p-Index From 2021 - 2026
66.178
P-Index
This Author published in this journals
All Journal Jurnal Pendidikan dan Pengajaran AT TA´DIB Jurnal Manajemen Pelayanan Publik Jurnal Akta Al Ishlah Jurnal Pendidikan QALAMUNA: Jurnal Pendidikan, Sosial, dan Agama Jurnal Penelitian Pendidikan IPA (JPPIPA) Journal of Economic, Bussines and Accounting (COSTING) Journal on Education Jurnal Review Pendidikan dan Pengajaran (JRPP) Pena Justisia: Media Komunikasi dan Kajian Hukum Dinasti International Journal of Education Management and Social Science Jurnal Ilmiah Edunomika (JIE) International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ners Journal of Management and Bussines (JOMB) Jurnal Kependidikan: Jurnal Hasil Penelitian dan Kajian Kepustakaan di Bidang Pendidikan, Pengajaran dan Pembelajaran Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Journal of Applied Finance and Business Studies JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) International Journal Software Engineering and Computer Science (IJSECS) International Journal of Science and Society (IJSOC) Jurnal Manajemen dan Kewirausahaan Jurnal Ekonomi Utama (Juria) Jurnal Sistim Informasi dan Teknologi Journal of Community Dedication Jurnal Smart Hukum (JSH) Sanskara Akuntansi dan Keuangan Jurnal Hukum dan HAM Wara Sains Jurnal Multidisiplin West Science The Eastasouth Management and Business The Es Accounting and Finance Eastasouth Journal of Impactive Community Services Jurnal Pendidikan West Science Jurnal Psikologi dan Konseling West Science Jurnal Pendidikan Terapan Sanskara Pendidikan dan Pengajaran ENTINAS: Jurnal Pendidikan dan Teknologi Pembelajaran West Science Law and Human Rights West Science Business and Management Indo-Fintech Intellectuals: Journal of Economics and Business West Science Journal Economic and Entrepreneurship Jurnal Akuntansi dan Keuangan West Science Jurnal Bisnis dan Manajemen West Science Jurnal Ekonomi dan Kewirausahaan West Science West Science Interdisciplinary Studies Jurnal Geosains West Science West Science Accounting and Finance The Eastasouth Journal of Learning and Educations JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Journal International Journal of Teaching and Learning (INJOTEL) West Science Social and Humanities Studies INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Jurnal Manajemen Pendidikan Islam IIJSE INTERNATIONAL JOURNAL OF SOCIETY REVIEWS (INJOSER) Science Information System and Technology West Science Islamic Studies West Science Nature and Technology Journal of Innovative and Creativity Jurnal Penelitian Pendidikan Indonesia West Science Agro Ipso Jure JOP Jurnal Pendidikan Generasi Nusantara (JPGENUS) International Journal of Social and Education (INJOSEDU) Synergisia Jurnal Pendidikan Progresif Edumaspul: Jurnal Pendidikan Oikonomia : Journal of Management Economics and Accounting Maneggio Nomico Journal of Public Health Indonesian Journal of Islamic Economy Synergisia Journal of Pharmacopoeia Journal of Strafvordering Indonesian Journal of Adat Recht Sciences du Nord Economics and Business Jurnal Manajemen Pendidikan Islam Journal of Vocational, Informatics and Computer Education Journal of Economic Education and Entrepreneurship Studies Jurnal Pengabdian Masyarakat Science and Applied Journal Information Technology Studies Journal
Claim Missing Document
Check
Articles

LITERATURE REVIEW ON OVERSIGHT AND ACCOUNTABILITY IN POLITICAL BUDGET MANAGEMENT Loso Judijanto; Ani Kusumaningsih; Adih Supriadi
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 2 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i2.2871

Abstract

Oversight and accountability are fundamental elements in political budget management that serve to ensure transparency, prevent misuse of funds, and improve efficiency in budget allocation. This literature review explores how effective oversight and accountability mechanisms can influence the quality of budget management, drawing on various academic studies and international reports. The literature indicates that oversight involving civil society, the media, and information technology can strengthen openness, while accountability mechanisms such as audits and periodic reporting are key tools for maintaining political integrity. However, challenges such as political resistance, lack of capacity in oversight institutions, and low public awareness remain significant obstacles. Based on this analysis, structural reforms and cross-sectoral collaboration are essential to enhance the effectiveness of oversight and accountability in political budget management, thereby building public trust and ensuring the sustainability of a more responsive and transparent political system.
Digital Marketing Trends and Their Effectiveness in Reaching Gen Z Consumers PA Andiena Nindya Putri; Yenni Kurnia Gusti; Loso Judijanto; Renny Lubis; Bekti Utomo
Dinasti International Journal of Education Management And Social Science Vol. 6 No. 1 (2024): Dinasti International Journal of Education Management and Social Science (Octob
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v6i1.3338

Abstract

In the evolving landscape of digital marketing, understanding the preferences and behaviors of Generation Z (Gen Z) is crucial for businesses aiming to engage this tech-savvy demographic. This article conducts a comprehensive literature review to explore current digital marketing trends and assess their effectiveness in reaching Gen Z consumers. Drawing from a wide array of sources, the study examines key trends such as social media marketing, influencer collaborations, personalized content, and interactive experiences. The review highlights that Gen Z values authenticity, immediacy, and interactivity, with platforms like TikTok, Instagram, and YouTube playing pivotal roles in their digital consumption. Additionally, the article discusses the importance of mobile optimization and the growing influence of ephemeral content in capturing Gen Z's short attention span. The findings suggest that marketers must adopt a multi-faceted approach, leveraging data analytics and real-time engagement strategies to resonate with this dynamic cohort. This review provides valuable insights for marketers seeking to refine their digital strategies and build meaningful connections with Gen Z consumers.
MSME Actors' perception on the implementation of digital tax in Indonesia Loso judijanto; Nurul Hidayati Indra Ningsih; Rosma Ndiak; Fitriani Fitriani
Oikonomia : Journal of Management Economics and Accounting Vol. 2 No. 1 (2024): Oikonomia-December
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v2i1.277

Abstract

Digital tax has become an important issue in the era of technology-based economy, implemented in response to the increasing digital business activities, especially MSMEs. Although it aims to create a fair taxation system and increase state revenue, its implementation faces various challenges, especially related to business readiness and understanding. Many MSMEs still operate informally or semi-formally, so their understanding of digital tax is often limited. This phenomenon creates a significant information gap, especially in rural areas or for those who have just started digitalization. In addition, the diversity of perceptions towards this regulation affects the level of compliance, where some MSMEs find the policy burdensome, while others see it as a form of fairness and business professionalism. This study uses a descriptive qualitative approach to explore MSME players' perceptions of digital tax, with in-depth interviews and data analysis to understand the challenges and strategies adopted in dealing with the policy. The results are expected to provide strategic recommendations to improve the inclusiveness and effectiveness of digital tax implementation for MSMEs
Infrastructure Development Inequality: When Big Projects Sacrifice Local Acess Loso judijanto; Suharto Suharto; Kukuh Lukiyanto; Helmi Ali; Wahyu Sri Atutik; Maria Yosefina Meinadia Sekar Kinanti Aswirawan
Oikonomia : Journal of Management Economics and Accounting Vol. 2 No. 2 (2025): Oikonomia-February
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v2i2.292

Abstract

 Major infrastructure development in developing countries often focuses on improving national connectivity and economic growth, but often ignores the social impact on local communities. Projects such as expressways or railway lines can break vital links between regions and increase accessibility inequalities, hinder mobility and exacerbate socio-economic inequalities. In addition, land acquisition for large projects often harms farmers and micro entrepreneurs who lose their livelihoods without adequate employment solutions. These projects also ignore local needs, such as access to essential public facilities. This inequality is exacerbated by a lack of inclusive planning, where local communities are not involved in the decision-making process. As a result, although large infrastructure development can improve the macroeconomy, its positive impact is not felt by society at the micro level. This study uses a qualitative approach with case studies to explore the impact of infrastructure development on local community access. Through interviews, field observations, and document analysis, this study aims to provide an in-depth picture of social inequalities that arise due to the dominance of large projects without considering the interests of local communities. More inclusive planning and community participation are needed to ensure sustainable and equitable development.
The Digital Accounting Revolution: How AI and Machine Learning Are Changing the Role of Accountants Loso judijanto; Muhammad Irfan Aditma; Suhartono Suhartono; Ratih Andaningsih
Oikonomia : Journal of Management Economics and Accounting Vol. 2 No. 3 (2025): Oikonomia - May
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v2i3.333

Abstract

The development of digital technology, especially Artificial Intelligence (AI) and Machine Learning (ML), has significantly changed the accounting profession from manual work to more efficient and accurate process automation. This automation allows accountants to focus on data analysis and strategic decision-making, but also requires mastery of new digital skills such as data analytics and basic programming. However, current accounting education still relies heavily on conventional methods, resulting in a skills gap between graduates and industry needs. In addition, accounting professional organizations play an important role in encouraging retraining and improving digital competencies for their members. This study uses a qualitative literature study method with thematic analysis to examine the impact of AI and ML on the role of accountants and the responses of educational institutions and the profession to this digital transformation. The findings indicate the need for collaboration between educational institutions, professional organizations, and industry to overcome the challenges of technology adaptation. With joint efforts, the accounting profession can transform into a strategic partner in an increasingly complex and data-driven business world, while providing significant added value in modern financial management.
Strategy to Increase Tax Revenue to Capture Digital Economy Growth Opportunities in Indonesia Loso Judijanto
Maneggio Vol. 1 No. 4 (2024): Maneggio-Aug
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/05ft0874

Abstract

The digital economy in Indonesia has experienced rapid growth, becoming one of the most dynamic sectors with significant potential to become a key player in Southeast Asia. This growth is driven by widespread internet penetration, rapid technology adoption, and an increasing number of digital users. To maximize this potential, Indonesia needs to develop effective strategies to increase tax revenue from the digital economy sector. This is crucial given the sector's growing contribution to Indonesia's Gross Domestic Product (GDP), projected to reach 4.66% by 2024 and create 3.7 million additional jobs by 2025. Lessons from other countries indicate various approaches to optimizing tax revenues from the digital sector, such as implementing digital services taxes and expanding the Value Added Tax (VAT) base to include digital services. However, digital tax policies face challenges, including uncertainty and the risk of double taxation. Therefore, Indonesia must participate in international tax rule formulation and adopt fair, transparent, and stable tax principles. This study uses a qualitative approach with a case study method to explore strategies employed by the Indonesian government to increase tax revenue during digital economic growth. The findings are expected to provide insights into effective strategies for enhancing tax revenue while identifying opportunities and challenges in this evolving landscape.
Risk Management Strategies in Agribusiness Loso Judijanto
Maneggio Vol. 2 No. 2 (2025): Maneggio-Apr
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/v0ht1v87

Abstract

Production risk management is a crucial aspect in optimizing production output. This study aims to: 1) Examine the various factors affecting salak farming production in Sleman Regency; 2) Analyze the level of production risk as well as the aspects affecting the risk in salak farming in the area; 3) Develop a suitable risk management strategy to be applied to salak farming in Sleman Regency. This research involved 30 salak farmers in Bangunkerto Village, Turi Subdistrict, Sleman Regency, with interviews conducted in October 2021. Components affecting production and risk of salak pondoh farming were analyzed using multiple regression with the Ordinary Least Square model, while the level of risk was analyzed through the coefficient of variation. The results showed that the variables of organic fertilizer, number of workers, farming experience, plant age, and number of clumps had a significant effect on production. On the other hand, organic fertilizer and crop age were found to have the potential to reduce production risk.
The Role of Artificial Intelligence in The Optimization of Supply Chain Management Loso Judijanto; Olyvia Rosalia
Maneggio Vol. 2 No. 2 (2025): Maneggio-Apr
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/e089x834

Abstract

This research investigates the role of Artificial Intelligence (AI) in optimizing supply chain management. The study explores how AI technologies, such as predictive analytics, machine learning, and automation, contribute to enhancing efficiency, reducing operational costs, and improving decision-making accuracy in the supply chain. Data collected through interviews with industry practitioners and case studies from various companies reveal that AI significantly impacts demand forecasting, inventory management, and distribution planning. However, challenges such as limited infrastructure, a lack of skilled personnel, and integration issues with existing systems pose significant barriers to effective AI adoption. The findings highlight the importance of organizational readiness, technological infrastructure, and employee training in ensuring successful AI implementation. Ultimately, AI is shown to be a powerful tool in reducing uncertainty and increasing responsiveness within supply chains. This study provides valuable insights for businesses aiming to leverage AI for improving operational efficiency and competitiveness in the global supply chain landscape.
Cyber Risk Management: Data Protection Strategies and Digital Security in Business Loso Judijanto; Olyvia Rosalia
Maneggio Vol. 2 No. 2 (2025): Maneggio-Apr
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/rsn3pe32

Abstract

This study aims to analyze the implementation of cyber risk management in companies and its impact on data protection and digital security. In a rapidly evolving digital era, cyber threats have become increasingly complex, compelling companies to adopt effective policies and security systems. This research uses a quantitative approach by collecting data through questionnaires distributed to company employees who are involved in managing information security systems. The results indicate that cyber risk management has a positive impact on the level of data protection and the company’s digital security. However, the biggest challenges faced by companies include limited budgets and a lack of cybersecurity professionals. In addition, large companies in the technology and financial sectors tend to have more mature policies and systems compared to small and medium-sized enterprises (SMEs). This study recommends that companies enhance regular evaluations and internal monitoring to improve the effectiveness of their implemented digital security strategies.
Review of Factors Affecting Tax Compliance And Tax Ratio Target Achievement Loso Judijanto
Nomico Vol. 1 No. 8 (2024): Nomico - September
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/wj5fxq70

Abstract

This article provides a comprehensive review of the factors influencing tax compliance and the achievement of targeted tax ratios, employing literature review and qualitative analysis approaches. The primary objective is to identify and analyze the determinants that affect taxpayers' compliance behavior and how these factors contribute to meeting the desired tax ratio targets set by governments. Tax compliance is crucial for ensuring sufficient public revenue, which supports economic development and public services. Achieving targeted tax ratios is essential for maintaining fiscal stability and promoting equitable economic growth. The study explores various factors, including economic, psychological, and institutional elements, that impact tax compliance. Economic factors such as income levels, tax rates, and perceived fairness of the tax system are examined alongside psychological factors such as taxpayer attitudes, trust in government, and perceived benefits of public spending. Institutional factors, including the efficiency of tax administration and the legal framework, are also considered. By synthesizing findings from existing literature, this article highlights the complex interplay of these factors and suggests strategies for policymakers to enhance tax compliance and achieve targeted tax ratios. The findings underscore the importance of a multifaceted approach that considers both taxpayer behavior and systemic reforms to improve tax systems' effectiveness.  
Co-Authors . Syamsulbahri A Fadel Muhammad A. Hamid Abd Razak Musahib Abdul Azizs Abdul Muiz Abdul Muiz 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 Adelia Angraeni Adel Adelia Podomi Adelina Lubis Adi Mursalin Adi Suroso Adih Supriadi Adih Supriadi Adih Supriadi Adnan Adnan Afdhal Chatra 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 Eko Saputro 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 Aisyah Ali Akhlaqur Rahman 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 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 Arif Saefudin 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 Dwi Yani 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 Evy Indriasari 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 Flora Grace Putrianti Frans Sudirjo Frans Sudirjo Fryan Sopacua Gabriel Amadeus Sitompul Gede Bagus Wira Diputra Gia Lestia Mokodongan Gilang Pranajasakti Gingga Prananda Godlif Sianipar Gopur Gopur 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 Helda Yusita Helmi Ali Hendri Khuan Hendri Khuan Hendri Khuan Heni Widyaningsih, Heni Henry Kristian Siburian Heppy Agustiana Vidyastuti Heri Setiyawan 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 IGP Ratih Andaningsih 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 Irsyad Kamal Irwan Suryadi Irwan Suryadi Isah Fitriani Iskandar Iskandar Ismail Fahriassin Birah Ismed Wijaya Isnanto Bidja Istiarsyah, Istiarsyah 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 Johan Wahyudhi Johni Eka Putra Johnny Chandra Joko Rianto Joko Sangaji Joni Hendra Joni Wilson Sitopu Jonni Mardizal Juni Iswanto Kalijunjung Hasibuan Kalijunjung Hasibuan Kalsum, Ummy Khairul Nur Adli 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 LAUNTU, ANSIR 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 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 Moch. Sya'roni Hasan Mochamad Irfan Moh Gifari Sono Moh. Erkamim Moh. Samsul Arifin Mohammad Edy Nurtamam Mohammad Taqiuddin Mohamad Mohd Kasturi Nor Abd Aziz Mohd Syahrin Muh. Abduh Anwar 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 AR 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 Narendra Jumadil Haikal Ramadhan Nasaruddin Nasaruddin Nashirotun Nisa Nurharjanti 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 Purwidi Sumaryanto 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 Fitrianingrum RINI HADIYATI Ris Akril Nurimansjah Risa Juliadilla Risman Saripudin Rissa Megavitry Rita Zulbetti Rival Pahrijal Rival Pahrijal Riyanti, Apriani Rizal Perlambang C NAWP Rizal R. Manullang Rizky Abdillah Robby Kurniawan Rollys Suriani 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 Sarlota Singerin 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 Yuli Anita Siska Yulia Defitri Siswahyudianto Siti Annisa Wahdiniawati Siti Madina Lantong Siti Maria Siti Masruroh Siti Nurhayati Siti Sumiati Siti Yayu Wattiheluw Siti Zuhroh Sitti Hasnah Sitti Rahmah Sitti Ramelan Chadidjah Solicha Solicha 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 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 Tati Handayani 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 Vegitya Ramadhani Putri Vierkury Metyopandi Vina Karina Putri Vivid Violin Wahyu Sri Atutik Wahyudin Rahman Wahyudin Wahyudin 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 Yendri Deswin 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 Yusran Ilyas Yuswardi Yuswardi Yuyun Suprapto ZA, Saida Zainurossalamia Zainal Abidin Zainal Arifin Zainur Rafik Zami Furqon Zulfa Zainuddin Zulkifli Zulkifli Zunan Setiawan