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Akibat Hukum Transaksi Jual Beli Dalam Kaitannya Dengan Validasi Pajak Daerah Oleh Badan Pengelolaan Keuangan Dan Aset Daerah Kabupaten Pelalawan Suhendar, Suhendar; Yuslim, Yuslim; Syofiarti, Syofiarti
UNES Law Review Vol. 6 No. 1 (2023)
Publisher : Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v6i1.970

Abstract

Pelalawan district often finds that the price of buying and selling transactions for land and buildings that occur during the transfer of rights does not match the actual transaction price, this creates an imbalance that can be detrimental to taxpayers and local government agencies themselves, such as buying and selling transactions that occur far away. below the actual market price used as the basis for NPOP in calculating BPHTB. If this is done intentionally, then the action can be categorized as tax evasion. The approach used in this research is an empirical juridical approach. The data used in this research are secondary data and primary data. All data and materials obtained from research results are compiled and analyzed qualitatively, and presented in qualitative descriptive form. From the research results, it can be explained that: First, the implementation of buying and selling transactions in relation to regional tax validation by the Regional Financial and Asset Management Agency of Pelalawan Regency has no authority to validate price determination that exceeds the price of buying and selling transactions that have been made by the parties and there are no regulations. which requires validation of pricing determinations. The Pelalawan Regency Regional Financial and Asset Management Agency only has the authority to check the payment of tax deposits in the transfer of rights to land and buildings, as well as ensuring whether the tax deposits have been paid by the parties in the sale and purchase transaction for the transfer of rights to land and buildings. Second, the legal consequences of buying and selling transactions in relation to the validation of regional taxes by the Regional Financial and Asset Management Agency of Pelalawan Regency, where the Notary as PPAT must wait for the day, date and time to be included when the parties appear. The inclusion of the day, date, month, year and time when the parties appear will only be included at the beginning of the Sale and Purchase Deed after the validation process is complete. The notary as PPAT for this action violates the UUJN, because there is an element of falsification in that the inclusion of the day, date, month, year and time when appearing does not correspond to the reality that occurred when the parties appeared. The action of the Notary as PPAT to include false information in the authentic deed results in the deed becoming null and void. A notary as a PPAT can be punished for false information stated in the deed.
The Rule Of Law Corrupted By Law Enforcers: a Study Of Police Misconduct Saida Flora, Henny; Suhendar, Suhendar; Fitri Hertini, Mega; Itasari, Endah Rantau; Erwin, Erwin
UNES Law Review Vol. 6 No. 4 (2024)
Publisher : Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v6i4.1932

Abstract

The purpose of this study was to study and know the provisions of the Police Code of Ethical Principles that are the basis for the performance of duty, to study and know the responsibility of the police for violating the Code of Ethical Principles, and to know the responsibility for the violation of the Code of Ethical Principles. According to the provisions of the Regulation of the Chief of the National Police of Indonesia No. 14 of 2011 on the Code of Ethical Principles of the National Police of Indonesia, Article 1 regarding the definition of KEPP, viz. "The Code of Ethical Principles of the POLRI, hereinafter abbreviated as KEPP, is the norms or rules that constitute the unity of ethical or philosophical foundations regarding behavior and speech in relation to things that are required, prohibited, appropriate or inappropriate to be done by members of the POLRI in the performance of the duties, powers and responsibilities of the position.
Analisis Efektivitas Penerapan Hukum Pidana Dalam Pengawasan Tindak Pidana di Indonesia Khairani, Khairani; Suhendar, Suhendar; Mohamad Ali Syaifudin; Ali Imron; Rahmida Erliyani
UNES Law Review Vol. 6 No. 4 (2024)
Publisher : Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v6i4.2246

Abstract

Human trafficking is a serious crime that involves the exploitation of individuals The threat of imprisonment is a dominant feature of the Indonesian Criminal Code. Although imprisonment is a common punishment in most countries, its effectiveness has been a topic of debate for centuries. Therefore, it is imperative to identify alternative forms of custodial punishment to mitigate the negative consequences of imprisonment. This research utilizes a descriptive qualitative approach to provide a comprehensive overview of the current issues based on existing evidence. The results of this research revealed several key insights. The fundamental purpose of criminal supervision in the Indonesian criminal justice system is to protect the public from criminal acts in accordance with the principles of criminal law. The Draft National Criminal Code explains that supervision punishment is an alternative to imprisonment. Supervision punishment is an alternative form of punishment with the provision that the punishment imposed will not be implemented if the conditions are met, with a maximum probation period of three years. It is evident that conditional punishment as an alternative to deprivation of liberty punishment in the existing Criminal Code is inadequate in protecting individuals and criminal offenders. Therefore, the National Criminal Code must evolve to include alternative formulations, such as supervision punishment (probation), which has been successfully developed and implemented in various countries around the world. The fundamental purpose of supervision punishment is to replace deprivation of liberty/imprisonment, an approach that has resulted in poor outcomes for both the convicted person and society at large. Therefore, supervision punishment should be included as the main type of punishment in the upcoming National Criminal Code, serving as an effective and humane alternative to deprivation of liberty.
PENINGKATAN LOYALITAS PELANGGAN MELALUI PERCEIVED VALUE DENGAN SWITCHING COSTS SEBAGAI VARIABEL MODERASI Saehu, Muh. Syaiful; Suhendar, Suhendar; Efendi, Bahtiar; Sucandrawati, Ni Luh Ketut Ayu Sudha; Maulana, Ayi
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11333

Abstract

Era perkembangan zaman begitu kompleks dan semakin kuatnya dunia bisnis membuat setiap perusahaan harus mampu mengelola hubungan dengan pelanggan dan meningkatkan daya saing perusahaan di pasar yang kompetitif melalui hubungan antara perceived value dan loyalitas pelanggan, dengan mempertimbangkan peran switching costs sebagai variabel moderasi. Penelitian ini bertujuan untuk mengkaji hubungan antara perceived value dan loyalitas pelanggan, dengan mempertimbangkan peran switching costs sebagai variabel moderasi. Metode penelitian ini adalah kuantitatif dengan sampel penelitian sebanyak 100 pelanggan dengan teknik pengumpul data dengan kuesioner melalui google form. Kuesioner yang digunakan sudah dilakukan uji validitas dan reliabilitas. Data yang terkumpul di analisis dengan uji asumsi klsik dan uji regresi dan uji sobel dengan microsoft excel dan SPSS versi. 26. Hasil penelitian ini menunjukan bahwa 1) Perceived value memiliki pengaruh positif dan signifikan terhadap loyalitas pelanggan dan 2) Switching Costs memoderasi pengaruh Perceived Value terhadap loyalitas pelanggan.
Assessing Cohabitation from the Perspective of Living Law, the Criminal Code and the National Criminal Code Kartono, Kartono; Suhendar, Suhendar
JURNAL AKTA Vol 11, No 3 (2024): September 2024
Publisher : Program Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/akta.v11i3.39742

Abstract

Cohabitation living together as husband and wife without being officially married is a social phenomenon that is increasingly common in Indonesia. This phenomenon raises various pros and cons, especially from a legal and moral perspective. The aim of this research is to analyze the perspective of living law, the Criminal Code and the national Criminal Code. This research uses normative juridical research methods. The data collection technique used in this research is literature study. The data analysis technique used in this research is qualitative data analysis. The research results show that from a living law perspective in several areas, cohabitation is considered a normal practice and does not need to be punished. On the other hand, cohabitation is also seen as an act that violates norms and customs in several other regions. Meanwhile, from the perspective of the old Criminal Code, living together was not strictly regulated, but there were several articles that could be linked to behavior that was considered to violate moral norms. Meanwhile, the National Criminal Code brings several important changes, one of which is more detailed living arrangements. This reflects a stricter legal approach to cohabitation, potentially providing criminal sanctions for behavior that was not previously explicitly regulated.
CRIMINALIZATION OF BIRTH CERTIFICATE FORGERY IN MINORS' MARRIAGES Suhendar, Suhendar; Yunus, Nur Rohim; Rezki, Annissa
JURNAL ILMU SYARIAH Vol 10 No 1 (2022): JUNI
Publisher : IBN KHALDUN BOGOR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/mizan.v10i1.20338

Abstract

Pemalsuan akta kelahiran yang terjadi di Indonesia sangat sering terjadi. Beberapa hal yang menjadi salah satu penyebab pemalsuan akta lahir adalah karena adanya pernikahan anak dibawah umur. Pemalsuan akta lahir ini sengaja dilakukan agar seorang anak mendapatkan ijin menikah dengan mudah dan tidak dibatasi dalam undang-undang perlindungan anak yang menikah dibawah umur. Penelitian menggunakan metode penelitian kualiatatif dengan pendekatan literature dan pendekatan perundang-undangan. Hasil penelitian menyatakan bahw pemalsuan akta lahir pada pernikahan anak di bawah umur juga mengakibatkan hukum pidananya. Perbuatan pemalsuan merupakan suatu jenis pelanggaran norma yaitu kebenaran atau kepercayaan dan ketertiban masyarakat. Pemalsuan identitas tidak akan terjadi apabila perkawinan dilaksanakan dengan mengikuti prosedur yang berlaku. Rendahnya tingkat pendidikan maupun pengetahuan orang tua, anak dan masyarakat, menyebabkan adanya kecenderungan untuk mengawinkan anaknya yang masih di bawah umur. Hal ini menjadi salah satu faktor yang sangat berpengaruh karena pendidikan dan pengetahuan yang tidak mereka dapatkan menjadi imbas bagi anak-anak mereka yang dikawinkan di bawah umur.
Peran Brand Trust dalam Memediasi Pengaruh Religious-Centric Product Strategy dan Customer Perceived Value terhadap Purchase Intention Pada Produk Fesyen Syariah di Bandar Lampung Soraya, Apnes Indra; Suhendar, Suhendar; Nuraziza, Sania
Jurnal Disrupsi Bisnis Vol. 8 No. 6 (2025): Jurnal Disrupsi Bisnis
Publisher : Prodi Manajemen, Fakultas Ekonomi, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/drb.v8i6.54086

Abstract

Perkembangan pesat industri fesyen syariah di Indonesia menghadapi tantangan rendahnya Purchase Intention konsumen terhadap produk lokal. Penelitian ini bertujuan menguji peran mediasi Brand Trust dalam mengintegrasikan Religious-Centric Product Strategy dan Customer Perceived Value terhadap Purchase Intention. Penelitian kuantitatif ini menggunakan Partial Least Squares Structural Equation Modeling (PLS-SEM) pada 100 responden konsumen fesyen syariah di Bandar Lampung melalui teknik purposive sampling. ​Hasil analisis jalur dan mediasi menunjukkan bahwa: Religious-Centric Product Strategy  tidak berpengaruh signifikan terhadap Purchase Intention secara langsung (original sampel = 0,006; p values =0,954), namun berpengaruh positif signifikan terhadap Brand Trust (original sampel = 0,348; p=0,000). Customer Perceived Value  berpengaruh positif dan signifikan terhadap Brand Trust (original sampel = 0,535; p=0,000) dan Purchase Intention secara langsung (original sampel = 0,419; p=0,000).  Brand Trust terbukti menjadi variabel mediasi penuh dan parsial yang signifikan dalam pengaruh tidak langsung Religious-Centric Product Strategy  (original sampel =0,119; p=0,009) dan Customer Perceived Value  (original sampel =0,120; p=0,012) terhadap Purchase Intention. Secara keseluruhan, model struktural menunjukkan bahwa Religious-Centric Product Strategy , Customer Perceived Value , dan Brand Trust mampu menjelaskan 45,7% varian Purchase Intention (R-Square=0,457). ​Simpulannya, peningkatan niat beli konsumen sangat ditentukan oleh tingkat kepercayaan terhadap merek, yang bertindak sebagai jembatan penting antara strategi religius dan persepsi nilai. Temuan ini mengimplikasikan bahwa pelaku usaha fesyen syariah perlu memprioritaskan pembangunan Brand Trust yang konsisten (melalui strategi religius dan peningkatan nilai konsumen) sebagai kunci untuk mengkonversi potensi pasar menjadi niat beli yang nyata.
Problematika Pembelajaran Guru Kelas Bahasa Indonesia yang Minim Praktik Reflektif: Studi Kasus pada Guru Kelas di SDN 3 MANGKURAYAT Aam, Ayi; Suhendar, Suhendar; Damayanti, Deasy Aditya; Haryadi, Ardi Mulyana; Hamdani, Agus
Jurnal Locus Penelitian dan Pengabdian Vol. 4 No. 11 (2025): JURNAL LOCUS: Penelitian dan Pengabdian
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/locus.v4i11.5008

Abstract

Praktik reflektif merupakan komponen krusial dalam pengembangan profesional guru, memungkinkan evaluasi dan peningkatan kualitas pembelajaran secara berkelanjutan. Namun, pada kenyataannya, banyak guru kelas Bahasa Indonesia di sekolah dasar yang masih minim dalam menerapkan praktik reflektif, sehingga berdampak pada stagnansi inovasi pembelajaran. Penelitian ini bertujuan untuk mengidentifikasi dan menganalisis problematika pembelajaran yang dihadapi guru kelas Bahasa Indonesia di sekolah dasar akibat rendahnya penerapan praktik reflektif dalam kegiatan pembelajaran. Praktik reflektif menjadi fondasi penting dalam pengembangan profesional guru karena memungkinkan guru untuk meninjau, mengevaluasi, dan memperbaiki strategi pembelajaran berdasarkan pengalaman mengajar mereka. Penelitian dilakukan dengan pendekatan kualitatif deskriptif menggunakan desain studi kasus pada guru kelas di SDN 3 MANGKURAYAT, Kabupaten Garut. Data diperoleh melalui observasi lapangan dan kajian pustaka (library research), serta dianalisis secara tematik berdasarkan teori reflektif Schön, pengembangan profesional Guskey, dan konstruktivisme pembelajaran. Hasil penelitian menunjukkan empat faktor utama penyebab rendahnya praktik reflektif: keterbatasan konseptual guru terhadap makna refleksi, minimnya dukungan kelembagaan, beban kerja administratif yang tinggi, dan lemahnya keterampilan reflektif guru. Penelitian ini menegaskan perlunya penguatan budaya refleksi profesional di lingkungan pendidikan dasar melalui program pelatihan reflektif, mentoring sejawat, dan dukungan kelembagaan berkelanjutan.
Korelasi Hasil Belajar Matematika dan Fisika: Studi Kasus Siswa SMA di Pondok Pesantren Al Mubarok Noviatuzahra, Noviatuzahra; Ningrum, Dwi Cahya; Apriyanti, Niken; Gita, Dewi; Ambarwati, Tatu; Suryana, Tresna Galih Sukma; Suroyo, Suroyo; Suhendar, Suhendar; Mufidah, Mufidah
Jurnal Studi Kasus Kegiatan Masyarakat Vol 3, No 2 (2025)
Publisher : Gemilang Maju Publikasi Ilmiah (GMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53889/jskkm.v3i2.780

Abstract

Penelitian ini bertujuan menganalisis hubungan dan signifikansi korelasi antara hasil belajar matematika dan fisika pada siswa kelas X dan XI MIPA SMA Pondok Pesantren Al Mubarok. Metode kuantitatif korelasi digunakan dengan sampel total 87 siswa (kelas X = 46, kelas XI = 41). Data nilai Ulangan Tengah Semester dianalisis menggunakan korelasi Product Moment Pearson dan uji-t. Hasil menunjukkan koefisien korelasi r = 0,50085 (kelas X), 0,52787 (kelas XI), dan 0,50036 (gabungan) dengan tingkat hubungan sedang dan signifikan (t-hitung t-tabel, α = 0,05). Rata-rata nilai matematika (63,61) lebih tinggi daripada fisika (47,06), namun variansi matematika yang lebih besar (128,49 vs 88,18) menunjukkan kegagalan transfer pengetahuan matematis ke konteks fisika. Disimpulkan bahwa penguatan kemampuan matematika serta penerapan strategi pembelajaran terintegrasi diperlukan untuk meningkatkan hasil belajar fisika di lingkungan pesantren.
Effect of Financial Distress, Capital Intensity, and Corporate Social Responsibility on Tax Aggressiveness (Study on Manufacturing Companies Listed on the Indonesia Stock Exchange in 2019-2024) Angraeni, Dea; Suhendar, Suhendar; Etika, Citra
Indonesian Journal of Islamic Economics and Finance Vol. 5 No. 2 (2025)
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/ijief.v5i2.7402

Abstract

The purpose of this study was to determine whether financial distress, capital intensity and corporate social responsibility affect tax aggressiveness. The theory used in this study is the theory of agency. This study uses secondary data obtained using the method of document study. The population in this study is all manufacturing companies listed on the Indonesia Stock Exchange during the period 2019-2024. Sample selection in this study using purposive sampling method. The number of companies that have this criterion is 17 companies. Multiple linear regression analysis technique used as a data analysis technique using SPSS version 25. The results showed that financial distress has a negative and significant effect on tax aggressiveness. Capital intensity has a positive and significant effect on tax aggressiveness. Corporate social responsibility has a negative and significant effect on tax aggressiveness. Financial distress, capital intensity and corporate social responsibility simulatedly affect tax aggressiveness. In previous studies provide inconsistent results so this research is important to do in order to find results that are relevant to the current policy.
Co-Authors Aam, Ayi Abigail, Erika Agus Hamdani Agus Irfan, Agus Agus Pramono Ahmad Dahlan Ahmad Rifqy Ash-Shiddiqy Ajha, Siti Alam, Kodrat Ali Imron Alif Maulana, Alif Ambarwati, Tatu Anggoro Suryo Pramudyo, Anggoro Suryo Angraeni, Dea Ani Nur Aeni, Ani Nur Any Eliza Apriyanti, Niken Arifudin arifudin Artanti, Nabilah Asan, Adrianus Kia Azis, Virna Apriani Aziz, Nasya Zaida Bahtiar Efendi Bayu Rahmat Setiadi, Bayu Rahmat Bely, Bely Brenda .K, Avrillia Kezia Budi Tjahjono Budiarto Budiarto Chayati, Nurul Citra Etika Deasy Aditya Damayanti Dewi, Hayuningtyas Pramesti Didi Nursidi Didin Saefudin Dwi Cahyono, Bagus Dwinanto Dwinanto Eldi Mulyana Endah Rantau Itasari, Endah Ernita, Mahdar Erwin Erwin Evi Ekawati Fadhullah, Fadhullah Fahira, Nabila Imanina Fahzri, Muhamad Faqih Hidayat, Muhammad Farida, Ai Siti Fitri Nur Mahmudah Fitriana, Desi Eka Nur Fridayani, Fridayani Fuadi, Fatih Gerry Firmansyah Gita, Dewi Gultom, Iwan J.P Hamdan, Muhammad Sirajuddin Qahtan Hanif Hanif Hanif Hanif, Yafi Nur HARYADI, ARDI MULYANA Hasan, Novanza Hayatunnufus, Alifa Baiduri Heni Verawati Henny Saida Flora Hermawan, Muhammad Aldi Herwin Herwin, Herwin Imamul Suhendar, Imamul Indah Harlina Irwanto Irwanto Ismet Basuki Ismi, Diyaa Naurah Mizanti Jaka Wijaya Kusuma Jayadinata, Asep Kurnia Jum Anggriani Karim, Akbar Faisal Kartono , Khairani Khairani Kholik, Saeful Khonjogo, Muhammad Jagad KOSASIH KOSASIH, KOSASIH Kristian, Budi KUSPRIYANTO Kusumah, Riva Rachmi Larasati, Gumelar Dewi Lestari, Fina Ayu Lis Yulitasari Lukman Nulhakim LULUK ASMAWATI Mabruri, Muhammad Farhan Madnasir Madnasir Mahri, Susanti Diana Maimun Maimun MALIK, ANAS Marjuni, Kamaluddin Nurdin Maulana, Ayi Maulana, Putri Andini Maureen Marsenne Mega Fitri Hertini Meita Sekar Sari Mia Widyaningsih Minghat, Asnul Dahar Mohamad Ali Syaifudin Mubarok, Muhammad Aziz Nur Mufidah Mufidah Muhammad Hadi Muhammad Yusro Muhammad, Farhan Ningrum, Dwi Cahya Nixon Erzed Noor Cholis Basjaruddin Noventi, Dian Noviatuzahra, Noviatuzahra Nugraha, Gera Nuraziza, Sania Nurhasanah Nurhasanah Nurjanah Nurlaili Nurlaili Nurshofa, Kalika Khaldan Nuryoto Ofan Sofian Oktaviani, Silvia Pances Pances Pakpahan, Pances Pasaribu, Rechman Permana, Virgiawan Cikal Pratiwi, Wegy Aprilia Purbandari, Elok Fevia Putra, Rengga Kusuma Putri Novita Sari Qurratul'ain, Nadjeela Rachmi Kusumah, Riva Rahaman, Mosiur Rahmida Erliyani Ramadina, Danisa Rahmi Restie Utamie, Zathu Rezki, Annissa Ricki, Ricki Rizki Ramadhani Robby, Dimas Kurnia Romadhani, Zakaria RR. Ella Evrita Hestiandari Ruslan Abdul Ghofur Saehu, Muh. Syaiful Saepudin Saepudin Salidja, Suhaendi Salma, Aulia Mutiara Sarifudin, Gaos Semantri, Dimas Septa Candra Siregar, Syamsul Bahri Siswahyudianto Siswo Wardoyo Siswo Wardoyo Siti Aisyah Soedjarwo, Soedjarwo Soewita, Samuel Soraya, Apnes Indra Sucandrawati, Ni Luh Ketut Ayu Sudha Sukhma, Dyra Mayang Sumartono, Eddy Sunandar, Mas Asep Suneri, Suneri Supriyanto Supriyanto Suroyo Suroyo Suryana, Tresna Galih Sukma SURYANI, RENI Susanto Susanto Susanto Susanto Sutianah, Cucu Sutomo, Sugiarto Syamsul Anwar, Syamsul SYAMSUL HIDAYAT Syofiarti Tamamul Khoiry, Muhammad Tetep Tungga, Yeane Ellen Marry Ulum, Muhammad Babul Wahyu Iryana Wahyudi, Rudi Wardoyo , Siswo Widyaningsih, Mia Yoyo Arifardhani Yunus, Nur Rohim Yuslim Yuslim Zhafirah, Alya Muna Zuliansyah, Ahmad