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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 Jurnal Manajemen Kompeten 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 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
Dheo Rimbano
Universitas Bina Insan
Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Neuroscience Nursing Social Sciences Other

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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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (306.796 KB) | DOI: 10.32663/crmj.v1i2.632

Abstract

Corporate income tax that must be paid. Neither, awareness of paying is poor, Islam is more familiar with the term “Zakat” than tax (Awareness in paying zakat is ‘very high’ 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.
ENVIRONMENTAL ACCOUNTING FOR WASTE PROCESSING IN SITI AISYAH HOSPITAL LUBUKLINGGAU CITY Dheo Rimbano
Jurnal Ilmiah Ekonomi Bisnis Vol 24, No 1 (2019)
Publisher : Universitas Gunadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (643.952 KB) | DOI: 10.35760/eb.2019.v24i1.1852

Abstract

The concept of Green (environmental) Accounting (Kusumaningtias, 2013; Ratnaningsih et al., 2004; Suparmoko, 2005; Susilo, 2008) namely Environmental Accounting has actually begun to develop since the 1970s in Europe. However, until the mid 1990s, the concept of Environmental Accounting was not much spread. Based on the Constitution of The Republic of Indonesia Number 32 year 2009 concerning Protection and Management of the Environment, Environment is the unity of space with all objects, power, circumstances, and living things, including humans and behavior, which affect nature itself, sustainability and humans and other living things welfare. The focus of this study lies in the application of Environmental Accounting at Siti Aisyah Hospital in Lubuklinggau, based on Government Accounting Standards (SAP) Number 71 year 2010 on Waste Management (Government Accounting, 2011). The problem in this study is to find out whether the application of Environmental Accounting at Siti Aisyah Hospital is in accordance with the Government Standards. The results of this study have shown that Siti Aisyah Hospital in Lubuklinggau has implemented environmental cost accounting. These environmental costs are included in maintenance costs, but the hospital has not presented a specific report on Environmental Accounting in more detail. This hospital has carried out the process of identifying, measuring, recording, presenting, and also disclosing as already explained in Government Accounting Standards No. 71 year 2010, namely presenting environmental costs by including components of environmental costs on general and administrative costs. This hospital has also managed its waste properly and has also incurred environmental costs. 
KEBIJAKAN KURIKULUM BERBASIS LINGKUNGAN MELALUI PROGRAM ADIWIYATA DI SEKOLAH MENENGAH ATAS Dheo Rimbano; Mutiara Rahma
Jurnal Ilmiah Ekonomi Bisnis Vol 24, No 3 (2019)
Publisher : Universitas Gunadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (536.597 KB) | DOI: 10.35760/eb.2019.v24i3.1876

Abstract

Penelitian ini menfokuskan melakukan pengkajian terhadap pengelolaan pendukung ramah lingkungan dalam program Adiwiyata yang diterapkan di Sekolah Menengah Atas. Hal ini dilakukan, guna mengetahui sejauh mana tujuan yang dirancang berkenaan dengan kebijakan, pelaksanaan kegiatan dan pengelolaan program Adiwiyata. Penelitian ini timbul karena saat ini hampoir semua sendi kehidupan mengalami gangguan ekosistem, yang harus segera dicari solusi perbaikannya, solusi perbaikan itu tidak hanya pada level bidang sejenis, namun juga bisa di mulai pada bidang pendidikan dan pengajaran, Penelitian ini bertipe kualitatif dengan pendekatan single case study. Hasil Penelitian memberi tahu kepada kita bahwa Kebijakan Berwawasan Lingkungan di Sekolah Menengah Atas dilakukan dengan melalui membuat visi misi yang peduli dan berbudaya lingkungan; pengembangan pembelajaran pendidikan lingkungan hidup; peningkatan kapasistas Sumber Daya Manusia; kebijakan sekolah yang mendukung terciptanya sekolah yang bersih dan sehat; Kebijakan Kepala Sekolah dalam upaya penghematan Sumber Daya Alam dan kebijakan sekolah untuk pengalokasian dan penggunaan dana bagi kegiatan yang terkait dengan masalah lingkungan hidup. Temuan selanjutnya, Kurikulum berbasis lingkungan diterapkan Sekolah Menengah Atas dengan membiasakan pelajar mencintai lingkungan; memiliki panggung kreasi sebagai wadah siswa belajar diluar kelas; dan menerapkan pendidikan dari mata pelajaran Muatan Lokal dalam kehidupan sehari-hari.
Influence Financial Technology, Financial Literacy, and Intellectual capital on financial inclusion in Micro, Small and Medium Enterprises (MSMEs) Martini Martini; Eri Triharyati; Dheo Rimbano
Ilomata International Journal of Tax and Accounting Vol. 3 No. 4 (2022): October 2022
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (647.973 KB) | DOI: 10.52728/ijtc.v3i4.572

Abstract

Micro, Small and Medium Enterprises (MSMEs) grow and compete in a constantly changing business environment such as the current digital era, this change makes Micro, Small and Medium Enterprises (MSMEs) need follow-up for more advanced business development. Many found that Micro, Small and Medium Enterprises (MSMEs) that have been established have finally had to stop operating due to improper management. Of course, this is a joint concern considering that Micro, Small and Medium Enterprises (MSMEs) are the heart of economic development. Micro, Small and Medium Enterprises (MSMEs) are businesses with high GDP contributors and also new job seekers. The study was conducted by conducting preliminary observations by looking at the data on the number of Micro, Small and Medium Enterprises (MSMEs) in Lubuklinggau City totaling 5,303 registered in Lubuklinggau City. with data analysis technique use linear regression . As a result, there are significant influence between the variable.
PENGARUH PENGENDALIAN, KOMPENSASI DAN KETAATAN WAJIB PAJAK PBB TERHADAP KEPUASAN MASYARAKAT KOTA LUBUKLINGGAU DIMODERASI OLEH KEPRIBADIAN DI BADAN PENGELOLA PAJAK DAN RETRIBUSI DAERAH KOTA LUBUKLINGGAU Noorchamid Ustadi; Dheo Rimbano; Mohamad Zaki
Jurnal Interprof Vol 6 No 2 (2020): Jurnal Interprof Desember
Publisher : LPPM UNIVERSITAS BINA INSAN

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

Abstract

Tujuan penelitian ini dilakukan di dengan tujuan penelitian untuk mengetahui pengaruh Pengendalian, Kompensasi dan Ketaatan Wajib Pajak PBB terhadap Kepuasan Masyarakat Kota Lubukinggau dimoderasi oleh Kepribadian di Badan Pengelola Pajak dan Retribusi Daerah Kota Lubuklinggau, metode penelitian menggunakan metode kuantitatif, dengan sampel dalam penelitian ini adalah seluruh masyarakat yang tidak taat wajib pajak.Sumber data yang digunakan dalam penelitian ini adalah data sekunder berupa data pegawai, struktur organisasi sedangkan data primer adalah kuisioner penelitian. Hasil penelitian dapat disimpulkan bahwa terdapat pengaruh yang signifikan pengendalian terhadap kepuasan masyrakat di Badan Pengelola Pajak dan Retribusi Daerah Kota Lubuklinggau, tetapi tidak dimoderasi oleh kepribadian sedangkan kompensasi dan ketaatan wajib pajak PBB tidak dimoderasi oleh kepribadian terhadap kepuasan masyarakat di Badan Pengelola Pajak dan Retribusi Daerah Kota Lubuklinggau
Faktor-Faktor Peningkatan Kualitas Mitra Kerja Statistik pada Badan Pusat Statistik Kota Lubuklinggau Khasanah, Siti Fatimatul; Sutanta, Sutanta; Gunadi, Gunadi; Rimbano, Dheo
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : CV. Ridwan Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (487.674 KB) | DOI: 10.36418/syntax-literate.v6i2.5498

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi, motivasi, dan komitmen terhadap kinerja mitra statistik pada Badan Pusat Statistik Kota Lubuklinggau, baik secara simultan maupun secara parsial. Desain penelitian ini menggunakan tipe assosiatif kuantitatif dengan bentuk hubungan kausal. Sampel penelitian adalah mitra kerja statistik sebanyak 58 orang responden, dan pengumpulan data melalui kuesioner dan observasi. Analisis data yang digunakan adalah secara deskriptif kuantitatif dengan menggunakan program SPSS. Hasil penelitian menunjukan bahwa secara simultan variabel kompetensi, motivasi, dan komitmen berpengaruh signifikan terhadap kinerja mitra kerja statistik pada Badan Pusat Statistik Kota Lubuklinggau. Secara parsial masing-masing variabel kompetensi, motivasi, dan komitmen berpengaruh signifikan terhadap kinerja mitra kerja statistik pada Badan Pusat Statistik Kota Lubuklinggau. Berdasarkan hasil perhitungan regresi linear berganda dapat disimpulkan bahwa variabel yang paling berpengaruh dan dominan dalam penelitian ini adalah motivasi yaitu sebesar 0,587 satuan, kemudian diikuti dengan kompetensi sebesar 0,398 satuan, dan terakhir adalah variabel komitmen sebesar 0,276 satuan. Untuk mengetahui tingkat kontribusi variable lain, disarankan untuk dilakukan penelitian lanjutan.
Manajemen Sumberdaya Manusia dalam Upaya Peningkatan Kinerja Pegawai Aparatur Sipil Negara Badan Pengelolah Pajak dan Restribusi Daerah Kabupaten Musi Rawas Aprilianti, Lidia; Yusuf, Muhammad; Ustadi, Noorchamid; Sardiyo, Sardiyo; Rimbano, Dheo
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : CV. Ridwan Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (378.22 KB) | DOI: 10.36418/syntax-literate.v6i2.5493

Abstract

Badan Pengelola Pajak dan Retribusi Daerah merupakan salah satu Organisasi Perangkat Daerah di lingkungan Pemerintahan Kabupaten Musi Rawas. Penelitian ini bertujuan untuk mengetahui pengaruh gaya kepemimpinan, kompetensi, reward terhadap kinerja Aparatur Sipil Negara Badan Pengelola Pajak dan Restribusi Daerah Kabupaten Musi Rawas. Desain penelitian yang digunakan adalah tipe assosiatif kuantitatif dengan bentuk hubungan kausal. Sampel penelitian merupakan seluruh aparatur sipil negara Badan Pengelola Pajak dan Restribusi Daerah Kabupaten Musi Rawas berjumlah 42 orang pegawai. Pengumpulan data dilakukan melalui kuesioner dan wawancara. Analisis dalam penelitian ini menggunakan program komputer Statistical Package For Social Sciencess (SPSS) For Windows ver. 20. Hasil penelitian menunjukan bahwa secara bersama-sama variabel gaya kepemimpinan, kompetensi dan reward berpengaruh positif dan signifikan terhadap Kinerja. Secara parsial baik variabel kompetensi dan reward masing-masing berpengaruh terhadap kinerja. Tetapi secara parsial variabel gaya kepemimpinan tidak berpengaruh terhadap kinerja.
BIMTEK KEPEMIMPINAN DAN TINDAKAN PEMBELAJARAN KEPALA SEKOLAH DALAM SATUAN PEDIDIKAN DI KOTA PALEMBANG TAHUN 2022 R.A. Zubaidah; Yohanes Susanto; Dheo Rimbano; Gunadi Gunadi; Irwan Pancasila
Ekalaya: Jurnal Pengabdian Kepada Masyarakat Indonesia Vol. 2 No. 1 (2023): Ekalaya Journal
Publisher : Nindikayla Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (340.384 KB) | DOI: 10.57254/eka.v2i1.31

Abstract

This community service activity is motivated by the not yet optimal leadership learning for school principals. The purpose of this community service is to optimize the principal learning leadership skills in the era of the industrial revolution 4.0. The solution to this problem is to provide training to principals on action-based learning leadership, namely: analysis of real situations; involve the team; conducting in-depth interviews and reflection; formulate actions and implement actions. The topic of training material is tailored to the needs of school principals, namely the concept of learning leadership, learning activities that are integrated with the curriculum and the development of the teaching profession. This activity received an extraordinary response from the principal of the school. There is an increase in the ability and knowledge of school principals about learning leadership. They really want this activity to be continued in the future so that the principal's learning leadership is more optimal
Work Communication and Work Ethics on Employee Performance and Job Satisfaction Muhamad Effendi; Dheo Rimbano; Irma Idayati; Gunadi; Muhammad Rahman
Indonesian Journal of Business Analytics Vol. 3 No. 2 (2023): April, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v3i2.4035

Abstract

The purpose of this study was to find out: (a) How does work communication affect employee job satisfaction, (b) How does work communicationaffect employee performance, (c) How does work ethics affect employee performance, (d) How does job satisfaction affect employee work performance. The method used in this study is the System Literature Review (SLR), which is a term used to refer to a particular research methodology or research and development carried out to collect and evaluate research related to a specific topic focus. The results of the study also prove that work communication affects employee job satisfaction, work communication affects employee performance, work ethics have an impact on employee performance, and job satisfaction has an effect on employee performance.
Impact of Covid-19 on changes in stock prices and the volume of transactions In BUMN (lQ45) Dheo Rimbano; Weni Susanti; Yuli Nurhayati; Catur Windaryadi; Rudi Azhar
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 8, No 3 (2022): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020221563

Abstract

The problems in this study are the decrease in the share price and the increase in the volume of stock transactions in BUMN listed in LQ45 as well as the number of positive confirmed cases of fluctuating COVID-19 affected by the spread of COVID-19 which is increasingly widespread, causing a higher level of panic in the capital market. This research uses quantitative research methods with comparative and associative research types. This data collection is by observation and documentation with a span of 60 days. Based on the results of the paired t-test, it shows that the comparison between the share price before and after the national announcement of COVID-19 cases in Indonesia has a value (sig.) of 0.000 < 0.05. Based on the results of the wilcoxon signed rank test, it shows that the comparison between the volume of transactions before and after the national announcement of COVID-19 cases in Indonesia has a value (sig.) of 0.000 < 0.05. Based on the results of the Regression Weights in path analysis, it shows that the Stock Price variable has a standardized Regression Weights value of -0.438, and the transaction volume variable has a value of 0.650. So it can be concluded that there is a significant difference between the share price and volume in BUMN registered in LQ45 before and after the national announcement of COVID-19 cases in Indonesia, and there is a significant influence between the number of positive confirmed cases of COVID-19 on the share price and the volume of transactions in BUMN registered in LQ45 during the COVID-19 pandemic in Indonesia.
Co-Authors Aandri Siandra Abd Rahim Abdullah Hehamahua Abdullah Hehamahua Abdullah, MT, Dr. Rijal Abdurrahim, M. Iqbal Adhitya Nugraha Agriana Sari, Tri Ahmad Danu Syaputra Ahmad Danu Syaputra, Ahmad Danu Ahmad Nur Budi Utama Ahyani, Edi akbar, Raja anan aldari , Destia Algifri, Muhammad Agil Alsabina, Laura Alya Della Rosa Amanda, Nabila Rizka Andi Runis Makkulau Andrinaldo, Arisky Ani Nuraini Ani Nuraini, Ani Apandi Apandi Aprilia , Risma Dwi Aprilianti, Lidia Apriyani, Krisma Archristhea Amahoru, Archristhea Ardana, Prayoga Novi Ari Rama Junianto Ari Septa Pratama Aria Gisti Ramadan 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 Bela Putri Wulandari Bella Dwi Sapera Beny Marselino Betti Nuraini Bilqis Rihadatul Aisy Bima Satrio Utama Brori Hendrik Bunga Permata Sari Candra, Rica Cassandra Qarhoma Catur Windaryadi Chah Yuni, Cici Chaniago, Ilham Chici Aprilia Sandy Chobil Ardian, Ahmad Dadi Kuswandi Dede Sri Rahayu Delima Dendi Saputra DEWI ANGGRAINI Dewi Anggraini Dewi Sindi Rama Yanti Dian Riski Dikky Suryadi Dila faramitha, Tasya Dona, Rama Dwi Rachmadini, Nabilla 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 Fitria Fitria Gadzali, Silvy Sondari Gingga Prananda Giofani Jati Nugroho Gunadi Gunadi Gunadi Gunadi Gunadi Gunadi Gunadi Gunadi Rusydi Hakim, Adi Lukman Hasanudin Hasanuddin Hasanudin Hasanuddin Hasibuan, Rosmidah Hazarona, Hazarona Helen Eriwati Hendrik, Brori Hengki Ramadona Henry Anggoro Djohan Heryaniputri, Wulandari Idayati, Irma Indah sari, Maya Nur Indrawati Mara Kesuma Indrawati Mara Kesuma Irma Idayati Irwan Pancasila Izza Ersa Hakim Jaya, Arik Sandra Joko Sangaji Judijanto, Loso Juita, Hartati Ratna Junita Dian Sari Junizar Dwi Saputra Karencia, Icha Kartika Kartika Kesuma, Indrawati Mara Khasanah, Siti Fatimatul kusuma, Ranita Kuswandi, Dadi Lia, Diah April Lingga, Gandi putra Makkulau, Andi Runis * Marselina, Suci Martini Martini Martini Martini Mawaddah, Shinta Meilya Sari Eka Putri Melani, Ratri Melani Sumberwati Melati Mellanie, Putri Mery Nopryanti Miftahussilmi, Ray Ikhsandri Mirandha Maulidia Mirda, SE. MM, DR. Hj Rizyana Mirra Sriwahyuni Miswaty, Titik Ceriyani Mita Arismenanda MOHAMAD ZAKI Mohamad Zaki Muhamad Effendi Muhammad Ariel Al Fahira Muhammad Efenndi MUHAMMAD HENDRA Muhammad Putra Esha Muhammad Rahman Muhammad Syabihi Muhammad Yusuf Mulyadi Mulyadi Mulyadi,, Mulyadi Mulyono, Hardi Murthada, Murthada Mutiara Rahma Nabila Putri Pratiwi Nasruddin Nasruddin Nina Saputri Nizwardi Jalinus Noorchamid Ustadi Nopryanti, Mery Nora, Yepita Nova Eliza, Nova Eliza Nugroho Sudarsono, Wisnu Whendy Nuriyah, Nuriyah Nurriskiana, Nurriskiana Nurul Sapta Qomariah Offra Meilinda Okta Letami Paleni, Herman Pebri Yansyah Pipit Novila Sari prayoga , chandra 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 Ratnasari, Yesi Ratnawati, Desi Repi Agustin Resti Ria Hairum Revi Isnabilla Hoirunisa reviisnabilla@gmail.com Revita Mery Anggraini Ridolian Saputra Ronal Watrianthos Rosmidah Hasibuan Rudi Azhar Rumita, Dea Rusydi, Gunadi Safitri, Tiansi Salsabila, Risandra Novica Santika, Yulanda Sapitri, Novita Dwi Sardiyo Sardiyo, Sardiyo Sari, Tri Agriana Sari, Wisdalia Maya Savira, Rahmadya Sephiani, Vivin Siandra, Aandri Sifa Nurbaiti Siti Masitoh spio, Nopendra Sundari Sundari Sundari Susanto, Yohanes Sutanta Sutanta Sutanta Sutanta, Sutanta Suwarno, Bambang Syaiful, Rizal Fahmi Taura Venusia Ramadhona tedja maulana Thesya Oktavia Prasiska Triharyati, Eri Triyanita, Triyanita Ustadi, Noorchamid Utami, Isma Putri Veravayoda Veravayoda Wayan Singka Damara Weni Susanti Yani, Yuni Apri Yati, Syaida Yohanes Susanto Yuli Efrianti Yuli Eprianti Yuli Nurhayati Yuli Nurhayati Yunita Yunita Zara Tania Rahmadi Zuriah sholda, Hera