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Faktor-Faktor Peran Dan Struktur Audit Determinan Kinerja Auditor Muhsin, Muhsin
GEMA EKONOMI Vol 12 No 3 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

Auditor performance is a reflection of the work done to achieve better or more prominent results in achieving organizational goals Fanani et al, 2008. Among the indices used for the determination good or bad work results is auditor performance which is the work that carried out by the auditor in accordance with the responsibilities given to him. When evaluating audit results, clients and the general public pay great attention to the auditor's performance. RSM Salustro Reydel in France once made a mistake when auditing Vivendi Universal. While the performance of the auditor is an evaluation of the work performed by employees, both from superiors to direct subordinates and colleagues. Inequality between this discussion and the previous discussion lies in the research setting, namely the first sample of this research is students who have passed auditing 2, where they are able to understand the audit structure, role conflicts and the ambiguity of the role and performance of the auditor, because most of them act as students who will always want to achieve auditor performance. the best. To examine the behavior of each individual student who is still young so that there are not many role conflicts and role ambiguity. This study uses a quantitative method, namely the method used in completing a scientific research with the aim of solving the problem being studied, namely the determinants of auditor performance. Descriptive statistical analysis is useful for conveying the results of a quantitative analysis. «Conflict is a process where a person believes that another person has had a bad impact or will have a bad impact on him». So that the auditor experiences role conflict, which is a state of mind caused by two sets of competing demands which can lead to reduced motivation at work, which in turn can reduce overall performance. In line with the stewardship theory that auditors prioritize office goals rather than individual goals, so they can maintain better audit performance
Pengaruh Dana Alokasi Umum, Dana Alokasi Khusus, dan Pendapatan Asli Daerah Terhadap Indeks Pembangunan Manusia Dengan Belanja Modal Sebagai Variabel Mediasi pada Pemerintah Kabupaten/Kota di Provinsi Kalimantan Barat Pratama, Nanda Saputra; Hamzani, Umiaty; Muhsin, Muhsin; Rusliyawati, Rusliyawati; Karpriana, Angga Permadi
Journal of Innovation in Management, Accounting and Business Vol. 4 No. 1 (2025)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v4i1.1080

Abstract

This study aims to test and prove empirically the effect of General Allocation Fund (DAU), Special Allocation Fund (DAK) and Regional Original Revenue (PAD) to Human Development Index (HDI) with Capital Expenditures as intervening variables in districts or cities of West Kalimantan Province. The population in this research were 12 districts and 2 cities in the Province of West Kalimantan in 2019-2023. The sampling method used was purposive sampling. Data analysis technique used in this study is path analysis. SPSS 25 tool is used for data analysis. The results showed that the General Allocation Fund has a negative and significant effect on the Human Development Index, the Special Allocation Fund has no effect on the Human Development Index. Regional Original Revenues has a positive and significant effect on the Human Development Index. General Allocation Fund has a positive and significant effect on the Capital Expenditure and Special Allocation Fund has no significant effect on the Capital Expenditure. Regional Original Revenue has a positive and significant effect on Capital Expenditure. Capital Expenditure has a positive effect on the Human Development Index and Capital Expenditure are not able to mediate the influence of General Allocation Fund and Special Allocation Fund on the Human Development Index. Regional Original Revenue Capital Expenditure have an significant effect on the Human Development Index which is mediated by Capital Expenditure.
Pengaruh Sistem Pengendalian Internal, Good Corporate Governance, Ketaatan Pelaporan Keuangan, dan Budaya Etis Organisasi Terhadap Pencegahan Kecurangan Dana BOS Dengan Moralitas Individu Sebagai Moderasi Prabowo, Agung; Muhsin, Muhsin; Karpriana, Angga Permadi; Rusliyawati, Rusliyawati
Journal of Innovation in Management, Accounting and Business Vol. 4 No. 1 (2025)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v4i1.1081

Abstract

Governance, Kepatuhan Pelaporan Keuangan, dan Budaya Etika Organisasi terhadap Pencegahan Fraud Dana BOS dengan Moralitas Individu sebagai Variabel Moderating. Penelitian ini menggunakan metode kuantitatif dan data primer. Besar sampel dalam penelitian ini ditentukan dengan menggunakan sampel jenuh. Populasi dalam penelitian ini terdiri dari 71 bendahara BOS dari sekolah dasar negeri dan swasta di Kota Pontianak, dengan jumlah sampel 71 partisipan. Analisis data dilakukan dengan menggunakan WarpPLS 8.0. Hasil penelitian menunjukkan bahwa Sistem Pengendalian Internal berpengaruh positif namun tidak signifikan terhadap pencegahan fraud. Good Corporate Governance berpengaruh positif dan signifikan terhadap pencegahan fraud. Kepatuhan Pelaporan Keuangan berpengaruh positif dan signifikan terhadap pencegahan fraud. Budaya Etika Organisasi berpengaruh positif dan signifikan terhadap pencegahan fraud. Moralitas Individu memperkuat hubungan antara Sistem Pengendalian Internal dengan pencegahan fraud, tetapi memperlemah hubungan antara Good Corporate Governance, Kepatuhan Pelaporan Keuangan, dan Budaya Etika Organisasi dengan pencegahan fraud.
Pengaruh Media Power Point dan Videoscribe terhadap Minat Belajar Peserta Didik pada Mata Pelajaran PAI Nurafiah, Nurafiah; Safaruddin, Safaruddin; Umar, Umar; Muhsin, Muhsin
Jurnal Al-Ilmi Jurnal Riset Pendidikan Islam Vol 6 No 1 (2025): Maret
Publisher : Universitas Islam Ahmad Dahlan (UIAD)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47435/al-ilmi.v6i1.3319

Abstract

Penelitian ini bertujuan untuk mengetahui: (1) Pengaruh media power point terhadap minat belajar peserta didik pada mata pelajaran PAI di kelas VII UPTD SMPN 2 Sinjai, (2) Pengaruh media videoscribe terhadap minat belajar peserta didik pada mata pelajaran PAI di kelas VII UPTD SMPN 2 Sinjai, (3) Pengaruh media power point dan media videosribe terhadap minat belajar peserta didik pada mata pelajaran PAI di kelas VII UPTD SMPN 2 Sinjai. Jenis penelitian yang digunakan adalah ex post facto dengan pendekatan kuantitatif. Populasi dari penelitian ini adalah seluruh peserta didik di kelas VII UPTD SMPN 2 Sinjai, sedangkan sampel yang digunakan yaitu kelas VII yakni kelas VII A, VII B dan kelas VII C. Tekhnik pengambilan sampel yaitu Purposive Sampling yang merupakan bagian dari kelompok Nonprobability Sampling. Tekhnik pengambilan sampel ini tidak memberi kesempatan yang sama terhadap seluruh anggota populasi untuk dipilih menjadi sampel dengan adanya alasan tertentu. Adapun tekhnik pengumpulan data yaitu Angket dan dokumentasi. Hasil penelitian ini merujuk pada hasil analisis regresi sederhana dan regresi berganda yang menunjukkan bahwa: pertama, media power point berpengaruh terhadap minat belajar peserta didik pada mata pelajaran PAI di kelas VII UPTD SMPN 2 Sinjai dengan nilai thitung 4,020 > ttabel 1,662 dan nilai signifikansi 0,000 < 0,05. Kedua, media videoscribe berpengaruh terhadap minat belajar peserta didik pada mata pelajaran PAI di kelas VII UPTD SMPN 2 Sinjai dengan nilai thitung 3,875 > ttabel 1,662 dan nilai signifikansi 0,000 < 0,05. Ketiga, hasil analisis regresi berganda dengan menggunakan Uji F diperoleh nilai Fhitung > Ftabel yakni 12,550 > 3,100 dan nilai signifikansi 0,000 < 0,05, maka dinyatakan bahwa variabel media power point dan videoscribe berpengaruh secara simultan terhadap minat belajar peserta didik pada mata pelajaran PAI di kelas VII UPTD SMPN 2 Sinjai. Dengan presentasi sebesar 22,8 % sedangkan 77,2% dipengaruhi oleh variabel lainnya.
Evaluasi Penerapan Sistem Akuntansi terhadap Barang Milik Negara pada Sektor Publik (Studi Kasus pada Kepolisian Daerah Kalimantan Barat) Muhsin, Muhsin; Rynandi, Oscar
Jurnal Aplikasi Manajemen Vol. 6 No. 1 (2008)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research has purposes to know and evaluate SABMN in assets management and Internal Control System to State's properties in public sector, especially job units in order to understand and to implement the Regulation No.1 year 2004 about State's Property Management, which states that in financial management in State Ministry or other governmental agencies, it is known the terms of budget usage and the authority of budger user on one hand and property usage and the authority of property user on the other hand. It also evaluates Financial Minister's decision No. 18/KMK.018/1999 to give property code number and location code to State's properties and justify the budget usage and State's properties user. Budget usage and the authority of budger user have to implement the Regulation of Financial Minister No.059/PMK.06/2005 about Accounting System and Financial report of central Government. The methodologies used in this research are literature and field study at District Police Department of West Kalimantan by using research instruments such as, interview guidelines, obervation guidelines, documentation, questionare. The data technique analysis is done through three processes: (1) Reducing data by summarizing or gathering potential data to answer the questions stated in the research. (2) Presenting data by organizing data in form of qualified information to enable the researcher to take a conclusion from the information obtained, (3) Concluding which means interpretating by finding something new. (Haberman & Miles, 1994:12). Based on the research result of SABMN at District Police Department of West Kalimantan. the writer can conclude that (1) Most of the price of State's properties which is stated in Property inventory Card (KIB) is based on the estimation so that the exact price of the properties is unknown. (2) The date when the properties received is also not stated properly, (3) In obtaining stock account value and other Stales properties accounts, the stock classification mapping to the stock estimatation in Standard Estimation Chart is not implemented because it is not applied yet in District Police Department of West Kalimantan, (4) Bensatker and all employees who are in charge of handling SABMN do not have deep understanding about it. (5) The output of SABMN is not complete yet because there are documents or reports which are not presented, like inventory stock book, because there is no program that can be used to input inventory stock so that inventory stock book is not made in SABMN.
Factors Affecting Profit Quality With Company Size as a Moderating Variable Huda, Nurul; Muhsin, Muhsin; Kurniawan, Rudi; Espa, Vitriyan; Rusmita, Sari
Sebatik Vol. 29 No. 1 (2025): June 2025
Publisher : STMIK Widya Cipta Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46984/sebatik.v29i1.2572

Abstract

This study aims to analyze the factors that influence earnings quality with company size as a moderating variable at Regional Development Banks (BPD) in Indonesia during the period 2019-2023. The factors tested in this study include capital structure, profitability, and liquidity. This study uses a quantitative method with a moderated regression approach. The data used are secondary data obtained from the annual financial reports of BPDs registered during the study period. The research sample was obtained through a purposive sampling technique, with a final sample size of 110 observations. The results of the study indicate that capital structure, profitability, and liquidity have a significant effect on earnings quality. An optimal capital structure can improve earnings quality, while high profitability indicates a better internal control system and more transparent accounting practices. In addition, companies with high liquidity have better financial flexibility, so they can avoid financial pressure and reduce the potential for earnings manipulation. Moderation analysis shows that company size is able to moderate the effect of capital structure and liquidity on earnings quality, but does not moderate the effect of profitability on earnings quality.
PENGEMBANGAN MODEL MANAJEMEN STRATEGIK PADA UNIVERSITAS JABAL GHAFUR Muhsin, Muhsin; Daryanto, Eka; Dewi, Rosmala; Rosnelli, Rosnelli
Jurnal Sosial Humaniora Sigli Vol 7, No 1 (2024): Juni 2024
Publisher : Universitas Jabal Ghafur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47647/jsh.v7i1.2413

Abstract

Manajemen perencanaan strategik merupakan kegiatan  yang meliputi analisis lingkungan baik eksternal dan internal, menetapkan visi, misi dan tujuan, merumuskan strategi, mengimplementasi strategi dan yang terkahir evaluasi dan pengendalian terhadap ketercapaian. Proses manajemen strategik dilakukan berbentuk siklus yang terus berulang untuk  mencapai tujuan yang telah ditetapkan. Penelitian ini bertujuan untuk mengetahui implemetasi manajemen perencanaan strategik pada Universitas Jabal Ghafur. Penelitian ini menggunakan pendekatan kualitatif, pengumpulan data menggunakan teknik pengamatan dan studi dokumen Renstra pada Universitas Jabal Ghafur. Berdasarkan analisis model perencanaan strategik pada Renstra Universitas Jabal Ghafur dengan merujuk pada model perencanaan strategik yang telah diungkapkan para ahli maka menunjukkan bahwa model perencanaan strategik yang terdapat pada Renstra Univeristas Jabal Ghafur masih terdapat beberapa kekurangan diantaranya belum adanya tahadap evaluasi dan pengendalian terhadap kinerja terutama kinerja dosen dan tendik   selanjuntnya pada tahapan implementasi strategik belum ada pembahasan tentang anggaran, baik jumlah anggaran yang tersedia serta jumlah anggaran yang diperlukan, ketersediaan anggaran sangat berpengaruh terhadap pelaksaan strategi yang akan dilakukan untuk mendukung visi,misi dan tujuan yang telah ditetapkan. Hasil temuan ini menjadi masukan bagi pimipinan universitas dalam merevisi Renstra agar sesuai dengan pedoman manajemen strategik yang telah diungkapkan menurut pendapat para ahli.Kata Kunci : Manajemen, Perencanaan Strategik Pendidikan, Mutu Pendidikan
Tantangan Dan Strategi Mempertahankan Nilai-Nilai Keberagamaan di kalangan Mahasiswa Universitas Islam Ahmad Dahlan Wahyuningsih, Wahyuningsih; Badiana, Badiana; Fajaruddin, Fajaruddin; Muhsin, Muhsin
Al-Qalam: Jurnal Kajian Islam dan Pendidikan Vol 17 No 1 (2025): Al-Qalam: Jurnal Kajian Islam Dan Pendidikan
Publisher : LP2M Universitas Islam Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47435/al-qalam.v17i1.3691

Abstract

This research seeks to investigate the challenges encountered by students in upholding religious values and to identify the strategies that can be employed to sustain these values in the face of modernity and globalization. This qualitative study adopts a phenomenological research design and employs a descriptive methodology to explore the challenges and strategies employed by students at Ahmad Dahlan Sinjai Islamic University in maintaining their religious values. Data collection techniques comprised observation, in-depth interviews, and documentation. The findings reveal that students encounter several challenges in upholding their religious values on campus, including social influences, academic pressures, divergent views and ideologies, lack of solidarity, and social media. The strategies adopted to mitigate these challenges encompass a holistic approach to strengthening religious education, cultivating sincerity and patience in academic pursuits, fostering Islamic solidarity, creating a conducive environment, engaging in religious studies, utilizing social media responsibly, and leveraging support and engagement from campus stakeholders and faculty members. This research aims to provide a substantial contribution to the enhancement of understanding regarding the maintenance of religious values among university students. Additionally, it is anticipated that policymakers will be able to develop more practical and applicable educational programs for students.
Preference of Feed Species for the Sulawesi Digo Monkey (Macaca ochreata) and its Association with Birds in the Tanjung Peropa Wildlife Sanctuary, Southeast Sulawesi Amirullah, Amirullah; Muhsin, Muhsin; Nurfadillah, Nurfadillah
Jurnal Ilmiah Biologi Eksperimen dan Keanekaragaman Hayati (J-BEKH) Vol. 9 No. 2 (2022)
Publisher : Department of Biology Faculty of Mathematics and Natural Sciences Universitas Lampung in collaboration with The Indonesian Association of Biology (PBI) Lampung Branch.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jbekh.v9i2.271

Abstract

Macaca ochreata merupakan primata endemik Sulawesi yang semakin terancam dan hanya terdapat di Sulawesi Tenggara. Hewan ini dianggap hama karena mengganggu tanaman budidaya. Penelitian ini bertujuan mengetahui jenis tumbuhan pakan dan burung yang yang berasosi dengan Macaca ochreata. Kegiatan ini dilaksanakan pada bulan Agustus-September 2020, di wilayah perkebunan masyarakat yang berbatasan dengan hutan Suaka Margasatwa Tanjung Peropa, Kecamatan Moramo, Kabupaten Konawe Selatan. Pengambilan sampel dilakukan dengan metode observasi pada jalur yang dilewati kawanan Macaca ochreata. Data dianalisis secara deskriptif dan disajikan dalam bentuk tabel dan gambar. Hasil penelitian menunjukkan bahwa pakan Macaca ochreata terdiri atas 14 jenis tumbuhan dari 9 famili, Beringin (Ficus benjamina) merupakan jenis pakan yang paling dipilih (20,9%) diikuti tawon ara (Ficus microcarapa) sebesar 10,8%, dao (Dracontomelon dao) dan yang terendah adalah simpur (Dilenia indica) 3,2%. Bagian tumbuhan yang dimakan oleh Macaca ochreata yaitu bagian buah (67%), buah dan bunga (24,1%), pucuk daun (12,7%) dan bunga dan daun (5,7%). Hewan ini berasosiasi dengan burung kadalan sulawesi dan burung srigunting jambul rambut   Kata kunci: Endemik, M. ochreata, R. calyorhynchus, Tanjung Beropa.   Macaca ochreata is an endemic primate of Sulawesi which is increasingly threatened with extinction only in Southeast Sulawesi. These animals are considered pests because they often interfere with cultivated plants. This study aims to determine the types of forage plants and birds associated with Macaca ochreata. This activity was carried out in August-September 2020, in a community plantation area bordering the Tanjung Peropa Wildlife Reserve forest, Moramo District, South Konawe Regency. Sampling was carried out using the observation method on the path traversed by the Macaca ochreata herd. Data were analyzed descriptively and presented in the form of tables and figures. The results showed that Macaca ochreata's diet consisted of 14 plant species from 9 families, banyan (Ficus benjamina) was the most preferred type of feed (20.9%) followed by fig wasp (Ficus microcarapa) 10.8%, dao (Dracontomelon dao) and the lowest was simpur (Dilenia indica) 3.2%. The plant parts that Macaca ochreata eats are fruit (67%), fruit and flowers (24.1%), leaf shoots (12.7%) and flowers and leaves (5.7%). This animal is associated with the Sulawesi monitor lizard and the crested srigunting bird   Keywords: Endemic, M. ochreata, R. calyorhynchus, Tanjung Beropa.
Narasi Kematian dalam Cerpen “Ana al-Maut” karya Taufik al-Hakim: Analisis Semiotika Naratif Roland Barthes / The Narrative of Death in the Short Story Ana al-Maut by Tawfiq al-Hakim: A Narrative Semiotic Analysis Based on Roland Barthes Muhsin, Muhsin; Marwati, Marwati; Saleh, Muhammad; Nuur, Khaerun Nisa; Nuqta, Husnul Khatimah
Loghat Arabi : Jurnal Bahasa Arab dan Pendidikan Bahasa Arab VOL 6, NO 1 (JUNI 2025): LOGHAT ARABI
Publisher : IAI DDI Polewali Mandar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36915/la.v6i1.334

Abstract

Penelitian ini bertujuan untuk menganalisis cerpen Ana al-Maut karya Taufik El-Hakim dengan menggunakan pendekatan semiotika naratif Roland Barthes. Karya sastra dipandang sebagai refleksi kehidupan dan sarana penyampaian nilai-nilai kemanusiaan melalui bahasa yang sarat tanda. Cerpen ini mengisahkan seorang pemuda kaya dan terpelajar yang berulang kali mencoba bunuh diri, sehingga memunculkan pertanyaan mengenai motif di balik tindakannya. Penelitian ini menggunakan metode kualitatif-deskriptif dengan fokus pada analisis lima kode naratif Barthes: hermeneutik, proairetik, simbolik, semantik, dan kultural. Hasil penelitian menunjukkan bahwa tanda-tanda dalam cerpen merefleksikan tekanan psikologis dan krisis eksistensial yang dialami tokoh utama. Simbol-simbol seperti bayangan kematian, suasana gelap dan sunyi sebagai metafora keterasingan, serta monolog batin yang penuh pertanyaan filosofis menjadi penanda dominan dari pencarian makna hidup. Ketakberdayaan tokoh dalam menghadapi takdir juga memperkuat representasi atas kehampaan eksistensial yang menjadi inti narasi. Abstract: This study aims to analyze the short story Ana al-Maut by Tawfiq al-Hakim using Roland Barthes’ narrative semiotics approach. Literary works are viewed as reflections of life and as a medium for conveying human values through language that is rich in signs. The short story tells the tale of a wealthy and educated young man who repeatedly attempts suicide, raising questions about the motives behind his actions. This research employs a qualitative-descriptive method, focusing on the analysis of Barthes’ five narrative codes: hermeneutic, proairetic, symbolic, semantic, and cultural. The findings reveal that the signs in the short story reflect the psychological pressure and existential crisis experienced by the protagonist. Symbols such as the shadow of death, dark and silent atmospheres as metaphors of alienation, and internal monologues filled with philosophical questions serve as dominant signifiers in the search for life’s meaning. The character’s helplessness in facing fate also reinforces the representation of existential emptiness at the heart of the narrative.
Co-Authors - FACHRURROZIE - Kardoyo ., Rusliyawati Aceng Hidayat Achmad Slamet Adi Parman Rudia, La Ode Aditama, Kevin Muhammad Tegar Ady Rukma Afianingsih, Lia Afrilian, Riyaldi Rizki Agung Prabowo Agus Wahyudin Ahmad Marzuki Ahmad Nurkhin Ahmad Saeroji Ahmad, Sitti Wirdhana Alamsyah, M Farizal Alfa Faridh Suni Aminuddin, Amin Amirullah -, Amirullah Amran, Arman Anastasia, Vivian Andari, An An Andi Sukainah Andi Warisno Anggara, Aditya Anggraeni, Mitha Heriyanti Anita Anita Ansori, Afif Anwar, Moh. Khoerul Anwar, Muhammad Faishol Apriliani, Reski Ardiansyah, Ade Arifa, Shinta Nur Ary Fidayatul Ikhsani, Ary Fidayatul Aryanti, Yunita Dwi Awalya Awalya, Awalya Ayu Puspitasari, Ayu Azlia Latae Badiana, Badiana Badrut Tamam Bahari, Mustajab Baiq Santi Rengganis Budiyono, Bambang Bun, Thalia Felinchia Manisha Cahyanti, Irni Sri Cahyati, Rosi Annisa Damayanti, Griselda Desyana, Gita Dewi, Ana Solekhati Diah, Muhammad Diani Ayu Pratiwi Djuanda Djuanda, Djuanda Djunita Permata Indah Drajat, Siti Rafiah Dwi Yuwono Puji Sugiharto, Dwi Yuwono Puji DYP Sugiharto, DYP Efendi, Maulana Noor Eka Daryanto, Eka Eka Intan Kumala Putri Elga Yulidisti Elok Heniwati Erlan Darmawan Fadhila, Hanum Istiqomah Azhar Fadia, Fadia Fadjrin, Martha Amelia Fahira, Tika Fahrur Rozi Fajaruddin, Fajaruddin Fakhruddin Fakhruddin Fauzi Yusuf, Fauzi Fauzi, Andi Akhmad Fauzi, Muhamad Kurniawan Febrianti, Nadia Fitri Wahyuni Gani, Azhari Gymnastiar, Danar Hakimah, Sayyidah HALIM, Ardinny Berlian Hambali, Abdullah Hamidah . Hamsyuni, M Hamzani, Umiaty Handi Brata Hariani, Evi Haris, Ramli Harpidalinda, Sopia Harsono Harsono Haryono Haryono Hasan Mukhibad Hasma Hasma Hasni Rahmawati, Hasni Hayati, Fitria Helmi, Syarif M. Heniawati, Elok Herdiana, Herdiana Hermawan, Yudi Herningsih, Herningsih Hesti Wijayanti Hidayah, Ari Fatihatul Hobar, Abdul Idzni, Nurul Ikhsan , Syarbini Ikhsan, Syarbini Imam Mawardi Imron Imron, Imron Indradewa, Rhian Indrawati1, Indrawati Inest Ruth Marsaulina Siregar Inge, Ihgnasia Inggar Linggarweni, Baiq Irawan, Ikbal Irsan Irsan Irsyam, Irsyam Ismiyati Ismiyati J Juniar, Dera Vila Jamaluddin Jamaluddin Jamri, Jamri Jarot Tri Bowo Santoso Joko Sutarto Juanda Astarani Judrah, Muh. Judrah Julianti Julianti, Julianti Kaimuddin Kaimuddin, Kaimuddin Kamil, Muhammad Firdaus Karpriana, Angga Permadi Karya, Adi Ketut Karno, Ketut Karno Khairil Anwar Khoironi, Riadina Khristina Yunita Kusumantoro Kusumantoro, Kusumantoro L, Eva Dwi Lam, Do Mai M, Nurlailah M. Irfani Hendri Ma’shumah, Fitriatul Maghfirah, Desi Maharani, Deswinta Maidah, Anik Nur Mariana Mariana Muadin, Akhmad Mubarok, Sasongko Irham Muchammad Eka Mahmud, Muchammad Eka Muhammad Arsyad Muhammad Hamsyuni Muhammad Saleh Muhammad Yusuf Muhtolib, Muhtolib Mulyana Saputri, Rahayu Mustika, Ira Grania Nadia, Dayang Nawawi, Sultan Neni Mersita, Neni Nilla Rachmaningrum Nirmawati, Nirmawati Novanty, Ine Noviani, Elisabet Dwi Novita Anggrahini, Dhela Novita, Dwi Nulhakim, Ihsan Nuqta, Husnul Khatimah Nur Arfa Yanti Nur Jannah Nurafiah, Nurafiah Nuralisa, Alis Nurfadillah Nurfadillah Nurhasanah, Ikeu Nuriman Nuriman, Nuriman NURLAELA NURLAELA Nurlailah Mappanganro Nurlaili, Afina Lina Nurmawati Nurmawati Nurul Huda Nurwahid, Fadla Nuur, Khaerun Nisa Onisimus Amtu Padlan, Muhammad pamungkas, damar purba Permana, Dian Fithra Pratama, Diandra Ayu Pratama, Nanda Saputra Pratiwi, Rhomadani Sinta Pusaka, Semerdanta Putri, Azelia Hidayati Putri, Lisa Amanda Rafa, Wukuf Dilvan Rafles Ginting Rahardi, Wira Rahmayani, Alfia Ramadanti, Indah Rasban, Sadali Rosadi, Narita Amni Rosmala Dewi Rosnelli, Rosnelli Rudi Kurniawan Rudy Kurniawan Ruffiah, Ruffiah Rusdarti - Rynandi, Oscar S Martono Safaruddin Safaruddin Sahabudin Sahabudin, Sahabudin Saharani, Aulia Saharuddin Barasandji Saharuddin Barsandji Sahruddin Barasandji Santoso, Larisa Elga Amalia Santoso, Rizal Budi Saputri, Eka Dewi Sari Rusmita Sari, Apriani Kartika SATRIYAS ILYAS Selamat Triono, Selamat Sergius Lay Sibagariang, Susy Alestriani Sihite, Perdana Liansyah Siti Jamilah Sonia Sonia, Sonia Sopacua, Fanry Julius Sopacua, Fanry Julius Sri Ambardini Sri Suryanta Sri Syabanita Elida Sucihatiningsih Dian Wisika Prajanti Sudadi Sudadi Sugeng Santoso Sulistyawan, Vera Noviana Sumiadji - Suryantini Suryantini Sutiawati, Siti Sutijah, Sutijah Syah, Muhamad Azwar Syariffuddin Syariffuddin T Teviana Tengku Riza Zarzani N Triana, Dinda Umar Umar Umyana, Ayu Uswatun Hasanah Vinorita, Devi Vitriyan Espa Wafa, Fadhila Dhiyaul Wahyuningsih Wahyuningsih Wandi, Wandi Warni, Anggita Warni, Anggitia Warul Walidin Wati, Ayu Karunia Weni, Weni Widiyanto Widiyanto Wijayanti, Dewanti Citra Wulan Sari, Tirta Indah Yantiana, Nella YANTO YANTO Yayuk Sri Rahayu Yessika Nurmasari, Yessika Yuda Prawira Kusuma, Yuda Prawira Zakiyah, Andi Zamroni Zamroni Zayani, Nur Ainun Zuhri, Syaifuddin Zulekha, Siti Zulfiana, Ida