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Loso Judijanto
IPOSS Jakarta Indonesia
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The Effect of Climate Change and Sustainable Agricultural Practices on Productivity and Food Security in Rural Areas in East Java Loso Judijanto; Machzumy Machzumy; Silvia Rahayu; Dyah Ayu Suryaningrum
West Science Interdisciplinary Studies Vol. 1 No. 12 (2023): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v1i12.475

Abstract

In rural East Java, Indonesia, this study examines the effects of climate change and sustainable farming practices on food security and agricultural output. A structural equation modeling approach was used to analyze the data from a survey of 250 farmers. The latent constructs' validity and reliability were validated by the measurement model evaluation, and each construct's uniqueness was guaranteed by discriminant validity analysis. Significant correlations were found by using the structural model: production was unexpectedly positively influenced by climate change, while food security was severely affected. Sustainable farming methods have a high positive correlation with production and food security. Demographic analysis shed light on the traits of the farmers in the sample. The evaluation of the model fit revealed that the relationships in the suggested model were satisfactorily represented. By providing useful insights for practitioners and policymakers pursuing sustainable agricultural development, this study advances knowledge of the complex dynamics of East Javan agriculture.
The Effect of Accounting Information System Service Quality, Technological Innovation, and Financial Literacy on Investment Decision Making in MSMEs in Indonesia Loso Judijanto; Eko Sudarmanto; Eva Yuniarti Utami; Darman Darman; Samalua Waoma
West Science Accounting and Finance Vol. 2 No. 01 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i01.710

Abstract

This research investigates the multifaceted determinants influencing investment decision-making in Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. Employing a quantitative approach, a sample of 150 participants, including owners, managers, and decision-makers, was surveyed to explore the interplay between Accounting Information System Service Quality (AISSQ), Technological Innovation (TI), Financial Literacy (FL), and their collective impact on investment decisions. Results indicate robust positive relationships between AIS service quality, financial literacy, technological innovation, and investment decision-making. The combined effect of these factors explains a substantial portion of the variance in the model (R^2 = 0.602). Practical and policy implications are discussed, offering insights to empower MSMEs in navigating dynamic economic landscapes.
Evaluation of the Impact of Financial Report Quality, Auditor Independence, and the Use of Audit Technology on Client Satisfaction at Public Accounting Firms in Jakarta Loso Judijanto; Eko Sudarmanto
West Science Accounting and Finance Vol. 2 No. 01 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i01.711

Abstract

This research investigates the intricate dynamics influencing client satisfaction at public accounting firms in Jakarta. Employing a quantitative approach, a survey methodology with 150 clients was utilized to evaluate the impact of financial statement quality, auditor independence, and the use of audit technology on client satisfaction. The data was analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS). Descriptive statistics, measurement model evaluation, structural model analysis, and discriminant validity assessments were conducted to comprehensively understand the relationships between the variables. The model fit indices indicated a strong alignment between the estimated and saturated models, affirming the reliability and validity of the research model. Hypothesis testing results demonstrated that auditor independence, financial report quality, and the use of audit technology significantly influence client satisfaction in the Jakarta context. The findings contribute to both academic literature and practical implications for public accounting firms seeking to enhance client relationships.
Analysis of the Effect of Cost Accounting Information Systems, Technological Innovation, and Organizational Culture on Cost Efficiency in Manufacturing Companies in Surabaya Loso Judijanto; Sri Sumantri
West Science Accounting and Finance Vol. 2 No. 01 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i01.712

Abstract

This study investigates the relationships between key organizational factors—Cost Accounting Information System (CAIS), Technological Innovation, and Organizational Culture—and their impact on Manufacturing Efficiency. Utilizing quantitative analysis, the study examines an original sample of data from diverse industries. The hypothesis testing results reveal significant positive relationships between CAIS, Technological Innovation, Organizational Culture, and Manufacturing Efficiency. The findings underscore the importance of effective cost accounting systems, technological advancements, and positive organizational cultures in optimizing manufacturing processes. This abstract encapsulates the study's contributions, highlighting its implications for organizational decision-making and avenues for future research.
Analysis of the Effect of Tax Compliance, Electronic Tax Reporting Systems, and Management Perceptions on the Effectiveness of Tax Planning Strategies in Manufacturing Companies in Jakarta Loso Judijanto; Lia Nurina
West Science Accounting and Finance Vol. 2 No. 01 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i01.713

Abstract

This study explores the intricate interplay of tax compliance, electronic tax reporting systems (ETRS) usage, and management perceptions in shaping tax planning effectiveness in Jakarta's manufacturing companies. Using a quantitative approach, a survey collected responses from 115 manufacturing enterprises, analyzed through Structural Equation Modeling with Partial Least Squares (SEM-PLS). Significant positive correlations were found between tax compliance and ETRS usage, ETRS usage and tax planning effectiveness, and management perceptions and tax planning effectiveness. ETRS usage emerged as a mediator in the relationship between tax compliance and tax planning effectiveness, while management perceptions acted as a moderator in the link between ETRS usage and tax planning effectiveness. The study provides valuable insights into the dynamics influencing tax planning in the manufacturing sector, suggesting a synergistic approach for practitioners and offering policymakers guidance on technology adoption and ethical considerations in tax planning.
Development of Accounting Concepts to Overcome the Economic Crisis: A Case Study of the Indonesian Tourism Industry During the COVID-19 Pandemic Loso Judijanto; Nindy Puspitasari; Dyah Ayu Suryaningrum
West Science Accounting and Finance Vol. 2 No. 01 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i01.714

Abstract

The global economy is facing previously unheard-of difficulties as a result of the COVID-19 epidemic, with the tourism sector being particularly hard hit. This qualitative study looks into how the pandemic's effects on the country's tourism industry have caused adaptive adjustments in accounting procedures. The study examines four major themes: the immediate economic impact on the sector, adaptive modifications in accounting methods, implementation obstacles, and the efficacy of these adaptive concepts. Thematic analysis and NVivo are utilized to gather in-depth interviews with fifteen stakeholders. The results show a landscape of financial transformation characterized by agile budgeting, scenario-based modeling, real-time reporting, and technological integration. Notwithstanding the achievements, problems including resource limitations and change aversion are noted. The research offers significant perspectives for companies, decision-makers, and scholars that aim to comprehend and manage difficulties in the travel and tourism sector.
Contributions and Convergence in the Accounting Behavior Literature: A Bibliometric Approach Loso Judijanto; Deni Iskandar
West Science Accounting and Finance Vol. 2 No. 01 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i01.737

Abstract

The study of accounting behavior is critical in understanding the decision-making processes within organizations and the broader financial landscape. This research employs a bibliometric approach to analyze the contributions and convergence within the accounting behavior literature. Bibliometrics offers a systematic and quantitative method to map the intellectual structure of a field, identify influential works, and track patterns of convergence among researchers. By synthesizing data from various scholarly sources, this research aims to uncover key themes, trends, and gaps in the accounting behavior literature. Through bibliometric analysis, this study provides insights into the evolution of the field, highlights seminal works, and identifies opportunities for future research.
Evaluation of the Productivity and Impact of International Taxation Research: A Bibliometric Review Loso Judijanto
West Science Accounting and Finance Vol. 2 No. 01 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i01.738

Abstract

This research method paper proposes a comprehensive framework for evaluating the productivity and impact of international taxation research through bibliometric analysis. As the field of international taxation continues to evolve rapidly, understanding the landscape of research productivity and impact becomes imperative for policymakers, scholars, and practitioners. Bibliometric analysis offers a systematic approach to assess the scholarly output, citation patterns, and influence of research in this domain. This paper outlines the steps involved in conducting a bibliometric analysis, including data collection, bibliographic database selection, citation analysis, and visualization techniques. Additionally, it discusses potential challenges and limitations in bibliometric analysis and suggests strategies for mitigating these issues. By employing this methodological framework, researchers can gain valuable insights into the trends, gaps, and contributions within the field of international taxation, ultimately facilitating evidence-based decision-making and advancing scholarly discourse.
Bibliometric Analysis of the Impact of Government Policies on Sustainable Agriculture Business in the Context of Sustainability Loso Judijanto; Afdhal Chatra; Silvia Rahayu; Trimardi Jaya Putra
West Science Interdisciplinary Studies Vol. 1 No. 12 (2023): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v1i12.523

Abstract

This paper conducts a comprehensive bibliometric analysis to explore the evolving landscape of sustainable agriculture business in the context of government policies. The study delves into the multifaceted realm of agribusiness, examining its global significance, economic impacts, and the challenges it faces, particularly in the transition to Agriculture 4.0. The paper highlights the intricate relationship between government policies and the sustainability of agriculture businesses, addressing barriers, technological advancements, and the growing complexity of global agri-food systems. Notably, the implications for practitioners, policymakers, and researchers are elucidated, offering strategic insights for each stakeholder group. The research aims to answer three fundamental questions: the classification of existing research, identification of research trends, and the exploration of potential future research opportunities. Employing bibliometric techniques, the study presents a mapping of terms, overlay visualizations, and density visualizations to unravel the interconnectedness of research clusters and their temporal evolution. Additionally, the paper identifies the most highly cited articles and explores the thematic priorities within the discourse on sustainable agriculture and farm-related issues. Comparative analyses with previous studies in related domains contribute to a deeper understanding of the current research landscape. The findings provide actionable insights for practitioners, inform evidence-based policymaking, and guide future research endeavors in the dynamic field of sustainable agriculture business.
Bibliometric Mapping of Green Technology Innovation in the Manufacturing Industry Loso Judijanto; Chevy Herli Sumerli A.; Filbert Ivander; Brian Sebastian Salim
West Science Interdisciplinary Studies Vol. 1 No. 12 (2023): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v1i12.524

Abstract

This bibliometric mapping study provides a comprehensive analysis of green technology innovation within the manufacturing industry, employing quantitative methods to uncover thematic clusters, research trends, author collaborations, and research gaps. Three distinct thematic clusters—Sustainable Manufacture, Enterprise, and Challenge—emerge, each offering insights into prevalent terms and themes. The analysis of research trends reveals the evolution of key terms over time, highlighting emerging topics. Author collaboration mapping identifies influential researchers and collaborative networks, facilitating interdisciplinary partnerships. The study's implications extend to resource allocation, policy formulation, and industry best practices, emphasizing academia's pivotal role in sustainable manufacturing. Overall, this research serves as a roadmap for future endeavors, fostering collaboration, informing policy, and driving innovation in green technology within the manufacturing sector.
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 Choerudin 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 Ahmadun Ahmadun Ai Siti Nurmiati Ainil Mardiah Ainur Rofiq Akhmad Akram Hirman 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 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 Cut Susan Octiva D Yadi Heryadi DARMAN Darmawan Listya Cahya David Loba David Rindu Kurniawan Dede Rustaman Dedy Irwan 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 Dikky Suryadi 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 Etin Indrayani 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 Fitriyani 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 Herwanto Herwanto Herwantono Hety Devita Hildawati Hiljati Hiljati Himawan Sutanto Hommy Dorthy Ellyany Sinaga Hosaini Hosaini Husain Ali Husnah Katjina Husnayetti Husnayetti Hutabarat, Metyria Imelda 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 Kundori Kushariyadi Kushariyadi 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. Siddiqi M.Ammar Muhtadi M.M, Besse Faradiba Machzumy, Machzumy Made Susilawati Made Susilawati Magfira Mamonto Mahadi Pardede Mahardika, Aisyah Putri Rawe Mahdi Mahdi Mahdi Mahmuddin Mahmuddin Mahmudin Mahmudin Mahmudin, Tono Maiza Fikri 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 Miftachul Amri Mira Miranda Mislan Sihite, Mislan MISMIWATI, MISMIWATI MISMIWATI Mitra Musika Lubis Mitranikasih Laia 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 Munir Tubagus 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 Nova Erliyana Novianty Djafri Novidayanti M. Ns. Naziyah Nun Arinal Haqqa El Mustafa Nuniek Yuniarti Ningsih Renggaala Nunut Asniar NUR AWWALUNNISA Nur Hakim Nur Kurniasari Nurbeti Nurbeti Nurchayati Nurchayati Nurdin I. Muhammad Nurhikmah Paddiyatu Nuridayanti Nuridayanti Nurjanna Ladjin Nurlaili Rahmi Nurlina Aris Nurnaningsih, Rita Nurul Fadhilah Nurul Hasanah Nuryati Solapari 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 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 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 Suprihatin Suprihatin 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 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 Widyatmike Gede Mulawarman 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 Yudithia Dian Putra Yuli Alam Yulistiyono, Agus Yumhi Yumhi Yusniar Yusniar Yusniar Yusniar Yuswardi Yuswardi Yuyun Suprapto ZA, Saida Zainurossalamia Zainal Abidin Zainal Arifin Zainur Rafik Zami Furqon Zulfa Zainuddin Zulkifli Zulkifli Zunan Setiawan