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All Journal ETIKONOMI JURNAL ECONOMIA Al-Ahkam Global Review of Islamic Economics and Business Jurnal Al-Qardh Jurnal Tekun HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam Ikonomika : Jurnal Ekonomi dan Bisnis Islam Jurnal Ilmiah Ekonomi Islam Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Manajemen & Keuangan Tazkia Islamic Finance and Business Review Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Moneter : Jurnal Akuntansi dan Keuangan Perisai : Islamic Banking and Finance Journal Akuntabel : Jurnal Ekonomi dan Keuangan Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Jurnal Inovasi Bisnis (Inovbiz) JMM (Jurnal Masyarakat Mandiri) Profita : Komunikasi Ilmiah dan Perpajakan International Journal of Social Science and Business Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Shirkah: Journal of Economics and Business Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat Iqtishoduna: Jurnal Ekonomi Islam International Journal of Economics, Business and Accounting Research (IJEBAR) Amalee: Indonesian Journal of Community Research & Engagement Jurnal Akademi Akuntansi (JAA) ASEAN Journal of Community Engagement EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit International Journal of Environmental, Sustainability, and Social Science ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Journal of Islamic Economics and Social Science (JIESS) Share: Jurnal Ekonomi dan Keuangan Islam Journal of Trends Economics and Accounting Research Jurnal Cakrawala Ilmiah Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Jurnal Lemhannas RI Trending: Jurnal Manajemen dan Ekonomi DEDIKASI : Jurnal Pengabdian Kepada Masyarakat Sammajiva: Jurnal Penelitian Bisnis dan Manajemen Research Horizon Jurnal Manajemen Pariwisata dan Perhotelan Moneter : Jurnal Ekonomi dan Keuangan Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi An-Nisbah: Jurnal Ekonomi Syariah Business, Management & Accounting Journal Iqtishadia: Jurnal Ekonomi dan Perbankan Syariah Economics & Islamic Finance Journal Social & Economic Bulletin Pelita : Jurnal Penelitian, Terapan dan Aplikatif Economic and Business Horizon Moderation: Journal of Islamic Studies Review JOURNAL SPORTINDO Indonesian Journal of Accounting and Governance Jurnal Ekonomi Kuantitatif Terapan Proceeding International Annual Conference Economics, Management, Business, and Accounting
Lucky Nugroho
Universitas Mercu Buana
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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The Effect of Transfer Pricing, Earning Management, CSR and Firm Size in Tax Avoidance Mukarramah, Makkatul; Nugroho, Lucky
Research Horizon Vol. 5 No. 2 (2025): Research Horizon - April 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.2.2025.477

Abstract

This study aims to analyze the effect of Transfer Pricing, Earning Management and Corporate Social Responsibility on Tax Avoidance with Firm Size as a Moderating Variable. This quantitative study uses secondary data obtained and can be accessed through the Indonesia Stock Exchange website. The sample for this study consisted of 62 manufacturing companies. This study uses purposive sampling to select the desired sample. The analysis method of this study uses linear regression analysis and moderated regression analysis as analysis tools in Eviews. The study reveals that Transfer Pricing, Earning Management, and Corporate Social Responsibility significantly influence Tax Avoidance in manufacturing firms during 2018–2022. Firm Size strengthens the impact of Transfer Pricing and Corporate Social Responsibility on Tax Avoidance, acting as a moderating factor. However, it does not moderate the relationship between Earning Management and Tax Avoidance. This indicates that Firm Size plays a selective role in amplifying the effects of certain factors on Tax Avoidance but is ineffective in influencing others. These findings highlight the complexity of tax avoidance mechanisms and the varied roles played by organizational characteristics like Firm Size.
Digital Transformation in the Dynamics of Sharia Accounting Standards: Challenges and Opportunities in the Era of 4.0 and Society 5.0 Chaniago, Nuraini; Nugroho, Lucky; Firdayetti, Firdayetti; Islami, Wardah; Igorevna, Volkhonova Mariya
Pelita : Jurnal Penelitian, Terapan dan Aplikatif Vol. 1 No. 3 (2024): Pelita Journal October 2024
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/pelita.v1i3.80

Abstract

Digital transformation in the Industrial Revolution 4.0 and Society 5.0 era has presented opportunities and challenges in developing Sharia accounting standards. The phenomenon can be seen in the digital literacy gap, limited technological infrastructure, and the need to harmonize Sharia accounting standards with international standards such as IFRS. This research aims to analyze the dynamics of the development of Sharia accounting standards in the digital era, identify key challenges such as technological limitations and differences in interpreting Sharia principles, and uncover innovation opportunities through digitalization. A descriptive qualitative approach uses secondary data from academic journals, institutional reports, and regulatory documents. The study results show that blockchain, artificial intelligence (AI), and the Internet of Things (IoT) can improve Sharia-based finance's efficiency, transparency, and inclusion. However, its implementation requires infrastructure investment, increased digital literacy, and cross-sector collaboration. The implications of this research include strategic recommendations for regulators, practitioners, and academics to take advantage of digital technology opportunities to strengthen Islamic financial institutions' global competitiveness. The latest of this research lies in analyzing the integration of Sharia principles with modern technology, offering strategic guidance in creating relevant Sharia accounting standards in the digital era. This study provides important insights to encourage sustainability and innovation in Islamic financial management by Islamic principles.
Kajian Faktor Internal dan Eksternal UMKM Wanita di Sektor Fashion pada Kecamatan Ngunut, Kabupaten Tulungagung, Jawa Timur Della Yesica Rani; Lucky Nugroho; Zulfahmi Zulfahmi
Sammajiva: Jurnal Penelitian Bisnis dan Manajemen Vol. 1 No. 2 (2023): Juni : SAMMAJIVA : Jurnal Penelitian Bisnis dan Manajemen
Publisher : Institut Nalanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47861/sammajiva.v1i2.240

Abstract

The purpose of this study was to analyze the external and internal factors of women's SMEs in the fashion sector. The method used in this study is qualitative to understand and explain phenomena or events through an analysis of the external and internal factors of women's SMEs in the fashion sector. The samples in this study were 15 women's SMEs in the fashion sector in Ngunut Village, Tulungagung Regency, East Java. Therefore, this research is limited by the formulation of the problem: (i) What external factors are considered by SMEs women in the fashion sector in doing business?; (ii) What internal factors are considered by SMEs in the fashion sector in doing business? The results of this study are (i) External factors that are of concern to women SMEs in the fashion sector are product quality and family support, while other factors such as business location, capital and permits have not become their focus; (ii) The internal factor that is the focus of women's MSMEs is marketing, especially marketing their products through online channels, while the financial management factor for them has not received special attention. Therefore, the implication of this research is to provide information and references for stakeholders who are concerned about the development of women's MSMEs in the fashion sector in Ngunut Village. The update of this research related to the object of research is that the research is women's SMEs in the field of fashion and in Ngunut Village, which is currently still limited.
PELUANG DAN TANTANGAN FINTECH (FINANCIAL TECHNOLOGY) SYARIAH DI INDONESIA Hiyanti, Hida; Sukmadilaga, Citra; Fitrijanti, Tettet; Nugroho, Lucky
Moderation | Journal of Islamic Studies Review Vol. 2 No. 1 (2022)
Publisher : Asosiasi Dosen PTKIS Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63195/moderation.v2i1.39

Abstract

Currently, the development of Sharia Fintech (financial technology) in Indonesia is growing rapidly. But on the other hand, there are several phenomena and problems with conventional fintech that have a negative impact on society. Therefore, the existence of Sharia Fintech should be a solution to this phenomenon. The purpose of this research is to find out about the opportunities and challenges of Sharia Fintech (financial technology) in Indonesia. This study uses descriptive analysis with a qualitative approach. The data analysis technique used is an interactive model. The results of the study show that there are opportunities and challenges for Sharia Fintech in Indonesia, which consist of: regulations, human resources, technology, negative issues of Fintech and conventional capital
Beyond Tax Knowledge: Exploring the Impact of Digital Literacy and Tax Stereotypes on MSME Tax Compliance (Case Study on MSME Taxpayers in Kesambi District, Cirebon, West Java, Indonesia) Sholihah, Aminatus; Nugroho, Lucky
Business, Management & Accounting Journal (BISMA) Vol. 2 No. 1 (2025): BISMA Journal March 2025
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/bisma.v2i1.85

Abstract

This study addresses the low level of tax compliance among MSMEs in Kesambi District, which remains a persistent issue despite existing tax policies. The phenomenon gap lies in the insufficient understanding of how tax literacy, digital literacy, and tax stereotypes influence compliance behavior. While previous studies have focused on individual aspects of tax compliance, limited research has examined the combined effect of these three variables. This research analyzes the impact of tax literacy, digital literacy, and tax stereotypes on MSME taxpayer compliance. A quantitative research method was employed, using primary data collected through structured questionnaires distributed to 125 MSME taxpayers. The data were analyzed using Partial Least Square (PLS) version 3.0, encompassing validity and reliability tests and structural model analysis. The results indicate that tax literacy does not significantly affect tax compliance, suggesting that mere knowledge of tax regulations is insufficient to drive compliance. Conversely, digital literacy significantly influences tax compliance, demonstrating the importance of digital access in facilitating tax reporting and payment. Additionally, tax stereotypes negatively impact compliance, highlighting the role of perceptions and trust in shaping taxpayer behavior. The findings provide theoretical implications by integrating the Theory of Planned Behavior (TPB) and the Technology Acceptance Model (TAM) in tax compliance research. The study suggests improving digital literacy and addressing tax-related stereotypes can enhance voluntary tax compliance. This research contributes novelty by examining the interplay of these three factors, offering new insights for policymakers in designing more effective tax strategies.
Optimizing Taxpayer Compliance: The Role of Socialization, Audits, and Sanctions with the Voluntary Disclosure Program (PPS) as a Moderating Factor (Survey on Individual Taxpayers (WPOP) registered at KPP Badung Utara Bali) Puspita, Okta; Nugroho, Lucky
Business, Management & Accounting Journal (BISMA) Vol. 2 No. 1 (2025): BISMA Journal March 2025
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/bisma.v2i1.90

Abstract

This study aims to determine the effect of socialization, audit, and tax sanctions on taxpayer compliance with the voluntary disclosure program (PPS) as a moderation variable (Survey on Individual Taxpayers (WPOP) registered at KPP Badung Utara Bali. The object used in this study is Individual Taxpayers (WPOP) registered at KPP Badung Utara Bali. This study uses quantitative research methods and uses causal research design. The data collection in this study uses primary data sourced from the distribution of questionnaires distributed directly and also through google forms to individual taxpayer respondents. The determination of the number of samples was carried out using the theory of Hair, Jr. et al. (2022) which obtained the results of 125 samples. The data analysis used in this study uses SmartPLS Version 4.0 software. The results of this study show that the influence of socialization, audits and tax sanctions has a positive and significant impact on taxpayer compliance, but the existence of the Voluntary Disclosure Program (PPS) weakens the influence of socialization and tax audits on the compliance of Individual Taxpayers, while the Voluntary Disclosure Program (PPS) strengthens the influence of tax sanctions on the compliance of Individual Taxpayers.
PERAN GURU PENDIDIKAN JASMANI DALAM MENINGKATKAN DISIPLIN BELAJAR SISWA Nugroho, Lucky; Al Ghani, M.; Aspar, Muhammad; Mahardika, Galang Prakarti
JOURNAL SPORTINDO Vol 2, No 1 (2023): JUNI
Publisher : Fakultas Ilmu Pendidikan Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jsi.2.1.57-61

Abstract

Penelitian ini yang dilatarbelakangi oleh kedisiplinan siswa yang bermasalah, misalnya datang terlambat, ribut waktu belajar dan bermain saat jam belajar. Adapun tujuan penelitian ini untuk mengetahui peran guru pendidikan jasmani, serta hambatan dan solusi dalam meningkatkan disiplin belajar siswa. Pendekatan yang digunakan dalam penelitian adalah pendekatan kualitatif dengan metode deskriptif. Teknik pengumpulan data berupa observasi, wawancara dan studi dokumentasi. Penelitian ini dilaksanakan di SDIT Al-Quraniyyah, mulai dari bulan Oktober 2016 hingga Februari 2017. Hasil penelitian ini menunjukkan bahwa peran guru pendidikan jasmani dalam meningkatkan disiplin belajar siswa yaitu sebagai komunikator, motivator, fasilitator. Hambatan yang dihadapi dalam pendisiplinan siswa yaitu sikap individu siswa yang sering mengganggu teman, becanda dan mengobrol. Hambatan tersebut diselesaikan oleh guru dengan cara melakukan peneguran, arahan dan pemberian reward terhadap siswa yang telah melakukan sikap disiplin. Hasil penelitian ini dapat bermanfaat bagi para guru dalam meningkatkan disiplin siswa.  
Circular Economy di Tingkat Desa: Pemberdayaan Karang Taruna dalam Pengelolaan Sampah Melalui Bank Sampah Nurlinayanti, ⁠Leni; Nugroho, Lucky; Mudita, Mudita; Najuah, Najuah; Refranisa, Refranisa; Mihadi Putra, Yananto; Hidayah, Nurul
Dedikasi : Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 1 (2025): Dedikasi : Jurnal Pengabdian Kepada Masyarakat
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah III DKI Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53276/dedikasi.v4i1.238

Abstract

The problem of waste management in Ciputri Village triggers environmental pollution and low community welfare due to the lack of awareness of sorting waste from the source and the weak institution of waste banks. This Community Service activity aims to increase the technical and managerial capacity of The Youth Organization (Karang Taruna) as a driver of empowerment-based waste bank management. The approaches carried out include institutional assistance, technical training in waste sorting and processing, continuous education, and implementing an incentive-based waste savings system. The results of the activities showed a significant increase in community participation, management skills, and the effectiveness of waste bank management, including the formation of a clear organizational structure and SOPs. This program reduces landfill waste, increases residents' income, and strengthens recycling networks. The program's sustainability is recommended through follow-up mentoring, diversification of recycled products, and multi-stakeholder collaboration.
Dari Limbah Menjadi Berkah: Strategi Karang Taruna Mengelola Sampah Sayur untuk Pupuk Organik Berkelanjutan Refranisa, Refranisa; Nugroho, Lucky; Mudita, Mudita; Najuah, Najuah; Purnama, Adhy; Mihadi Putra, Yananto; Nurlinayanti, Leni
Dedikasi : Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 1 (2025): Dedikasi : Jurnal Pengabdian Kepada Masyarakat
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah III DKI Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53276/dedikasi.v4i1.239

Abstract

The problem of vegetable waste management in Ciputri Village, especially in RT 05, has caused various negative impacts on the environment and public health, such as clogged waterways, local flooding, foul odors, and increased fly populations. In fact, organic waste has the potential to be processed into liquid organic fertilizers and ecoenzymes that benefit agriculture and the environment. This Community Service activity empowers Karang Taruna as a driving force in managing vegetable waste into value-added products. The approach includes technical training in manufacturing organic fertilizers based on anaerobic fermentation, continuous mentoring, and preparing practical guidelines to ensure the program's sustainability. The results of the activities showed a significant increase in the knowledge and skills of Karang Taruna members, the achievement of organic fertilizer production exceeding the initial target, and the start of implementing a household-based waste management system. The main recommendation of this activity is the need to strengthen cooperation networks, continuous mentoring, and the development of marketing strategies for processed products to maintain sustainability and expand the program's benefits.
Optimalisasi Publikasi Guru di Era Merdeka Belajar: Kolaborasi MGMP dan Perguruan Tinggi dalam Penguatan Kompetensi Penulisan Ilmiah Nugroho, Lucky; Oktris, Lin; Apollo, Apollo; Andesto, Ronny; Soeharjoto, Soeharjoto; Putra, Yananto Mihadi; Purnama, Adhy
Dedikasi : Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 1 (2025): Dedikasi : Jurnal Pengabdian Kepada Masyarakat
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah III DKI Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53276/dedikasi.v4i1.240

Abstract

The problem of low teacher skills in writing scientific articles is a challenge in developing professionalism and fulfilling publication obligations for promotion. This Community Service Program aims to improve the ability of MGMP Accounting Central Jakarta 1 teachers in compiling scientific articles based on Classroom Action Research through structured training and intensive mentoring. The activity was carried out with a participatory approach through workshops, hands-on practice, and continuous online and hybrid consultations. The activity results showed a significant increase in participants' understanding of scientific writing techniques, with 80% of participants drafting articles and 30% ready to be submitted to accredited journals. Key recommendations include follow-up mentoring to the publication stage and establishing a teacher writers' forum to encourage collaboration and sustainability capacity building.
Co-Authors Abd. Akram H Abdullah, Baihaki Achmad Jamil Ade Maharini Adiandari Adhy Purnama Adhy Purnama, Adhy Affan Hanif Imaduddin Afiyana, Indria Fitri Agustin Fadjarenie Ahmad Badawi Ahmad Badawi Saluy Ahmad Badawi, Ahmad Ahmad Jainuri Ahmad Shaifull Anuar Ahmad Zainuddin Ajeng Pratiwi Akhmad Amien Mastur Akhmad Amien Mastur Akhmad Amien Mastur Akhmad Amien Mastur Al Ghani, M. Aldo Gilang Priyambodo Alfa Mightyn Ali, Anees Jane Ali, Anees Jane Ali Ali, Anees Janee Andriana Tri Muthmainnatun Anees Jane Ali Anees Jane Ali Anees Jane Ali Ali Anees Janee Ali Anees Janee Ali Anees Janee Ali Anees Janee Ali Anita Dwi Utami Annas Malik Annisa Hakim Zamzami Antonius Setyadi Apollo Apollo Apriliani, Nailah Arief Bowo Prayoga Kasmo Aspar, Muhammad Audita Setiawan Aurelia, Fadia Nazwah Azelia Sarah Yusufa Bahari, Natasha Putri Baihaki, Ra'sya Hilaly Brechmans Aditia Jogo Boro Budhi Pribadhi Ishak Chairia Lubis Chania, Putri Septri Choirun Nisa Vidyaningrum Citra Lindra Citra Sukmadilaga Daito, Apollo Daru Asih Debbie Aryani Tribudhi Debbie Aryani Tribudhi Debble Aryani Tribudhi Della Yesica Rani Dewandaru, Ginanjar Dewi Eva Kiranti Dewi Eva Kiranti Dewi Murtiningsih Dewi Tamala DIAH ISKANDAR Dian Sugiarti Dian Sugiarti Dian Sugiarti Dian Sugiarti Diani, Treska Melsa Dini Hariyanti Dinna Miftakhul Jannah Divina Mahardika Dewi Doktoralina, Caturida Meiwanto Eko Widianarko Kusnadi Emilia Lestari Endrianto, Fauzy Eneng Fitri Zakiyah Erik Nugraha Erik Nugraha Erik Nugraha Erik Nugraha Erik Nugraha Erik Nugraha Erna Setiany Erviana, Nita Ery Yohana Matoenji Evi Aryani Evi Margoretty Silalahi Fadhil Muntashir Jihad Fauziah Nur Saidah Fauziah, Ulfah Nurillahi Febrina Mahliza Febyola Mellin Fiki Wahyu Kuncoro Firdayetti, Firdayetti Fitra Roman Cahaya Fitri Indriawati Fitriana, Ade Gal, Timea Ginanjar Dewandaru Hari Setiyawati Harnovinsah Harnovinsah Harry Suharman Haura Hazimah Melzatia Hawadinar, Putri Rafisawati Herda Nezzim Bararah Hermawan, Rido Hida Hiyanti Hidayat, R Nur Hiyanti, Hida Ibrahim Musa Gani Igorevna, Volkhonova Mariya Ildiko, Orban Indria Fitri Afiyana Irawan, Syahril Irwansyah Putra Islami, Wardah Istianah Istianah Istianingsih Istianingsih, Istianingsih J Ferdinand Pardede Jannah, Dinna Miftakhul Joko Pramono Khosyarina, Qhori Kuncoro, Fiki Wahyu Lailatul Barokah Lawe Anasta Lestari, Laely Puji Lin Oktris Lubis, Chairia Lukashenko, Inna Vladimirovna Mahardika, Galang Prakarti Mahroji Mahroji, Mahroji Mappayunki, Ratna Marfatah, Muhammad Ramadhani Maria Maria Mariyam Chairunisa Mastur, Akhmad Amien Mastur, Akhmad Amien Medianto Suryo Meryem Afoukane Milawati Minanari Mohamad Rohadi Mokhamad Afrizal Arnaz Muchlis Muchlis Mudita, Mudita Muhammad Harun Sukarno Muhammad Izzat Abidin Muhammad Ramadhani Marfatah Muhammad Rudiyanto Muhammad, Zikri Muharam, Daud Mukarramah, Makkatul Mulyani, Susi Dwi Musa Gani, Ibrahim Naga Chiputra Najuah, Najuah Nasution, Annio Indah Lestari Natasha Putri Bahari Nirdukita Ratnawati Noka, Isara Abda Nugraha, Erik Nugroho, Muchamad Aqil Nun Syaroni Nuraeni, Intan Nuraini Chaniago, Nuraini Nurhasanah Nurhidajat, Raden Nurlinayanti, Leni Nurlinayanti, ⁠Leni Nurul Anisa NURUL HIDAYAH Nurul Hidayah Nurul Hidayah Pamungkas, Ragil Asih Prabantoro, Albertus Magnus Putut Pratiwi, Futri Alif Prinoti Prinoti Purwati Purwati Puspita, Okta Putri Nadia Stepani Putri, Tiara Herawati Rachman, Khairul Arief Rahmawati, Sofiyah Dwi Ramdani, Muhammad Rifqi Refranisa, Refranisa Reni Mayerni Rhenaldy Rhenaldy Rimi Guslinana Mais Riska, Mila Riyadi, Yongki Rizki , Mochamad Rizki Briandana Rizkiyanti, Dewi Rohim, Aprillia Fajar Roikhan Machamad Aziz Roikhan Mochamad Aziz, Roikhan Mochamad Ronny Andesto Sabila, Nurahma Safira Safira Safitri, Yolanda Salmi Mohd Isa Salsabila, Aura Qirani Salsabilah, Sarah Sarah Salsabilah Sari, Apri Lynia Setiawan, Audita Setiyanto Priyonggo Setiyono, Kup Yanto Shaifull Anuar, Ahmad Shinta Melzatia SHOLIHAH, AMINATUS Siti Nur Alfiyah Siti Nurrohmah Soeharjoto Soeharjoto Soeharjoto Soekapdjo Soeharjoto Soekapdjo Soeharjoto, Soeharjoto Sugeng Santoso Sugeng Santoso Sukarmi Sukarmi Sukarmi Sukarmi, Sukarmi Sukarno, Muhammad Harun Surender Mor Surender Mor Sutan Emir Hidayat Syarifuddin Mabe Parenreng Syed Lutful Kabir Chowdhury Tatik Mariyanti, Tatik Tengku Chandra Husnadi Tettet Fitijanti Tettet Fitrijanti Tia Fitriyani Timea Gal Timea Gal Tri Wahyono Tribudhi, Debble Aryani Ulfa Ulfa Waluyo Widya Aryanti Widya Aryanti, Widya Wieta Chairunesia Willy Arafah, Willy Wiwik Utami Wiwin Sukiati Wulandari, Linda Ayu Yananto Mihadi Putra Yolanda Safitri Yosafat Fantony Yosafat Fantony Yosi Mardoni Yusoff, Yusliza Mohd Zakaria Bahari Zakaria Bahari Zuha Rosufila Zulfahmi Zulfahmi Zulfahmi Zulfahmi Zulfahmi Zulfahmi Zulfahmi