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Sudarmanto, Eko
Universitas Muhammadiyah Tangerang, Indonesia
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The Effect of Audit Quality, Auditor Independence, and Financial Reporting Transparency on Internal Control Effectiveness: A Case Study of a Public Company in Indonesia Trinandari Prasetyo Nugrahanti; Eko Sudarmanto; Mega Andani; Loso Judijanto
West Science Accounting and Finance Vol. 1 No. 03 (2023): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v1i03.370

Abstract

This study investigates the intricate dynamics of corporate governance in publicly traded companies in Indonesia, focusing particularly on the interaction of Audit Quality, Auditor Independence, Financial Reporting Transparency, and Internal Control Effectiveness. The present study showcases the development of a comprehensive measurement model, hence offering empirical support for the reliability and validity of the chosen constructs. The utilization of structural equation modeling reveals statistically significant positive correlations, indicating that heightened levels of Audit Quality, Auditor Independence, and Financial Reporting Transparency are associated with enhanced Internal Control Effectiveness. The model fit assessment confirms the adequacy of the proposed structural equation model in capturing the observed covariance structure. The explained variance in Internal Control Effectiveness highlights the substantial impact of these governance elements. These findings offer valuable insights for stakeholders and policymakers seeking to fortify corporate governance practices in the Indonesian business landscape.
Analysis of the Effect of Tax Compliance, Tax Avoidance, and Financial Reporting Quality on Company Financial Performance: A Case Study on a Manufacturing Company in Indonesia Sri Adella Fitri; Eko Sudarmanto; Nabila Azura Qothrunnada; Pitri Wahyuni
West Science Accounting and Finance Vol. 1 No. 03 (2023): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v1i03.402

Abstract

This research investigates the intricate relationships among tax compliance, tax avoidance, financial reporting quality, and corporate financial performance in Indonesian manufacturing companies. Employing a quantitative approach, data were collected from 150 companies and analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS). The study found robust positive associations between tax compliance and financial reporting quality with corporate financial performance. Furthermore, a nuanced relationship emerged between tax avoidance and financial performance, highlighting the importance of moderation. The empirical findings offer valuable insights for practitioners, policymakers, and academics seeking to understand the dynamics of tax-related activities and financial outcomes in the Indonesian manufacturing sector.
The Effect of Accounting Information System Service Quality, Technological Innovation, and Financial Literacy on Investment Decision Making in MSMEs in Indonesia Loso Judijanto; Eko Sudarmanto; Eva Yuniarti Utami; Darman Darman; Samalua Waoma
West Science Accounting and Finance Vol. 2 No. 01 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i01.710

Abstract

This research investigates the multifaceted determinants influencing investment decision-making in Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. Employing a quantitative approach, a sample of 150 participants, including owners, managers, and decision-makers, was surveyed to explore the interplay between Accounting Information System Service Quality (AISSQ), Technological Innovation (TI), Financial Literacy (FL), and their collective impact on investment decisions. Results indicate robust positive relationships between AIS service quality, financial literacy, technological innovation, and investment decision-making. The combined effect of these factors explains a substantial portion of the variance in the model (R^2 = 0.602). Practical and policy implications are discussed, offering insights to empower MSMEs in navigating dynamic economic landscapes.
Evaluation of the Impact of Financial Report Quality, Auditor Independence, and the Use of Audit Technology on Client Satisfaction at Public Accounting Firms in Jakarta Loso Judijanto; Eko Sudarmanto
West Science Accounting and Finance Vol. 2 No. 01 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i01.711

Abstract

This research investigates the intricate dynamics influencing client satisfaction at public accounting firms in Jakarta. Employing a quantitative approach, a survey methodology with 150 clients was utilized to evaluate the impact of financial statement quality, auditor independence, and the use of audit technology on client satisfaction. The data was analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS). Descriptive statistics, measurement model evaluation, structural model analysis, and discriminant validity assessments were conducted to comprehensively understand the relationships between the variables. The model fit indices indicated a strong alignment between the estimated and saturated models, affirming the reliability and validity of the research model. Hypothesis testing results demonstrated that auditor independence, financial report quality, and the use of audit technology significantly influence client satisfaction in the Jakarta context. The findings contribute to both academic literature and practical implications for public accounting firms seeking to enhance client relationships.
Identification of Research Trends in Islamic Financial Product Innovation Loso Judijanto; Eko Sudarmanto; Iwan Harsono; Chairil Afandy; Muhammad Lucky
West Science Interdisciplinary Studies Vol. 2 No. 02 (2024): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v2i02.680

Abstract

This bibliometric analysis delves into the burgeoning discourse surrounding sustainable entrepreneurship's role in addressing challenges within the circular economy framework. By synthesizing a vast array of scholarly literature spanning from 2006 to 2024, the study provides comprehensive insights into the intersection of these two pivotal areas. Through quantitative techniques such as co-citation analysis and keyword co-occurrence analysis, the analysis uncovers prominent themes, research clusters, and intellectual structures within the field. The results reveal a robust body of research exploring various dimensions of sustainable entrepreneurship and the circular economy, ranging from theoretical underpinnings to practical implications. Furthermore, the study identifies influential works and emerging trends, offering valuable guidance for future research directions. This research not only enriches our understanding of how sustainable entrepreneurship can contribute to a circular economy but also holds significant implications for academia, industry, and policymaking by informing strategic decision-making and inspiring innovative practices aimed at fostering sustainability and resilience in a rapidly changing world.
Analysis of the Effect of Sustainable Business Practices on the Financial Performance of Manufacturing Companies in Jakarta: Case Study on Renewable Energy Use, Waste Management, and Environmental Economic Principles Farida Arinie Soelistianto; Riri Nasirly; Eko Sudarmanto; Darmawan Listya Cahya
West Science Journal Economic and Entrepreneurship Vol. 1 No. 12 (2023): West Science Journal Economic and Entrepreneurship
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsjee.v1i12.446

Abstract

The adoption of renewable energy, waste management methods' efficacy, the application of environmental economic concepts, and the financial performance of manufacturing enterprises in Jakarta are all examined in this study. This study examined measurement models and structural models by analyzing data from 174 organizations using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The findings demonstrate that the company's profitability is considerably and favorably impacted by the use of environmental economic concepts and the deployment of renewable energy. This research highlights the significance of sustainable practices in attaining financial prosperity and provides useful guidance for companies seeking to manage the intricate terrain of ecological accountability and financial efficacy.
Peta Dinamika Penelitian Manajemen Risiko Keuangan melalui Analisis Bibliometrik Loso Judijanto; Eko Sudarmanto; Alfiana Alfiana; Eva Yuniarti Utami
Jurnal Ekonomi dan Kewirausahaan West Science Vol 2 No 02 (2024): Jurnal Ekonomi dan Kewirausahaan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jekws.v2i02.1113

Abstract

Penelitian ini menyajikan analisis bibliometrik terhadap literatur manajemen risiko keuangan untuk mengidentifikasi tren penelitian, pola kolaborasi, dan fokus penelitian yang dominan. Data dikumpulkan dari berbagai sumber literatur akademis, termasuk jurnal ilmiah, konferensi, dan buku. Hasil analisis mengungkapkan peningkatan perhatian terhadap isu-isu seperti krisis keuangan, manajemen risiko perbankan, dan praktik keuangan yang berkelanjutan. Selain itu, perkembangan teknologi keuangan, resiliensi sistem keuangan, dan pengaruh sosial media juga menjadi fokus penelitian yang penting. Penelitian ini juga mengidentifikasi kolaborasi antara peneliti dan peneliti kunci dalam jaringan akademik. Temuan ini memberikan wawasan yang berharga bagi praktisi, akademisi, dan pembuat kebijakan untuk mengarahkan strategi manajemen risiko mereka dengan lebih efektif dan memperluas kerjasama antarbidang untuk meningkatkan pemahaman dan praktek manajemen risiko keuangan di masa depan.
Analisis Bibliometrik Terhadap Keberlanjutan Bisnis di Era Digital Loso Judijanto; Eko Sudarmanto; Said Hamzali; Eva Yuniarti Utami
Jurnal Ekonomi dan Kewirausahaan West Science Vol 2 No 02 (2024): Jurnal Ekonomi dan Kewirausahaan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jekws.v2i02.1114

Abstract

Penelitian ini menghadirkan analisis bibliometrik terkait keberlanjutan bisnis di era digital. Transformasi digital telah mengubah lanskap bisnis secara fundamental, memicu perhatian yang meningkat terhadap konsep keberlanjutan bisnis. Dalam konteks ini, analisis bibliometrik digunakan untuk mengeksplorasi tren publikasi ilmiah, mengidentifikasi konsep-konsep kunci yang dominan, dan mengidentifikasi kesenjangan penelitian yang masih perlu diisi. Metodologi melibatkan pengumpulan data dari berbagai basis data akademik, seleksi artikel berdasarkan kriteria inklusi, dan analisis menggunakan teknik bibliometrik. Hasil penelitian memberikan wawasan tentang pola publikasi, citasi, dan kolaborasi penulis dalam literatur terkait. Ditemukan bahwa keberlanjutan bisnis di era digital mencakup berbagai aspek, seperti strategi bisnis digital, pendidikan, kinerja bisnis, pengaruh pada usaha kecil, dan alat keuangan digital. Analisis tersebut memberikan pemahaman yang lebih baik tentang landskap penelitian terkini dan arah masa depan yang mungkin dalam studi keberlanjutan bisnis di era digital.
Analisis Bibliometrik pada Kebijakan dan Implementasi Green Economy di Negara Berkembang Loso Judijanto; Muhammad Syaiful; Eko Sudarmanto
Jurnal Ekonomi dan Kewirausahaan West Science Vol 2 No 03 (2024): Jurnal Ekonomi dan Kewirausahaan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jekws.v2i03.1430

Abstract

Penelitian ini mengkaji dinamika dan evolusi tema dalam penelitian ekonomi hijau menggunakan analisis bibliometrik dengan perangkat VOSviewer. Fokus studi terletak pada identifikasi klaster tema, tren penelitian dari waktu ke waktu, penentuan topik dengan potensi penelitian tinggi, dan analisis jaringan kolaborasi antar peneliti. Hasil menunjukkan dominasi tema seperti transisi ekonomi hijau, efisiensi energi, dan pengembangan kota pintar, mencerminkan respons terhadap tantangan keberlanjutan global. Tren yang muncul mencakup peningkatan adopsi teknologi baru dan kebijakan yang mendukung pertumbuhan berkelanjutan, dengan area seperti politik ekonomi dan kota pintar dikenali sebagai peluang penelitian yang belum sepenuhnya dieksplorasi. Kolaborasi penulis menunjukkan struktur jaringan yang matang dengan beberapa hubungan yang menonjol, menandai pentingnya kerjasama internasional dalam mengembangkan solusi yang efektif. Studi ini menawarkan wawasan penting untuk para peneliti dan pembuat kebijakan dalam merumuskan strategi yang lebih terarah untuk mendorong praktik ekonomi hijau yang efektif.
Dampak Fintech Lending terhadap Industri Perbankan Loso Judijanto; Eko Sudarmanto; Sitti Ramelan Chadidjah
Jurnal Ekonomi dan Kewirausahaan West Science Vol 2 No 03 (2024): Jurnal Ekonomi dan Kewirausahaan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jekws.v2i03.1433

Abstract

Penelitian ini menganalisis lanskap penelitian fintech lending dan industri perbankan melalui pendekatan bibliometrik. Klasterisasi tema mengidentifikasi empat klaster utama: fintech lender dan kredit, peer-to-peer lending, teknologi keuangan, dan fintech syariah, yang menunjukkan fokus pada berbagai aspek fintech lending. Tren penelitian dari tahun 2020 hingga 2022 menunjukkan evolusi topik dengan peningkatan perhatian terhadap teknologi keuangan dan fintech syariah. Peluang penelitian ditemukan dalam area dengan densitas rendah seperti perlindungan hukum, literasi keuangan, ekosistem fintech, dan pinjaman digital untuk UKM, menawarkan ruang eksplorasi lebih lanjut untuk inovasi dan pertumbuhan berkelanjutan. Analisis kolaborasi penulis menunjukkan variasi dalam intensitas dan pendekatan metodologis, dengan peluang untuk memperluas kolaborasi lintas klaster dan institusi guna memperkaya penelitian dan menghasilkan dampak yang lebih besar.
Co-Authors . Syamsulbahri AA Sudharmawan, AA Abbas, Dirvi Surya Abdul Karim Abdul Karim Butar-Butar Abjan, Wirawati Ade Muslimat, Ade Adela Rhiana Novitasari Adha, Wahyuni Istiqomah Adinda Yuvita Lestari ADINUGROHO, IWAN Ady Bakri, Asri Afifi, Zaenal Afridayani Agam Akhmad Syaukani, Agam Akhmad Agi Nanjar Agung Zulfikri Agus Susilo Ahmad Ahmad Ahmad Amarullah, Ahmad Ahmad Rizani Ahmad Rizani, Ahmad Ahmad Sulaiman, Ahmad Ahmad Zaki Ahmad Zaki Mubarok Ahmad Zaki Mubarok, Ahmad Zaki Ak. S.E. Desak Nyoman Sri Werastuti . Akbari, Deni Adha Alamsyah, Shoffan Alfiana Alfiana , Alfiana Alhazar Rinaldi Amaliya, Vina Amanda Eka Rismawati Amanda Safa Sabitha Ambar Kusuma Astuti Ambar Kusuma Astuti Anantawikrama Tungga Atmadja Andani, Mega Andi Saadillah Andika Isma Andree Tiono Kurniawan Andrew Shandy Utama Andri Triyantoro ANGGRAENI, RENI Anggrahini Sapitri Anggraini Soemadi Anggun Munifatul Afifah Anugrah Nur Warthadi Ariawan, Ariawan Arief Fahmi Lubis Arief Yanto Rukmana Arini, Rani Eka Arnes Yuli Vandika Arniwita Arniwita, Arniwita Arum, Mega Arumingtyas, Fida As'ad, Muslahuddin Asri Ady Bakri Asriani Natong Astuti, Winata Aji Asy Syahidah, Annisa Aulia, Triana Zuhrotun Awalia Az Zahra Awaliyah, Reni Ayke Nuraliati Ayu Puspita Sari aziz, fajar rahmat Bakri, Asri Ady Barus, Irwan Irawadi Basri, T Saiful Basuki Bhaswarendra Guntur Hendratri Bilondato, Nikma Budi Rohmansyah Budi, Hasiun Chadidjah, Sitti Ramelan Chairil Afandy Chairil Afandy Chasani, Rahmatika Nur Citra Kharisma Utami Citra Puspa Permata Danendra, Akhdan Belva Evan Daniel Rahandri DARMAN Darman Darman Darmawan Listya Cahya Darmawan Listya Cahya Darojat, Ilma Dedi Haryadi Deni Iskandar Deni Iskandar Deniza Mukti Desi, Anistya Vinta Desiyanti, Rika Dewi Rohmi Bai Kurnia Dien Ajeng Fauziah Djuhrijjani Djuhrijjani Djuhrijjani, Djuhrijjani Djunaedi Djunaedi Dony Oktafia Putra Dwi Saleha edy susanto Edy Susanto Efendi Sugianto Effriyanti, Effriyanti Elka Fikri, Muhammad Emi Yulia Siska Endang Supriatna Erdawati, Lena Erlin Dolphina Erwina Kartika Devi Eva Yuniarti Utami Evaf Maulina Fachrurazi Fadilla Muhammad Mahdi Fahry Reza Fajar Rahmat Aziz Farida Arinie Soelistianto Fathoni, Muhad Fauzan Hidayat Fazira, Rabitha Febrian, Wenny Desty Febrina, Ilza Ferry WF Waangsir Fildansyah, Rully Fitriah Handayani Fitrianingsih, Dwi Fitriansyah, Novela Deva Puasa Sucifa Frans Sudirjo Frans Sudirjo Furqon, Wahyul Gatot Jariono Gatot Wijayanto Gusneli Gusneli Gusti Dian Prayogi Hadiono, Hadiono Hafidzullah, Muhammad Rijal Hakim, Mohamad Zulman Hakim, Nur Hamzali, Said Hanifah Nurul Muthmainah Hardiwinoto Hardiwinoto, Hardiwinoto Harimurti Wulandjani Haris Nugroho Haryanto, Abel Hasan, Muh Hendratri, Bhaswarendra Guntur Heny Fitriani Herry Ramadhani Hersiyati Palayukan Hesti Erviani Zulaecha Hesty Erviani Zulaecha Hesty Ervianni Zulaecha Hidayatulloh, A.Nururrochman Himawan Sutanto Himawan Sutanto, Himawan I Made Pradana Adiputra Ibnu Aswat Ida Ayu Putri Suprapti Idrus, Rini Angriani Ignatius Septo Pramesworo ika yulianingsih Ilah, Muhammad Abdul Ilham Ilhamiwati, Mega Imam Hidayat Imron Nugroho Saputro Indah Permata Dewi Indah Yuliana Ingkak Chintya Wangsih Irdiana, Sukma Irma Irma Irma Irmanelly, Irmanelly Irra Chrisyanti Dewi Irwan Irwan Irwan Moridu Ismed Wijaya Isrok Isrok Isrok Isrok Istiasih, Shitny Dwi Iswanto, Juni Iwan Adinugroho Iwan Harsono Jasiah , Jasiah Jasiah Jasiah Jennifer Farihatul Bait Johnny Chandra Judijanto, Loso Juminawati, Sri Juni iswanto Jushermi Jushermi, Jushermi Kalijunjung Hasibuan Kamalia, Dea Amanda Kaswoto, Junet Khamaludin Khamaludin Khamaludin, Khamaludin Khoirunnisa Siregar KIMSEN, KIMSEN Koko Komaruddin, Koko Kristanto, Eri Kurniawan , M. Ilham Syafiq Kusmiyatun, Kusmiyatun Kusumo, Bagus Edi Laras Amarita legito, Legito Lembong, Herningsih Sutri Liestyowati Liestyowati Liyusabyte Ali 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 Maulina, Evaf Mayratih, Siska Mega Andani Mega Arum Mega Ilhamiwati Mega Lestari Mega Lestari Meilandri, Detti Mislan Sihite, Mislan Moh Gifari Sono Moh Gifari Sono Mohammad Ridwan Muhad Fatoni Muhamad Akbar Muhamad Akbar Muhamad Ammar Muhtadi Muhammad Abdul Ilah Muhammad Abdul Rosid Muhammad Hendra Muhammad Irwan Muhammad Lucky Muhammad Syafri Muhammad Syafri, Muhammad Muhammad Syaiful Muhammad Taswin MUHAMMAD, RIO AMANDA Muhtadi, Muhamad Ammar Munzir Munzir, Munzir Murthada Murthada Musiana Musiana Muslahuddin As'ad Musran Munizu Mustaqim, Wahyu Nur Muthmainah, Hanifah Nurul N Nurhidayat, N Nabila Azura Qothrunnada Nanda Alfian Mahardika Nanda, Sahabuddin Nanik Wahyuni ‎ Nanjar, Agi Nasirly, Riri - Nasution, Evriza Noverda Navis, Za’im Farhan Nesti Hapsari Nicholas Renaldo Nindiasari, Avininda Dewi Ningsih, Tri Widyastuti Nining Purwaningsih NIZLA ROHAYA Novela Deva Puasa Sucifa Fitriansyah Novitasari Agus Saputri Novitasari, Salwa Aulia Nugroho Susanto Nugroho, Budi Sulistiyo Nugroho, Hanif Nur Hakim Nur Hayati Nur Subekti Nur Subekti, Nur Subekti Nur W, Anugrah Nurhayadi, Willy Nurhidayat Nurhidayat Nurhidayat Nurhidayat Nurhidayat Nurmiati, Ai Siti Nurul Aulia Mentari Nurwijayanti Nusran, Muhammad Octasylva, Annuridya Rosyidta Pratiwi Palupiningtyas, Dyah Pambudi, Januar Eky Pasaribu, Daniel Pika Yolanda Pitri Wahyuni Prakosa Gempur Pamungkas Prasetyo, Fitria Madaniah Pratiwi Octasylva, Annuridya Rosyidta Prayitno, Mustofa Aji Prihantara Utama, Bangun Pungki Indarto Purnamasari, Yuana Fasya Purnomo, Djauhar Edi PURWANTI PURWANTI Puspita, Rita Sari Putra, Iwan Eka Putri, Inez Novitasari Putro, Rizki Listyono Rachmania, Dewi Raden Mohamad Herdian Bhakti Rahma Maulidia Rahman, Kristanti Rahmat, Ariawan Ramdan Yusuf Ramdani, Safier Ramdhan Kurniawan Rani Eka Arini Redjeki, Finny Reni Anggraeni Repi Dwi Putri Respatiningsih, Inneke Retnawati Siregar Ria Puspitasari Rianto Rianto Riesta Ayu Delia Riesta Ayu Delia Rifky , Sehan Rijadi, Puti Khairani Rika Desiyanti Rina Destiana Rina Malahayati Rinaldi, Alhazar Rini Angriani Idrus Riyanto Setiawan Suharsono Rosid, Muhammad Abdul Rosidawaty Rosidawaty Rosyid Nurrohman Ruci Arizanda Rahayu Rudin, Syafaat Rukmana, Arief Yanto Rully Fildansyah Rumanintya Lisaria Putri, Rumanintya Lisaria Safitri, Elvina Safitri, Wanda Said Hamzali Saleh, Hairul Saleha, Dwi Salwa Aulia Novitasari Samalua Waoma Samsul Anwar Saparman Saparman Saparman, Saparman Saputra , Dimas Dodo Saputra, M Wahid Saputro, Imron Nugroho Sarmiati Sarmiati Sartina R Male Sasmita, Djenni Satrio Sakti Rumpoko Sehan Rifky Septi Sistiasih, Vera Septi, Iti Setyowati Subroto Setyowati Subroto Simamora, Mukti Siregar, Indra Gunawan Siregar, Retnawati Siska, Emi Yulia Siti Noor khikmah Siti Rosmayanty Sitti Rabiah Yusuf Sitti Ramelan Chadidjah Slamet Riyadi Soelistianto, Farida Arinie Sono, Moh Gifari SRI RAHAYU Sugianto, Efendi Sugiharti Sugiharti Sugiharti Sugiharti Sugiono Sugiono Sulfianty Sulistyowati, Nur Wahyuning Suprapti, Ida Ayu Putri Supriatna, Endang Suroso Suroso Susilo, Priyo Sutoto, Agung Suwandi Suwandi Syafaat Rudin Syahrianti Syam, Syahrianti Syamsu Rijal Tahir, Usman Tamaulina Br Sembiring Tanti Widia Nurdiani Taswin, Muhammad Tirangga Ansori Titi Rapini, Titi Tora Yuliana Toto Sugihyanto Toto Sugihyanto Tri Winarsih Triana Zuhrotun Aulia Triana Zuhrotun Aulia Triatmaja, Muhammad Fithrayudi Trinandari Prasetya Nugrahanti Trinandari Prasetyo Nugrahanti Trisna Agus Brata Triyantoro, Andri Tundu, Astrid Kristiana Umi Haryani Ummu Kalsum Usman Tahir Utami , Eva Yuniarti Utami, Eva Yuniarti Uzizatun Maslikah Vera Septi Sistiasih Vina Amaliya Wahyono, Zubaidi Warto - Wijaya, Ismed Wijaya, Muhamad Rizky Wijayanti, Indah Oktari Wily Mohammad Windasari, Ihsanul Wirawati Abjan Wulandjani, Harimurti Yaghfir Alifah, Fathimah Yahawi, Seleman Hardi Yana Priyana Yanti Susanti Yasrul Yayuk Suprihartini Yuliana Yuliana Yulianingsih, Ika Yulianti, Eka Budi Yultan Demmanggasa Yunita, Prita Yusniar Yusniar Yusniar, Yusniar Yusuf, Siti Rabiah Yusuf, Sitti Rabiah ZA, Saida Zainurossalamia Zainal Arifin Zainuddin, Zainuddin Zubaidi Wahyono Zulaecha, Hesty Erviani Zulfikri , Agung Zuliyati