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Loso Judijanto
IPOSS Jakarta Indonesia
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THE RELATIONSHIP BETWEEN POLITICAL BUDGET TRANSPARENCY AND PUBLIC TRUST: A THEORETICAL REVIEW AND EMPIRICAL EVIDENCE Melyana R Pugu; Loso Judijanto
Jurnal Salome : Multidisipliner Keilmuan Vol. 3 No. 2 (2025): MARET
Publisher : CV. ADIBA AISHA AMIRA

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This study examines the relationship between political budget transparency and public trust through a theoretical review and empirical evidence. Transparency in political budget management is shown to play a crucial role in building and maintaining public trust. Trust theory indicates that greater access to information and openness in budget practices enhances public perceptions of the integrity and accountability of political actors. Empirical evidence from various countries shows a positive correlation between levels of budget transparency and levels of public trust. Countries with more transparent budget practices tend to have higher public trust indices. However, budget transparency alone is not enough; responsiveness and accountability in responding to public input and criticism are also needed to strengthen public trust. Therefore, this study concludes that budget transparency should be implemented as part of a holistic approach that includes responsiveness and public participation to achieve effective governance and build sustainable public trust.
THE INFLUENCE OF DIGITAL CULTURE IN BUSINESS MODEL CHANGE IN ECONOMY 5.0 Loso Judijanto
Jurnal Salome : Multidisipliner Keilmuan Vol. 3 No. 2 (2025): MARET
Publisher : CV. ADIBA AISHA AMIRA

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The influence of digital culture on business model change in the era of Economy 5.0 is significant, driven by the adoption of advanced technologies such as artificial intelligence, the Internet of Things (IoT), and big data analytics. This technological transformation enables companies to optimise operations and deliver more value to customers, requiring them to be more flexible and adaptive to market changes. The shift in focus from products to services, known as 'servitization', and the dominance of platform-based business models mark a major shift in business models. In addition, digital culture is driving the renewal of organisational structures to become flatter and more collaborative, and demands increased skills and innovation. The integration of this digital culture strengthens companies' efficiency and ability to deliver a more personalised customer experience, and maintain competitiveness in an increasingly competitive global marketplace.
THE USE OF ROBOTICS AND AUTOMATION IN IMPROVING PRODUCTIVITY IN THE ERA OF ECONOMY 5.0 Caroline, Caroline; Loso Judijanto
Jurnal Salome : Multidisipliner Keilmuan Vol. 3 No. 2 (2025): MARET
Publisher : CV. ADIBA AISHA AMIRA

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The use of robotics and automation in the era of Economy 5.0 has become a major catalyst in improving productivity in various industrial sectors. These technologies provide solutions to optimise operational efficiency by reducing time and costs, and consistently improving output quality. Despite the positive impact, this transformation also brings challenges in the form of changes to the labour market, which requires adaptation strategies through training and re-education. With a thoughtful and collaborative approach, the adoption of robotics and automation can lead to sustainable and inclusive economic growth, if balanced with policies that support social and economic sustainability.
WELCOMING THE DIGITAL ERA: TECHNOLOGICAL INNOVATION IN TAX ADMINISTRATION Loso Judijanto
Jurnal Salome : Multidisipliner Keilmuan Vol. 3 No. 2 (2025): MARET
Publisher : CV. ADIBA AISHA AMIRA

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This article discusses the application of technological innovation in tax administration in the digital era. Digital transformation has brought significant changes that improve operational efficiency, data accuracy, and ease of access and transparency of information in the tax system. Technologies such as Big Data, artificial intelligence (AI), and blockchain play an important role in optimising the tax collection process and minimising tax evasion. However, behind these opportunities, there are challenges such as data security, digital divide, and resistance to change that need to be overcome. Collaboration between the government, private sector, and society is essential to create an ecosystem that supports this digital transformation. In conclusion, technological innovation in tax administration is not just an option, but an urgent need to improve the efficiency, effectiveness, and contribution of the tax sector to sustainable and equitable economic development.
ANALISIS PRAKTIK PENGHINDARAN PAJAK INTERNASIONAL OLEH PERUSAHAAN MULTINASIONAL DAN EFEKTIVITAS REGULASI ANTI-AVOIDANCE: KAJIAN PUSTAKA Loso Judijanto
Jurnal Salome : Multidisipliner Keilmuan Vol. 3 No. 6 (2025): JULI
Publisher : CV. ADIBA AISHA AMIRA

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International tax avoidance practices by multinational companies pose a serious challenge to the global taxation system, especially amid complex regulations and differences in tax rates between countries. This study aims to analyse various common tax avoidance strategies, such as profit shifting, aggressive transfer pricing, and the use of tax havens, and to evaluate the effectiveness of anti-avoidance regulations that have been implemented in various jurisdictions. Through a literature review, it was found that the implementation of rules such as General Anti-Avoidance Rules (GAAR), Controlled Foreign Corporation (CFC) rules, and arm's length-based transfer pricing regulations can reduce the scope for companies to shift profits. However, the effectiveness of regulations is greatly influenced by cross-border policy harmonisation, law enforcement capacity, and the adaptation of increasingly complex avoidance strategies. This study emphasises the importance of international collaboration, institutional strengthening, and the use of technology to enhance transparency and fairness in the global tax system.
PERAN TAX TREATY DAN TAX HAVEN DALAM PENGHINDARAN PAJAK INTERNASIONAL: STUDI LITERATUR ATAS REGULASI DAN IMPLIKASINYA Loso Judijanto; Al-Amin
Jurnal Salome : Multidisipliner Keilmuan Vol. 3 No. 6 (2025): JULI
Publisher : CV. ADIBA AISHA AMIRA

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This study aims to analyse the role of tax treaties and tax havens in international tax avoidance through a literature review of regulations and their implications. Tax treaties, which were originally designed to avoid double taxation and provide legal certainty, are often abused through treaty shopping, whereby multinational companies exploit loopholes in tax agreements to aggressively reduce their tax burden. Meanwhile, tax havens provide an environment with low tax rates, financial secrecy, and minimal requirements for substantial economic activity, thereby facilitating profit shifting and asset concealment. The symbiosis between tax treaties and tax havens amplifies the potential fiscal losses of developing countries due to tax base erosion, distorted capital allocation, and global competitive imbalances. This study highlights the importance of strengthening anti-abuse regulations, harmonising international policies, and fostering collaboration among tax authorities to mitigate the negative impacts of cross-border tax avoidance practices and ensure the sustainability of government revenue.
REFORMASI PAJAK DAN PENINGKATAN KEPATUHAN UMKM: STUDI LITERATUR ATAS IMPLEMENTASI TARIF PPH FINAL DAN SIMPLIFIKASI ADMINISTRASI Loso Judijanto
Jurnal Salome : Multidisipliner Keilmuan Vol. 3 No. 6 (2025): JULI
Publisher : CV. ADIBA AISHA AMIRA

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This study aims to examine the effectiveness of tax reforms, particularly the implementation of a 0.5% final income tax rate and administrative simplification policies, in improving tax compliance among Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. The method used is a literature review, analysing various secondary sources, including scientific journals, government reports, and relevant regulations. The findings indicate that the reduction in tax rates and administrative simplification have a positive impact on MSME tax compliance, expand the tax base, and improve business liquidity and competitiveness. However, the effectiveness of these policies still faces challenges such as low tax literacy, limited access to information, and the potential for double taxation due to administrative inconsistencies. This study recommends the need for continuous education, regulatory improvements, and collaboration between the government and MSME stakeholders to create a more inclusive and equitable tax system. These findings are expected to serve as a foundation for the formulation of more effective tax policies that support the sustainable growth of SMEs.
TANTANGAN DAN STRATEGI PENEGAKAN HUKUM PAJAK DIGITAL DI INDONESIA: STUDI LITERATUR Loso Judijanto
Jurnal Salome : Multidisipliner Keilmuan Vol. 3 No. 6 (2025): JULI
Publisher : CV. ADIBA AISHA AMIRA

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The enforcement of digital taxation in Indonesia faces increasingly complex challenges in line with the rapid growth of the digital economy and changes in global business models. This literature study aims to analyse various key obstacles, such as regulatory gaps, low taxpayer compliance, limited surveillance technology, and the complexity of cross-border transactions. This study also identifies strategies that can be implemented, including modernising tax administration through digitalisation, utilising big data and artificial intelligence, strengthening regulations and sanctions, tax education, and international collaboration. The findings indicate that an adaptive and collaborative multidimensional approach is essential to create a fair, effective, and sustainable digital tax system in Indonesia.
DAMPAK REFORMASI PAJAK TERHADAP PERTUMBUHAN DAN KEPATUHAN UMKM DI ERA UU HPP: TINJAUAN PUSTAKA Loso Judijanto; Al-Amin
Jurnal Salome : Multidisipliner Keilmuan Vol. 3 No. 6 (2025): JULI
Publisher : CV. ADIBA AISHA AMIRA

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This study aims to examine the impact of tax reform through the Tax Harmonisation Law (UU HPP) on the growth and compliance of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia using a literature review method. The literature review indicates that tax exemption policies for MSMEs with annual turnover of up to IDR500 million, a reduction in the final income tax rate to 0.5%, and simplification of tax administration and digitalisation have encouraged increased tax compliance and business growth. These reforms provide significant fiscal incentives, simplify reporting, and expand the tax base, enabling MSMEs to allocate more resources to business development. However, challenges remain in terms of tax literacy and administrative readiness, particularly among micro and small MSMEs. Overall, the HPP Law is deemed capable of creating a more inclusive and equitable tax system for MSMEs, although sustained efforts are needed in education and simplifying administrative processes.
PENGARUH KEBIJAKAN PERDAGANGAN TERHADAP NILAI EKSPOR PRODUK PERTANIAN: STUDI LITERATUR DI INDONESIA Loso Judijanto
Jurnal Salome : Multidisipliner Keilmuan Vol. 3 No. 6 (2025): JULI
Publisher : CV. ADIBA AISHA AMIRA

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This study aims to analyse the impact of trade policies on the value of Indonesian agricultural exports through a literature review of various academic sources and government policies. The findings reveal that trade policies, including tariffs, non-tariff measures, and market liberalisation, significantly impact the performance of agricultural exports. Appropriate policies can enhance the competitiveness and market access of Indonesian agricultural products at the global level, while challenges such as overlapping regulations, high logistics costs, and stringent international standards remain key obstacles. This study also highlights the importance of synergy between trade policies, infrastructure development, technological innovation, and human resource development to drive sustainable growth in agricultural exports. In conclusion, the optimisation of adaptive and integrated trade policies is essential to enhance the value of Indonesia's agricultural exports in international markets.
Co-Authors . Syamsulbahri A Fadel Muhammad A. Hamid Abd Razak Musahib Abdul Azizs Abdul Muiz Abdul Muiz Abdul Rochman Abdul Rosid Abdul Rozak Abdul Tiar Mokodompit Abdul Wahab Syakhrani Abdul, Elfis Mus Abdulrival Hartoyo Abdurohim Abdurohim Abdurohim Abrar Hiswara Acep Fatchuroji Ach. Afin Achmad Choerudin Achmad Farchan 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 Aferiaman Telaumbanua Afif Syarifudin Yahya Afif Syarifudin Yahya Agi Nanjar Aglis Andhita Hatmawan, Aglis Andhita Agung Zulfikri Agung Zulfikri Agung Zulfikri Agung, Eka Adnan Agus Septima Ridwan Agus Setiyawan Agustin Nurya Savitri Agustinus F. Paskalino Dadi Agustinus Sri Wahyudi Ahmad Eko Saputro Ahmad Hanafie Ahmad Junaidi Ahmad Junaidi Ahmad Novindri Aji Sukma Ahmad Rizani Ahmad Rizani Ahmad Rizani Ahmad Sholikin Ahmad Winanto Ahmad Yanuar Syauki Ahmad Zaelani Adnan Ahmadi Ahmadi Ahmadi Ahmadun Ahmadun Ai Siti Nurmiati Aida Fitriani Ainil Mardiah Ainur Rofiq Aisyah Ali Ajeng Faizah Nijma Ilma Akhlaqur Rahman Akhmad Akram Hirman Akka Latifah Jusdienar Akmal Abdullah Al- Amin Al-Amin Al-Amin Al-Amin Al-Amin Al-Amin Albert Yansen Aldi Bastiatul Fawait Fawait Aldo, Novian Aldrin Watson Gainau Alfa Santoso Budiwidjojo Putra Alfiana Alfrin Ernest M. Usmany Alim Hardiansyah Aloysius Jondar Alvianita Gunawan Putri Amândio de Araújo Sarmento Amândio de Araújo Sarmento Ambar Kusuma Astuti Ambarwati, Retnoning Amelia S. Sarungallo Amina Ramadana N Amir, Firlie Lanovia Amirah Andika Rifdayanti 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 Sungkowo Andri Triyantoro Andri Triyantoro Andrie Oktavio Andriya Risdwiyanto Andriya Risdwiyanto Angga Aldilla Gussman Anggi Mamonto Anggi Oktawiranti Anggi Setya Prayoga Anggita Permata Yakup Anggriani Husain Ani Kusumaningsih Anif Istianah Anis Noviya Anisa Fitria Utami Anna Maria Gadi Djou Anna Sutrisna Sukirman Annasit Annasit Annisa Mokoginta Ansori Ansori Anton Susilo Anton Susilo Antoni Antoni Antonius Rino Vanchapo Antono Damayanto 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 Arifatul Hasanah Aris Susanto Arisanti, Ivon Arjang Arjang Arman Paramansyah Arnadi Arnadi Chairunnas Arnes Yuli Vandika Arnold Sultantio Hutabarat Arteurt Yoseph Merung Asdi Asdi Asep Abdul Aziz Asep Supriyanto Aslan Aslan Aslan Aslan Aslan Asma Karim Asmirin Noor Aspiati Samiun Asri Ady Bakri Asri Ady Bakri Asri Widiatsih Ata Amrullah Ayu Dewi Mayasari Ayuning Atmasari Bachtiar Rahman Halik Bahrun Thalib Baktiar Nasution Balla Wahyu Budiarto Bambang Eko Prayetno Bambang Purwoko Bambang Sugeng Dwiyanto Bambang Suharto Bambang Suharto Baskoro Ajie Basneldi Basneldi Baso Intang Sappaile Baso Intang Sappaile Bayu Purbha Sakti Bekti Setiadi Bekti Utomo Bekti Utomo Bekti Utomo Benediktus Rolando Berlin Barus Bernadus Wibowo Suliantoro Bhaswarendra Guntur Hendratri Bikah Kusti Noviani Boby Hidayat Tabilantang Brian Sebastian Salim Budi Harto Budi Mardikawati Budi Sulistiyo Nugroho Bunyani, Nur Aini Cahyono Cahyono Caroline Caroline Caroline Caroline Caroline Caroline, Caroline Carwadi Catarina Cori Pradnya Paramita Chairil Afandy Chevy Herli Sumerli Chin, Jacky Christine Riani Elisabeth CNAWP, Rizal Perlambang Cut Ita Erliana, Defi Irwansyah, Dahlan Abdullah Cut Susan Octiva D Yadi Heryadi Darma Jasuli DARMAN Darmawan Listya Cahya David Loba David Rindu Kurniawan Deasy Sandya Dede Gustian Dede Rustaman Dedi Harianto Dedy Irwan Degdo Suprayitno Denari Dhahana Edtiyarsih Deni Iskandar Deni Iskandar Desi Asmaret Desi Yuniarti Desty Endrawati Subroto Devi Susiati Devi Trenggani Devia Septyani Dewa Oka Suparwata Dewi Endah Fajariana, Dewi Endah Dhety Chusumastuti Diah Fauziah Dian Ofasari Dian Permatasari Kusuma Dayu Dian Saripujiana Diawati, Prety Didih Muhamad Sudi Didik Sugeng Widiarto Didik Suhariyanto Dikky Suryadi Dila Padila Nurhasanah Dila Padila Nurhasanah Dina Destari Dina Indriyani Dini Mardiani Dodi Setiawan Riatmaja Donny Dharmawan Donny Dharmawan Dudik Djaja Sidarta Duta Mustajab Dwi Budi Srisulistiowati Dwi Dersmi Selan Dwi Fitrianingsih Dwi Kartika Prananingrum Dwi Koerniawati Dwi Wahyono Dwi Yani Dwian Hartomi Akta Padma Eldo Dyah Ayu Dwi Kusumaningrum Dyah Ayu Suryaningrum Dyah Ayu Suryaningrum Dzul Arsyil Majid Eddy Silamat Edi Putra Berutu Ediaman Sitepu Edwin Aldrin W. Sanadi Edwin Sugesti Nasution Edy Arisondha Edy Azwar Edy Saputra Edy Setiawan Edy Setyo Wibowo Efa Irdhayanti Effy Roefaida Egidius Fkun Eha Hasni Wahidhani Eigis Yani Pramularso Eka Mustika Sari Ekha Sri Sugiarti Eko Nursalim Eko Sudarmanto Eko Sutrisno Eko Wahyudi Eksa Rusdiyana Eliagus Telaumbanua Elis Mediawati, Elis Elismayanti Rembe Elkana Timotius Elkana Timotius Ellina Rienovita Ellyta Ellyta Elmiwati Ely Ibrahim Emi Yulia Siska Emmi Rahmiwita Nasution Emmy Hamidah Encep Sopandi, Encep Endang Supriatna Endrixs Endrianto Entin Solihah Entin Solihah Entin Solihah Era Purike Era Purike Era Purike Erfendi Regar Eri Mardiani Erik Novianto Erik Saut H Hutahaean, Erik Saut H Erlin Dolphina Ermy Dikta Sumanik Ernawaty Usman Ernes Septina Azizi Erni Yuningsih Ervina Kaligis Erwin Erwin Erwin Erwin Setiawan Erwin Yulianto Erwina Kartika Devi Etin Indrayani Euis Eka Pramiarsih Eva Desembrianita Eva Purnamasari Eva Yuniarti Utami Evaf Maulina Evracia Turukay Evy Febryani Evy Indriasari Eyad Saleh Bani-Domi Fachrizal Anwar Fadli Firdaus Fadlullah Fajar Rahmat Aziz Farhan Ferian Farida Arinie Soelistianto Farida Asy'ari Farida Asy'ari Farikhul Muafiq 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 Fina Diana, Ridwan Fiqrul Mustanir Firayani Firayani Firdayetti, Firdayetti Firmansyah Firmansyah Firmansyah Fisy Amalia Fitriani Fitriani Tobing Fitriyani Flora Grace Putrianti Frans Sudirjo Frans Sudirjo Fryan Sopacua Fuadah Johari Gabriel Amadeus Sitompul Gautama Sastra Waskita 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 Grace Tahapary Gunawan Widjaja Gusti Rusmayadi H.M.Anwar Hadenan Towpek Hadenan Towpek Hadi Purnomo Hafidurrahman, Moh Hafsah Us Hajar Mukaromah Hakim Muttaqim Halek Mu'min Halek Mu'min Halilurrahman 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 Haryadi Haryadi Haryono Haryono Hasan Ashari Hasdiana 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 Hendra, Joni Hendri Khuan Hendri Khuan Hendri Khuan Heni Widyaningsih, Heni Henny Noviany Henny Noviany Henry Kristian Siburian Heppy Agustiana Vidyastuti Heri Setiyawan Heri Setiyawan Heri Susanto Heriani Heriani Herlina Lidiyawati Herny Constantia Fanggidae Herry M Polontoh Herwanto Herwanto Herwantono Hety Devita Hevi Susanti Hildawati Hiljati Hiljati Himawan Sutanto Hommy Dorthy Ellyany Sinaga Hosaini Hosaini Hurulaini Sekar Azzahra Husain Ali Husna Amin Husnah Katjina Husnayetti Husnayetti Hutabarat, Metyria Imelda Hydzulkifli Bin Haji Hashim I Dewa Gede Sayang Adi Yadnya I Dewa Gede Sayang Adi Yadnya I KETUT KUSUMA WIJAYA I Putu Gede Didik Widiarta I Putu Gede Didik Widiarta I Wayan Adi Pratama I Wayan Gede Suacana 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 Ika Zakiah 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 Sulistiani Indah Wati Indah Wati Indra Krishernawan Indra Rustiawan Indra Tjahyafi Indriastiningsih, Erna Ingrid Panjaitan Iradat Rayhan Sofyan Irma Irma Hakim Irmayanti Irmayanti Irsal Fauzi Irsyad Kamal Irwan Suryadi Irwan Suryadi Isah Fitriani Iskandar Iskandar Ismail Fahriassin Birah Ismail Nasar Ismaul Fitroh Ismed Wijaya Isnanto Bidja Istiarsyah, Istiarsyah Istiqomah Nur Rahmawati Ita Nurcholifah Ita Soegiarto Iwan Adinugroho Iwan Harsono Iwan Joko Prasetyo Iwan Kusnadi Iwan Kusnadi, Wahab Iwan Setiawan Iyad Abdallah Al- Shreifeen Iyad Abdallah Al- Shreifeen Iyad Abdallah Al-Shreifeen Izharuddin Pagala Ja'far Amir Jackson Yumame 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 Jhon Hericson Purba Jitu Halomoan Lumbantoruan Johan Wahyudhi Johni Eka Putra Johnny Chandra Joko Rianto Joko Sangaji Joni Bungai Joni Wilson Sitopu Jonni Mardizal Juni Iswanto K. M. Faisal Reza Kadek Dedy Herawan Kalijunjung Hasibuan Kalijunjung Hasibuan Kalsum, Ummy Khaeruman Khaerunnisa Khairul Nur Adli Khalid Rahman Khamaludin Khamaludin Klemens Mere KMT Lasmiatun Komang Shanty Muni Kosasih Krisdiana Kristiono, Natal Kristiurman Jaya Mendrofa Kristopo Kukuh Lukiyanto Kundori Kushariyadi Kushariyadi La Ili La Ode Rasidun Lapas Zoni Latif Karim Latifa Dinar Rahmani Hakim LAUNTU, ANSIR Lenny Nadriana Lensi Megah Retta Leonora Puspa Lia Nurina Liasulistia Ningsih Lina Maulidiana Listian Indriyani Achmad Listiana Sri Mulatsih Lola Mandasari Lola Yustrisia Luckhy Natalia Anastasye Lotte Lucky Mahesa Yahya Lukis Alam Lukmanul Hakim Luluk Faridah Lusiana Pratiwi Lutpi Samaduri Lydia Gustina Putri M Khoiri M Nuruz Zaman M Safii M. Ali Mauludin M. Amin Fatulloh M. Ammar Muhtadi M. Andri Juniansyah M. Anwar M. Anwar Aini M. Anwar Karnadi M. Aris Pujiyanto M. Fakhriansyah M. Masrukhan M. Masrukhan M. Rifqi Atsani M. Siddiqi M. Yemmardotillah M.Ammar Muhtadi M.M, Besse Faradiba Machzumy, Machzumy Made Susilawati Made Susilawati Magfira Mamonto Mahadi Pardede Mahardika Catur Putriwana Malik Mahardika, Aisyah Putri Rawe Mahdalena Mahdi Mahdi Mahdi Mahidin Fahmie Mahidin Fahmie Mahmuddin Mahmuddin Mahmudin Mahmudin Mahmudin, Tono Maiza Fikri Maiza Fikri Majidah Khairani, Majidah Maman Hariana Manu, Charisal B.S. Maria Yosefina Meinadia Sekar Kinanti Aswirawan Marita Damanik Marjuki Marjuki Maruf, Irma Rachmawati Marwan Effendi Marzuki Masri Ramadhan Masruri 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 Melati Dama Melia Roza, Melia Melly Susanti Melly Susanti Melyana R Pugu Mesak Yandri Masela Miftachul Amri Mira Miranda Mis F Situmeang Mislan Sihite, Mislan MISMIWATI, MISMIWATI MISMIWATI Mitra Musika Lubis Mitranikasih Laia Moch. Subekhan Moch. Sya'roni Hasan Mochamad Gilang A Mubarok Mochamad Irfan Moh Gifari Sono Moh. Erkamim Moh. Gufron Romadhoni Moh. Miftahul Arifin Moh. Samsul Arifin Mohamad Khairi Bin Haji Othman Mohammad Ahmad Bani Amer Mohammad Edy Nurtamam Mohammad Kus Yunanto Mohammad Taqiuddin Mohamad Mohd Kasturi Nor Abd Aziz Mohd Syahrin Mohd Syahrin Mokhamad Eldon Muh Syamsul Arifin Muh. Abduh Anwar Muh. Dzihab Aminudin S Muh. Ihsan Said Ahmad Muh. Rezky Naim Muh. Rezky Naim 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 Afief Mubayyin Muhammad Aga Sekamdo Muhammad Ammar Muhtadi Muhammad Arsyad Muhammad Faisal Muhammad Faqih Annshori 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 Muhammadong Muhdi Late Mukti Ali Mulyadi Mulyadi Munir Tubagus Munir Tubagus Muslahuddin As'ad Musran Munizu Mustofa Mustofa Mustopa Muthalib, Dzulfikri Azis Myra Cahyati Nadia Dwi Irmadiani Naf’an Torihoran Naiyun Untung Utama Najamuddin Petta Solong Najdah Thalib Najdah Thalib Nana Rolina Masloman Nana Suryapermana Nanang Qosim Nanang Yusroni Nanang Zakaria Nanda Hidayati Nanny Mayasari Narendra Jumadil Haikal Ramadhan Nasaruddin Nasaruddin Nashirotun Nisa Nurharjanti Nasruddin Nasruddin Natal Kristiono Navel Oktaviandy Mangelep 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 Nina Triolita Nindy Puspitasari Ningsih, Nurul Hidayati Indra Ningsih, Sulistio Ningsih, Tri Widyastuti Nirwan Mulyatno Nisa Miftachurohmah Nofirman, Nofirman Noor Fazariah Handayani Nopianti, Rina Nova Erliyana Novianty Djafri Novianty Djafri Novidayanti M. Novira Fazri Nanda Ns. Naziyah Nun Arinal Haqqa El Mustafa Nuniek Yuniarti Ningsih Renggaala Nunut Asniar NUR AWWALUNNISA Nur Aziza Komalasari Nur Hakim Nur Hakim Nur Hikmah Huba Nur Khotijah Nur Kurniasari Nurbeti Nurbeti Nurchayati Nurchayati Nurdin I. Muhammad Nurhikmah Paddiyatu Nuridayanti Nuridayanti Nurjanna Ladjin Nurlaili Rahmi Nurlina Aris Nurnaningsih, Rita Nurul Aini Nurul Fadhilah Nurul Hasanah Nurul Saila Nurussama Nuryati Solapari Oggy Akmadani Okevanrianus Putra Hernat Okta Karneli Olyvia Rosalia Opan Arifudin Oskar Hutagaluh Otong Sulaeman PA Andiena Nindya Putri PA Andiena Nindya Putri Pandu Lesmana Paramita Andiani Pardin Lasaksi Parni Parni Pertiwi, Yuarini Wahyu Petrus Jacob Pattiasina Petrus Loo Pirmanta Sebayang Poetri AL-Viany Maqfirah Pramudi Harsono Pratama Dahlian Persadha Pratiwi Subianto Prihantini Prihantini Puji Wahyu Mulyani Pupung Purnamasari Purnamasari, Etika Purwidi Sumaryanto Purwinahyu Purwinahyu Purwoko, Purwoko Puspita, Kori Puspitarini, Erri Wahyu Puteri Aprilani Putra, Trimardi Jaya Putu Gede Subhaktiyasa Qubaila Fazrin Ega Soraya R. Nurhayati Rabith Madah Khulaili Harsya Rachmadi Indra Praja Rachmawati Novaria Raden Ayu Trisnayoni Radityo Kusumo Santoso Rafika Nisa Rahadiyan Surya Rahayu Retnaningsih Rahma Hayati Harahap Rahma Helal Al_ Jbour Rahman Tanjung Rahmat Joko Nugroho Rahmat Joko Nugroho Rahmat Joko Nugroho Rahmat Ramdhani Rahmat Shodiqin Rahmawati Dian Nurani Rahmi Setiawati RAHMI, ELVI Raihana Raihana Ralahallo, Fransiska Natalia Ram, St Wijdanah Ramadhani, Muhammad Ridho Ramdan Yusuf Ramli Semmawi Ramli, Kaharuddin Rani Eka Arini Rani Eka Arini Rani Noeraeni Rasmi Rasna Ratih Andaningsih Ratih Pratiwi Ratna Ayu Dewi Ratna Jaya Ratnawati Yuni Suryandari Ratnawita Ratnawita Raymond Wahyudi Refiana Yuliawati Reihan Putri Rendi Mark Sowaha Duha Rendro Laksmono Rendy Renaldy, S.H., M.Kn.,C.P.Li.,C.P.Arb.,C.P.M.,C.P.C. Rengga Yudha Santoso Rengga Yudha Santoso Renika Hasibuan Renny Lubis Rerin Maulinda Resma Bintani Gustaliza Restu Auliani Retnawati Siregar Retno Dewi Prisusanti Reza Ronaldo Reza, Heru Kreshna Rezky Nurbakti Rhisty Frida Utami Rian Ardianto Rian Mitasari Riani Prihatini Ishak Rianti Setyawasih Ribut Musprihadi Richa Fionasari Rida Ristiyana Rif'ah Shafwah Rifky Lana Rahardian Rika Lidyah Rika Nurhayati Rika Santina, S.H., M.H Riki Astafi Rina Destiana Rinda Riztya Rini Ariyanti Rini Fitrianingrum Rini Fitrianingrum Rini Fitrianingrum RINI HADIYATI Ris Akril Nurimansjah Risa Juliadilla Risman Saripudin Risqah Amaliah Kasman Rissa Megavitry Rita Hayati Rita Zulbetti Rival Pahrijal Rival Pahrijal Riyanti, Apriani Rizal R. Manullang Rizky Abdillah Robby Kurniawan Rollys Suriani Romadhon Rosa Fitriana Rosdiana Rosdiana Arief Tang Rosdiana Imroati Kurnia Tanjung Rosma Ndiak Rostini Rostini Rostini Rosyid Nurrohman Roy Setiawan Rudi Kurniawan Rudy Badrudin Rukimin Rukimin Rully Fildansyah Rully Fildansyah Runik Machfiroh Rusdi Rusdi Rusdi Rusdi Rusdianto Rusdianto Rusiadi Rustiyana, Rustiyana Rusydi Rusydi Ryketeng, Masdar S Pentanurbowo Saadah Erliani 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 Sapta Nur Fallah Saputri, Dwi Yuniasih Sari Mariahma Nova Sipayung Sari, Efti Novita Sarlota Singerin Sarpika Datumula Saryanto Saryanto Satya Arisena Hendrawan Sehan Rifky Sella Antesty Selly Swandari Selvia Junita Praja Selvita Meilansari Septiana Na'afi Septina Elida Sherly Etika Sari Shohib MUSLIM Shohib Muslim Silvia Ekasari Silvia Rahayu Silvia Rahayu Siminto 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 Chadijah Siti Indah Siti Madina Lantong Siti Maria Siti Masruroh Siti Nurhayati Siti Sumiati Siti Yayu Wattiheluw Siti Zuhroh Sitti Hasnah Sitti Rahmah Sitti Ramelan Chadidjah Sofia F Rahmani Solicha Solicha Solihin, Dadin Soni Suardi Sopyan Sopyan Sri Dewi Lisnawaty Sri Dewi Yusuf Sri Haryanto Sri Hermuningsih Sri Isfantin Puji Lestari Sri Mulyono Sri Nurhayati Sri Sumantri Sri Suryani Sri Widiastuti Suarni, Ertati Sudarmanto, Eko Sufri Mashuri Sugeng Karyadi Sugianto, Efendi Sugiarto Sugiarto Sugiharti Sugiharti Suhana Sarkawi Suharto Suharto Suhartono Suhartono Sukini Sukini Sukriyadi Sulaiman Sulaiman A Sulaiman Efendi Siregar Sulaiman Mansyur Sulaiman Sulaiman Sulfianty Sulistiani, Indah Sulistyo Andarmoyo Sulistyo Budi Utomo Sulistyowati, Nur Wahyuning Sumarni Sumarni Sunaeni Sunarmie Sunarmie Sunarmie Sunarto Supriandi Supriandi Supriandi Supriandi Supriandi Supriandi Suprihatin Suprihatin Suprihatin Supriyanto Suratman Suratman Suriadi Suriah Hanafi Suroso Suroso Suryani Sutarto Sutarto Sutono Sutono Suwandi, Prastika Tjeng Syaepudin Syaepudin Oe Syafaat Rudin Syafril Barus Syaiful Pakaya Syamsinar Syamsinar Syamsu Basiri Syamsu Rijal Syamsul Arifin Syamsuri Syamsuri Syarif Hidayatullah Syarif, Mohammad Syarifuddin Syarifuddin Syarifuddin Syarifuddin Syarifuddin Yusuf Syatria Adymas Pranajaya Syawal Aprian Syawal Zakaria T. Saiful Basri Tamrin Lanori Tania Prinita Aulia Mamonto Tanti Widia Nurdiani Tanti Widia Nurdiani Tasrip Tasrip Tati Handayani Tati Handayani Taufik Harahap Taufikin Taufikin Taufiqurokhman Taufiqurokhman Teddy Oswari Teguh Aprianto Teguh Wibowo Tehedi Tehedi Tengku Hasan Basri Tengku Ine Hendriana Tera Lesmana Tera Lesmana Teti Anggita Safitri, Teti Anggita 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 Toto Heriyanto Tri Apriyono Trikoesoemaningtyas Trinandari Prasetya Nugrahanti Trinandari Prasetyo Nugrahanti Triyani Capeg Hadmandho Triyono, Bambang Triyugo Winarko Tungga Bhimadi Karyasa Tupan Tri M Tuti Hartati U. Yuyun Triastuti Ujang Suherman Ulfatun Wahidatun Nisa Ulin Naini Umar Kholil Umi Salawati Umi Setyorini Umi Zunaidah Unika Oktaviani Damau Untung Muhdiarta Upus Piatun Khodijah Urika Urip Sudiana Usman Tahir Usman Tahir Usmany, Paul Utomo, Jepri Vegitya Ramadhani Putri Vera Aryani Vierkury Metyopandi Vina Karina Putri Vivid Violin Wahab Wahab 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 Widya Armalia 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 Yadi Suryadi Yahdinil Firda Nadirah Yahman Yahman Yahya Yahya Yamolala Zega Yamtana Yamtana Yana Priyana Yana Priyana Yance Manoppo Yendri Deswin Yenni Kurnia Gusti Yeti Rohayati 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 Yunia Oktari Yunita Sopiana Yupiter Mendrofa Yusniar Yusniar Yusniar Yusniar Yusran Ilyas Yuswardi Yuswardi Yuyun Suprapto ZA, Saida Zainurossalamia Zainal Abidin Zainal Arifin Zainur Rafik Zami Furqon Zet Abdullah Zulfa Zainuddin Zulkifli Zulkifli Zulvia Trinova Zunan Setiawan