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Loso Judijanto
IPOSS Jakarta Indonesia
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Journal : Nomico

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The Future of The Green Economy in Indonesia: Challenges and Opportunities in The Energy Transition Loso Judijanto; Pramudi Harsono; Olyvia Rosalia
Nomico Vol. 2 No. 3 (2025): Nomico - April
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/527bww87

Abstract

This study aims to analyze the challenges and opportunities in Indonesia's transition towards a green economy, with a focus on the shift from fossil fuel dependence to renewable energy. As a developing country with abundant natural resource potential, Indonesia faces significant challenges in reducing greenhouse gas emissions and achieving the Net Zero Emission target by 2060. The study finds that although Indonesia has significant renewable energy potential such as solar, wind, and geothermal energy the development of renewable energy infrastructure and technology remains limited. Additionally, resistance from the fossil fuel industry and energy distribution inequality across regions pose obstacles to the implementation of energy transition policies. However, this transition also offers new economic opportunities, including the creation of green jobs and the growth of the green technology sector. Collaboration among the government, private sector, society, and academia is needed to accelerate the transition towards a sustainable green economy.
The Impact of Thin Capitalisation Rules on Corporate Tax Burden: Evidence from the Emerging Market Loso Judijanto
Nomico Vol. 2 No. 10 (2025): Nomico-November
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/8hssj844

Abstract

This study examines the impact of thin capitalization rules on corporate tax burdens in emerging markets, focusing on firm-level behavioural responses and policy effectiveness in Indonesia and Malaysia. Using a panel dataset of 78 firm-year observations drawn from 2015 to 2022, the study applies fixed-effects and random-effects regression models to assess changes in leverage, interest expenses, effective tax rates, and book tax differences following the implementation of thin capitalization rules. The findings indicate that the regulations significantly reduce corporate leverage and related-party interest expenses, consequently increasing cash effective tax rates among heavily leveraged firms. The results further show that firms engage in substitution toward non-debt tax planning channels when interest deductions are restricted, highlighting behavioural adaptability in response to regulatory pressure. Differences in regulatory effectiveness between Indonesia and Malaysia underscore the importance of enforcement capacity and administrative consistency in shaping compliance outcomes. The study concludes that thin capitalization rules contribute meaningfully to reducing debt-based profit shifting but require complementary tax governance reforms to maximize their impact. The results provide empirical insights relevant for policymakers seeking to strengthen corporate tax bases in emerging markets.              
Evaluation of Double Taxation Agreements (DTAs) in Preventing Double Taxation in the Digital Economy Era Loso Judijanto
Nomico Vol. 2 No. 10 (2025): Nomico-November
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/p3wqcd69

Abstract

This study analyzes the determinants of tax aggressiveness in public companies by examining the interaction between firm-level financial characteristics, corporate governance structures, and institutional environments. Employing a quantitative panel-data design, the study evaluates 84 firm-year observations from Indonesia and Malaysia, using fixed-effects and random-effects models to test how leverage, profitability, firm size, ownership concentration, and governance quality influence tax aggressiveness measured through cash effective tax rates and book-tax differences. The findings indicate that higher leverage and profitability significantly increase tax aggressiveness, while stronger board independence and higher audit quality reduce it. Institutional factors, including regulatory enforcement, legal clarity, and audit intensity, moderate firm behavior and shape the extent of aggressive tax practices. The results reveal that tax aggressiveness is not driven by isolated variables but emerges from combined financial incentives and institutional opportunities. Firms in weaker regulatory environments exhibit higher aggressiveness, demonstrating the role of institutional quality in shaping compliance. The study concludes that reducing tax aggressiveness requires comprehensive reforms that integrate improvements in corporate governance with strengthened enforcement and regulatory clarity. The findings contribute to the literature by offering a multidimensional analysis that bridges firm-level and institutional determinants of tax behavior
Analysis of Factors Affecting Tax Aggressiveness in Public Companies Loso Judijanto
Nomico Vol. 2 No. 10 (2025): Nomico-November
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/3d83ss69

Abstract

This study analyses the factors that influence tax aggressiveness in public companies by examining the interaction between company financial characteristics, governance structure, and institutional environment. Using a quantitative panel data research design, this study evaluates 84 firm-year observations from Indonesia and Malaysia using fixed effects and random effects models to test how leverage, profitability, company size, ownership concentration, and governance quality influence tax aggressiveness as measured by cash effective tax rate and book-tax differences. The findings show that higher leverage and profitability increase tax aggressiveness, while greater board independence and better audit quality decrease it. Institutional factors such as regulatory enforcement, legal clarity, and audit intensity moderate corporate behaviour and shape the level of tax aggressiveness. The results of the study reveal that tax aggressiveness is not driven by a single variable, but is the result of a combination of financial incentives and institutional opportunities. Companies operating in a weak regulatory environment exhibit higher tax aggressiveness, confirming the role of institutional quality in shaping compliance. This study concludes that reducing tax aggressiveness requires comprehensive reforms that integrate the strengthening of corporate governance with improvements in law enforcement and regulatory clarity. These findings contribute by offering a multidimensional analysis that combines internal and external determinants of tax behaviour
The Implications of the Global Minimum Tax on the Tax Strategies of Multinational Companies in Indonesia Loso Judijanto
Nomico Vol. 2 No. 10 (2025): Nomico-November
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/h5pmz708

Abstract

This study analyzes the implications of the Global Minimum Tax for the tax strategies of multinational enterprises operating in Indonesia. Using a mixed conceptual policy approach, the research integrates doctrinal analysis of the Global Anti-Base Erosion framework with an economic evaluation of multinational behavioral responses. The findings show that the Global Minimum Tax fundamentally reshapes incentives for profit shifting, tax arbitrage, and the use of preferential regimes. Multinational enterprises are expected to revise strategies related to intellectual property placement, intra-group financing, and transfer pricing as low-tax structures lose effectiveness under top-up tax mechanisms. For Indonesia, the policy impact is substantial: traditional tax incentives such as holidays and special economic zone benefits become less attractive, prompting a shift toward expenditure-based and non-tax incentives. The study further reveals that Indonesia must strengthen regulatory certainty, administrative capacity, and digital tax infrastructure to implement the Global Minimum Tax effectively. Strategic adjustments are also required in investment policy, emphasizing infrastructure quality, human capital, and institutional stability as key competitiveness drivers. The research concludes that the Global Minimum Tax presents both opportunities and challenges for Indonesia, offering potential revenue gains while demanding comprehensive structural reforms to maintain investment attractiveness and align with global tax standards.             
Evaluation of the Effectiveness of Post-Pandemic MSME Tax Incentives on Local Economic Performance Loso Judijanto
Nomico Vol. 2 No. 10 (2025): Nomico-November
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/sw76xv68

Abstract

This study evaluates the effectiveness of post-pandemic tax incentives for micro, small, and medium enterprises in Indonesia and examines their impact on local economic performance. Using a combined conceptual and policy analysis approach, the research assesses how behavioural, structural, and institutional factors mediate the ability of MSMEs to convert tax relief into meaningful economic outcomes. The findings indicate that MSME responses to tax incentives are strongly influenced by business formality, liquidity constraints, digital readiness, sectoral composition, and information accessibility. Regions with stronger administrative capacity, higher digitalization, and greater purchasing power demonstrate more substantial improvements in employment recovery, business reopening rates, and local consumption. Structural factors such as regulatory clarity, financial inclusion, supply chain integration, human capital quality, and infrastructure development further shape the sustainability of tax incentive impacts. The study concludes that while tax incentives play an important role in supporting MSME recovery, their long-term effectiveness depends on broader institutional reforms that enhance administrative capability, promote digital access, strengthen financial systems, and improve local governance. Strengthening these structural conditions will expand the capacity of MSMEs to benefit from fiscal incentives and contribute to more resilient and inclusive local economic growth.    
Economic and Ecological Sustainability in Sustainable Development Planning: An Ecological Economics Approach Loso Judijanto; Tharienna Dhesta Kusuma Dewi
Nomico Vol. 2 No. 12 (2026): Nomico-January
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/5zqqxw38

Abstract

This study examines the integration of economic and ecological sustainability in sustainable development planning through the lens of ecological economics. Conventional development planning has historically prioritized economic growth, often neglecting ecological limits and resulting in systemic environmental degradation. Using a qualitative conceptual–normative approach, this research analyzes theoretical foundations, normative principles, and policy implications of ecological economics as an alternative development paradigm. The study draws on an in-depth review of classical and contemporary literature on sustainable development, ecological economics, and environmental policy. The findings indicate that ecological economics provides a more comprehensive framework for development planning by recognizing the economy as a subsystem of the ecosystem, emphasizing sustainable scale, equitable distribution, and ethical governance. This approach challenges growth-centered planning models and offers normative guidance for integrating ecological constraints into policy design. The study concludes that sustainable development planning requires a paradigm shift toward ecological economics to ensure long-term economic viability, environmental integrity, and social justice.        
Energy Transition and Its Implications for the Structure of the National Economy Loso Judijanto; Farkhatun Zaidah
Nomico Vol. 2 No. 12 (2026): Nomico-January
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/fv14g191

Abstract

Energy transition has emerged as a central global agenda in response to climate change, decarbonization commitments, and sustainable development objectives. In fossil fuel–dependent economies, energy transition entails not only technological change but also profound structural transformations within the national economy. This study employs a qualitative descriptive–analytical approach grounded in political economy and public policy analysis to examine the implications of energy transition for national economic structures. Drawing on policy documents, academic literature, and institutional reports, the study analyzes how energy transition reshapes sectoral composition, labor markets, value distribution, and governance dynamics. The findings indicate that energy transition alters existing economic hierarchies, redistributes power among actors, and creates both opportunities for sustainable growth and risks of socio-economic disruption. The study argues that effective energy transition requires policy frameworks that integrate economic restructuring, social justice, and institutional coordination. It concludes that energy transition should be treated as a comprehensive structural economic policy to ensure equitable and sustainable national development.
Co-Authors . Syamsulbahri A Fadel Muhammad A. Hamid Abd Razak Musahib Abdul Azizs Abdul Rosid Abdul Tiar Mokodompit Abdul Wahab Syakhrani Abdul, Elfis Mus Abdulrival Hartoyo Abdurohim Abdurohim Abdurohim Abrar Hiswara Acep Fatchuroji Ach. Afin Achmad Fitrian Achmad Harristhana Mauldfi Sastraatmadja Achmad Ridwan Achmad zahruudin Achmad Zaki Ade Onny Siagian Ade Suhara Adelia Angraeni Adel Adelia Podomi Adelina Lubis Adi Mursalin Adi Suroso Adih Supriadi Adih Supriadi Adih Supriadi Adnan Adnan Afdhal Chatra Perdana Afif Syarifudin Yahya Afzil Ramadian Agi Nanjar Aglis Andhita Hatmawan, Aglis Andhita Agung Zulfikri Agung Zulfikri Agung Zulfikri Agus Septima Ridwan Agus Setiyawan Agustin Nurya Savitri Agustinus Sri Wahyudi Ahmad Hanafie Ahmad Junaidi Ahmad Junaidi Ahmad Novindri Aji Sukma Ahmad Rizani Ahmad Rizani Ahmad Sholikin Ahmad Winanto Ahmad Yanuar Syauki Ahmad Zaelani Adnan Ahmadi Ahmadi Ai Siti Nurmiati Ainil Mardiah Akhmad Akram Hirman Akhmad Riduan Akka Latifah Jusdienar Akmal Abdullah Al- Amin Al-Amin Al-Amin Al-Amin Albert Yansen Aldi Bastiatul Fawait Fawait Aldo, Novian Alfa Santoso Budiwidjojo Putra Alfiana Alfrin Ernest M. Usmany Aloysius Jondar Alvianita Gunawan Putri Amândio de Araújo Sarmento Ambar Kusuma Astuti Ambarwati, Retnoning Amelia S. Sarungallo Amir, Firlie Lanovia Amruddin Amruddin Andi Haslinah Andi Primafira Bumandava Eka Andi Wahyuni Syam Andika Isma Andina Maharani Andiopenta Andrea Basworo Palestho Andree Tiono Kurniawan Andri Ardhiyansyah Andri Pitoyo Andri Triyantoro Andri Triyantoro Andrie Oktavio Andriya Risdwiyanto Angga Aldilla Gussman Anggi Mamonto Anggi Oktawiranti Anggita Permata Yakup Ani Kusumaningsih Anis Noviya Anisa Fitria Utami Anna Sutrisna Sukirman Annasit Annasit Annisa Mokoginta Anton Susilo Antoni Antoni Antonius Rino Vanchapo Anung Haryanto Aprih Santoso Apriyanto Apriyanto Apt. Irfan Ahsani Ardi Azhar Nampira Ardiyanti, Handrini Ari Purwanti Arie Fitria ARIEF BUDI PRATOMO Arief Fahmi Lubis Arief Yanto Rukmana Arisanti, Ivon Arjang Arjang Arman Paramansyah Arnadi Chairunnas Arnes Yuli Vandika Arnold Sultantio Hutabarat Arteurt Yoseph Merung Asdi Asdi Asep Abdul Aziz Asep Supriyanto Asma Karim Asmirin Noor Aspiati Samiun Asri Ady Bakri Asri Ady Bakri Asri Widiatsih Ata Amrullah Ayuning Atmasari Bachtiar Rahman Halik Bahrun Thalib Baktiar Nasution Balla Wahyu Budiarto Bambang Eko Prayetno Bambang Purwoko Bambang Suharto Bambang Suharto Basneldi Basneldi Baso Intang Sappaile Bayu Purbha Sakti Bekti Setiadi Bekti Utomo Bekti Utomo Berlin Barus Bhaswarendra Guntur Hendratri Boby Hidayat Tabilantang Brian Sebastian Salim Budi Harto Budi Mardikawati Budi Sulistiyo Nugroho Bunyani, Nur Aini Cahyono Cahyono Caroline Caroline Caroline Caroline Carwadi Catarina Cori Pradnya Paramita Chairil Afandy Chairuddin Chairuddin Chevy Herli Sumerli Chin, Jacky Christine Riani Elisabeth D Yadi Heryadi DARMAN Darmawan Listya Cahya David Loba David Rindu Kurniawan Dede Rustaman Degdo Suprayitno Denari Dhahana Edtiyarsih Deni Iskandar Deni Iskandar Desi Asmaret Desty Endrawati Subroto Devi Susiati Dewa Oka Suparwata Dewi Endah Fajariana, Dewi Endah Dhety Chusumastuti Diah Fauziah Dian Permatasari Kusuma Dayu Dian Saripujiana Diawati, Prety Didih Muhamad Sudi Didik Sugeng Widiarto Didik Suhariyanto Dila Padila Nurhasanah Dila Padila Nurhasanah Dini Mardiani Donny Dharmawan Donny Dharmawan Dudik Djaja Sidarta Dwi Budi Srisulistiowati Dwi Dersmi Selan Dwi Fitrianingsih Dwi Kartika Prananingrum Dwi Koerniawati Dwi Wahyono Dyah Ayu Dwi Kusumaningrum Dyah Ayu Suryaningrum Dyah Ayu Suryaningrum Dzul Arsyil Majid Eddy Silamat Edi Putra Berutu Ediaman Sitepu Edwin Sugesti Nasution Edy Arisondha Edy Saputra Edy Setiawan Efa Irdhayanti Efendi Sugianto Effy Roefaida Egidius Fkun Eha Hasni Wahidhani Eka Adnan Agung Eka Mustika Sari Eko Nursalim Eko Sudarmanto Eko Sutrisno Eko Wahyudi Eliagus Telaumbanua Elis Mediawati, Elis Elismayanti Rembe Elkana Timotius Elkana Timotius Ellina Rienovita Ely Ibrahim Emi Yulia Siska Emmi Rahmiwita Nasution Emmy Hamidah Encep Sopandi, Encep Endang Supriatna Endrixs Endrianto Era Purike Erfendi Regar Eri Mardiani Erik Novianto Erik Saut H Hutahaean, Erik Saut H Erlin Dolphina Ernawaty Usman Ernes Septina Azizi Erni Yuningsih Ervina Kaligis Erwin Erwin Erwin Setiawan Erwina Kartika Devi Eva Desembrianita Eva Purnamasari Eva Yuniarti Utami Evaf Maulina Evracia Turukay Evy Febryani Eyad Saleh Bani-Domi Fachrizal Anwar Fadlullah Fajar Rahmat Aziz Farida Arinie Soelistianto Farkhatun Zaidah Fatma Sarie Fauzan Fauzan Fauzi, Muhammad Sukron Fauziah Nur Hutauruk Febriawan Ardi Nugroho Febrina Annisa Febry Lodwyk Rihe Riwoe Ferry Arfiansyah Festus Evly R.I. Liow Filbert Ivander Fiqrul Mustanir Firayani Firayani Firdayetti, Firdayetti Firmansyah Firmansyah Fitriani Fitriani Tobing Frans Sudirjo Frans Sudirjo Fryan Sopacua Gabriel Amadeus Sitompul Gede Bagus Wira Diputra Gia Lestia Mokodongan Gilang Pranajasakti Gingga Prananda Godlif Sianipar Gopur Gopur Grace Citra Dewi Grace Kelly Hadi Putri Sihombing Gunawan Widjaja Gusti Rusmayadi H.M.Anwar Hadi Purnomo Hafidurrahman, Moh Hajar Mukaromah Hakim Muttaqim Halek Mu'min Halek Mu'min Hamzah Al Imran Hanifah Nurul Muthmainah Harahap, Irwan Musriza Haris Numan Aulia Harlen Silalahi Harlina Kurniaty Harlina, Sitti Harsano Jayadi Harsya, Rabith Madah Khulaili Hartatik Hartatik Haruni Ode Haryono Haryono Hasan Ashari Hasibuan, Faisal Umardani Hasiun Budi Hasmia Melati Arifin Hasni Noor Hasrullah Hasrullah Hayu Lusianawati Hazmi, Muhammad Helda Marlin Ala Helda Yusita Helmi Ali Hendri Khuan Hendri Khuan Hendri Khuan Heni Widyaningsih, Heni Henry Kristian Siburian Heppy Agustiana Vidyastuti Heri Setiyawan Heri Susanto Herny Constantia Fanggidae Herry M Polontoh Herry M. Polontoh Herwanto Herwanto Herwantono Hety Devita Hildawati Hiljati Hiljati Himawan Sutanto Hommy Dorthy Ellyany Sinaga Hosaini Hosaini Husain Ali Husnah Katjina Husnayetti Husnayetti I Dewa Gede Sayang Adi Yadnya I Dewa Gede Sayang Adi Yadnya I KETUT KUSUMA WIJAYA I Putu Gede Didik Widiarta I Wayan Adi Pratama I Wayan Karang Utama Ia Kurnia Ibadurrahman Ibadurrahman Ibrahim Mallam Fali Ichsan Sjuhudi Ida Ayu Putri Suprapti Ignatius Septo Pramesworo Ihat Subihat Ikhyanuddin Ikhyanuddin Ilham Ilham Akbar Bunyamin Ilham Akbar Bunyamin Ilham Ilham Illa Susanti Ilwandri Ilwandri Imam Hanafi Imam Jayanto Imam Subasman Imam Widodo Indah Rahayu Indah Wati Indah Wati Indra Krishernawan Indra Rustiawan Indra Tjahyafi Indriastiningsih, Erna Iradat Rayhan Sofyan Irma Irma Hakim Irmayanti Irmayanti Irsal Fauzi Irwan Suryadi Irwan Suryadi Isah Fitriani Iskandar Iskandar Ismail Fahriassin Birah Ismed Wijaya Isnanto Bidja Istiqomah Nur Rahmawati Ita Nurcholifah Ita Soegiarto Iwan Adinugroho Iwan Harsono Iwan Joko Prasetyo Iyad Abdallah Al-Shreifeen Izharuddin Pagala Ja'far Amir Jaka Darmawan Jamaluddin Majid Jan Horas Veryady Purba Januar Ida Wibowati Jasiah Jasiah Jasman Jasmin Jasmin Jata, I Wayan Jeheskial Saudale Jemmy Christian Rakinaung Jenuri Jitu Halomoan Lumbantoruan Johni Eka Putra Joko Rianto Joko Sangaji Joni Hendra Joni Wilson Sitopu Jonni Mardizal Juni Iswanto Kalijunjung Hasibuan Kalijunjung Hasibuan Kalsum, Ummy Khalid Rahman Khamaludin Khamaludin Klemens Mere KMT Lasmiatun Komang Shanty Muni Krisdiana Kristiono, Natal Kukuh Lukiyanto La Ili La Ode Rasidun Latifa Dinar Rahmani Hakim Lenny Nadriana Leonora Puspa Lia Nurina Liasulistia Ningsih Lina Maulidiana Listiana Sri Mulatsih Lola Mandasari Luckhy Natalia Anastasye Lotte Lucky Mahesa Yahya Lukmanul Hakim Luluk Faridah Lusiana Pratiwi Lutpi Samaduri Lydia Gustina Putri M Khoiri M Nuruz Zaman M Safii M. Ali Mauludin M. Ammar Muhtadi M. Anwar M. Anwar Aini M. Anwar Karnadi M. Aris Pujiyanto M. Masrukhan M. Masrukhan M. Mochtar Mandala Silam M. Siddiqi M.Ammar Muhtadi M.M, Besse Faradiba Machzumy, Machzumy Made Susilawati Magfira Mamonto Mahadi Pardede Mahardika, Aisyah Putri Rawe Mahdi Mahdi Mahdi Mahmuddin Mahmuddin Mahmudin Mahmudin Mahmudin, Tono Maiza Fikri Maman Hariana Manu, Charisal B.S. Maria Yosefina Meinadia Sekar Kinanti Aswirawan Marita Damanik Marjuki Marjuki Maruf, Irma Rachmawati Marwan Effendi Masri Ramadhan Masyaili Matnur Ritonga Maya Indriani Yacob Impak Mayndarto, Eko Cahyo Mazayatul Mufrihah B11212091 Mega Andani Mega Ilhamiwati Megandhi Gusti Wardhana Mei Rani Amalia Meiske Wenno Meisuri, Sri Apulina br Ginting and Mekar Meilisa Amalia Melly Susanti Melly Susanti Mesak Yandri Masela Metyria Imelda Hutabarat Miftachul Amri Mira Miranda Mislan Sihite, Mislan MISMIWATI, MISMIWATI MISMIWATI Mitra Musika Lubis Mochamad Irfan Moh Gifari Sono Moh. Erkamim Moh. Samsul Arifin Mohammad Edy Nurtamam Mohammad Taqiuddin Mohamad Mohd Syahrin Muh. Ihsan Said Ahmad Muh. Safar Muhaimin Muhamad Akbar Muhamad Ammar Muhtadi Muhamad Ammar Muhtadi Muhamad Ammar Muhtadi Muhamad Ammar Muhtadi Muhamad Stiadi Muhamad Syafii Muhammad Abdul Ilah Muhammad Aga Sekamdo Muhammad Ammar Muhtadi Muhammad Arsyad Muhammad Faisal Muhammad Furqon Muhammad Haridah Saputra Muhammad Ichsan Abda Muhammad Ihsan Dacholfany Muhammad Iqbal Muhammad Irfan Aditma Muhammad Irwan Muhammad Lucky Muhammad Rusdi Muhammad Sabir Muhammad Syafri Muhammad Syahrul Munir Muhammad Syaiful Muhammad Taswin Muhammad Yusuf Muhammadong Mulyadi Mulyadi Muslahuddin As'ad Musran Munizu Mustofa Mustofa Muthalib, Dzulfikri Azis Nadia Dwi Irmadiani Naiyun Untung Utama Najdah Thalib Najdah Thalib Nana Rolina Masloman Nanang Qosim Nanang Yusroni Nanda Hidayati Nanny Mayasari Nasaruddin Nasaruddin Nasruddin Nasruddin Nekky Rahmiyati Nenden Hendayani Nenni Triana Sinaga Ngurah Pandji Mertha Agung Durya Ngurah Pandji Mertha Agung Durya Ni Desak Made Santi Diwyarthi Ni Luh Sri Suryaningsih Ni Nyoman Suarniki Ni Putu Suda Nurjani, Ni Putu Suda Nicko Albart Nicko Albart Niken Savitri Primasari Nindy Puspitasari Ningsih, Nurul Hidayati Indra Ningsih, Sulistio Ningsih, Tri Widyastuti Nisa Miftachurohmah Nofirman, Nofirman Noor Fazariah Handayani Nopianti, Rina Novianty Djafri Novidayanti M. Ns. Naziyah Nun Arinal Haqqa El Mustafa Nuniek Yuniarti Ningsih Renggaala NUR AWWALUNNISA Nur Hakim Nur Kurniasari Nurbeti Nurbeti Nurchayati Nurchayati Nurdin I. Muhammad Nurhikmah Paddiyatu Nuridayanti Nuridayanti Nurjanna Ladjin Nurlaili Rahmi Nurlina Aris Nurmalasyiah Nurmalasyiah Nurnaningsih, Rita Nurul Fadhilah Nurul Hasanah Nuryati Solapari Ojang Oo Muptiah Okevanrianus Putra Hernat Okta Karneli Olyvia Rosalia Otong Sulaeman PA Andiena Nindya Putri PA Andiena Nindya Putri Paramita Andiani Pardin Lasaksi Petrus Jacob Pattiasina Petrus Loo Poetri AL-Viany Maqfirah Pramudi Harsono Pratama Dahlian Persadha Pratiwi Subianto Prihantini Prihantini Puji Wahyu Mulyani Purnamasari, Etika Purwinahyu Purwinahyu Purwoko, Purwoko Puspitarini, Erri Wahyu Putra, Trimardi Jaya Putu Gede Subhaktiyasa Qubaila Fazrin Ega Soraya R. Nurhayati Rachmadi Indra Praja Rachmawati Novaria Rachmawati Rachmawati Radityo Kusumo Santoso Rahadiyan Surya Rahayu Retnaningsih Rahma Hayati Harahap Rahman Tanjung Rahmat Joko Nugroho Rahmat Joko Nugroho Rahmat Joko Nugroho Rahmat Ramdhani Rahmawati Dian Nurani Rahmi Setiawati Raihana Raihana Ralahallo, Fransiska Natalia Ramadhani, Muhammad Ridho Ramdan Yusuf Ramli Semmawi Ramli, Kaharuddin Rani Eka Arini Rani Eka Arini Rasna Ratih Andaningsih Ratih Pratiwi Ratna Ayu Dewi Ratnawati Yuni Suryandari Ratnawita Ratnawita Raymond Wahyudi Refiana Yuliawati Rendi Mark Sowaha Duha Rendro Laksmono Rendy Renaldy, S.H., M.Kn.,C.P.Li.,C.P.Arb.,C.P.M.,C.P.C. Renika Hasibuan Renny Lubis Rerin Maulinda Resma Bintani Gustaliza Restu Auliani Retnawati Siregar Retno Dewi Prisusanti Reza Ronaldo Reza, Heru Kreshna Rezky Nurbakti Rian Ardianto Rian Mitasari Riani Prihatini Ishak Rianti Setyawasih Ribut Musprihadi Rida Ristiyana Rif'ah Shafwah Rifky Lana Rahardian Rika Lidyah Rika Santina, S.H., M.H Riki Astafi Rina Destiana Rini Ariyanti Rini Fitrianingrum RINI HADIYATI Ris Akril Nurimansjah Risa Juliadilla Risman Saripudin Rissa Megavitry Rita Zulbetti Rival Pahrijal Rival Pahrijal Riyanti, Apriani Rizal R. Manullang Rizky Abdillah Robby Kurniawan Rosdiana Arief Tang Rosma Ndiak Rostini Rostini Rosyid Nurrohman Roy Setiawan Rudi Kurniawan Rudy Badrudin Rukimin Rukimin Rully Fildansyah Rully Fildansyah Rusdi Rusdi Rusdianto Rusdianto Ryketeng, Masdar Sabalius Uhai Sabda Imanirubiarko Sabil Mokodenseho Safruddin Safruddin Safruddin Safruddin Sagira Sagira Sahrul Said Hamzali Saida Said Salwa Aulia Novitasari Salwa Aulia Novitasari Salwa Aulia Novitasari Samalua Waoma Samsidar Samsu . G Samuel PD Anantadjaya Saparman Saparman Saputri, Dwi Yuniasih Sari, Efti Novita Sarpika Datumula Saryanto Saryanto Satya Arisena Hendrawan Sehan Rifky Sella Antesty Selly Swandari Selvia Junita Praja Septiana Na'afi Shohib MUSLIM Shohib Muslim Silvia Rahayu Silvia Rahayu Siminto Siminto Siminto Siminto Sisca Cletus Lamatokan SISKA APRIANTI, SRI HARTATY, INDRA SATRIAWAN Siska Armawati Sufa Siska Armawati Sufa Siska Dwi Yulianti Siska Yulia Defitri Siti Annisa Wahdiniawati Siti Madina Lantong Siti Maria Siti Masruroh Siti Sumiati Siti Yayu Wattiheluw Siti Zuhroh Sitti Hasnah Sitti Rahmah Sitti Ramelan Chadidjah Solihin, Dadin Soni Suardi Sopyan Sopyan Sri Dewi Lisnawaty Sri Haryanto Sri Hermuningsih Sri Sumantri Sri Suryani Sri Widiastuti Suarni, Ertati Sudarmanto, Eko Sufri Mashuri Sugeng Karyadi Sugiarto Sugiarto Sugiharti Sugiharti Suhana Sarkawi Suharto Suharto Suhartono Suhartono Suhermi Suhermi Sukini Sukini Sukriyadi Sulaiman Sulaiman A Sulaiman Efendi Siregar Sulaiman Mansyur Sulaiman Sulaiman Sulistiani, Indah Sulistyo Andarmoyo Sulistyo Budi Utomo Sulistyowati, Nur Wahyuning Sumarni Sumarni Sunaeni Sunarmie Sunarmie Sunarto Supriandi Supriandi Supriandi Supriandi Supriandi Supriandi Supriyanto Suratman Suratman Suriadi Suriah Hanafi Suryani Sutarto Sutarto Sutono Sutono Suwandi, Prastika Tjeng Syaepudin Oe Syafaat Rudin Syaiful Pakaya Syamsinar Syamsinar Syamsu Basiri Syamsu Rijal Syamsul Arifin Syamsuri Syamsuri Syarifuddin Syarifuddin Syarifuddin Yusuf Syatria Adymas Pranajaya Syawal Aprian Syawal Zakaria T. Saiful Basri Tania Prinita Aulia Mamonto Tanti Widia Nurdiani Tanti Widia Nurdiani Taqyuddin Kadir Tasrip Tasrip Taufiqurokhman Taufiqurokhman Teddy Oswari Teguh Aprianto Tengku Ine Hendriana Tera Lesmana Tera Lesmana Tharienna Dhesta Kusuma Dewi Thitus Gilaa Tia Tanjung Tindra Manangin Tirangga Ansori Tirta Yoga Titiek Rachmawati Titik Haryanti Titik Purwaningtyas Titik Purwati Titin Endrawati Titin Hartini Tomi Apra Santosa Tomi Apra Santosa Trikoesoemaningtyas Trinandari Prasetya Nugrahanti Trinandari Prasetyo Nugrahanti Triyono, Bambang Triyugo Winarko Tungga Bhimadi Karyasa Tupan Tri M U. Yuyun Triastuti Ujang Suherman Ulfatun Wahidatun Nisa Umi Salawati Umi Setyorini Umi Zunaidah Unika Oktaviani Damau Urip Sudiana Usman Tahir Usman Tahir Usmany, Paul Vierkury Metyopandi Vina Karina Putri Vivid Violin Wahyu Sri Atutik Wahyudin Rahman Wahyudin Wahyudin Wahyuni Istiqomah Adha Wahyuni Sri Astutik Walla Astianty Putri Wandi Sujatmiko Wawan Supriyanto Weda Febriyanto Weni Indah Doktri Agus Tapaningsih Wenny Desty Febrian Febrian Widyatmoko Widyatmoko Wigianto Budiawan Wijayanti, Indah Oktari Wilson Candra Teguh Pratama Wily Mohammad Winarto Ramlan Wira Pramana Putra Wirawati Abjan Wiwik Handayani Wulan, Dewi Putri Anjar Wulandari Wulandari Wulandari Yahman Yahman Yahya Yahya Yamolala Zega Yamtana Yamtana Yana Priyana Yana Priyana Yenni Kurnia Gusti Yocki Yuanti Yohanis Hukubun Yosep Heristyo Endro Baruno Yosep Heristyo Endro Baruno Yossy Dwi Erliana Yuarini Wahyu Pertiwi YUDI NUR SUPRIADI Yuli Alam Yulistiyono, Agus Yumhi Yumhi Yusniar Yusniar Yusniar Yusniar Yusnita Yusnita Yuyun Suprapto ZA, Saida Zainurossalamia Zainal Abidin Zainal Arifin Zainur Rafik Zami Furqon Zulfa Zainuddin Zulkifli Zulkifli Zunan Setiawan