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Loso Judijanto
IPOSS Jakarta Indonesia
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Bibliometric Review of the Impact of International Financial Reporting Standards (IFRS) on Financial Statement Quality Loso Judijanto; Nuniek Yuniarti Ningsih Renggaala
West Science Accounting and Finance Vol. 2 No. 03 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i03.1416

Abstract

This bibliometric analysis investigates the impact of International Financial Reporting Standards (IFRS) on the quality of financial statements from 2000 to 2024. Utilizing data from academic publications, the study maps the evolution, key themes, and collaborative networks in IFRS research globally. Publication trends indicate a significant increase in research, particularly following major financial upheavals, highlighting the growing importance of standardized financial reporting. Country collaboration analysis demonstrates a widespread academic partnership across continents, emphasizing a unified approach to enhance financial transparency. Thematic investigations reveal core topics centered around earnings quality, audit quality, and fair value, alongside emerging interests in sustainable development and technological integration. The findings illustrate the substantial contributions of IFRS to financial reporting quality, the challenges of universal application across diverse regulatory landscapes, and the evolving nature of financial disclosure standards in response to new economic and technological developments.
The Relationship between ESG Scores and Corporate Governance Practices on Corporate Financial Stability in the Infrastructure Sector in Indonesia Loso Judijanto; Rina Destiana
West Science Accounting and Finance Vol. 2 No. 03 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i03.1432

Abstract

This study examines the relationship between Environmental, Social, and Governance (ESG) scores and corporate governance practices on corporate financial stability in Indonesia's infrastructure sector. Using a quantitative approach, data were collected from 60 infrastructure companies through a Likert-scale questionnaire (1-5) and analyzed using SPSS version 25. The findings reveal that both ESG scores and corporate governance practices significantly and positively influence corporate financial stability, with governance practices showing a stronger impact. The results underscore the synergistic relationship between ESG and governance, highlighting their importance in mitigating risks and enhancing resilience in high-capital industries like infrastructure. These insights provide actionable recommendations for corporate leaders and policymakers to strengthen governance and sustainability practices, fostering long-term financial stability and competitiveness.
Impact of R&D Investment on Economic Growth and Industry Competitiveness in Indonesia Loso Judijanto
West Science Accounting and Finance Vol. 2 No. 03 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i03.1433

Abstract

This study examines the impact of research and development (R&D) investment on economic growth and industrial competitiveness in Indonesia, focusing on 55 industrial sectors. Using a quantitative approach, data were collected through a structured Likert scale survey and analyzed with SPSS version 26. The results demonstrate a significant positive relationship between R&D investment and both economic growth and industrial competitiveness. Regression analysis reveals that R&D investment accounts for 58% of the variance in economic growth and 62% of the variance in industrial competitiveness. These findings highlight the pivotal role of R&D in fostering innovation, enhancing productivity, and achieving global competitiveness. Policymakers and industry stakeholders are encouraged to prioritize R&D funding to drive sustainable economic development in Indonesia.
The Impact of Audit Quality, Auditor Reputation, and Auditor Rotation on the Market Value of Companies on the Indonesia Stock Exchange Loso Judijanto; Deni Iskandar
West Science Accounting and Finance Vol. 2 No. 03 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i03.1434

Abstract

This study investigates the effects of audit quality, auditor reputation, and auditor rotation on the market value of companies listed on the Indonesia Stock Exchange. Using a quantitative approach, the research analyzed data from 150 companies, collected through structured questionnaires and audited financial reports. The relationships among variables were tested using Structural Equation Modeling-Partial Least Squares (SEM-PLS 3). The results show that audit quality, auditor reputation, and auditor rotation significantly and positively influence market value, with audit quality having the strongest effect. These findings highlight the critical role of robust auditing practices in enhancing investor confidence and corporate valuation. Practical recommendations for companies, auditors, and regulators are provided to strengthen the financial reporting ecosystem and ensure sustainable market growth.
The Effect of International Accounting Standards Implementation, Accountant Training, and Audit Quality on the Reliability of Financial Statements in Public Companies in Indonesia Loso Judijanto; Ahmad Junaidi
West Science Accounting and Finance Vol. 2 No. 03 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i03.1435

Abstract

This study examines the impact of International Accounting Standards (IAS) implementation, accountant training, and audit quality on the reliability of financial statements in public companies in Indonesia. A quantitative approach was employed, with data collected from 152 companies using structured questionnaires based on a Likert scale (1–5). Data analysis was conducted using Structural Equation Modeling with Partial Least Squares (SEM-PLS 3). The results indicate that all three independent variables significantly and positively influence financial statement reliability, with audit quality having the strongest impact, followed by IAS implementation and accountant training. Collectively, these factors explain 71.2% of the variance in financial statement reliability, underscoring their importance in improving transparency and accuracy in financial reporting. The findings highlight the need for a holistic approach to enhance financial reporting practices through regulatory compliance, professional training, and high-quality audits.
Analisis Dampak Likuiditas, Profitabilitas, dan Leverage terhadap Nilai Perusahaan di Pasar Modal Loso Judijanto; Bambang Eko Prayetno; Iskandar Iskandar; Sulistio Ningsih
Jurnal Bisnis dan Manajemen West Science Vol 3 No 03 (2024): Jurnal Bisnis dan Manajemen West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jbmws.v3i03.1558

Abstract

Penelitian ini menginvestigasi dampak likuiditas, profitabilitas, dan leverage terhadap nilai perusahaan di pasar modal, dengan menggunakan pendekatan kuantitatif dengan data dari 190 perusahaan publik. Analisis dilakukan dengan menggunakan skala Likert (1-5) dan Structural Equation Modeling-Partial Least Squares (SEM-PLS 3). Temuan menunjukkan bahwa ketiga metrik keuangan - likuiditas, profitabilitas, dan leverage - secara positif dan signifikan mempengaruhi nilai perusahaan. Likuiditas muncul sebagai faktor yang paling penting, diikuti oleh leverage dan profitabilitas. Hasil ini menggarisbawahi pentingnya strategi manajemen keuangan yang seimbang yang mengoptimalkan likuiditas dan leverage sambil memaksimalkan profitabilitas untuk meningkatkan nilai perusahaan. Studi ini memberikan wawasan praktis bagi manajer keuangan dan investor, menyoroti perlunya pendekatan yang komprehensif untuk pengambilan keputusan keuangan di pasar modal.
Analisis Bibliometrik terhadap Literatur tentang Pengelolaan Krisis dan Kontinuitas Bisnis Loso Judijanto; Dewi Putri Anjar Wulan
Jurnal Bisnis dan Manajemen West Science Vol 3 No 03 (2024): Jurnal Bisnis dan Manajemen West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jbmws.v3i03.1560

Abstract

Studi ini melakukan analisis bibliometrik untuk mengeksplorasi tren dan dinamika dalam literatur manajemen kontinuitas bisnis dan pengelolaan krisis, dengan fokus khusus pada dampak pandemi COVID-19. Melalui visualisasi VOSviewer dan analisis frekuensi kata kunci, penelitian ini mengidentifikasi tema-tema utama seperti "continuity management," "business continuity plan," dan "disaster recovery planning." Studi ini menunjukkan bahwa adaptasi dan ketahanan organisasi dalam merespons krisis menjadi fokus utama dalam literatur terkini. Kolaborasi antardisiplin dan jaringan antarpeneliti ditekankan sebagai faktor penting dalam pengembangan strategi yang efektif. Hasil penelitian mendukung kebutuhan akan pendekatan yang lebih terintegrasi dan holistik dalam manajemen kontinuitas bisnis dan krisis, menyarankan praktik dan kebijakan yang dapat meningkatkan ketahanan organisasi dalam menghadapi gangguan global.
Analisis Bibliometrik tentang Peran Peraturan Keuangan dalam Mencegah Krisis Ekonomi Global Loso Judijanto; Andi Wahyuni Syam; Nasaruddin Nasaruddin
Jurnal Bisnis dan Manajemen West Science Vol 3 No 04 (2024): Jurnal Bisnis dan Manajemen West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jbmws.v3i04.1728

Abstract

Penelitian ini bertujuan untuk menganalisis peran regulasi keuangan dalam mencegah krisis ekonomi global melalui pendekatan bibliometrik terhadap literatur ilmiah. Hasil menunjukkan adanya peningkatan perhatian akademik terhadap regulasi keuangan, terutama setelah krisis keuangan global 2008, dengan fokus utama pada reformasi kebijakan dan stabilitas sistem keuangan. Seiring waktu, perhatian literatur bergeser menuju inovasi teknologi seperti fintech, cryptocurrency, dan digital finance, yang membawa peluang sekaligus tantangan baru dalam regulasi. Studi ini juga mengidentifikasi dominasi penelitian oleh negara-negara maju, seperti Amerika Serikat, Inggris, dan Prancis, dengan sedikit perhatian terhadap dampak regulasi pada konteks negara berkembang. Penelitian ini menegaskan pentingnya regulasi yang seimbang antara stabilitas dan inovasi, serta perlunya pendekatan berbasis risiko yang fleksibel untuk menghadapi dinamika teknologi keuangan modern. Selain itu, koordinasi internasional menjadi elemen kunci dalam memastikan keberhasilan regulasi global. Hasil ini memberikan wawasan mendalam bagi pembuat kebijakan dan akademisi dalam mengembangkan regulasi keuangan yang adaptif dan efektif.
Dampak Kebijakan Keuangan Islam terhadap Stabilitas Sistem Keuangan Global Loso Judijanto; Ahmad Rizani
Jurnal Bisnis dan Manajemen West Science Vol 3 No 04 (2024): Jurnal Bisnis dan Manajemen West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jbmws.v3i04.1729

Abstract

Penelitian ini menganalisis dampak kebijakan keuangan Islam terhadap stabilitas sistem keuangan global dengan pendekatan bibliometrik. Keuangan Islam, yang berlandaskan prinsip syariah seperti larangan riba, penghindaran gharar, dan berbagi risiko, menawarkan alternatif yang etis dan stabil dibandingkan sistem keuangan konvensional. Melalui analisis data dari basis data terkemuka, penelitian ini mengidentifikasi tren penelitian, kolaborasi antar-negara, dan fokus utama literatur, termasuk inovasi teknologi seperti Islamic fintech dan kontribusi terhadap keberlanjutan. Temuan menunjukkan bahwa instrumen keuangan Islam, seperti sukuk dan wakaf, memainkan peran penting dalam mendukung stabilitas dan keberlanjutan sistem keuangan. Negara-negara seperti Malaysia dan Indonesia menjadi pusat penelitian utama, dengan kolaborasi yang kuat secara internasional. Meskipun terdapat tantangan seperti harmonisasi regulasi dan literasi keuangan yang rendah, keuangan Islam tetap relevan sebagai solusi dalam menghadapi krisis global. Penelitian ini merekomendasikan penguatan regulasi global, peningkatan literasi keuangan Islam, dan eksplorasi lebih lanjut terkait inovasi teknologi untuk mendukung pengembangan keuangan Islam di masa depan.
Tinjauan Literatur mengenai Strategi Inovasi dalam Meningkatkan Keunggulan Kompetitif Loso Judijanto; Poetri AL-Viany Maqfirah; Fransiska Natalia Ralahallo
Jurnal Bisnis dan Manajemen West Science Vol 3 No 04 (2024): Jurnal Bisnis dan Manajemen West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jbmws.v3i04.1730

Abstract

Strategi inovasi merupakan salah satu elemen penting dalam menciptakan keunggulan kompetitif yang berkelanjutan di era persaingan global yang dinamis. Penelitian ini bertujuan untuk mengidentifikasi tema-tema utama dalam literatur strategi inovasi melalui analisis bibliometrik, dengan fokus pada hubungan antar konsep, tren penelitian, dan kolaborasi internasional. Hasil analisis menunjukkan bahwa "innovation strategy" merupakan tema sentral yang terkait erat dengan teknologi, inovasi terbuka, dan strategi bisnis. Teknologi seperti kecerdasan buatan dan Internet of Things (IoT) berperan sebagai enabler utama dalam mendukung inovasi produk dan model bisnis. Selain itu, kolaborasi lintas negara, khususnya antara negara-negara seperti China, United States, dan United Kingdom, terbukti memainkan peran signifikan dalam mendorong penelitian dan pengembangan inovasi. Meskipun demikian, tantangan seperti resistensi terhadap perubahan dan ketidakpastian pasar masih menjadi hambatan dalam implementasi strategi inovasi. Penelitian ini menekankan pentingnya kapabilitas organisasi, budaya inovasi, dan kolaborasi yang efektif untuk mencapai keberhasilan. Penelitian masa depan disarankan untuk mengeksplorasi hubungan antara strategi inovasi dan keberlanjutan guna menghadapi tantangan global yang semakin kompleks.
Co-Authors . Syamsulbahri A Fadel Muhammad A. Hamid 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 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 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 Rizani Ahmad Rizani Ahmad Sholikin Ahmad Winanto Ahmad Yanuar Syauki Ahmad Zaelani Adnan Ahmadi Ahmadi Ai Siti Nurmiati Ainil Mardiah Akka Latifah Jusdienar Akmal Abdullah Al- Amin Al-Amin Al-Amin Al-Amin Aldi Bastiatul Fawait Fawait Aldo, Novian Alfa Santoso Budiwidjojo Putra Alfiana Alfrin Ernest M. Usmany Alvianita Gunawan Putri Amândio de Araújo Sarmento Ambar Kusuma Astuti Ambarwati, Retnoning Amelia S. Sarungallo Amir, Firlie Lanovia Amruddin Amruddin Andi Haslinah Andi Wahyuni Syam Andika Isma Andina Maharani Andrea Basworo Palestho Andree Tiono Kurniawan Andri Ardhiyansyah Andri Pitoyo Andri Triyantoro Andri Triyantoro Andrie Oktavio Andriya Risdwiyanto Anggi Mamonto Anggi Oktawiranti Anggita Permata Yakup Anisa Fitria Utami Annasit Annasit Annisa Mokoginta Anton Susilo Antoni Antoni Antonius Rino Vanchapo Anung Haryanto Aprih Santoso Apriyanto Apriyanto Ari Purwanti Arie Fitria ARIEF BUDI PRATOMO Arief Fahmi Lubis Arief Yanto Rukmana Arief Yanto Rukmana Arisanti, Ivon 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 Berlin Barus Bhaswarendra Guntur Hendratri Boby Hidayat Tabilantang Brian Sebastian Salim Budi Harto Budi Mardikawati Budi Sulistiyo Nugroho Cahyono Cahyono Caroline Caroline Carwadi Catarina Cori Pradnya Paramita Chairil Afandy Charisal Matsen A Manu Chevy Herli Sumerli 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 Suhariyanto Dila Padila Nurhasanah Dila Padila Nurhasanah Dini Mardiani Donny Dharmawan Donny Dharmawan Donny Muda Priyangan 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 Edy Arisondha Edy Saputra Efa Irdhayanti Efendi Sugianto Effy Roefaida Egidius Fkun Eha Hasni Wahidhani Eka Mustika Sari Eko Cahyo Mayndarto 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 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 Fatma Sarie Fauzan Fauzan Fauziah Nur Hutauruk Febriawan Ardi Nugroho Febry Lodwyk Rihe Riwoe Ferry Arfiansyah Festus Evly R.I. Liow Filbert Ivander Fiqrul Mustanir Firdayetti, Firdayetti Firmansyah Firmansyah Fitriani Tobing Frans Sudirjo Fryan Sopacua Gabriel Amadeus Sitompul Gede Bagus Wira Diputra Gia Lestia Mokodongan Gilang Pranajasakti Godlif Sianipar Grace Citra Dewi Grace Kelly Hadi Putri Sihombing Gunawan Widjaja Gusti Rusmayadi H.M.Anwar Hadi Purnomo Hafidurrahman, Moh Hajar Mukaromah Halek Mu'min Halek Mu'min Hamzah Al Imran Handrini Ardiyanti 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 Hasibuan, Renika Hasiun Budi Hasmia Melati Arifin Hasni Noor Hasrullah Hasrullah Hayu Lusianawati Hazmi, Muhammad Helda Marlin Ala Helda Yusita 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 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 Ilham Ilham Akbar Bunyamin Ilham Akbar Bunyamin Ilham Ilham Ilwandri Ilwandri Imam Hanafi Imam Jayanto Imam Subasman Imam Widodo Indah Rahayu Indah Wati Indah Wati Indra Krishernawan Indra Permana Indra Rustiawan Indra Tjahyafi Indriastiningsih, Erna Iradat Rayhan Sofyan Irma Irma Hakim Irmayanti Irmayanti Irsal Fauzi Irwan Suryadi Irwan Suryadi Iskandar Iskandar Ismail Fahriassin Birah Ismed Wijaya Isnanto Bidja Istiqomah Nur Rahmawati Ita Nurcholifah Ita Soegiarto Iwan Adinugroho Iwan Harsono Iyad Abdallah Al-Shreifeen Ja'far Amir 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 Khalid Rahman Khamaludin Khamaludin Komang Shanty Muni Krisdiana Kristiono, Natal La Ili La Ode Rasidun Latifa Dinar Rahmani Hakim Leonora Puspa Lia Nurina Liasulistia Ningsih Listiana Sri Mulatsih Lola Mandasari Luckhy Natalia Anastasye Lotte Lucky Mahesa Yahya Lukmanul Hakim Luluk Faridah Lusiana Pratiwi 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.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 Marjuki Marjuki Maruf, Irma Rachmawati Marwan Effendi Masri Ramadhan Matnur Ritonga Maya Indriani Yacob Impak 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 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 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, Sulistio Ningsih, Tri Widyastuti Nisa Miftachurohmah Nita Priska Ambarita Nofirman, Nofirman Noor Fazariah Handayani Nopianti, Rina Novianty Djafri Novidayanti M. Ns. Naziyah Nuniek Yuniarti Ningsih Renggaala Nur Aini Bunyani NUR AWWALUNNISA Nur Hakim Nur Kurniasari Nurchayati Nurchayati Nurdin I. Muhammad Nurhikmah Paddiyatu Nuridayanti Nuridayanti Nurjanna Ladjin Nurlaili Rahmi Nurlina Aris Nurnaningsih, Rita Nurul Hasanah Nuryati Solapari Okevanrianus Putra Hernat Okta Karneli Otong Sulaeman Paramita Andiani Pardin Lasaksi Petrus Jacob Pattiasina Petrus Loo Poetri AL-Viany Maqfirah Pratama Dahlian Persadha Pratiwi Subianto Puji Wahyu Mulyani Purnamasari, Etika Purwinahyu Purwinahyu Purwoko, Purwoko Puspitarini, Erri Wahyu Putra, Trimardi Jaya Qubaila Fazrin Ega Soraya R. Nurhayati Rachmadi Indra Praja Rachmawati Novaria 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 Pratiwi Ratna Ayu Dewi Ratnawati Yuni Suryandari Ratnawita Ratnawita Raymond Wahyudi Refiana Yuliawati Rendi Mark Sowaha Duha Rendro Laksmono Rerin Maulinda Resma Bintani Gustaliza Restu Auliani Retnawati Siregar Retno Dewi Prisusanti 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 Riki Astafi Rina Destiana Rini Ariyanti Rini Fitrianingrum RINI HADIYATI Ris Akril Nurimansjah Risa Juliadilla Risman Saripudin Rissa Megavitry Rival Pahrijal Rival Pahrijal Riyanti, Apriani Rizky Abdillah Robby Kurniawan Rosdiana Arief Tang Rostini Rostini Rosyid Nurrohman Roy Setiawan Rudi Kurniawan Rukimin Rukimin Rully Fildansyah Rully Fildansyah Rusdi Rusdi Rusdianto Rusdianto Ryketeng, Masdar Sabalius Uhai Sabda Imanirubiarko Sabil Mokodenseho Safruddin Safruddin Safruddin Safruddin 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 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 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 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 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 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 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 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 Yuyun Suprapto ZA, Saida Zainurossalamia Zainal Abidin Zainal Arifin Zainur Rafik Zami Furqon Zulfa Zainuddin Zulkifli Zulkifli Zunan Setiawan