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All Journal Ekonomi Bisnis Jurnal Ilmiah Admnistrasi Niaga EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Al Ishlah Jurnal Pendidikan FOKUS: Jurnal Kajian Keislaman dan Kemasyarakatan Syntax Literate: Jurnal Ilmiah Indonesia Owner : Riset dan Jurnal Akuntansi Jurnal Ilmu Manajemen El-Ghiroh : Jurnal Studi Keislaman Jurnal Riset Terapan Akuntansi AL-ULUM : Jurnal Ilmu Sosial dan Humaniora Ilomata International Journal of Tax and Accounting MEDIA MANAJEMEN JASA Creative Research Management Journal Jurnal Ekonomi Bisnis Manajemen Prima Equity: Jurnal Ekonomi Jurnal Ilmiah Satyagraha MOTIVASI Jurnal Manajemen dan Bisnis Jurnal Media Ekonomi Jurnal Interprof International Journal of Business, Law, and Education ADMA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Journal of Education Research ProBisnis : Jurnal Manajemen EKONOMIKA45 Indonesian Journal of Business Analytics (IJBA) Journal Of Human And Education (JAHE) Journal of Artificial Intelligence and Digital Business Ekalaya: Jurnal Pengabdian Kepada Masyarakat Indonesia SABAJAYA Jurnal Pengabdian Kepada Masyarakat Indo-Fintech Intellectuals: Journal of Economics and Business Trending: Jurnal Manajemen dan Ekonomi TOFEDU: The Future of Education Journal Journal of Accounting, Management, Economics, and Business Lokawati: Jurnal Penelitian Manajemen dan Inovasi Riset Riset Ilmu Manajemen Bisnis dan Akuntansi Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Ilmu Komunikasi dan Sosial Politik Jurnal Penelitian Pendidikan Indonesia Adpebi Science Series Jurnal Social Society WATHAN: Jurnal Ilmu Sosial dan Humaniora PENG: Jurnal Ekonomi dan Manajemen Branding: Jurnal Manajemen & Bisnis JIMMI: Jurnal Ilmiah Mahasiswa Multidisiplin ManBiz: Journal of Management and Business Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Pendidikan MIPA Jurnal UNIV.BI MENGABDI Jurnal Manajemen Kompeten

Dheo Rimbano

Universitas Bina Insan

Author-ID : 508407

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PENGARUH KERJASAMA DAN KREATIVITAS TERHADAP KINERJA PEGAWAI SATUAN POLISI PAMONG PRAJA KABUPATEN MUSI RAWAS Gunadi Rusydi; Dheo Rimbano; Brori Hendrik
Jurnal Interprof Vol 7 No 1 (2021): Jurnal Interprof Juni
Publisher : LPPM UNIVERSITAS BINA INSAN

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Broadly speaking and in general, the public only recognizes the functions of the Civil Service Police Unit of Musi Rawas Regency, which is limited to the scope of enforcing Regional Head Regulations, implementing Public Order, and Community protection units. However, the real essence of the description of the function and role of the Civil Service Police Unit of Musi Rawas Regency is to cover all activities in creating an atmosphere of public life that is orderly, clean, harmonious, and advanced. So, cooperation and group creativity are needed to achieve this, and this quantitative associative type research aims to prove it, by conducting a survey of 127 employees, the research results obtained: (1) Partially the Group Cooperation variable has a significant influence on the performance of the Regency Civil Service Police Unit. Rawas Musi; (2) Partially, the Creativity variable has a significant influence on the performance of the Civil Service Police Unit employees, Musi Rawas Regency; and (3) Simultaneously the independent variables (Group Cooperation and Creativity) have a significant effect on the dependent variable (employee performance).

Perbandingan Model Pembelajaran Mata Kuliah Metodologi Penelitian Dalam Meningkatkan Kompetensi Mahasiswa Ahmad Danu Syaputra; Fitria Fitria; Dheo Rimbano
FOKUS Jurnal Kajian Keislaman dan Kemasyarakatan Vol 4, No 2 (2019)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/jf.v4i2.1092

The lack of analytical, critical and creative attitudes occurs because of the mindset of students or their teaching staff. This explanation is the basis for why researchers try to study with the aim of making a Comparative Study Model for Research Methodology Courses in Improving Student Competencies to Arrange Final Projects in PTS (Private Universities) in Lubuklinggau City and Musi Rawas Districts. The research population of 5,604 students spread across well-known private Universities in Lubuklinggau City and Musi Rawas District, researchers took a sample of 1%, with a uniform distribution. The researcher uses the frequency crosstab analysis (cross percentage), for the comparative type the researcher uses the technique of One Sample T Test, Independent Sample T Test, and One Way Anova. Research results (1) There are differences in each PTS in the application of learning models in general; (2) There is no difference in each PTS in the application of specific learning models, both the parametric approach model and the micromorph approach model; (3) There are differences in student competencies in each in terms of physical competence; and (4) There are no differences in student competencies in each in terms of intellectual competence; personal; social; and spiritual.

ANALISIS PENGARUH INFLASI DAN SUKU BUNGA SERTIFIKAT BANK INDONESIA (SBI) TERHADAP INDEKS SAHAM LQ45 DI BURSA EFEK INDONESIA (BEI) Dheo Rimbano
Orasi Bisnis : Jurnal Ilmiah Administrasi Niaga Vol. 13 No. 1 (2015): Jurnal Orasi Bisnis XIII Mei 2015
Publisher : Politeknik Negeri Sriwijaya

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The purpose of this study was to determine whether the inflation effect on stock index LQ45 in Indonesia Stock Exchange (BEI). to find out if the SBI interest rate affects the index LQ45 in Indonesia Stock Exchange (BEI) and to find out if inflation and interest rates affect the SBI share index LQ45 in Indonesia Stock Exchange (IDX) To test the hypothesis the researchers used F test and t test. Test results obtained figures F 32.292 with sig. namely 0,000, as the value of F count> F table (32.292> 3.159) then H0 is rejected, meaning that Inflation and Interest Rates significant effect on stock index LQ45 in Indonesia Stock Exchange (BEI). Results of t test variable inflation figures obtained .968 with sig. ie 0.337, because the value of t <t table (0.968 <2.002) then H0 accepted, it means that inflation is not a significant effect on stock index LQ45 in Indonesia Stock Exchange (BEI). Results of t test variable interest rates SBI -7.697 figures obtained with sig. namely 0,000, since the value t count> t table (-7.697> -2.002) then H0 is rejected, meaning that the SBI interest rate significantly influence the LQ45 index in the Indonesia Stock Exchange (BEI).

ANALISIS PENGARUH PERPUTARAN KAS, PERPUTARAN ASET TETAP DAN PERPUTARAN MODAL KERJA TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN TAMBANG YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Dheo Rimbano
Orasi Bisnis : Jurnal Ilmiah Administrasi Niaga Vol. 14 No. 2 (2015): Jurnal Orasi Bisnis
Publisher : Politeknik Negeri Sriwijaya

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Penelitian ini dilakukan pada Perusahaan Tambang yang Terdaftar di BEI, dengan menganalisa laporan keuangan neraca dan laporan keuangan laba rugi selama 6 (enam) tahun pada tahun 2009 sampai 2014. Dalam penelitian perusahaan yang digunakan untuk dianalisa laporan keuangannya adalah perusahaan tambang yang terdaftar di BEI dengan kriteria sebagai berikut. (1) perusahaan sudah terdaftar di BEI pada tahun 2008 - 2014, (2) selama periode penelitian, perusahaan tambang membuat laporan keuangan tahunan dan telah dipublikasikan secara lengkap dan luas, (3)selama periode penelitian, perusahaan selalu mandapatkan laba positif. Data keuangan yang diperoleh dari IDX pada tahun 2009-2014.Didapatkan hasil dapat diketahui bahwa thitung sebesar -0.043 sedangkan ttabel sebesar 1.703, sehingga dengan demikian maka dapat diketahui bahwa thitung<ttabel maka Ho diterima dan Ha ditolak yang artinya Tidak terdapat pengaruh perputaran kas terhadap pertumbuhan laba pada Perusahaan Tambang yang terdaftar di Bursa Efek Indonesia (BEI). Didapatkan hasil dapat diketahui bahwa thitung sebesar 1.283 sedangkan ttabel sebesar 1.703, sehingga dengan demikian maka dapat diketahui bahwa thitung<ttabel maka Ho diterima dan Ha ditolak yang artinya Tidak terdapat pengaruh perputaran asets tetap terhadap pertumbuhan laba pada Perusahaan Tambang yang terdaftar di Bursa Efek Indonesia (BEI). b2 sebesar 0.038 artinya jika perusahaan tambang melakukan peningkatan 1 satuan pada perputaran asset tetap maka akan memberikan pengaruh terhadap pertumbuhan laba yang akan mengalami peningkatan sebesar 0.038, Didapatkan hasil dapat diketahui bahwa thitung sebesar -16.451 sedangkan ttabel sebesar 1.703. sehingga dengan demikian maka dapat diketahui bahwa thitung<ttabel maka Ho diterima dan Ha ditolak yang artinya Tidak terdapat pengaruh perputaran modal kerja terhadap pertumbuhan laba pada Perusahaan Tambang yang terdaftar di Bursa Efek Indonesia (BEI), b3 sebesar -0.944 artinya jika perusahaan tambang melakukan penurunan pada perputaran modal kerja maka sebesar 1 satuan maka akan memberikan pengaruh terhadap pertumbuhan laba yang akan meningkat sebesar 0.944. Didapatkan hasil dapat diketahui bahwa Fhitung sebesar 85.159 sedangkan Ftabel sebesar 2.960 sehingga dengan demikian maka dapat diketahui bahwa Fhitung>Ftabel maka Ho diterima dan Ha ditolak yang artinya terdapat terdapat pengaruh perputaran kas, perputaran asset tetap dan perputaran modal kerja terhadap pertumbuhan laba pada Perusahaan Tambang yang terdaftar di Bursa Efek Indonesia.

PENGARUH KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL, DAN PERILAKU BELAJAR TERHADAP TINGKAT PEMAHAMAN AKUNTANSI Dheo Rimbano; Meilya Sari Eka Putri
Orasi Bisnis : Jurnal Ilmiah Administrasi Niaga Vol. 15 No. 1 (2016): Jurnal Orasi Bisnis Mei 2016
Publisher : Politeknik Negeri Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (530.092 KB)

Penelitian ini bertujuan untuk mengetahui pengaruh kecerdasan emosional, kecerdasan spiritual, dan perilaku belajar terhadap tingkat pemahaman akuntansi. Sampel penelitian ini yang berjumlah 124 responden dari 303 populasi. Data dikumpulkan melalui kuesioner yang dijawab oleh subyek dan selanjutnya dianalisis statistik dengan menggunakan komputer program “Statistical Packages for Social Science” (SPSS) for Windows Release 17.0. Hasil analisis menunjukkan bahwa: (1) tidak ada pengaruh signifikan antara kecerdasan emosional terhadap tingkat pemahaman akuntansi, hasil uji t yang memperoleh thitung X1 = 0,424 diterima pada taraf sig. 5%. (2) ada pengaruh signifikan antara kecerdasan spiritual terhadap tingkat pemahaman akuntansi, dengan hasil uji t yang diperoleh thitung X2 = 0,008 ditolak pada taraf sig. 5%. (3) tidak ada pengaruh perilaku belajar terhadap tingkat pemahaman akuntansi, dengan hasil uji t yang diperoleh thitung X3 = 0,419 diterima pada taraf sig. 5%. (4) ada pengaruh antara kecerdasan emosional, kecerdasan spiritual, dan perilaku belajar terhadap tingkat pemahaman akuntansi, dengan hasil uji f yang diperoleh sig. 0,033 ditolak pada taraf sig. 5%, hasil analisis regresi juga memperoleh nilai koefidien korelasi (R=0,265) atau sebesar (26,5%) dan nilai koefisien determinasi (R²=0,047) atau sebesar (4,7%). Ini berarti (4,7%) tingkat pemahamana akuntansi dipengaruhi oleh kecerdasan emosional, kecerdasan spiritual, dan perilaku belajar, dan sisa nya dijelaskan oleh variabe lain.

IMAGE EFFECT OF HIGHER EDUCATION, SERVICES CAMPUS, EDUCATION LEVEL OF PARENTS AND PROFESSIONALS STUDENTS PARENTS OF INTEREST IN CHOOSING THE DEPARTMENT OF ACCOUNTING STIE MURA CITY LUBUKLINGGAU Dheo Rimbano
Orasi Bisnis : Jurnal Ilmiah Administrasi Niaga Vol. 16 No. 2 (2016): Jurnal Orasi Bisnis November 2016
Publisher : Politeknik Negeri Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (429.631 KB)

This study reviews a student's interest in choosing a major in accounting at STIE MURA Lubuklinggau, the results showed there are significant image of the college, the campus ministry parental education level and profession of parents simultaneously affect the interests of students. Partially There is a positive and significant impact on the image of a college student's interest in selecting accounting majors. The better the image of the university will increase a person's interest to choose a program of study at the university. Partially There is a positive and significant impact on student interest in campus ministry in selecting accounting majors. Improving service quality campus faculty and staff, especially the reliability, responsiveness, treatment of students, an understanding of the interests of students, and the educational facilities provided to students will increase a person's interest to choose a program of study at the university. Partially There is a positive and significant effect of parental education on student interest in choosing a major in accounting. Although students have parents with low education, this does not affect that student interest is also low. And partially are positive and significant influence of the profession of parents of student interest in choosing a major in accounting. Students who have a parent who is a civil servant and non-civil servants to support the student's interest in selecting accounting majors.

PENERAPAN GOOD CORPORATE GOVERNANCE (GCG) PADA PT. PP LONDON SUMATRA INDONESIA TBK (BUKITHIJAU ESTATE) KABUPATEN MUSI RAWAS UTARA TAHUN 2016 Dheo - Rimbano
JURNAL RISET TERAPAN AKUNTANSI Vol. 2 No. 2 (2018): JURNAL RISET TERAPAN AKUNTANSI
Publisher : JURNAL RISET TERAPAN AKUNTANSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.3840723

This research was conducted at PT PP London Sumatera Indonesia Tbk (Bukit Hijau Estate) NorthMusi Rawas Regency with the purpose of research to know the application of the principles of Good Corporate Governance (GCG) at PT. PP London Sumatra Indonesia Tbk (Bukit Hijau Estate) North Musi Rawas Regency. Collecting technique is to conduct interviews with questionnaires distributed to33 respondents who are employees of PT PP London Sumatera Indonesia Tbk (Bukit Hijau Estate) North Musi Rawas Regency. Data analysis techniques used in this study using qualitative techniques. The results showed that the implementation of Good Corporate Governance (GCG) of PT PP London Sumatera Indonesia Tbk (Bukit Hijau Estate) North Musi Rawas Regency in accordance with the principles of Good Corporate Governance (GCG) that is Transparency, the calculation result shows84.24% that the achievement of transparency ( transparency) on Good Corporate Governance (GCG) at PT PP London Sumatera Indonesia Tbk (Bukit Hijau Estate) Musi Rawas Regency has been greatly realized. Accountability research results indicate 89.69% category is very materialized. Responsibility of research results of 85.45% in the highly realized category is the application of Good Corporate Governance (GCG). Independency value of achievement of 83.03%. Can be stated very realized. Fairness result of research is equal to 87.87% can be stated that in very materialized category.

Tax Planning Atas Pajak Penghasilan Badan Dheo Rimbano; Mirra Sri Wahyuni; Eri Triharyati
Owner : Riset dan Jurnal Akuntansi Vol. 3 No. 1 (2019): Owner Vol 3 No. 1, Periode Februari 2019
Publisher : Politeknik Ganesha Medan

Corporate income tax is a mandatory thing to pay. awareness of paying is still minimal, Islam is more familiar with the term â€˜zakatâ€™ than tax (Awareness in paying zakat is very high for Muslims), raising awareness begins with the planning process, so the obstacles in every plan to pay taxes need to be known. The possibility of taxpayers already knowing their obligations, but the meaning is like "double-edged knife", the existence of a trend positivein paying taxes is still to be studied, whether based on the tax amnesty and / or tax planning that starts to run, the negative side of tax amnesty is the fact that Our taxes are categorized as "stubborn" in their discipline of paying taxes. With the existence of tax planning (tax planning) , the taxpayer can save tax that actually exceeds its obligations, and on the other hand help taxpayers in making decisions relating to investment plans in the future. Given the limitations of researchers both in terms of theoretical and technical matters, so that the discussion is clearer, directed and this research does not deviate from the existing problems, the research focus is on the scope of Tax Planning with Law No. 36 of 2008 concerning Income Tax and Tax Regulations other companies in all Commander Companies (CV) in Lubuklinggau City and Bengkulu City.by using qualitative analysis, to analyze tax planning (tax planning) for corporate income tax. then consider the actions that should be taken in streamlining the 2015 owed Corporate Income Tax under Law No. 36 of 2008 article 9 paragraph (1) and Law No. 36 of 2006 article 9 paragraph (1) letter e, activities can be carried out as follows: (1) Provision of health benefits for employees; (2) Providing HR development and education for employees; (3) Provision of bonuses for employee performance; (4) Provision of vehicles for transportation; and (5) giving uniforms to employees. The results of the study show that (1) the Tax Planning of the PPH of the Agency in accordance with the Tax Regulations the majority of the CVs are not implemented and (2) In the financial management of CVs both in Lubuklinggau City and Bengkulu City have not been able to make efficient PPH payments

Determinasi Literasi Keuangan dan Inklusi Keuangan Terhadap Kinerja dan Keberlangsungan Usaha UMKM Bunga Permata Sari; Dheo Rimbano; Beny Marselino; Chici Aprilia Sandy; Resti Ria Hairum
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.928

This article is the result of a review to see how the determination of Financial Literacy and Financial Inclusion on MSME Business Performance and Sustainability. Based on the results of previous related research. The results of the review using the Systematic Literature Review (SLR) from studies contained in journals published on https://scholar.google.com range from 2016 – 2021. Where the results state that: Financial Literacy affects MSME Performance, Inclusion Finance has an effect on MSME Performance, Financial Literacy has an effect on MSME Business Continuity, Financial Inclusion has no effect on MSME Business Continuity, and Financial Literacy has an effect on MSME Financial Inclusion

TAX PLANNING ATAS PAJAK PENGHASILAN BADAN PADA SEMUA PERSEKUTUAN KOMANDITER (CV) DI KOTA LUBUKLINGGAU DAN KOTA BENGKULU Dheo Rimbano; Mirra Sri Wahyuni
Creative Research Management Journal Vol 1 No 2 (2018): December
Publisher : Universitas Prof. Dr. Hazairin SH

Corporate income tax that must be paid. Neither, awareness of paying is poor, Islam is more familiar with the term â€œZakatâ€ than tax (Awareness in paying zakat is â€˜very highâ€™ for Muslims). We know, raising awareness begins with the planning process, so the constraints in every plan to pay taxes need to be known. Possible taxpayers already know of its obligations, but the meaning is like a "double-edged knife", the positive trend in paying taxes is still to be studied, whether based on the tax amnesty and or if the tax planning starts, the negative side of tax amnesty is the fact that our taxpayers are "stubborn" In the discipline of paying taxes. With the existence of tax planning, the taxpayer can save tax that actually exceeds its obligations, and on the other hand help taxpayers in making decisions relating to investment plans in the future. The research focus is on the scope of Tax Planning with Law No. 36 of 2008 concerning Income Tax and Tax Regulations others in all the Command Companies in Lubuklinggau City and Bengkulu City. Using qualitative analysis, to analyze tax planning for corporate income tax. then consider the actions that should be taken in streamlining the 2015 owed Corporate Income Tax under Law No. 36 of 2008 article 9 paragraph (1) and Law No. 36 of 2006 article 9 paragraph (1) letter e, activities can be carried out as follows: (1) Provision of health benefits for employees; (2) Providing HR development and education for employees; (3) Provision of bonuses for employee performance; (4) Provision of vehicles for transportation; and (5) giving uniforms to employees. The results of the study show that (1) the Tax Planning of the PPH the Agency in accordance with the Tax Regulations the majority of the CVs are not implemented and (2) In the financial management of CVs both in Lubuklinggau City and Bengkulu City have not been able to make efficient PPH payments.

Co-Authors Aandri Siandra Abd Rahim Abdullah Hehamahua Abdullah, MT, Dr. Rijal Abdurrahim, M. Iqbal Ade Famalika Adhitya Nugraha Aferta Geriansa Agriana Sari, Tri Ahmad Basri Ahmad Danu Syaputra Ahmad Danu Syaputra, Ahmad Danu Ahmad Nur Budi Utama akbar, Raja anan Alsabina, Laura Alya Della Rosa Alya Della Rosa Amanda, Nabila Rizka Andi Runis Makkulau Andrinaldo, Arisky Ani Nuraini Ani Nuraini, Ani Apandi Apandi Apandi Apandi Aprilia , Risma Dwi Aprilianti, Lidia Apriyani, Krisma Archristhea Amahoru, Archristhea Ari Rama Junianto Ari Septa Pratama Ariasanti, Yossi Arik Sandra Jaya Arisky Andrinaldo Arisky Andrinaldo Ariyanti, Okta Arum Elfanisa Winanggi Astri Riance Astri Riance, Astri Astuti, Merli Ayu Kurnia Anggraini Azhar, Rudi Bambang Suwarno Bela Putri Wulandari Bella Dwi Sapera Beny Marselino Betti Nuraini Betti Nuraini Bilqis Rihadatul Aisy Bima Satrio Utama Brori Hendrik Bunga Permata Sari Candra, Rica Cassandra Qarhoma Catur Windaryadi Chah Yuni, Cici chandra prayoga Chaniago, Ilham Chici Aprilia Sandy Chobil Ardian, Ahmad Dadi Kuswandi Dede Sri Rahayu Delima Dendi Saputra Destia aldari DEWI ANGGRAINI Dewi Anggraini Dewi Sindi Rama Yanti Dian Riski Dikky Suryadi Dila faramitha, Tasya Dona, Rama Dwi Rachmadini, Nabilla Eddy Irsan Siregar Edi Ahyani Elvianti, Yesy Erha, Emma Widianti Eri Triharyati Eri Triharyati Erni Susanti Esha, Muhammad Putra Fahlevy, Poppy Faizah, Erna Nur Famalika, Ade Fatulloh, M.Amin Fauzi, Muhammad Sukron Feranda, Berlian Eka Ferdiansyah, Joni Fitria Fitria Gadzali, Silvy Sondari Gingga Prananda Giofani Jati Nugroho Gunadi Gunadi Gunadi Gunadi Gunadi Gunadi Gunadi Gunadi Gunadi Gunadi Rusydi Hakim, Adi Lukman Hardi Mulyono Hartati Ratna Juita Hartati Ratna Juita Hasanudin Hasanuddin Hasanudin Hasanuddin Hasibuan, Rosmidah Hazarona, Hazarona Helen Eriwati Hengki Ramadona Henry Anggoro Djohan Heryaniputri, Wulandari Idayati, Irma Indah sari, Maya Nur Indrawati Mara Kesuma Indrawati Mara Kesuma Irma Idayati Irwan Pancasila Isma Putri Utami Izza Ersa Hakim Joko Sangaji Judijanto, Loso Juita, Hartati Ratna Junita Dian Sari Junizar Dwi Saputra Karencia, Icha Kartika Kartika Kesuma, Indrawati Mara Khasanah, Siti Fatimatul Kuswandi, Dadi Leksamana Patra Yudha Lia, Diah April Lingga, Gandi putra Loso Judijanto M.Amin Fatulloh Makkulau, Andi Runis * Martini Martini Mawaddah, Shinta Meilya Sari Eka Putri Melani, Ratri Melani Sumberwati Melati Melati Melati Mellanie, Putri Melly Febriyanti Mery Nopryanti Miftahussilmi, Ray Ikhsandri Mirandha Maulidia Mirda, SE. MM, DR. Hj Rizyana Mirra Sriwahyuni Miswaty, Titik Ceriyani Mohamad Zaki Muhamad Effendi Muhammad Agil Algifri Muhammad Ariel Al Fahira Muhammad Efenndi MUHAMMAD HENDRA Muhammad Hendra Muhammad Putra Esha Muhammad Rahman Muhammad Syabihi Muhammad Yusuf Mulyadi Mulyadi Mulyadi Mulyadi Mulyadi Mulyadi Mulyadi, Mulyono, Hardi Murthada Murthada Murthada, Murthada Mutiara Rahma Nabila Putri Pratiwi Nasruddin Nasruddin Niko Anderson Siregar Nina Saputri Nizwardi Jalinus Noorchamid Ustadi Noorchamid Ustadi Nopendra spio Nora, Yepita Nova Eliza, Nova Eliza Novita Dwi Sapitri Nugroho Sudarsono, Wisnu Whendy Nuriyah, Nuriyah Nurriskiana, Nurriskiana Nurul Sapta Qomariah Offra Meilinda Okta Letami Paleni, Herman Pebri Yansyah Pipit Novila Sari Poppy Fahlevy Prayoga Novi Ardana Prihantini Prihantini Puspa Dewi, Tri Ayu Puspa, Fika putri eka lestari R.A. Zubaidah Rachmad Hidayatullah, Rachmad Ramadhan , M Iqbal Ramadhani, Muhammad Danang Ramanda Kamal Pasya Randi Saputra Ranita kusuma Ratnasari, Yesi Ratnawati, Desi Renika Gustian Fulialza Resti Ria Hairum Revi Isnabilla Hoirunisa reviisnabilla@gmail.com Revita Mery Anggraini Ridolian Saputra Risca Priba Ayu Ronal Aprianto Ronal Watrianthos Rosmidah Hasibuan Rudi Azhar Rumita, Dea Rusydi, Gunadi Safitri, Tiansi Salsabila, Risandra Novica Sardiyo Sardiyo Sardiyo, Sardiyo Sari, Tri Agriana Sari, Wisdalia Maya Sari, Wisdaliya Maya Savira, Rahmadya Sifa Nurbaiti Siregar, Niko Anderson Siswahyudianto Siti Masitoh Suci Marselina Sundari Sundari Sundari surajiyo, surajiyo suraji Susanto, Yohanes Sutanta Sutanta Sutanta Sutanta Sutanta Sutanta, Sutanta Syaiful, Rizal Fahmi Taura Venusia Ramadhona Tri Agriana Sari Triharyati, Eri Triyanita, Triyanita Ustadi, Noorchamid Veravayoda Veravayoda Vivin Sephiani Wayan Singka Damara Weni Susanti Widyana Widyana Wisdalia Maya Sari Yani, Yuni Apri Yati, Syaida Yohanes Susanto Yohanes Susanto Yulanda Santika Yuli Efrianti Yuli Eprianti Yuli Nurhayati Yuli Nurhayati Yulia Efrina Yunita Yunita Zahra Hermalia Putri Zara Tania Rahmadi Zuriah sholda, Hera

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