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R. Sapto Hendri Boedi Soesatyo
Fakultas Ekonomi Dan Bisnis Universitas Mataram
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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.
Analisis Internal dan Eksternal Kentang Indonesia dalam Menghadapi Masyarakat Ekonomi ASEAN (MEA) Muhammad H Q Muchransyah; Ma'mun Sarma; Mukhamad Najib
Jurnal Manajemen dan Organisasi Vol. 9 No. 2 (2018): Jurnal Manajemen dan Organisasi
Publisher : IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (395.87 KB) | DOI: 10.29244/jmo.v9i2.26095

Abstract

By virtue of international agreements, Association of South East Asia Nation (ASEAN) member countries are currently in an economic cooperation within the ASEAN community. Potatoes are a leading commodity in Indonesia's agricultural sector, due to high production but only succeeded in exporting to two ASEAN countries and still inferior to Malaysia and Singapore. This study aims to identify competitiveness of the potato as a commodity, using Internal Factor Evaluation (IFE), using External factor evaluation (EFE) matrix and analyze the position of Indonesian potatoes using the Internal-External (IE) matrix. The analytical tools used in this study are EFE matrix, IFE matrix, and IE matrix. The sampling technique was purposive sampling, using the assessment of experts or experts who mastered the agricultural field, especially increasing the competitiveness of potato commodities, which knew potato farming from upstream to downstream. The results of this study indicate that internally and externally Indonesia is strong enough in facing the ASEAN Economic Community (AEC), currently in a condition of hold and maintain, a strategy that can be done to strengthen the Indonesian potatoes internally and externally is to market penetration and product development.
SUSTAINABLE DEVELOPMENT GOALS DISCLOSURES AND COMPANY VALUES Elin Erlina Sasanti; Susi Retna Cahyaningtyas; R. Sapto Hendri Boedi Soesatyo
Jurnal Riset Akuntansi Vol 19 No 1 (2020): Jurnal Riset Akuntansi Aksioma, Juni 2020
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v19i1.85

Abstract

The existence of a global governance agenda requires companies all over the world to get involved in implementing Sustainable Development Goals (SDGs). However, previous study showed that corporate involvement in the achievement of SDGs is overall still limited and question on the company motives to disclose SDGs remains unclear. Therefore, the objective of this study is to analyze the association between SDGs disclosures and company values. This study also aimed to analyze the moderating effect of type of industry on the association between SDGs disclosures and company values. Study was conducted on companies listed in IDX, which disclosed SDGs in their Sustainability Reports. The results of this study suggest SDGs disclosures is associated to company value, which confirmed the signaling motives in the involvement of corporate SDGs. The results also showed that different types of industry could weaken the relationship between SDGs disclosure and company values, when associated with high-profile industry companies.
KEBIJAKAN TRANSPARANSI DAN AKUNTABILITAS: MAMPUKAH MENCEGAH PENYELEWENGAN DANA DESA? Intan Rakhmawati; Raden Sapto Hendri; Nungki Kartikasari
Jurnal Riset Akuntansi Vol 20 No 1 (2021): Jurnal Riset Akuntansi Aksioma, Juni 2021
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v20i1.119

Abstract

Transparency and accountability of village finances is a highlighted topic, because of the mistakes and potential fraud that has occurred. Whereas village finance uses the Siskeudes Version 2.0 R.0.2 application, and the village government is covered by 4 ministries, namely the Ministry of Villages, Transmigration and Development of Disadvantaged Areas (Kemendes PDTT), the Ministry of Finance, the Ministry of Home Affairs (Kemendagri), and the Ministry of Communication and Informatics (Ministry of Communication and Information). Not to mention planning and budgeting which must now be linked to data from BPS and the Ministry of Social Affairs, due to the reallocation of the Village Fund for Direct Cash Assistance (BLT). This research is an analytical descriptive type of transparency and accountability policies from 4 ministries, with the perspective of district DPMD verification. The output is an analysis of policy convergence within the framework of good government governance, to prevent misuse of the Village Fund. As a result, the researchers concluded that the accountability regulations from the Ministry of Home Affairs, the Ministry of PDTT, and the Ministry of Finance were quite integrated. The basis is Government Regulation (PP) Number 11 of 2019 and Permendagri Number 20 of 2018. Its derivative is the Priority Regulation for the Use of Village Funds of the Ministry of Health, PDTT. The initial allocation and reallocation of BLT expenditure must also be followed by a Regent Regulation. Meanwhile, implementation and evaluation regulations are issued by the Ministry of Finance. Its integration with the Village Financial System (Siskeudes) application from Financial and Development Supervisory Agency (BPKP), and the Village Development Information System (SiPeDe) of the Ministry of PDTT is sufficient to minimize errors and potential fraud. Unfortunately, this is not supported by the transparency evaluation from the Ministry of Communication and Information.
PENGARUH MODEL PROJECT CITIZEN DALAM PEMBELAJARAN PENDIDIKAN PANCASILA DAN KEWARGANEGARAAN TERHADAP PENGEMBANGAN CIVIC COMPETENCES PESERTA DIDIK (Studi Quasi Eksperiment Terhadap Peserta Didik SMAN 1 Jalancagak) Asep Deni Normansyah; Santi Nurhasanah
CIVICS: Jurnal Pendidikan Pancasila dan Kewarganegaraan Vol 3 No 1 (2018): CIVICS
Publisher : Program Studi PPKn, Fakultas Keguruan dan Ilmu Pendidikan Universitas Buana Perjuangan Karawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/civics.v3i1.515

Abstract

ABSTRACT This study uses a quasi-experimental method which aims to examine the influence of citizen project models in learning Pancasila education and citizenship on the development of civic competences of students. This research was carried out because of the still low development of civic competences for students. The problem under study is the improvement of students 'Civic Competences development skills and students' attitudes towards PPKn learning by using a project citizen model. Data analysis on the ability of Civic Competences development using independent sample t-test as well as attitude data analysis where attitude data uses a Likert scale. The results of the study show that: (1) improvement in the ability of Civic Competences development of students who obtain the Project Citizen learning model is better than students who use conventional learning models, which is seen from the analysis of the average gain in the experimental class that is 0.53 and the control class that is 0.40, (2) in general students are positive about learning PPKn by using the citizen project model which has an average of 3.43. The results of the study show that PPKn learning by using project citizen models can develop civic competences of students, thus the Project Citizen learning model can be used as an alternative for PPKn teachers in implementing PPKn learning in the classroom. Keywords: Project Citizen Model, civic competences development, Conventional Model ABSTRAK Penelitian ini menggunakan metode quasi eksperimen yang bertujuan untuk mengkaji pengaruh model project citizen dalam pembelajaran pendidikan pancasila dan kewarganegaraan terhadap pengembangan civic competences peserta didik. Penelitian ini dilaksanakan karena masih rendahnya pengembangan civic competences pada peserta didik. Masalah yang diteliti yaitu peningkatan kemampuan pengembangan Civic Competences peserta didik dan sikap peserta didik terhadap pembelajaran PPKn dengan menggunakan model project citizen. Analisis data kemampuan pengembangan Civic Competences menggunakan independent sample t-test begitu pula analisis data sikap dimana data sikap menggunakan skala likert. Hasil penelitian menunjukan bahwa: (1) peningkatan kemampuan pengembangan Civic Competences peserta didik yang memperoleh model pembelajaran Project Citizen lebih baik daripada peserta didik yang menggunakan model pembelajaran konvensional, yang dilihat dari analisis rata-rata gain pada kelas eksperimen yakni 0,53 dan kelas kontrol yakni 0,40, (2) pada umumnya peserta didik bersikap positif terhadap pembelajaran PPKn dengan menggunakan model project citizen yakni memiliki rata-rata 3,43. Hasil penelitian menunjukan pembelajaran PPKn dengan menggunakan model project citizen dapat mengembangkan civic competences peserta didik, dengan demikian model pembelajaran Project Citizen dapat digunakan sebagai salah satu alternatif bagi guru PPKn dalam melaksanakan pembelajaran PPKn di kelas. Kata Kunci : Model Project Citizen, pengembangan civic competences, Model Konvensional
Comparative Analysis of Indonesia-China High Speed Train and KTX Korea-France: A Sustainable Development for Locals or Reconfiguring Other Interests Darynaufal Mulyaman; Kanya Damarçanti
Jurnal Ilmiah Hubungan Internasional Vol. 17 No. 1 (2021): Jurnal Ilmiah Hubungan Internasional
Publisher : Parahyangan Center for International Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26593/jihi.v17i1.3728.31-46

Abstract

This study undermines a recent development of joint-cooperation between Indonesia and China regarding high-speed railway and its supporting constructions. New dedicated railway, train technology, and Transit Oriented Development (TOD) are part of the initial project, which planned concurrently along the projected area. All of these new railway and TODs are new and distant from already built residences and business centers. These study breakdowns how the Indonesia-China High Speed Train project were initiated and explaining vital factors that surrounds it. Reflecting on how Korea and France dealt with KTX (Korean Train Express) project, the TODs, railways, and train technology compare to Indonesia-China High Speed Train project, Indonesia-China project appears not sustainable and driven by other political and economical will.
Co-Authors . SUKRISTIYONUBOWO A.A Ngurah Narendra A.T. Aman Abda Abda 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 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 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 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 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 Siswahyudianto 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 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