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All Journal Jurnal Varidika Jurnal Ilmiah Ekonomi Islam Pendas : Jurnah Ilmiah Pendidikan Dasar Gelanggang Olahraga: Jurnal Pendidikan Jasmani dan Olahraga (JPJO) Journal Physical Education, Health and Recreation JURNAL PENDIDIKAN TAMBUSAI Competitive Jurnal Akuntansi dan Keuangan Jurnal Review Pendidikan dan Pengajaran (JRPP) Jurnal Ilmu Manajemen Journal of SPORT (Sport, Physical Education, Organization, Recreation, and Training) Jurnal PORKES Buletin KKN Pendidikan Community Development Journal: Jurnal Pengabdian Masyarakat JSES : Journal of Sport and Exercise Science International Journal of Business, Law, and Education Jurnal Ilmiah Raflesia Akuntansi PROFICIO: Jurnal Pengabdian Masyarakat Journal Of Human And Education (JAHE) Jurnal Ilmiah Kampus Mengajar Jurnal Kajian Islam Modern Internet of Things and Artificial Intelligence Journal Jurnal Comparative : Ekonomi Dan Bisnis Journal of Artificial Intelligence and Digital Business Jurnal Mahasiswa Manajemen dan Akuntansi International Journal of Islamic Thought and Humanities Sanskara Akuntansi dan Keuangan Jurnal Hukum dan HAM Wara Sains Jurnal Multidisiplin West Science The Es Economics and Entrepreneurship The Es Accounting and Finance Innovative: Journal Of Social Science Research ORGANIZE: Journal of Economics, Management and Finance Jurnal Kendali Akuntansi Prosiding Simposium Nasional Multidisiplin (SinaMu) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) West Science Law and Human Rights West Science Business and Management West Science Journal Economic and Entrepreneurship Jurnal Akuntansi dan Keuangan West Science Jurnal Bisnis dan Manajemen West Science Jurnal Ekonomi dan Kewirausahaan West Science West Science Interdisciplinary Studies International Journal of Multidisciplinary Approach Research and Science West Science Accounting and Finance Indonesian Journal of Sport Science and Technology (IJST) West Science Interdisciplinary Studies Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat Indonesian Journal of Enterprise Architecture Jurnal Riset Multidisiplin dan Inovasi Teknologi West Science Social and Humanities Studies INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE International Journal of Sustainability in Research (IJSR) Multifinance Jurnal Pengabdian Masyarakat dan Riset Pendidikan Al-Hijrah: Journal of Islamic Economics and Banking West Science Islamic Studies West Science Nature and Technology The Eastasouth Journal of Social Science and Humanities Transformasi Masyarakat : Jurnal Inovasi Sosial dan Pengabdian Jurnal Intelek Dan Cendikiawan Nusantara JUTRIANCE Solusi Bersama : Jurnal Pengabdian Dan Kesejahteraan Masyarakat JURDIASRA Prosiding International Conference on Sustainable Innovation (ICoSI) Jurnal Ekonomi, Akuntasi dan Manajemen Indonesia(JEAMI)
Sudarmanto, Eko
Universitas Muhammadiyah Tangerang, Indonesia
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Manajemen Risiko: Deteksi Dini Upaya Pencegahan Fraud Sudarmanto, Eko
Jurnal Ilmu Manajemen Vol 9, No 2 (2020): Jurnal Ilmu Manajemen
Publisher : Universitas muhammadiyah palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jimn.v9i2.2506

Abstract

The economic costs of fraud in financial statements continue to be a problem for organizations and the public. The problem discussed in this study is limited risk management strategies to detect early for the prevention of fraud made by company managers and auditors. This strategy is important for proactive fraud prevention and for the integrity of financial statements in the future. The aim of this multi-case qualitative study is to explore early detection and methods of preventing fraud on financial statements using a conceptual framework of risk management. As a conclusion, there is a gap in the concept of risk management in current practice to detect and prevent fraud, and how the auditor's perspective in creating a proactive anti-fraud model. In addition, with this finding practitioners can develop proactive antifraud risk management procedures, and for auditors can develop early detection guidelines in fraud prevention
ANALISIS PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE (Pada Industri Manufaktur Sektor Barang Konsumsi yang terdaftar di BEI pada tahun 2014-2015) SUDARMANTO, EKO; MUHAMMAD, RIO AMANDA
COMPETITIVE Vol 2, No 2 (2018): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v2i2.910

Abstract

Pencegahan Fraud Dengan Pengendalian Internal Dalam Perspektif Alquran Eko Sudarmanto; Citra Kharisma Utami
Jurnal Ilmiah Ekonomi Islam Vol 7, No 1 (2021): JIEI : Vol. 7, No. 1, 2021
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (266.49 KB) | DOI: 10.29040/jiei.v7i1.1593

Abstract

The losses of fraudulent practices that are still occurring have become a problem for organizations and society today. The problem discussed in this study is limited fraud prevention with internal control seen from the perspective of the Qur’an, which is a holy book and the highest source of law for Moslems. This research is important to know how the perspective of the Qur'an in seeing and providing solutions to existing problems. The aim of this multi-case qualitative research is to explore methods of prevention against fraud by applying internal controls from the perspective of the Qur'an. As a conclusion, that internal control is part of corporate governance, so that management must consider the factors of thought, emotion, age, loyalty, justice, and the socio-economic environment of employees in formulating a policy. Internal controls need to be designed to be able to anticipate and prevent fraud that involves colluding with others. Internal controls can increase the ability to detect fraud by increasing effectiveness and utilizing the latest technology. Contextually, several principles in internal control are contained in several verses in the Qur’an. And what is more important is that in offering a solution to a problem, the Qur’an always provides a perspective not only materially but also spiritually.
Principles of Good Governance in Quranic’s Perspective Eko Sudarmanto; Triana Zuhrotun Aulia
International Journal of Islamic Thought and Humanities Vol. 1 No. 2 (2022): International Journal of Islamic Thought and Humanities
Publisher : Sekolah Tinggi Agama Islam Taruna Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (364.897 KB) | DOI: 10.54298/ijith.v1i2.27

Abstract

The purpose of this study is to find out how the Quran perspectives in explaining the principles of good governance. The methodology used in this research is library research through a qualitative approach , namely research that processes thinking deductively and inductively. The source of this research data consists of a primary data source in the form of Verses of the Qur'an which is used as a reference with the explanation of several mufasir, and a secondary data source consisting of relevant previous scientific research works in the form of books, journals and other scientific works. The metode of the Interpretation of Al-Quran used as a method of analysis in this study is the method of tafsir al-maudhu'i. In conclusion, some contextual principles in good governance are contained in several verses in the Qur'an, both on Transparency, Accountability, Responsibility, Independentity, and Fairness. The important point of this research is that in offering a solution to a problem, Al-Quran always provides perspective not only materially but also a spiritual perspective.
Pengaruh Financial Distress, Leverage dan Growth Opportunity Terhadap Konservatisme Akuntansi eko Sudarmanto; Adinda Yuvita Lestari
Simposium Nasional Mulitidisiplin (SinaMu) Vol 3 (2021): Simposium Nasional Multidisiplin (SinaMu)
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/sinamu.v3i0.5992

Abstract

The purpose of this study is to determine Financial Distress, Leverage and growth opportunity on accounting conservatism in state-owned companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 5 years, namely the 2016-2020 period. The population of this study includes all state-owned companies listed on the Indonesia Stock Exchange (IDX) for the period 2013-2016. The sampling technique used was purposive sampling technique. Based on the predetermined criteria obtained 15 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis. The results show that Financial Distress has a significant effect on accounting conservatism, Leverage and growth opportunity have no effect on accounting conservatism, and Financial Distress, Leverage and growth opportunity together have an effect on accounting conservatism.
PENGARUH GOOD CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP MANAJEMEN LABA Dewi Rohmi Bai Kurnia; Eko Sudarmanto; Abdul Karim Butar-Butar
Jurnal Comparative: Ekonomi dan Bisnis Vol 4, No 1 (2022): Jurnal Comparative: Ekonomi Dan Bisnis
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v4i1.8407

Abstract

Tujuan dari penelitian ini adalah untuk menguji kembali dan menemukan pengaruh yang ditimbulkan variabel – variabel seperti kepemilikan institusional (KEP_INS), dewan komisaris ( DWN_KOM), komite audit (KA),dan leverage dan terhadap manajemen laba. Pengujian ini menggunakan metode penelitian kuantitatif. Populasi perusahaan terdiri dari 16 perusahaan perbankkan yang terdaftar di Bursa Efek Indonesia (BEI) dengan pengambilan sample dengan menggunakan purposive sampling. Analisis data menggunakan regresi linier berganda dan hipotesis dengan menggunakan uji R2, uji F, dan uji t dengan signifikan sebesar 5%. Hasil penelitian ini menunjukan bahwa uji R2 mempunyai nilai 7% dimana sisanya 93% dipengaruhi oleh faktor yang lain. Uji F menunjukan bahwa secara bersama-sama kepemilikan institusional, dewan komisaris, komite audit, dan  leverage tidak berpengaruh terhadap manajemen laba. Sedangkan dalam uji t menunjukan bahwa leverage mempunyai pengaruh signifikan positif terhadap manajemen laba dan kepemilikan institusional, dewan komisaris dan komite audit tidak berpengaruh.Kata Kunci : Kepemilikan Institusional, Dewan Komisaris, Komite Audit, Leverage, dan Manajemen Laba.
Beyond Traditional Boundaries: Embracing Digital Transformation for Enhanced Management Efficiency at Micro and Small Business Enterprisess Retnawati Siregar; Eko Sudarmanto
West Science Interdisciplinary Studies Vol. 1 No. 06 (2023): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v1i6.99

Abstract

This research study explores the role of digital transformation in improving management efficiency in micro and small enterprises (MSEs) in West Java. The objectives of this study were to understand the adoption of digital technology among MSEs, assess its impact on management efficiency, and identify perceived benefits and challenges related to digital transformation. Data was collected through interviews and surveys with MSE owners and managers. Findings indicate significant adoption of digital technologies among MSEs, resulting in improved supply chain management, inventory control, decision-making, and customer relationship management. Perceived benefits include increased productivity, cost savings, improved customer satisfaction, and enhanced competitiveness. However, challenges such as limited resources, lack of digital skills, and resistance to change have been identified. These findings highlight the importance of embracing digital transformation to improve management efficiency in MSEs, while recognizing the need for targeted support and resources to address related challenges.
Pengaruh Penerapan Teknologi Big Data, Independensi Auditor, dan Kualitas Pelaporan Keuangan terhadap Efektivitas Proses Audit Trinandari Prasetyo Nugrahanti; Eko Sudarmanto; Asri Ady Bakri; Edy Susanto; Sartina R Male
Sanskara Akuntansi dan Keuangan Vol. 2 No. 01 (2023): Sanskara Akuntansi dan Keuangan (SAK)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/sak.v2i01.249

Abstract

Proses audit merupakan hal yang mendasar bagi transparansi dan akuntabilitas keuangan, terutama dalam industri yang dinamis seperti manufaktur. Penelitian ini menginvestigasi dampak penerapan teknologi Big Data, independensi auditor, dan kualitas laporan keuangan terhadap efektivitas proses audit di sebuah perusahaan manufaktur di Provinsi DKI Jakarta. Data kuantitatif dikumpulkan melalui survei, analisis dokumen, dan penilaian laporan keuangan. Hasil penelitian menunjukkan bahwa integrasi teknologi Big Data secara substansial berpengaruh positif terhadap efektivitas audit. Meskipun independensi auditor secara umum dipertahankan, kekhawatiran muncul terkait penyediaan layanan non-audit. Kualitas laporan keuangan tetap tinggi, meningkatkan efektivitas audit. Interaksi dari faktor-faktor ini menggarisbawahi kompleksitas audit di sektor manufaktur Jakarta. Implikasinya menekankan pada adopsi teknologi strategis, perlindungan independensi auditor, dan fokus yang berkelanjutan pada kualitas pelaporan keuangan. Studi ini berkontribusi pada pemahaman praktik audit kontemporer dan implikasinya bagi para pemangku kepentingan di Provinsi DKI Jakarta.
PENYUSUNAN KARYA TULIS ILMIAH BERBANTU APLIKASI MENDELEY Slamet Riyadi; Ferry WF Waangsir; Ramdan Yusuf; Taryana Taryana; Yayuk Suprihartini; Eko Sudarmanto
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 3 (2023): Volume 4 Nomor 3 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i3.17798

Abstract

Pengabdian masyarakat ini bertujuan untuk meningkatkan kemampuan mahasiswa, guru, dan dosen dalam menyusun karya tulis ilmiah dengan menggunakan aplikasi Mendeley. Kegiatan dilaksanakan secara online melalui aplikasi Zoom pada tanggal 26 Mei 2023 dengan 43 peserta dari berbagai kalangan. Kegiatan meliputi pemaparan konsep dasar karya tulis ilmiah, pengenalan aplikasi Mendeley, demonstrasi praktis penggunaan Mendeley, sesi tanya jawab, diskusi, dan latihan mandiri. Melalui kegiatan ini, peserta meningkatkan pemahaman tentang struktur dan komponen karya tulis ilmiah serta kemampuan dalam mengorganisir referensi dan menyusun daftar pustaka secara efisien dengan bantuan Mendeley. Kolaborasi antara peserta dari berbagai latar belakang akademik memperkaya pengetahuan dan keterampilan. Penelitian lanjutan direkomendasikan untuk mengevaluasi efektivitas penggunaan Mendeley dalam meningkatkan kualitas karya tulis ilmiah serta penerapan lebih lanjut di lingkungan institusi. Pengembangan panduan penggunaan Mendeley yang lebih spesifik juga perlu diperhatikan.
Blockchain Technology and its Disruptive Potential in the Digital Economy Asri Ady Bakri; Eko Sudarmanto; Novela Deva Puasa Sucifa Fitriansyah; Arief Yanto Rukmana; Eva Yuniarti Utami
West Science Journal Economic and Entrepreneurship Vol. 1 No. 08 (2023): West Science Journal Economic and Entrepreneurship
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsjee.v1i03.165

Abstract

Blockchain technology's disruptive potential in the digital economy has spurred a surge in scholarly interest, leading to a complex landscape of research endeavors. This study employs a comprehensive bibliometric analysis to illuminate the multifaceted dimensions of blockchain's impact. Through analysis techniques and visualization tools, including VOSviewer, we uncover publication trends, influential authors, research themes, collaboration networks, and the interdisciplinary nature of blockchain research. The results reveal a steady increase in publications over the past decade, indicating growing recognition of blockchain's significance. Influential authors emerge as key contributors, shaping the research discourse and driving innovation. Diverse research themes, ranging from fintech and digital transformation to cryptocurrencies and smart contracts, underscore blockchain's applications across various sectors. Collaborative networks highlight the emergence of focused communities, fostering interdisciplinary insights. The integration of VOSviewer facilitates an exploration of these insights, offering a nuanced perspective on blockchain's disruptive potential. Our analysis contributes to a deeper understanding of the evolving landscape, informing researchers, practitioners, policymakers, and stakeholders navigating the complexities of blockchain technology in the digital economy.
Co-Authors . Syamsulbahri AA Sudharmawan, AA Abbas, Dirvi Surya Abdul Karim Abdul Karim Butar-Butar Abel Haryanto Ade Muslimat, Ade Adela Rhiana Novitasari Adinda Yuvita Lestari Afridayani Agam Akhmad Syaukani, Agam Akhmad Agi Nanjar Agung Zulfikri Ahmad Ahmad Ahmad Amarullah, Ahmad Ahmad Rizani Ahmad Rizani, Ahmad Ahmad Sulaiman, Ahmad Ahmad Zaki Ahmad Zaki Mubarok Ahmad Zaki Mubarok, Ahmad Zaki Ai Siti Nurmiati Ak. S.E. Desak Nyoman Sri Werastuti . Akbari, Deni Adha Alamsyah, Shoffan Alfiana Alhazar Rinaldi Amaliya, Vina Amanda Eka Rismawati Amanda Safa Sabitha Ambar Kusuma Astuti Ambar Kusuma Astuti Anantawikrama Tungga Atmadja Andi Saadillah Andika Isma Andree Tiono Kurniawan Andrew Shandy Utama Andri Triyantoro Anggrahini Sapitri Anggraini Soemadi Anggun Munifatul Afifah Anugrah Nur Warthadi Ariawan, Ariawan Arief Fahmi Lubis Arief Yanto Rukmana Arnes Yuli Vandika Arniwita Arniwita, Arniwita Arum, Mega Arumingtyas, Fida Asri Ady Bakri Asri Ady Bakri Asri Ady Bakri Astuti, Winata Aji Aulia, Triana Zuhrotun Awalia Az Zahra Ayke Nuraliati Ayu Puspita Sari Bakri, Asri Ady Barus, Irwan Irawadi Basuki Bhaswarendra Guntur Hendratri Bhaswarendra Guntur Hendratri Budi Rohmansyah Budi, Hasiun Chairil Afandy Chairil Afandy Chandra, Johnny Citra Kharisma Utami Citra Puspa Permata Danendra, Akhdan Belva Evan Daniel Pasaribu Daniel Rahandri DARMAN Darmawan Listya Cahya Darojat, Ilma Dedi Haryadi Deni Iskandar Deni Iskandar Desi, Anistya Vinta Dewi Rohmi Bai Kurnia Djuhrijjani Djuhrijjani Djunaedi Djunaedi Dwi Saleha Edy Susanto Edy Susanto Efendi Sugianto Effriyanti Effriyanti Eka Budi Yulianti Emi Yulia Siska Endang Supriatna Erdawati, Lena Erlin Dolphina Erwina Kartika Devi Eva Yuniarti Utami Evaf Maulina Fachrurazi Fadilla Muhammad Mahdi Fajar Rahmat Aziz Farida Arinie Soelistianto Fathoni, Muhad Fauzan Hidayat Fazira, Rabitha Febrina, Ilza Ferry WF Waangsir Fildansyah, Rully Finny Redjeki Fitriah Handayani Frans Sudirjo Gatot Jariono Gatot Wijayanto Gusneli Gusneli Hafidzullah, Muhammad Rijal Hakim, Mohamad Zulman Hanifah Nurul Muthmainah Hardiwinoto Hardiwinoto, Hardiwinoto Harimurti Wulandjani Hasan, Muh Heny Fitriani Herry Ramadhani Hersiyati Palayukan Hesty Erviani Zulaecha Hesty Ervianni Zulaecha Hidayatulloh, A.Nururrochman Himawan Sutanto Himawan Sutanto, Himawan I Made Pradana Adiputra Ibnu Aswat Ida Ayu Putri Suprapti Ignatius Septo Pramesworo ika yulianingsih Ilham Imam Hidayat Imron Nugroho Saputro Indah Yuliana Ingkak Chintya Wangsih Irdiana, Sukma Irma Irmanelly, Irmanelly Irra Chrisyanti Dewi Irwan Moridu Ismed Wijaya Isrok Isrok Isrok Isrok Iwan Adinugroho Iwan Harsono Jamaludin, Nur Jasiah Jasiah Jennifer Farihatul Bait Judijanto, Loso Juni iswanto Juni Iswanto Jushermi Jushermi Kalijunjung Hasibuan Kamalia, Dea Amanda Kardi Kardi, Kardi Kaswoto, Junet Khamaludin Khamaludin KIMSEN, KIMSEN Koko Komaruddin, Koko Kristanto, Eri Kurniawan , M. Ilham Syafiq Kusmiyatun, Kusmiyatun Legito Legito Lembong, Herningsih Sutri Liestyowati Liestyowati Loso Judijanto Lucky Mahesa Yahya Lucky, Muhammad Lucy Sri Musmini M. Dedy Eko Trisyono Safari M. Imam Muttaqijn M. Yusuf Bahtiar, M. Yusuf Mahadi, Nur Rizky Putri Mamdukh Budiman Marsiwi, Dwiati Masoud Lajevardi Maulana, Bonnix Hedy Mayratih, Siska Mega Andani Mega Arum Mega Ilhamiwati Mega Lestari Meilandri, Detti Mislan Sihite, Mislan Moh Gifari Sono Moh Gifari Sono Mohammad Ridwan Muhad Fatoni Muhamad Akbar Muhamad Ammar Muhtadi Muhammad Abdul Ilah Muhammad Abdul Rosid Muhammad Hendra Muhammad Irwan Muhammad Lucky Muhammad Syafri Muhammad Syafri Muhammad Syaiful Muhammad Syaiful Muhammad Taswin MUHAMMAD, RIO AMANDA Munzir Munzir, Munzir Murthada Murthada Musiana Musiana Muslahuddin As'ad Musran Munizu Mustaqim, Wahyu Nur Nabila Azura Qothrunnada Nanda Alfian Mahardika Nanik Wahyuni ‎ Nasirly, Riri - Nasution, Evriza Noverda Nesti Hapsari Nicholas Renaldo Nikma Bilondato Nindiasari, Avininda Dewi Ningsih, Tri Widyastuti Nining Purwaningsih NIZLA ROHAYA Novela Deva Puasa Sucifa Fitriansyah Novitasari Agus Saputri Nugroho Susanto Nugroho, Budi Sulistiyo Nur Hakim Nur Hayati Nur Subekti Nurhayadi, Willy Nurhidayat Nurhidayat Nurul Aulia Mentari Nusran, Muhammad Octasylva, Annuridya Rosyidta Pratiwi Palupiningtyas, Dyah Pambudi, Januar Eky Pika Yolanda Pitri Wahyuni Pratiwi Octasylva, Annuridya Rosyidta Prayitno, Mustofa Aji Pungki Indarto Purnamasari, Yuana Fasya Purnomo, Djauhar Edi PURWANTI PURWANTI Puspita, Rita Sari Putra, Iwan Eka Putri, Inez Novitasari Putro, Rizki Listyono Rachmania, Dewi Rahma Maulidia Rahman, Kristanti Rahmat, Ariawan Ramdan Yusuf Ramdani, Safier Ramdhan Kurniawan Rani Eka Arini Repi Dwi Putri Respatiningsih, Inneke Retnawati Siregar Ria Puspitasari Riesta Ayu Delia Riesta Ayu Delia Rika Desiyanti Rina Destiana Rina Malahayati Rini Angriani Idrus Riyanto Setiawan Suharsono Rosid, Muhammad Abdul Rosyid Nurrohman Ruci Arizanda Rahayu Rully Fildansyah Rumanintya Lisaria Putri, Rumanintya Lisaria Safitri, Elvina Sahabuddin Nanda Said Hamzali Saleh, Hairul Salwa Aulia Novitasari Samalua Waoma Samsul Anwar Saparman Saparman Saputra , Dimas Dodo Saputra, M Wahid sarmiati sarmiati Sartina R Male Sasmita, Djenni Satrio Sakti Rumpoko Sehan Rifky Septi, Iti Setyowati Subroto Siregar, Indra Gunawan Siti Noor khikmah Siti Rosmayanty Sitti Rabiah Yusuf Sitti Ramelan Chadidjah Slamet Riyadi Sono, Moh Gifari Sri Rahayu Sugianto, Efendi Sugiharti Sugiharti Sugiono Sugiono Sulfianty Sulistyowati, Nur Wahyuning Suroso Suroso Susilo, Priyo Sutoto, Agung Suwandi Suwandi Syafaat Rudin Syahrianti Syam Syamsu Rijal T Saiful Basri Tamaulina Br Sembiring Tanti Widia Nurdiani Taswin, Muhammad Tirangga Ansori Titi Rapini, Titi Tora Yuliana Toto Sugihyanto Tri Winarsih Triana Zuhrotun Aulia Triana Zuhrotun Aulia Triatmaja, Muhammad Fithrayudi Trinandari Prasetyo Nugrahanti Trisna Agus Brata Tundu, Astrid Kristiana Umi Haryani Ummu Kalsum Usman Tahir Vera Septi Sistiasih Vina Amaliya Wahyono, Zubaidi Warto - Wenny Desty Febrian Febrian Wijaya, Ismed Wijaya, Muhamad Rizky Wijayanti, Indah Oktari Wily Mohammad Wirawati Abjan Wulandjani, Harimurti Yahawi, Seleman Hardi Yana Priyana Yanti Susanti Yasrul Yayuk Suprihartini Yuliana Yulianingsih, Ika Yultan Demmanggasa Yusniar Yusniar Yusniar, Yusniar Yusuf, Siti Rabiah Yusuf, Sitti Rabiah ZA, Saida Zainurossalamia Zainal Arifin Zainul Anwar Zubaidi Wahyono Zulaecha, Hesty Erviani Zuliyati