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Journal : Perspektif : Jurnal Ekonomi dan Manajemen Universitas Bina Sarana Informatika

ANALISIS KEBANGRUTAN USAHA DENGAN MULTIPLE DISCRIMINANT ANALYSIS / MDA (Z-SCORE) MODEL ALTMAN PERTAMA MENGGUNAKAN MS. ACCESS PROGRAMMING Suhartono, Suhartono
Perspektif Vol 10, No 1 (2012): MARET 2012
Publisher : www.bsi.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/jp.v10i1.3090

Abstract

Progress of a company is absolutely necessary in the face of global competition today. In the era of globalization and free market, companies are required to continue developing and developed with a very high competitive level. There are many factors that affect the progress of a company starting from the factor of human resources, financial resources external to the company. None of the companies thatwant their business so that the necessary bangrut planning is good and earnest efforts for the company to move forward and survive. Financial statements is one indicator that can measure whether the company was in good health or not. There are many methods of analysis that can be used to measure the performance of the company. One is the method of Altman Z-score. Altman Z-score is the most famous models in predicting bankruptcy of enterprises. This highly accurate method for measuring whether a company in financial difficulties or not. Because of financial difficulties was the beginning of the bankruptcy business. Altman Z-score model using data from the report noted that financial-data to beprocessed into an accurate data. The model is then combined with MS. Access Programming to produce an application that is fast, precise and accurate in predicting bankruptcy of enterprises.
ANALISIS METODE PENYUSUTAN AKTIVA TETAP (PAJAK) PERUSAHAAN MENGGUNAKAN MS. EXCEL Suhartono, Suhartono
Perspektif Vol 8, No 2 (2010): September 2010
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/jp.v8i2.3074

Abstract

One each company must have tangible fixed asset and also one abstracts since asset constitute medium for corporate deep going operational activity, as building or building as office, machine and equipment to get production, vehicle as tool for transportation, etc. as it who can back up all corporate activity. Fixed asset usually have using up term that so long, so is expected gets to give benefit for corporate for many years. But such, benefit that given by fixed asset by and large getting long time gets menurun its using up continually, and causes depreciation happening. Depreciation is process allocation a portion asset derived price become cost  (cost allocation) . Depreciation will ascendant to outgrow its unrealized little that acquired of arithmetic fiscal (taxes). Noted depreciation and is reported by use of depreciation methods for example taxation terminological methods
MENGUKUR KINERJA PERUSAHAAN MENGGUNAKAN ANALISA RASIO LAPORAN KEUANGAN DENGAN MS. EXCEL Suhartono, Suhartono
Perspektif Vol 7, No 2 (2009): SEPTEMBER 2009
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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (976.546 KB) | DOI: 10.31294/jp.v7i2.328

Abstract

In facing emulation of business, every company need to have ability of good management to be able tostand at bay continuing its(the business). One thing important that need to be paid attention by company isfinancial statement ratio analysis. Good financial statement ratio analysis has a real big influence to decisionmaking processes good for the side of intern and also ekstern company so that will assist existence and progress of a company. Analisis' process financial statement ratio will increase meteoric and results accurate data and up to date if utilize computer software on of it by use of Ms. Excel.Key Words: Measuring the performance of the company, Financial Statement Analysis,MS.Excel
ANALISIS KINERJA KEUANGAN PERUSAHAAN MENGGUNAKAN METODE ECONOMIC VALUE ADDED (EVA) DENGAN MICROSOFT VISUAL BASIC Suhartono, Suhartono
Perspektif Vol 10, No 2 (2012): September 2012
Publisher : www.bsi.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/jp.v10i2.3077

Abstract

Competition is increasingly competitive business world in all fields require firms to further improve its performance. Economic Value Added (EVA) is one appropriate method for measuring a company's financial performance. Company's financial performance is the company's achievements in the transaction or the business as measured by capital adequacy, liquidity andprofitability. EVA aims to assess the financial performance of companies that are indicators of the addition of the value of an investment in the form of income and value-based. EVA is useful for measuring the performance of a company that can stand alone without the need for other measures in the form of comparisons with similar companies or to analyze the trend (trend). Oneof the advantages of EVA is used as the basis for assessment of bonuses to employees, especially in the division that provides EVA is more that can be said that the EVA running stakeholders satisfaction concepts. The disadvantage of EVA are based on the belief that investors rely heavily on fundamental approach in reviewing and making decisions to buy and sell particular stocks.With the tool (tools) Ms. Visual Basic Programming, analysis of company financial performance using Economic Value Added (EVA) can more quickly and accurately.
MENGUKUR KINERJA KEUANGAN PERUSAHAAN MENGGUNAKAN ANALISIS DU PONT SYSTEM DENGAN MS. ACCESS PROGRAMMING Suhartono, Suhartono
Perspektif Vol 11, No 1 (2013): Maret 2013
Publisher : www.bsi.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (389.461 KB) | DOI: 10.31294/jp.v11i1.3078

Abstract

Competition higher business world requires companies to further improve their performance in order to continue to compete and survive. To measure the performance of the company can be seen from the annual financial statements. One of the tools for measuring the financial performance of the company is to use the analysis du pont system. Du Pont Analysis System is an analysis that includes activity ratios and profit margins on sales to determine the profitability of the company which aims to determine the efficiency of the use of corporate assets. In these analyzes used Du Pont chart that serves as a chart designed to show the relationship between the return on the investment, asset turnover and profit margin. Du Pont system can be used by the management company to analyze how to improve performance. One of the advantages Du Pont System is to measure the profitability of each product produced by the company so as to know which product potential. Ms. Access Programming as an application programming can be used to simplify the analysis du pont system.
ANALISIS PAJAK PENGAMPUNAN (TAX AMNESTY) ATAS HARTA DALAM NEGERI MENGGUNAKAN MS. ACCESS PROGRAMMING Suhartono, Suhartono
Perspektif Vol 15, No 1 (2017): Maret 2017
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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (129.711 KB) | DOI: 10.31294/jp.v15i1.1506

Abstract

Abstrak - Sebagai salah satu negara berkembang, Indonesia sangat membutuhkan banyak sumberdaya baik sumberdaya manusia maupun sumber daya keuangan dan sumberdaya lainnya untuk membiayai pembangunan di berbagai sektor strategis. Ada banyak cara bagi pemerintah untuk memenuhi kebutuhan dana agar pembangunan infrastruktur dan sektor lainnya dapat terpenuhi. Salah satunya melalui progam pengampunan pajak (tax amnesty).   Tax amnesty adalah kebijakan Pemerintah memberikan penghapusan pajak yang seharusnya terutang tidak dikenai sanksi administrasi perpajakan dan sanksi pidana. Tujuan tax amnesty adalah meningkatkan penerimaan pajak dalam jangka pendek, meningkatkan kepatuhan pajak dimasa yang akan datang, mendorong repatriasi modal atau asset dan transisi ke sistem perpajakan yang baru. Beberapa hal yang menjadi pertimbangan pemerintah sehingga menerapkan program tax amnesty yaitu underground economy, pelarian modal ke luar negeri secara illegal dan rekayasa transaksi keuangan yang mengakibatkan kehilangan potensi penerimaan pajak. Ada tiga kelompok tarif dalam tax amnesty, yaitu tarif uang tebusan atas harta di dalam wilayah RI atau di luar wilayah yang direpatriasi, tarif tebusan atas harga di luar wilayah RI tanpa repatriasi dan tarif tebusan bagi Wajib Pajak (WP) Usaha Mikro, Kecil dan Menengah (UMKM).  Keyword: Pajak Pengampunan, Harta Dalam Negeri 
ANALISIS PAJAK PENGHASILAN PASAL 21 (PPh 21) UNTUK PEGAWAI TETAP DENGAN MS. ACCESS PROGRAMMING suhartono, Suhartono
Perspektif Vol 11, No 2 (2013): SEPTEMBER 2013
Publisher : www.bsi.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (464.659 KB) | DOI: 10.31294/jp.v11i2.6024

Abstract

Pajak sebagai salah satu sumber  pendapatan negara mempunyai peranan yang sangat penting untuk membiayai semua pengeluaran termasuk pengeluaran pembangunan. Untuk itu peningkatan pemasukan dari sektor pajak sangat di tingkatkan akhir-akhir ini seperti Pajak Pertambahan Nilai (PPN) yang mengalami kenaikan. Kenaikan Pajak Pertambahan Nilai (PPN) ini cukup membuat resah masyarakat luas karena akan sangat berpengaruh langsung terhadap dunia usaha. Dilain pihak bagi Pemerintah, kenaikan Pajak Pertambahan Nilai (PPN) sangat menguntungkan dan berpengaruh secara signifikan terhadap pendapatan dari penerimaan sektor pajak dalam Anggaran Pendapatan dan Belanja Negara APBN. Salah satu jenis pajak yang mengalami kenaikan adalah kenaikan Penghasilan Tidak Kena Pajak (PTKP)  PPh Pasal 21 untuk pegawai tetap tahun 2013. Berbeda dengan jenis pajak lainnya, kenaikan pajak ini justru memberikan angin segar bagi semua Wajib Pajak. Dalam analisis ini digunakan ilustrasi data wajib pajak orang pribadi pegawai tetap dengan membandingkan antara Penghasilan Tidak Kena Pajak (PTKP)  lama dengan Penghasilan Tidak Kena Pajak (PTKP) baru sehingga dapat dianalisis dan diketahui jumlah  PPh Pasal 21 terhutang setiap tahunnya yang wajib di bayar oleh Wajib Pajak orang pribadi.Ms. Access Programming sebagai salah satu aplikasi pemrograman dapat digunakan untuk mempermudah dalam menganalisis PPh Pasal 21 Pegawai Tetap.
ANALISIS METODE PENYUSUTAN AKTIVA TETAP TERHADAP PERHITUNGAN BIAYA POKOK PENJUALAN (COST OF GOODS SOLD) DAN LABA PERUSAHAAN MENGGUNAKAN MS. EXCEL Suhartono, Suhartono
Perspektif Vol 9, No 2 (2011): SEPTEMBER 2011
Publisher : www.bsi.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3171.449 KB) | DOI: 10.31294/jp.v9i2.6192

Abstract

Aktiva tetap (selain tanah) memerlukan biaya penyusutan yang dialokasikan selama umur ekonomisnya untuk menghasilkan pendapatan. Pembebanan penyusutan merupakan suatu pengakuan terhadap penurunan nilai ekonomis suatu aktiva tetap. Kebijakan dalam memilih metode penyusutan aktiva tetap sangat diperlukan, karena akan sangat menentukan biaya pokok penjualan dan jumlah laba yang akan diperoleh. Perusahaan dapat memilih metode penyusutan untuk kepentingan perolehan laba maupun untuk kepentingan pajak. Dengan laba yang kecil, maka pajak yang dibayarkan juga kecil. Sebaliknya jika perusahaan menginginkan laba yang besar maka resikonya pajak yang dibayarkan juga akan besar.
Kebijakan Revaluasi Aktiva Tetap dalam Strategi Perpajakan dan Rasio Debt to Equity Ratio ( Studi Kasus PT Pecete) Murifal, Badar; Suhartono, Suhartono
Perspektif Vol 17, No 2 (2019): September 2019
Publisher : www.bsi.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (667.462 KB) | DOI: 10.31294/jp.v17i2.6284

Abstract

Abstract ? The use of historical value (acquisition price) makes the asset value lose its relevance because it does not reflect the current value so it needs to be read carefully. Some credit analysts request appraisal assistance to reassess fixed assets if they are to be used to determine the amount of credit and the feasibility of the entity to receive credit. But historical values have advantages in terms of reliability. Historical value is based on the acquisition price at the time of purchase so that the evidence and its value can be verified. While the fair value or current value for fixed assets is not easily obtained because there is no active market price for fixed assets. If determined by the company allows bias in the assessment. Appraisal assessments can provide mixed results if the assumptions used are different. To avoid the value of assets still losing relevance, a company can revaluate its fixed assets by following the regulations that apply according to PSAK, its laws and regulations regarding taxation and regulations from the decisions of the finance minister. Revaluation is one method of valuing fixed assets. If an entity chooses to use the revaluation method, this method must be applied consistently by the company. Companies may not only use the occasional revaluation method for the purposes mentioned above, but the revaluation must be carried out regularly.
Co-Authors A J Endharta A. Haris A. Rusgiyono Abdul Hamid Abdul Haris Abdul Karim Achmad Mauludiyanto Adi Soeprijanto Aditia, Dita Selvia Ag Soemantri Agus Setyawan Agus Subagio Agus Suwandono Agustinus Soemantri Ahmad Arsyadmunir, Ahmad AHMAD MUNIR Ahmad Sulaeman Aiman Farag Mohammed Ali, Aiman Farag Mohammed Aisiah Aisiah, Aisiah Aji Winara Aji, Mahendra Puji Permana Akhmad Fathurrohman al azizi, aulia Albertus Ata Maran Ali Rosidi Alice Ximenis Naben Alif Rahman Dhani Alim, Kusuma Yati Amalia Sakina, Nova Ana Setyowati Anggraeni, Ika Esti Anggun Marlina Puspitasari, Anggun Marlina Ani Margawati Anies Anies Anna Nur Nahari, Anna Nur Apoina Kartini Apryanti, Yohana Putri Ardiani, Hanifah Ari Dwi Kurniawati, Ari Dwi Ari Suwondo Arif Harjanto Arifian Rahman Arimoto, Takafumi Aris Puji Widodo Aris Sudomo, Aris Armini, Ni Kadek Arnelli Arnelli Arono Arono Artikasari, Artikasari Arulita Ika Fibriana Arum Siwiendrayanti Arum, Silfia Sekar Ary Widiyanto Aryanti, Yulia Ashanur Jenni, Ashanur Asril Aminullah Astari, Karina Ayu Cintya Paraswati, Ayu Cintya B. Raharjo Bagoes Widjanarko Bahati, Rahayuni Basuki Basuki Bayu Surarso Beni Lestari, Beni Beta Noranita Boediman, Drajat Boediman, Drajat Bon, Abdul Talib Bin Brodjol Sutijo BRW. Indriasari, BRW. Budhi Setianto budi manfaat, budi Budi Santosa Budi Setiawan Budianto, Anwar Budiyono Budiyono Cahya Rosyida, Desta Ayu Castro, Toto Castro, Toto Chamdani, Muhammad Chandra, Annisa Christian Lilik Henry, Christian Lilik Corry Wahyuni Hidayat, Corry Wahyuni Cut Nanda Defira, Cut Nanda Cut Yulvizar D. Ispriyanti Dana, I Made Gde Meranggi Dana, I Made Gde Meranggi Darmayanti, Tri Darmayanti, Tri Darsono Darsono Darwis, Darsef Dasrul Dasrul Dedi Dedi Dedi Hariyanto, Dedi Dedi Natawijaya Dedy Dwi Prastyo Deny Yudi Fitranti Devi Valeriani Dewanti, Nikie Dewi Andriyani Dharminto Dharminto Dhoriva Urwatul Wutsqa Diah Rahayu Wulandari Diah Ratnasari Dian Rahmawati Dias Aji Bantarwati Didik Setiyo Widodo Dina Tania Dinda Rachma Anggiani, Dinda Rachma Diyah Fatmasari Djalal Er Riyanto Djokomoeljanto, Sri Dwi Astuti, Siti Choirul Dwi Kusrianto Putro, Dwi Kusrianto Dwi Marinajati Dwi Novitasari Dwi Pudjonarko Dwi Wastoro Dadiyanto, Dwi Wastoro Dyah, Dyah E. Setiawati Edy Suryadi Eijsvogels, Thijs Eka Sudarsana Eko Adi Sarwoko Eko Eko Sediyono Eko Sediono Eko Sediyono Endang Ambarwati, Endang Endang Pujiastuti, Rr Sri Eni Mahawati Enny Dwi Lestariningsih, Enny Dwi Epa Suryanto Erdawati Erdawati, Erdawati Erlin Fitria Dewi, Erlin Fitria Erna Setiawati, Erna Esty Kurniasih, Esty Esty Yunita Sari, Esty Etik Susanti, Etik F. Ariyanto Fachrul Kurniawan Faisal, Muh Falah, Nurul Fanoeel Thamrin Fany Aditya Rahman Farikhin Farikhin Faturohman, Akhmad Fauziah, Syifa Fauziyyah, Rizqiana Fernando, Okta Fidiyatun Fidiyatun Firdaus, Ismi Zahrotul Firdaus, Zulfia Fitria Agustina Fitriani, Ella Frayudha, Angga Debby Gamantyo Hendrantoro Gasela, Fitria Gautama, Mada Ghassani, Fildzah Gumono Gumono, Gumono Gunawan Gunawan H. Sutanto Hadinata, Erlangga Hajar, Muhammad Abduh Ibnu Hamidah, Tasya Hanafi Kamarz Hanan Lanang Dangiran, Hanan Lanang Handini, Yuslinda Dwi Hapsari, Ratih Indri Hardhono Susanto Hari Ismanto Hartanti Hartanti, Hartanti Hartuti Purnaweni Haryanto Haryanto Hasanah, Zahrotun Hayati, Amalia Mustika Helmi Arif Wibawa Helmie Arif Wibawa Hendra Budi Sungkawa, Hendra Budi Henry Setyawan, Henry Herdina, Sela Putri Heri Kuswanto Heri Nugroho Heri Susanto Heriyadi, Nur Widi Astanto Agus Tri Herni Utami Hertanto Wahyu Subagio Heru Tjahjana Hery Setiawan, Hery Hery Setiyawan Hiasa, Fina Hidayat, Syarief Thaufik I Made Sudiana I Made Widagda, I Made I. Marhaendrajaya Ibrahim, Mochammad Malik Ida Ariyanti, Ida Ika Nur Jannah, Ika Nur Ikawati, Kartika Ike Ani Windiastuti Ikrar Hanggara, Ikrar Ilafi Andalita Ilmiyah, Nita Imaduddin, Dani Imam Djamaluddin Mashoedi Imam Husni Al Amin Imam Suyanto Imelsa Ika Wulandari, Imelsa Ika Imran, Bahtiar INDARTI, TITIK Indi, Endah Rinsania Indramawan, Anik Iqbalsyah, T.M. Iqlima Safitri, Iqlima Irma Dewiyanti Irmawati Irmawati Iskandar, Arif Ismaini Ismaini Isnawati, Salafiyah Izza Hananingtyas J. E. Suseno Jamaludin Jamaludin James Khristian Imbiri Jamilah Jamilah Jatmiko Endro Suseno JC. Susanto Joharman Joharman Juliana, Cut Juwana, Ferditia Karna Kamilah Budhi Kamilah Budhi R, Kamilah Budhi Karimizzah, Diyani Ayu Kartika Chrysti Suryandari Kartika Imam Santoso, Kartika KARTINI ERIANI Karyadi, Hari Khasanah, Wahyu Khoiriyah Khoiriyah Khoirul Huda Khoirunnisa, Anis Khotimah, Khusnul Kiki Ferawati Kintan Arifa Shafirin, Kintan Arifa Kiswanto Kiswanto Komsiyah, Komsiyah Kurniawati, Yasinta Dian Kushartantya Kushartantya Kusmiyati Tjahjono Kuswandari, Diah Kuswaningrum, Okta Kuswati Kuswati Kusyogo Cahyo Laila Kamilla Laila, Ratih Larasati, Yuniar Widya Laraswati, Iranada Lee, Muhammad Hisyam Lenni Arta F.S. Sinaga, Lenni Arta F.S. Lentho, Jessie Novriani Lestari, Susanti Lily Gunawan Lince Bulutoding, Lince Lokaprasida, Prameshi Lopulalan Octovianus, Lopulalan Lukman Hakim Lukmono, Djoko Tri Hadi M ROMLI, M M. Arifin M. Haris Qamaruzzaman M. Izzati M. Nur M. Zen Rahfiludin Ma'arif, Muhammad Imam Mado, Ismit Mahalul Azam Mardiyono Mardiyono Maria Mexitalia Martha Irene Kartasurya Martini Martini Marwanto, Andriana Masfufatun Juni, Masfufatun Maskinah, Eni Mateus Sakundarno Adi, Mateus Sakundarno Mateus Sakundarno, Mateus Maulidah, Nashri Maulidiyah Salim Mauridhi Hery P Melawati, Cyntia Meliana Sari, Meliana Metusala, Destario Mexitalia Setiawati Mifbakhuddin Mifbakhuddin, Mifbakhuddin Miftahul Munir, Miftahul Mindhayani, Iva Mintowati, Mintowati Mochammad Abdul Mukid, Mochammad Abdul Mochammad Arbi Hadiyat Mohammad Sulchan Mohammad Zen Rahfiludin Monitasari, Diah Mubarok, Muhammad Sulthan Muchlis Achsan Udji Sofro Muchtar Mawardi Mufidatul Khasanah, Mufidatul Muhammad Nur MUHAMMAD RIZAL Muntoha Muntoha Murifal, Badar Murni, Ni Nengah Arini Mursid Rahardjo Musbir Musbir Muslih Muslih Mustafid Mustafid Mustafidah, Luthfiyatul Mustofa, Siti Maisaroh Mutmainna, Mutiara Mutmainnah Mutmainnah Nafngiyana, Ulin Narapadia, Febri Ngadiyono Ngadiyono, Ngadiyono Ngatman, Ngatman Ni Luh Sakinah Nuraini, Ni Luh Sakinah Niki Astorina Yunita Dewanti, Niki Astorina Yunita Nikie Astorina Yunita Dewanti Nimah, Anis Nikmatun Novi Hidayati Novia Rina Dewi Novianti, P.W. Nugroho Nugroho Nur Azizah, Eka Putri Nur Endah Wahyuningsih Nur Endah Wahyuningsih Nur Fadhilah Nur Faizah Nur Khafidhoh, Nur Nurdin Bahtiar Nuretza, Juwita Ayang Nurhalimah, Septina Restu Nurjazuli Nurjazuli Nurjazuli Nurjazulil, Nurjazuli Nurmala, Esti Nyoman Suci Widyastiti Ofianto Ofianto, Ofianto Oktariza, Minanda Olha Musa, Olha Onny Setiani Palupi, Bening Sri Pamuji, Siti Erniyati Berkah Pandiangan, Paken Paristiowati, Maria Parmin, J. Parmitasari, Rika Dwi Ayu Pasiyan Rahmatullah Patma, Rosi Patta, Abd Rahman Patta, Abd. Rahman Pradita, Ekky Resha Prakoso, Aryo Pramukarso, Dodik Tugasworo Pratami, Azmi Zakiyya Prihati Prihati Priyo Sidik Sasongko Priyono Priyono Pujiono Pujiono Purhadi Purhadi Purnomo Sidhi Purwa, Taly Purwadi, Agus Joko Puspita, Intan Dewi Putra, Tatag Kurnia Putri Setyo Wulandari, Putri Setyo Putri, Nurbiah Saheba R. Djoko Nugroho, R. Djoko R. Hariyati R. Hastuti Rachmawati, Latifa Rahmadani, Ayu Ramadhani, Achmad Rani Novianis Rizky Saputri, Rani Novianis Rizky Rara Marisdayana, Rara Rasipin Rasipin Ratna Dian Kurniawati, Ratna Dian Ratna Hidayah, Ratna Ratnasari Kusumawati Rebecha Prananta, Rebecha Renny Elfira Wulansari Rianasari Rianasari, Rianasari Riandi, Masfa'if Rifatul Masrikhiyah, Rifatul Rio Kurniawan Ririn Sulpiani Risa Nursanty Rismawati Rismawati Riwayatiningsih, Rika Riyandika Andhi Saputra Riyaningsih Riyaningsih Roesipin, Sri Wahyuningsih Rofi'i, Muhamad Rokhmaniyah Rokhmaniyah, Rokhmaniyah Ronny Ronny Rosnizar, Rosnizar Roziana Roziana, Roziana RRJ. Sri Djokomoeljanto Rudi Anshari, Rudi Rudi Pangarsaning Utami Rukmanah, Rukmanah Rusiyati Rusiyati Ryana Ayu Setia Kurniasari S. Tana sabil sabil, sabil Saepudin, Malik Safira Fatichaturrachma, Safira Safitri, Nurul Febi Safitri, Tria Mugi Safriansyah Safriansyah Sah, Suciati Sah, Suciati Salehah, Novi Ajeng Salimi, Moh Salimi, Moh Samekto, Marek Samiyati, Menik Samsul N Hidayat, Samsul N Samuel Samuel Sandhi, Dwi Pungky Ari Sandra, Tuti Sandra, Tuti Santi Puteri Rahayu Santoso, Rame Santoso, Yusuf Dwi Sapruddin Sapruddin Sari, Betania Ratna Sari, Nisa Sarwendah Dewi Astuti, Sarwendah Dewi Satria Gunawan Zain, Satria Gunawan Satriyo Adhy Selamat Budijitno Seno, Heri Nugroho Hario Setiawan, Anton Setyarsih, Liani Shofa Chasani Sholichah, Amaliyah Mutiatus Sholihati, Nina Siti Fatimah Siti Fatimah Muis Siti Maghfirotun Amin Siti Zaenab Slamet Budiono Slamet Handoko Slamet Handoko Handoko Slamet Widodo Soeharyo Hadisaputro Soewardini, Herfa Maulina Dewi Sofia Sofia, Sofia Sofro, Muchlis AU Sofro, Muchlis AU Sofyan Cholid, Sofyan Soleh Mulyana Solihati, Euis Novi Sri Handayani Sri Mulyaningsih Sri Rahayu Sri Ratna Rahayu, Sri Ratna Sri Sumiyati Sri Wahjuni Sri Wahyuni Sri Wahyuningsih Sri Winarni Sriharyani, Leni Subagio, Hertanto W. Subagio, Hertanto W. Subanar Subanar Subiharto Subiharto Suci Rahmadani Sucipta Sucipta Sudarno Sudarno Sudarto, Yoharwan Dwi Sudirman Sudirman Sugeng Purnomo Sugito Sugito Suhari Suhari Suharyo Hadisaputro Suhermi, Novri Sukro, Sukro Sulistiawati Sulistiawati SULISTIYANI SULISTIYANI Sulistya, Angga Dwi Sulistyani Sulistyani Sulistyawati Sulistyawati Sumarno Sumarno Supangat Supangat, Supangat Suparno Suparno Supriyana Supriyana, Supriyana Suratman Suratman Suripto Suripto Suryati Kumorowulan Susilowati, Devi Ayu Susilowati, Devi Ayu Sutardi Sutardi Suwito Suwito Suyono Suyono T. Windarti Tati Tati Tatiek Dyah Wardani, Tatiek Dyah Thamrin, Jumianti Lestari Thamrin, Jumianti Lestari Theresia Patty, Fara Imelda Theresia Ristadeli Titi Suherni Titi, Dea Astri Titiek Praptini, Titiek Tjahjono Kuntjoro Tjahjono, Achmad Toni Prahasto Tresnasari, Suci Tri Joko Tri Murti Tri Saptuti Susiani, Tri Saptuti Trimanto Trimanto Trismianto Asmo Sutrisno Sutrisno Triwid Syafarotun Najah, Triwid Syafarotun Ucu Cahyana, Ucu Udi Harmoko Udin Bahrudin, Udin Ulandari, Githa Ulfa Nurullita Umi Athiyah, Umi Umrah, Siti Undang, Undang Utami, Nunik Tri Virana, Irna Vita Ratnasari W. H. Rahmanto Wahono, Puji Wahyu Utami, Wahyu Wibowo, Yermia Nugroho Agung widowati widowati Widyastuti, Setyana Wijaya, Norra Hendarni Windarningsih, Farida Windi Rayina Rosa Winita Sulandari Wiwid Widiyatni, Wiwid Wiwit Artika Yadanur Alim Yahya, M Ubayu Yana, Grandiz Fairoza Yanti, Nafri Yohanes, Budinuryanta Yuliani, Hamda Yulianto, Mochamad Rizal Yulistio, Didi yundri, yundri Yuniawatika Yuniawatika, Yuniawatika Yunik Susanti Yunita Alfabet, Cristin Oktaviani Goslesia Yunita Ardilla Yunita Dewanti, Nikie Astorina Yunitasari, Esty Yusniar Hanani D., Yusniar Yusniar Hanani Darundiati Z. Muhlisin Zaki, Solikhin Zaman, Achmad Qomaru Zenurianto, Mohamad