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Medical Journal Faculty of Medicine Muhammadiyah Surabaya Langkawi: Journal of The Association for Arabic and English SOSIOHUMANIKA Tawarikh : Journal of Historical Studies Jurnal Riset Akuntansi dan Keuangan Cyberspace: Jurnal Pendidikan Teknologi Informasi Jurnal Ilmiah Matrik Agrintech: Jurnal Teknologi Pangan dan Hasil Pertanian IKRA-ITH Informatika : Jurnal Komputer dan Informatika Jurnal Ekobistek ADMINISTRASI PUBLIK Indonesian Journal of Obstetrics and Gynecology (Majalah Obstetri dan Ginekologi Indonesia) Administratio : Jurnal Ilmiah Administrasi Publik dan Pembangunan Media Ilmu Kesehatan Scientific Journal of Reflection : Economic, Accounting, Management and Business Jurnal Penelitian Perikanan Indonesia JURNAL KEPARIWISATAAN Jurnal Ilmiah Adiraga : Jurnal Penelitian Olahraga Journal of Maternal and Child Health JISTech (Journal of Islamic Science and Technology) Visualita : Jurnal Online Desain Komunikasi Visual Journal of Education Action Research International Journal of Supply Chain Management Islaminomics: Journal of Islamic Economics, Business and Finance SCIENTIA JOURNAL International Journal of Public Budgeting, Accounting and Finance Ayumi : Jurnal Budaya, Bahasa, dan Sastra Prosiding Semhavok MEDIA INFORMASI jurnal Ilmu Pertanian (Agricultural Science) JFIOnline Metalurgi Jurnal Ilmiah Wahana Bhakti Praja YARSI Medical Journal Jurnal Aplikasi Akuntansi Jurnal Smart Keperawatan Bravo's : Jurnal Program Studi Pendidikan Jasmani dan Kesehatan Jurnal Riset Akuntansi Aksioma Jurnal Fokus Elektroda : Energi Listrik, Telekomunikasi, Komputer, Elektronika dan Kendali International Journal for Educational and Vocational Studies MAGISTRA: Jurnal Keguruan dan Ilmu Pendidikan Hisbah: Jurnal Bimbingan Konseling dan Dakwah Islam JURNAL IT: Media Infromasi STMIK Handayani Makassar MULTINETICS Jurnal Penelitian dan Pengkajian Ilmu Pendidikan: e-Saintika Instructional Development Journal Jurnal Kesehatan Karya Husada Altasia : Jurnal Pariwisata Indonesia International Journal of Engineering and Emerging Technology The Journal of Society and Media Jurnal Ekonomi Jurnal Teknologi Dan Sistem Informasi Bisnis IMARA : Jurnal Riset Ekonomi Islam PARETO : Jurnal Ekonomi dan Kebijakan Publik Jurnal Civic Hukum Media Agribisnis JO (Jurnal Olahraga) Physics Education Research Journal Dinasti International Journal of Digital Business Management Jurnal Manajemen Bisnis EDUNursing Jurnal Tanah dan Iklim International Journal of Business, Humanities, Education and Social Sciences (IJBHES) International Journal of Environment, Engineering, and Education Jurnal TIKOMSIN (Teknologi Informasi dan Komunikasi Sinar Nusantara) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam JAREE (Journal on Advanced Research in Electrical Engineering) International Journal of Environment, Engineering & Education Journal of Agri Socio Economics and Business SENADA : Semangat Nasional Dalam MengabdI Fokus Elektroda: Energi Listrik, Telekomunikasi, Komputer, Elektronika dan Kendali) CIVICS: Jurnal Pendidikan Pancasila dan Kewarganegaraan Mitra Akademia: Jurnal Pengabdian Masyarakat Jurnal Kepariwisataan Jurnal Penelitian Pendidikan Matematika Majalah Ilmiah Manajemen dan Bisnis Jurnal Abdi Masyarakat Indonesia Jurnal Difusi Abdimas Langkanae Jurnal An-Nufus Dinamika Kesehatan: Jurnal Kebidanan dan Keperawatan Journal of Nursing Invention INSANIA : Jurnal Pemikiran Alternatif Kependidikan Prisma Sains: Jurnal Pengkajian Ilmu dan Pembelajaran Matematika dan IPA IKIP Mataram Jurnal Abdimas Independen
R. Sapto Hendri Boedi Soesatyo
Fakultas Ekonomi Dan Bisnis Universitas Mataram
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Journal : Jurnal Aplikasi Akuntansi

 1 
KINERJA KEUANGAN DAN HARGA SAHAM Atikah, Siti; Hendri BS, RR Sapto; Rakhmawati, Intan; Suhaedi, Wirawan; Rosyida, Baiq
Jurnal Aplikasi Akuntansi Vol 1 No 2 (2017): JAA - Jurnal Aplikasi Akuntansi, April 2017
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1041.624 KB)

Abstract

Salah satu faktor yang menjadi bahan pertimbangan seorang investor atau calon investor saham dalam menentukan harga tawaran beli  maupun tawaran jual adalah kinerja keuangan. Berbagai literatur menyatakan bahwa mahal atau murahnya harga saham ditunjukkan oleh kinerja keuangan. Penelitian ini bertujuan untuk menguji secara empiris arah atau hubungan kinerja keuangan dengan harga saham  pada  perusahaan  sektor  pertanian dan sektor pertambangan pada periode 2013 hingga 2015. Penelitian ini juga mengelompokkan kinerja keuangan berdasarkan harga saham yang kurang dari Rp 500 dan harga saham diatas Rp 500  Hasil analisis menunjukkan bahwa current ratio, debt to equity ratio, net profit margin, return on equity, earning per share, dan price earning rasio perusahaan  sektor  pertanian  memiliki  arah  yang  negatif  terhadap  harga saham, sedangkan arah positif ditunjukkan oleh asset turnover ratio, debt to total asset, financial leverage dan gross profit margin. Hasil yang berbeda terjadi   pada   harga saham   perusahaan   di   sektor   pertambangan.   Aset turnover ratio, debt to total asset, financial leverage, gross profit margin dan price earning ratio perusahaan sektor pertambangan memiliki arah yang negatif terhadap harga saham.
PERAN SISTEM INFORMASI AKUNTANSI DALAM PENYALURAN KREDIT PADA PERUSAHAAN JASA PERBANKAN Hilendri, Bq. Anggun; B. S., Sapto Hendri
Jurnal Aplikasi Akuntansi Vol 3 No 2 (2019): JAA - Jurnal Aplikasi Akuntansi, April 2019
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1374.153 KB) | DOI: 10.29303/jaa.v3i2.53

Abstract

Banks are one of institution, where the main activities are in the financial sector. One of the financial activities carried out by banks is in granting credit. The existence of Mataram BTN Bank has a very important role in encouraging development and increasing economic growth in Mataram. However, the problem in lending is how to minimize the risk of bad credit. With the existence of the role of an adequate accounting information system in the process of granting credit shows an attitude of caution in the banking itself. This research will focus on lending with house collateral at the Mataram BTN bank. This type of research is descriptive. Respondents in this study were Supporting Deputy Branch Managers and accounting control units. The results of the study show that the credit giving accounting information system applied at Mataram BTN bank is effective and can support the internal control system. The practical implications of this research are expected to provide a view to other banking service companies that the accounting information system in lending is very important. With the existence of an effective accounting information system will produce information that is in accordance with needs, accurate, functioning and can be trusted.
KINERJA KEUANGAN DAN HARGA SAHAM Siti Atikah; RR Sapto Hendri BS; Intan Rakhmawati; Wirawan Suhaedi; Baiq Rosyida
Jurnal Aplikasi Akuntansi Vol 1 No 2 (2017): Jurnal Aplikasi Akuntansi, April 2017
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1041.624 KB) | DOI: 10.29303/jaa.v1i2.3

Abstract

Salah satu faktor yang menjadi bahan pertimbangan seorang investor atau calon investor saham dalam menentukan harga tawaran beli maupun tawaran jual adalah kinerja keuangan. Berbagai literatur menyatakan bahwa mahal atau murahnya harga saham ditunjukkan oleh kinerja keuangan. Penelitian ini bertujuan untuk menguji secara empiris arah atau hubungan kinerja keuangan dengan harga saham pada perusahaan sektor pertanian dan sektor pertambangan pada periode 2013 hingga 2015. Penelitian ini juga mengelompokkan kinerja keuangan berdasarkan harga saham yang kurang dari Rp 500 dan harga saham diatas Rp 500 Hasil analisis menunjukkan bahwa current ratio, debt to equity ratio, net profit margin, return on equity, earning per share, dan price earning rasio perusahaan sektor pertanian memiliki arah yang negatif terhadap harga saham, sedangkan arah positif ditunjukkan oleh asset turnover ratio, debt to total asset, financial leverage dan gross profit margin. Hasil yang berbeda terjadi pada harga saham perusahaan di sektor pertambangan. Aset turnover ratio, debt to total asset, financial leverage, gross profit margin dan price earning ratio perusahaan sektor pertambangan memiliki arah yang negatif terhadap harga saham.
PERAN SISTEM INFORMASI AKUNTANSI DALAM PENYALURAN KREDIT PADA PERUSAHAAN JASA PERBANKAN Bq. Anggun Hilendri; Sapto Hendri B. S.
Jurnal Aplikasi Akuntansi Vol 3 No 2 (2019): Jurnal Aplikasi Akuntansi, April 2019
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1374.153 KB) | DOI: 10.29303/jaa.v3i2.53

Abstract

Banks are one of institution, where the main activities are in the financial sector. One of the financial activities carried out by banks is in granting credit. The existence of Mataram BTN Bank has a very important role in encouraging development and increasing economic growth in Mataram. However, the problem in lending is how to minimize the risk of bad credit. With the existence of the role of an adequate accounting information system in the process of granting credit shows an attitude of caution in the banking itself. This research will focus on lending with house collateral at the Mataram BTN bank. This type of research is descriptive. Respondents in this study were Supporting Deputy Branch Managers and accounting control units. The results of the study show that the credit giving accounting information system applied at Mataram BTN bank is effective and can support the internal control system. The practical implications of this research are expected to provide a view to other banking service companies that the accounting information system in lending is very important. With the existence of an effective accounting information system will produce information that is in accordance with needs, accurate, functioning and can be trusted.
SISTEM E-FILING SEBAGAI UPAYA DIREKTORAT JENDERAL PAJAK DALAM MENINGKATKAN KEPATUHAN WAJIB PAJAK E-FILING SYSTEM AS A GENERAL DIRECTORATE OF TAXES EFFORTS IN INCREASING TAXPAYERS COMPLIANCE Bq. Anggun Hilendri; Sapto Hendri BS
Jurnal Aplikasi Akuntansi Vol 4 No 1 (2019): Jurnal Aplikasi Akuntansi, Oktober 2019
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (170.893 KB) | DOI: 10.29303/jaa.v4i1.63

Abstract

This study seeks to provide an overview of the use of information technology carried out by individual taxpayers in this case the State Civil Apparatus in fulfilling their tax obligations through the taxation information system developed by the General Directorate of Taxes. This study aims to determine the compliance of the State Civil Apparatus taxpayers who are registered with the Pratama Praya Tax Service Office in reporting their tax returns using e-Filing. The existence of a system provided by the General Directorate of Taxes can improve taxpayer compliance, especially State Civil Apparatus individual taxpayers because it is now easier to carry out tax obligations, namely reporting tax returns without having to queue at the Tax Service Office especially the Praya Pratama Tax Office so that tax administration runs effectively and efficiently. Data transmission of Notification Letter can be done anywhere and anytime, where the data will be sent directly to the database of the General Directorate of Taxes with internet facilities that are distributed through the website of the General Directorate of Taxes. But in reality the process to make taxation efficient through e-Filing facilities is not as easy as imagined, for example the difficulties experienced by taxpayers in entering their tax document data because there are still many taxpayers who do not fully understand how to submit tax returns electronically available on services the website of the General Directorate of Taxes. Therefore, the socialization to taxpayers, especially the State Civil Apparatus, was further increased so that there was an increase in the compliance of taxpayers from year to year.
AKUNTANSI PERSPEKTIF USAHA MIKRO KECIL MENENGAH (SURVEI PADA UMKM DI KOTA MATARAM) Bq. Anggun Hilendri; Sapto Hendri BS; L. Takdir Jumaidi; D. Tialurra Della Nabila
Jurnal Aplikasi Akuntansi Vol 4 No 2 (2020): Jurnal Aplikasi Akuntansi, April 2020
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (155.945 KB) | DOI: 10.29303/jaa.v4i2.78

Abstract

Accounting information has an important role to achieve business success, including for small businesses. Accounting information can be a reliable basis for decision-making in managing small businesses, including market development decisions, pricing and others. The purpose of this study was to determine the perspectives of MSMEs owners about the accounting and financial management of their businesses. Based on the research results, perspective accounting MSMEs owners in the Mataram city is limited by income record and expenditure only or simple bookkkeeping. Financial management is done simply by knowing the initial capital has returned and the remaining results of operations are profit Keywords: accounting, financial management
PEMBARUAN PENGELOLAAN KEUANGAN DESA MELALUI SDG’S DESA: DAPATKAH MENUTUP KETERBATASAN SISTEM KEUANGAN DESA? (STUDI PADA DESA DI KABUPATEN LOMBOK BARAT) Intan Rakhmawati; Sapto Hendri BS.; Wirawan Suhaedi
Jurnal Aplikasi Akuntansi Vol 6 No 2 (2022): Jurnal Aplikasi Akuntansi, April 2022
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v6i2.125

Abstract

The village government is a work unit under four ministries. In the financial aspect, the village government is regulated by the Ministry of Home Affairs, Ministry of Finance, Ministry of Villages, Development of Disadvantaged Regions, and Transmigration. Meanwhile, in the aspect of transparency, village government is regulated by the Ministry of Information and Communication, as well as Villages, Development of Disadvantaged Regions, and Transmigration. The complexity of regulations from four ministries is added to the direction of village financial management performance using the SDG's (Sustainable Development Goals) concept, with 247 indicators in it, since 2021. This study aims to analyze the perception and understanding of village financial management officers and village assistants, with the new village financial system pattern, which is set by the Village, Development of Disadvantaged Regions, and Transmigration and the Ministry of Home Affairs. The target village is a developing village. Based on the type of research, this research has the theme of public accounting that leads to behavior and systems, with an exploratory interpretive descriptive type of research. As a result, there has been no integration of SDG's data collection from Ministries, agencies, and agencies related to SDG's data.
Co-Authors . SUKRISTIYONUBOWO A.A Ngurah Narendra A.T. Aman Abdul Basid Abdul Latief Abadi Abdul Waris Adi Sucipto, Adi Adli, Jeri ADRIANI ADRIANI Agustina Merdekawati Ahmad Ahsin Kusuma Mawardi Ahmad Fauzi Habiba Chozin Ahmad Marzuki Ahmad Yani T Ali Agus Ali Djamhuri Alimuddin Laapo Alma Pratiwi Alpandari, Heny Amelia Widiatuti Ana Majdawati Anak Agung Gede Sugianthara Ancah Caesarina Novi Marchianti Andralia Mayangsasati Andrean Dikky Pradhana Putra Andri Purwandari Angelia Angelia Angelina Widya Gustina Angga Ade Sahfitra Anin Ditto Anita Hidayati Antonius Suwanto Ardiana Ardiana, Ardiana Ardiansyah, Rifky Ari Kamayanti Arie Febiansyah Pasaribu Ariffin Noor Sugiharto Arini Risqi Adisti Aris Triwiyatno Arista, Yeli Arlina Dewi Atik Andriana Ayudianingrum, Asti Azizah, Elvira B. E. F Da Silva Bagus Putu Yudhia Kurniawan Baiq Rosyida Baiq Rosyida Dwi Astuti Bambang Darmo Yuwono Bambang Santoso Bambang Suhartanto Bambang Suwignyo Basri, Amelia Ruwaida Benito Heru Purwanto Berti Yolida Billy Eden William Asrul Bq. Anggun Hilendri Budiarjo, Budiarjo Bustami, Mohammad Reevany Cahyaningtyas, Susi Retna Candra Setyawati, Candra Cari, Cari Ch. Retnaningsih, Ch. Chichik Nirmasar Claudy, Chintya Crismawati, Crismawati D. SANTOSO D. Tialurra Della Nabila Dafina Howara Dahyar Daraba Dali, Dali Dana Indra Sensuse Daniel Happy Putra Darsikin Darsikin Dasmen, Rahmat Novrianda Daviq Chairilsyah Dede Marina Department, administratio Desi Areva Desman Hidayat, Desman Desri S Sipaga, Desri S Dewi, Fransisca Christiana Dharmawan Santoso Dian Syafitri Ompusunggu Dianita Sugiyo, Dianita Djaswadi Dasuki Djohar, Setiadi Dwi Wahyu Setiyarini E. TUHERKIH Eddiwan Kamaruddin Eddy Suparman edi sumantri Een Suryani Efawani Efawani Eka Tarwaca Susila Putra Eko Hanudin Elfa Rafulta Elin Erlina Sasanti Elisa Elisa Emalisa Emalisa Erna Johan Ernawati Ernawati Erniati Erniati Esti Mumpuni, Esti Etfita, Fauzul Eucenda Erwin P. Eva Melinda Evan Evan Faik Kurohman Fajar Basuki Fajri, Nur Farhan Firdiansyah Farida Ariyani Farida Ilmah, Farida Fatoni Fefri Indra Azra Fendra Wician Firmansyah - - Fitra, Halkadri Fitrah Satrya, Fitrah Fitri Diani Fitri, Duane Ayu Fuad Nashori FX Sri Sadewo Galaresa, Achmad Vindo Gatot Suharto Abdul Fatah Gatot Yulianto Grizmaldy, Fastri Prisma Hadi Nasbey Haifa Victoria Silitonga Hamid, Marsud Hanafi Hanafi Hanan Lanang D. Haniarta Gemilang Sari HANNA ARTUTI EKAMAWANTI Hans Hernando Hardy Primadi HARI PURNOMO Hariadi, M. Helmi Harifuddin Harifuddin, Harifuddin Harjudin, La Ode Harsono Harsono Hartono Gunarso Hasannudin, Hasannudin Hasman Hasyim Hata Maulana Hayati, Paramidita Nurul Hayatunnufus Hayatunnufus Heni Pujiastuti Herbert . Hermini Susiatiningsih Heru Kurnianto Tjahjono Heru Kuswanto Hildawati S, Hildawati S Hilendri, Bq. Anggun HM Mozard B Darus Husna, Putri Halimu I GEDE PUTU WIGENA I Made Aditya Prabawa I Made Bayu Wisnawa I MADE JEMBER I Made Oka Widyantara I Made Suryana I N Satya Kumara Ida Bagus Nyoman Mantra Ida Purniawati, Ida IKA APRILIA Imam Triarso Iman Waskito Imelda . Indah Cahya Dewi Indah Permata Sari Indriani Kurniadi Indriyenni, Indriyenni Insih Wilujeng Irfan Sofiyan Irfan Syauqi Beik Irma Wardati Irmayanti, Desy Isfiyanto, Isfiyanto Ita Fauzia Hanoum, Ita Fauzia Ita Riniatsih Izwerni Izwerni Jayanti, Jayanti Jayanti, Jayanti Jesika Setiawan Joko Sulistyo Joni Ennervon Taraja Jovita Jovita Julianti, Tika Jumadi Jumadi Juni Hestina Jusman Mansyur Kanya Damarçanti Karman Lanani Kasman Rukun Khaerul Wahidin Khulatul Bariroh Kristian Ariya Sedayu Kusdhiarningsih, Betty Kusdiantomo Kusdiantomo Kusumowidagdo, Gladys Kusworo Anindito L. Takdir Jumaidi Laksmono, Bambang Shergi Laksono Trisnantoro Laraswati Laraswati Lellee, Ralph. J. Lestari, Vitri Liani, Evi Lily Thamrin Lindayani, . Lisa Khairiah Damanik Luhut Sihombing Lukman M. Baga Luqman Qurata Aini Lusi, Lusi Luwiyanto, Luwiyanto M. Akbar Husein Allsabah M. Ali Fikri M. Fa’iq Azhari Ma'mun Sarma Made Sudarma Made Yos Kresnayana Mahima, Anugrah Mahmud Mulyadi Mahyudin Mahyudin Marhamah Marhamah Marshell Tendean Maryanto, Kenny Maryati Maryati masra dona fitri Matiur, Eiko B. Mawarni, Siti Maya Damayanti Maya Damayanti Melianti, Eka Oktaviani Moh Afandi MOH. MUDZAKKIR Mondra Neldi Monica Puspa Sari Mudinillah, Adam Mufrida Meri. Z Muhammad Azka Maulana Muhammad Faisal AR Pelu Muhammad H Q Muchransyah Muhammad Hafiun, Muhammad Muhammad Haikal Kautsar Muhammad Hasbi Muhammad Jufri Muhammad Raihan Aufar Muhiddin Palennari Mukhlis Mukhlis Mulatsari, Esti Mulkan Iskandar Nasution Mulyadi Mulyadi MULYOTO PANGESTU Murni Astuti Mursid Rahardjo Musadad, Arif Musharyanti, Lisa Mustaring Mustaring Musthofa Lutfi Mutmainah, Dini Nafisatul N. Surya Gunawan Nafiatul Umami Naila Izzah Najamuddin, Suhartina Najoan N Warouw Napitupulu, Sabar Nasrullah Nasution, Atiqi Chollisni Nendri, Nendri Nengah Dwi Handayani Ni Gst. Ag. Gde Eka Martiningsih Ni Made Dwi Puspitawati Ni Made Suriani Ninik Umi Hartanti Novita Yanti Sikumbang Noviyarsi Novpi Susanto Nugrahani, Fitria Nungki Kartikasari Nunuk Suryani Nurbani Yusuf Nurfaedah Nurjanah, Fitri Nurlaksana Eko Rusminto Nurul Hikmah Octasella Ainani As’ad Oka Saputra Oktaviana, Shinta Oktaviana, Shinta Perdana, Ridho Putra Popy Purnamasari Wahid Suyitno, Popy Purnamasari Wahid Pradiptyas, Ayres Pratiwi Nurhascaryani PUDJI ASTUTI Purwandari, Kristiana Puji Purwanty, Ratna Puspitasari Puspitasari Putri Yulianti, Nel Ayu Putu Agus Prayogi Radia Purbayati Rahayu, Semmy Damarjatie Rahmah, Fathatur Rahmanta Ginting Rakhmawati, Intan Ramces Sitohang Ratna Sitompul Ratna Winandi REFTI HANDINI LISTYANI Regie Santoso Renata Anggraeni, Renata Rezza Abdurrahman Ibnu Aziz Ria Azizah Tri Nuraini Richardus Eko Indrajit Riki Muhamanda Rini Rita T Marpaung Risa Panti Ariani Ristianto Utomo Ristiawan Agung Nugroho Ristya Widi Endah Yani Rita Nurmalina Ritna Udiyani Riva Ismawati, Riva Rivo Panji Yudha Rizal Rinaldy Rohma, Fatona Fadilla Rometdo Muzawi, Rometdo Ronald ., Ronald Rosalina, Linda Rosari, Renya Rostamailis Rostamailis Rosyida, Baiq Rousilita Suhendah Rr Sri Kartikowati Rr. Rina Antasari Rudi Hartono Rut CS Siahaan S.H. Purwanto Saefudin Saefudin Sahara Sahara Sahat Siagian Saiful Bahri Saleha Sungkar Salmah Orbayinah Salmiah Salmiah Santi Nurhasanah Sapto Indrioko Saptoyo Argo Morosidi, Saptoyo Argo Saputra, Marcalleno Reza Sarah A E Retraubun Sari, Della P. Sari, Hastuti Indra Sari, Risna Sawitri Subiyanto Selvi Marcellia Shofwal Widad SIGIT SANJAYA, SIGIT Sigit Suwarto Sinar Perbawani Abrina Anggraini Siti Atikah Siti Atikah Siti Khadijah Nasution Sitti Hadija, Sitti SLP Dawisni Manik Pinatih Son haji, Son Sonia Ramadhani Hutasuhut Sri Lestariningsih, Wahyuni Sri Mulatsih Sri Nita - Sri Nuryani Hidayah Utami Sri Utami Dewi SRIANA WASTI Sudjadi Sudjadi Sugiarto S Sugiatno Sugiatno Suhaedi, Wirawan Sukatik - - Sularno Sularno, Sularno Sulastri Sulastri SUMIYATI SUMIYATI Sunanda Naibaho Supriyatiningsih, Supriyatiningsih Surjadi Sujana Suryandari, Galuh Susan Susana Chandra Susanna Ndraha Sutiyo Sutiyo Suyadi . Suyoto Suyoto Suzanna Ndraha Swesti Theresia, Swesti Syafar, Andi Kodratul Syamaun A. Ali Syamsul Bahri Yusuf Syamsuri Rahim T.Z. Helmi Taamu, Taamu Taufik Akbar Taufik Iskandar Teguh Suroso Theresia Devi Indriasari Tita Nursyamsiah, Tita Titin Setyorini, Titin Tjokorda Istri Praganingrum Togar Fernando Manurung Tri Arief Sardjono Tri Eko Purwanto Tri Wulandari Kesetyaningsih Tria Harsiwi Nurul Insani Triandi Kiansyah Trisakti Handayani Tuwu, Darmin Udin Sidik Sidin Udju D. Rusdi Unggul Wahyono V.A Irmayanti Harahap Vita Purnamasari Vitria Puri Rahayu Wahyu Ismail Kurnia WAHYU WIDOWATI WAHYU WINARNO Wahyuni, Dedek Wardani, Indah Kusuma Wati, Kandiana Wenny Artanty Nisman, Wenny Artanty Wenny Savitri, Wenny Widdiyanti, Widdiyanti Widyawati Widyawati Wildati Zahri Wilhelmus Wolo Winaruddin Winaruddin Wini Tarmini Wira Meswari, Sisi Yulia Wong Hendra Widjaja Wospakrik, Frengki Wulandari Wulandari Y. Pranoto Yafi Sabila Rosyad Yahya Hairun Yahya Yahya Yandraini Yunida - Yani Cahyo Susilo Yeni D. Lestari, Yeni D. Yenni, Indri Yesmizarti Muchtiar Yosevani Manurung Yoyok Sabar Waluyo Yoyon Efendi Yuafni Yuafni Yulianti Yulianti Yulimarni Yulimarni Zein, Febri Randy