X Adi Saputra Fadjar Harimurti Fadjar Harimurti Fahmi, Muhamad Robith Alil Faisal, Yontri Fajar Adi Purnama Farida Hanum Fatimah Zuhra Fauzi Ahmad Muda FERY KURNIAWAN Fifi Widjaja Fildza Ainun Nisrina Fitra Wira Hadinata Fitri Ariastuti Fitri Fitri Fitria Fitria Fitriyana Fitriyana Fitriyana Fitriyana, Fitriyana Frijona Fabiola Lokollo Galih Marendra Gatot Yulianto Gatot Yulianto Gigih Budiarto Gondo Puspito Gunawan, I Wayan Adiputra Hadi Suryanto Handika Rizka Ari Wibowo Handoko Adi Susanto Handoko Adi Susanto Handoko Adi Susanto Hanoch Maurizio Hetharia Hapzi Ali Hariyani Sambali Harum Farahisah Harum Farahisah Haryani, Evi Hasbi Ali, Hasbi HAZIMI, HAZIMI HAZIMI, HIDAYATUL Hefni Effendi Heldalia Heldalia Herdhata Agusta Herleeyana Meriyani Hesty Maharani Hidayati Hidayati Hiererra, Siti Elda Hudri, Muhammad Husein, Muhammad Saddam I Dewa Made Arimbawa I Gusti Bagus Wiksuana I Gusti Putu Andre Agusta Putra I Made Agus Sunadi Putra I Made Budiasa I Made Diarta I Made Eka Ariana I Made Suryana I Made Walesa Putra I Made, Budiasa I Wayan Adiputra Gunawan I Wayan Nurjaya Ida Bagus Ari Arjaya Ida Bagus Gde Nova Winarta Ida Bagus Surya Dharma Jaya Ida Purniawati, Ida Ida Usman Iis Jubaedah Ika Apriani Fata Ila Rosilawati Ilham Ilham Illah Sailah Iman Rusmana Indah Widiastuti Intan Rabiyanti Intan Ratna Juwita Irmade, Oka Irsan Hardi Irzal Effendi Isdradjad Setyobudiandi Isdradjad Setyobudiandi Isdradjad Setyobudiandi Isdradjad Setyobudiandi Isdradjat Setyobudiandi Ismawan, Hendry Ismudi Muchsin Ismudi Muchsin Isnaini Isnaini Iswari DIGAA, Chandra Iveb Rizky Emilia Joshian N.W. Schaduw Jr., Muhammad Zairin Judiono Judiono Julia Safriani Kartina Kartina Kaulina Silvitiani Kevin Firnandyas Nusa Pradana Kharisma Idola Arga Khursatul Munibah Kiki Surianti Kismanto Koroy Koesdyantho, A.R Kurniawati Hapsari Ekosafitri La Taena, La Lalu Solihin Lilik Rodiana Lilis Laome Listyaningsih, Dyah Dwi Lucy Peter Liew Luky Adrianto Luqmanul Hakim Lusia Astrika M Akur Arifin M. Mukhlis Kamal M. Samosir, Agustinus M. Shabri Abd. Majid Magfiroh, Artika Nanda Majariana Krisanti Manfarizah Manfarizah Mappeasse, Muhammad Yusuf MARINA TARIGAN Marjan Bato Marlitha Nusa Prashayu Maryana Maryana, Maryana Marzuki Marzuki Masud, Rizka Maulidiyah Mazlan, Mazlan Mega Widya Denanda Megawati, Fitria Mennofatria Boer Meriyani, Herleeyana Miru, Alimuddin Sa'ban Mirwati, Yulia Mirza Dikari Kusrini Mohammad Kholid Monita Olivia Monoarfa, Sri Fitriani Mr. Sulistiono, Mr. Muazzinah Muazzinah Mudjirahayu Mudjirahayu Muh. Fahruddin Muhamad Salamuddin Yusuf Muhammad Afifuddin MUHAMMAD AGUS SUPRAYUDI Muhammad Aswar Limi Muhammad Atma Aditya Muhammad Eidman Muhammad Ikhsan Sulaiman Muhammad Irham Muhammad Irsyad Abrori Muhammad Naufal Muhammad Naufal Irfan Muhammad Rusdi Muhammad Sudia Muhammad Syarif Hidayatullah Elmas Muhammad Wildan, Dudi Muhammad Zairin Jr. Muhammad Zairin Jr. Muhtar, Norma Muhtar Mukhsar . Mumtadul Fikri Murkhana Murkhana Muslimin Muslimin Muzahar Nadia Fira Arfiyanti Nanang Hari Murdani Nanda Marlina Abdul Samad Nasution, Dicky Kurniawan Natalia Kristiwi Windyasari Natasya, Sarah Rodia Nengah Dwi Handayani NEVIATY PUTRI ZAMANI Ni Gst. Ag. Gde Eka Martiningsih Ni Luh Ari Yusasrini Ni Made Pipit Arsiani Ni Nyoman Wahyu Udayani Ni Putu Yuria Mendra Ni Wayan Ekayanti Nimmi Zulbainarni Nindita Eka Setyahandani, Nindita Eka Ningsih, Rahayu Mulya Nirmalasari Idha Wijaya Nirmalasari Idha Wijaya Nopiana, Medi Nova Nirlasari Nunik Retno H Nur Rohim Nurjamal, Nurjamal Nurjannah Nurjannah Nurlia Nurlia Nurlisa Alias Butet Nurul Najmi Nurwahyuni, Atik Nurwati Nurwati Octalia Risha Susilawati Oka Irmade Olivia Lana Y Rumkorem Oman Farhurohman Omar Khalifa Burhan Omega Raya Simarangkir Pangestuti, Edriana Pardede Pardede Paulus Boli Pengkuh Sidiq Waskito Pranata, I Putu Agus Widi Prasasti Aditya Dharma Priyatno Harsasto Prof. Dr. Gede Sedanayasa,M.Pd . Pubita Sasti Fintani puguh santoso, puguh Puji Astuti Putri Dewi Kusumaningrum Putri Fadilah Putri Nurul A’la Putu Lasmi Yuliyanthi Sapanca Rabiyanti, Intan Rachmawani, Dori Rahma Musyawarah, Rahma Rahmadani, Kiki Rahman Rahman Rahmaniah, Rima Rahmat Kurnia Rahmi Hidayati Rahmi Novalita Ramadhan Tosepu Ramadhan, Rezeki Iwan Ratih Paramitha - Ratna Wylis Arief Resti Dwi Samsiyah Retno Wulan Dari Reylea Adrianda Kusuma Riana Faiza Riana Faiza Rika Kurniawan Rilus Kinseng Rini Safitri Risma Qurani ristiana . Rita Andini Rita Nurmalina Riyadi Subur, Riyadi Rizal Fahmi Rizany, Ichsan Robet Asnawi Rodiana, Lilik Rokhmin Dahuri Rokhmin Dahuri Roni Bawole Roni Bawole Rosa Wirta, Mirna Rosdiani, Yulistika Rukayah Rukayah Saddam Saddam Sadikin Amir Saefudin Saefudin Sahupala, Rahmalia Sambas Basuni Samsiyah, Resti Dwi Samsul Anwar Sanawiri, Brillyanes Sandy, Gilberd Santi PT Rahantoknam Santun R.P. Sitorus Santun R.P. Sitorus Sanusi Sanusi Saoki, Muhamad Saputra, Irwan Saputri, Ningtias Eka Sarjan Mile Seger Priantono Selvi Tebaiy Selviana, Afifah Shafa Septiana Cahyaningtyas Setiadi Setiadi Setiarsih, Ari Setyo Budi Susilo Shafanissa Ganefiani Shifa Fauziah Shintya Malik Sigit Yoewono Martowibowo Silondae, Tri Zulhijriana Silvi Listia Dewi Siregar, Risna Rosalina Siti Fatma Assyifa Siti Kamsyiati Siti Munawarah Siti Nurisjah Siti Wahyuningsih Sitompul, Nathania Sofyan Zaman Sri Harteti, Sri Sri Nita - SUGENG HARTONO, SUGENG Sugeng, Santoso Sugiantari, Ni Putu Siska Sugianto Suhadi Suhadi Suhendrayatna Suhendrayatna Sukarno Sukarno Sukatik - - Sukma Senjaya Sulaeman Sulaeman Sularmi Sularmi Sulistiono Sulistiono Sulistiono Sulistiono Sulistiono Sulistyowati . Sunarti Sunarti Sunarti Suriyanto, Suriyato Susilawati, Octalia Risha Sutaman, Sutaman Syakur Syakur Syamaun A. Ali Syamsul Bahri Agus, Syamsul Bahri Syamsul Bahri Yusuf Tanto, Try Al Taryono Taryono Taryono Taryono Taryono Taryono Tasim Suryadi Tasviri Efkar Taufik Wisnu Saputra Taufiq Carnegie Dawood Teguh Yuwono Tenny Apriliani Tiridoyo Kusumastanto Titiek S. Yuliani Tomi Mandala Putra Tri Cahyo Utomo Tri Wahyudi Tria Astika Endah Permatasari Tria Khairunnisa Tridoyo Kusumastanto Tutik Sri Hariyati Ugeng Wijanarko Usman, Said Valiant Lukad Perdana Sutrisno Vera Puspita Vera Puspita Vincentius P Siregar Wabang, Imanuel Lamma Wardani, I Gusti Agung Ayu Kusuma Wedayani Ni Made Wenny Savitri Wenny Savitri, Wenny Widha Sunarno Widi, Giovani Wijayanto, Cahyo Wilson Titro Sagala Windy Prayogo Yadi Jufri Yar Johan Yenny I.S. Purwanti Yonvitner - Yudha Rahina, Yudha Yudha, Firsta Kusuma Yudi Chadirin Yuli Yetri - Yulia Asyiawati Yulia Asyiawati Yulia Syahputri Yuliany, Eka Yun Yun, Yun Yunanda, Genkry Yundari, Yundari Yusli Wardiatno Yusran Akbar Yusran, Sartiah Yusuf Arief Afandy Yuyun Estriyanto Zainabun Zainabun Zainuddin, Asnia Zainul Arifin Zaitun Zaitun Zaki Baridwan Zulaikah, Apriyani zulfa nisa&#039; Zulfadli A. Aziz Zulfadli A. Aziz Zulhamsyah Imran