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All Journal Jurnal Reviu Akuntansi dan Keuangan JURNAL ECONOMIA EL-MUHASABA Trikonomika: Jurnal Ekonomi Journal of Economics, Business, & Accountancy Ventura Jurnal Ilmiah Mahasiswa FEB Gadjah Mada International Journal of Business JURNAL RELASI STIE MANDALA JEMBER Jurnal Akuntansi Multiparadigma Wacana, Jurnal Sosial dan Humaniora Journal of Indonesian Economy and Business TEMA (Jurnal Tera Ilmu Akuntansi) International Journal of Local Economic Governance Jurnal Ilmiah Administrasi Publik The International Journal of Accounting and Business Society Media Trend: Berkala Kajian Ekonomi dan Studi Pembangunan Journal of Accounting and Investment JABE (Journal of Accounting and Business Education) AKRUAL: Jurnal Akuntansi International Research Journal of Business Studies (E-Journal) Jurnal Ekonomi dan Bisnis AFRE Accounting Financial Review International Journal of Social Science and Business Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Aktiva : Jurnal Akuntansi dan Investasi EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Riset Akuntansi Kontemporer Jurnal Pengabdian kepada Masyarakat Nusantara Akuntansi Bisnis & Manajemen (ABM) Interdisciplinary Social Studies TRANSFORMASI : JURNAL PENGABDIAN PADA MASYARAKAT Jurnal Manajemen Perbankan Keuangan Nitro Jurnal Locus Penelitian dan Pengabdian Jurnal Akuntansi dan Keuangan Indonesia Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Accounting Research, Organization and Economics (JAROE) Journal Research of Social Science, Economics, and Management Eduvest - Journal of Universal Studies Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Relasi : Jurnal Ekonomi ABM: International Journal of Administration, Business and Management Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) International Research Journal of Business Studies Jurnal Pengabdian Kepada Masyarakat
Zaki Baridwan
Department Of Accounting, Faculty Of Economics And Business, Universitas Brawijaya
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Public Health Social Sciences

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The Effects of Psychological Factors and Financial Literacy on Financial Management Bagaskara, Kurniarga; Baridwan, Zaki; Nurofik, Nurofik
MediaTrend Vol 19, No 1 (2024): MARET
Publisher : Trunojoyo University of Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/mediatrend.v19i1.18311

Abstract

The study aims to test the influence of mental accounting and financial literacy on financial management on lecturers and postgraduate students in economics and business in Yogyakarta. Financial management is one of the important aspects of everyday life that relates to the financial decisions taken by individuals. In this study, mental accounting represents psychological factors that influence financial decision-making, while financial literacy represents the knowledge needed to make the right financial decisions. Primary data was collected from 122 respondents who are lecturers and postgraduate students in economics and business in Yogyakarta. Double regression analysis is used to test the impact of mental accounting and financial literacy on financial management. Research results show that mental accounting and financial literacy have a positive and significant influence on financial management. These findings suggest that respondents in this study have applied the concept of good mental accounting by applying income allocation, perception of income source differences based on purpose use, and evaluation of money spent from various sources of income. The results also show that respondents have sufficient financial literacy to create more optimal financial management. The conclusion that can be drawn from this study is that the better the mental accounting and financial literacy of the individual, the better their financial management.
3P (Propel, Plunge, Portray): A Reflective Analysis Of The Accountant's Role In Embedding Sustainability In MSMEs Ika wahyuni, Nining; Ganis Sukoharsono, Eko; Roekhudin; Baridwan, Zaki
Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 4 (2024): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v14i4.36170

Abstract

Purpose: This research aims to construct the role of accountants in embedding sustainable business practices in MSMEs. Methodology/approach: In constructing the role, the researcher used a participatory action research (PAR) approach. To represent various types of accounting professions, this study used accountant educators as participants. Data were collected through observations, interviews, and group discussion forums. After going through a triangulation process to check its validity, the data was then processed by thematic analysis. Findings: This research successfully constructs the role of accountants in instilling sustainable business practices consisting of three role pillars, namely 3P: propel, plunge, and portray. The three pillars mean that the accountant is a figure capable of being a propel to move every business towards more sustainable conditions. Accountants can act as sustainability change agents by plunging directly into business practices to motivate, facilitate and initiate sustainable business practices. Accountants are also someone who can portray sustainable business practices carried out by a business entity by acting as a preparer of sustainability reports. Practical implications: The results of this study suggest that with this triple role, accountants can further increase their contribution in assisting business entities in implementing the triple bottom line. Originality/value: The research uses an action research approach in the field of sustainability accounting.
Behavioural Intention of Millennial Generation FinTech Users: Does Self-Efficacy Influence Digital Technostress and Social Influence? Wahyuni, Amelia Dwi; Baridwan, Zaki; Iqbal, Syaiful
AFRE (Accounting and Financial Review) Vol. 7 No. 2 (2024): Vol. 7 No. 2 Juni 2024
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v7i2.13534

Abstract

This study aims to provide empirical evidence on the influence of technostress and social influence on the intention to use fintech. Additionally, this study offers empirical evidence on the ability of self-efficacy to moderate the impact of technostress and social influence on the intention to use fintech. The sample for this study was selected using purposive sampling and comprised 404 respon-dents who are millennial fintech users and work as private employees in Sa-marinda City. This study employs a quantitative research design, with primary data obtained directly from respondents through questionnaires. The data ana-lysis method used in this research is Partial Least Square (PLS). The results in-dicate that technostress, consisting of techno-overload, techno-invasion, and techno-complexity, negatively affects the intention to use fintech. Furthermore, social influence positively affects the intention to use fintech. However, techno-uncertainty does not impact the intention to use fintech. This study finds that self-efficacy can mitigate the negative impact of techno-overload on the inten-tion to use fintech. Similarly, social influence is also moderated by self-efficacy, thereby increasing the intention to use fintech. However, self-efficacy does not reduce the negative effects of techno-overload, techno-invasion, and techno-un-certainty on the intention to use fintech among millennials.DOI: https://doi.org/10.26905/afr.v7i2.13534.  
Analisis Determinan Kualitas Audit Internal Sektor Publik di Indonesia: Systematic Literature Review Rajafi, Lalu Roby; Irianto, Gugus; Baridwan, Zaki
Akutansi Bisnis & Manajemen ( ABM ) Vol 31 No 2 (2024): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v31i2.1437

Abstract

The objective of this research is to analyze factors that influence the internal audit quality of Indonesia’s public sector by systematically reviewing empirical literatures published from 2019 to 2024. The data collection and classification was conducted on Google Scholar and Scopus databases using PRISMA, resulting in 39 studies to be used as the sample. The Systematic Literature Review (SLR) analysis suggests 19 variables that influence the internal audit quality of Indonesia’s public sector; fifteen of which (79%) have positive impacts on the internal audit quality, while the remaining four (21%) have negative effects. The factors that positively influence the public sector’s internal audit quality are auditor’s competence, independency, professionalism, experience, ethics, motivation, integrity, accountability, performance, objectivity, self-efficacy, and capability, management support, audit supervision, and internal control. Meanwhile, factors that negatively influence the audit quality are time pressure, work load, supervisor’s order, and obedience pressure.
Analisis Intensi Penggunaan E-Wallet (Shopeepay): Integrasi Indikator Tiga Model Penerimaan Teknologi Pratama, Fadhil Irvan; Baridwan, Zaki
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 3 No. 3 (2024): Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2024.3.3.233

Abstract

The increasingly popular e-wallet payments among the Indonesian people result from the growing population of internet users. This study aims to test and analyze perceived ease of use, perceived usefulness, task-technology fit, and perceived trust on the intention to use e-wallet (Shopeepay), employing the theories of Technology Acceptance Model (TAM), Theory of Planned Behavior (TPB), and Task-Technology Fit (TTF). The data are collected utilizing purposive sampling by distributing questionnaires to undergraduate students of the Accounting Department of the Faculty of Economics and Business, Universitas Brawijaya through WhatsApp group and Line messaging applications. The results of this study exhibit that perceived usefulness, perceived ease of use, task-technology fit, and perceived trust have a positive effect on the intention to use e-wallet (Shopeepay).   Abstrak E-wallet merupakan alat pembayaran yang kian digemari masyarakat Indonesia seiring dengan pertumbuhan pengguna internet yang terus meningkat dari waktu ke waktu. Penelitian ini bertujuan untuk menguji dan menganalisis persepsi kemudahan, persepsi manfaat, kesesuaian tugas-teknologi, dan persepsi kepercayaan terhadap intensi penggunaan e-wallet (Shopeepay). Technology Acceptance Model (TAM), Theory of Planned Behaviour (TPB), dan Task-Technology Fit (TTF) merupakan beberapa teori yang digunakan dalam penelitian ini. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah purposive sampling dengan menyebarkan kuesioner kepada Mahasiswa Aktif S1 Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya melalui grup Whatsapp dan aplikasi chatting Line. Hasil dari penelitian ini menunjukkan bahwa persepsi manfaat, persepsi kemudahan, kesesuaian tugas-teknogi, dan persepsi kepercayaan berpengaruh positif terhadap intensi penggunaan e-wallet (Shopeepay). Uang Elektronik, Technology Acceptance Model (TAM), Task-Technology Fit (TTF), Theory of Planned Behavior (TPB)
The Faktor-Faktor Yang Mempengaruhi Pemungutan Pbb-P2 Selama Lima Tahun (2017-2021) Hotasi, Joel Pandu; Baridwan, Zaki
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 3 No. 4 (2024): Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2024.3.4.291

Abstract

This research aims to find out factors affecting land and building tax for five years (2017-2021) in Central Jakarta. The type of research used is quantitative approach with collection technique of secondary data sourced from Badan Pendapatan Daerah(BAPENDA) Central Jakarta and Badan Pusat Statistic (BPS) DKI Jakarta for five years (2017-2021). Analysis method for this research is using multivariate analysis. Hypothesis testing for this research is done by using Structural Equation Model (SEM) approach based on partial least squares (PLS). The results of this research show that Gross Domestic Regional Product (GDRP) has significant and positive effect towards land and building tax. However, total number SPPT factor has significant and negative effect towards land and building tax and compliance level factor has unsignificant and negative effect towards land and building tax in Central Jakarta.   Abstrak Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi pemungutan PBB-P2 selama lima tahun (2017-2021) di Jakarta Pusat. Variabel yang digunakan adalah PDRB, Jumlah SPPT, dan Tingkat Kepatuhan. Jenis penelitian yang digunakan adalah pendekatan kuantitatif dengan teknik pengumpulan yaitu analisis data sekunder yang bersumber dari Badan Pendapatan Daerah (BAPENDA) Jakarta Pusat dan Badan Pusat Statistik (BPS) DKI Jakarta selama lima tahun (2017-2021). Metode analisis pada penelitian ini dengan menggunakan analisis multivariat. Pengujian hipotesis dalam penelitian ini dilakukan dengan cara menggunakan pendekatan Structural Equation Model (SEM) berbasis metode partial least squares (PLS). Hasil penelitian ini menunjukkan bahwa faktor PDRB berpengaruh positif dan signifikan terhadap pemungutan PBB-P2, sedangkan faktor jumlah SPPT berpengaruh negatif dan signifikan terhadap pemungutan PBB-P2, dan faktor tingkat kepatuhan berpengaruh negatif dan tidak signifikan terhadap pemungutan PBB-P2 di Jakarta Pusat.
Faktor-Faktor Pendorong Perilaku Kecurangan Akademik Pada Mahasiswa Berdasarkan Perspektif Fraud Hexagon Azzahra, Rifka; Baridwan, Zaki
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 2 No. 4 (2024): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2024.2.4.148

Abstract

This study aims to test and obtain empirical evidence regarding the effect of the fraud hexagon dimensions, namely pressure, opportunity, rationalisation, ability, arrogance, and collusion, on student academic fraud behaviour. The research data were collected through a questionnaire distributed using Google Forms to undergraduate students of the Accounting Study Program, Faculty of Economics and Business, Universitas Brawijaya, class of 2020-2022. The sampling technique used was purposive sampling with a sample size of 277 based on the calculation of the Slovin formula. In testing the hypothesis, this study uses quantitative methods, and data processing is carried out using statistical tools, namely SPSS version 27, using multiple linear regression analysis models. The results showed that pressure, rationalisation, ability, and collusion have a positive and significant influence on student academic fraud behaviour. However, this study cannot prove that opportunity and arrogance affect academic cheating behaviour. The findings of this study are expected to be a consideration for the Accounting Study Program, Faculty of Economics and Business, Universitas Brawijaya, in preventing academic fraud. Abstrak Penelitian ini bertujuan untuk menguji dan memperoleh bukti empiris mengenai pengaruh dimensi fraud hexagon yaitu tekanan, kesempatan, rasionalisasi, kemampuan, arogansi, dan kolusi terhadap perilaku kecurangan akademik mahasiswa. Data penelitian dikumpulkan melalui kuesioner yang disebarkan menggunakan Google Form kepada mahasiswa S1 Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya angkatan 2020-2022. Teknik sampling yang digunakan adalah purposive sampling dengan jumlah sampel sebanyak 277 berdasarkan perhitungan rumus Slovin. Dalam pengujian hipotesis penelitian ini menggunakan metode kuantitatif dan pengolahan data dilakukan menggunakan alat bantu statistik yaitu SPSS versi 27 dengan menggunakan model analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa tekanan, rasionalisasi, kemampuan, dan kolusi memiliki pengaruh positif dan signifikan terhadap perilaku kecurangan akademik mahasiswa. Namun, penelitian ini tidak dapat membuktikan bahwa kesempatan dan arogansi berpengaruh terhadap perilaku kecurangan akademik. Temuan penelitian ini diharapkan dapat menjadi pertimbangan bagi Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya dalam mencegah tindakan kecurangan akademik.
Construction of The Accountant's Role As A Sustainability Score Player Through A Participatory Action Research Approach Wahyuni, Nining Ika; Roekhudin; Baridwan, Zaki
The International Journal of Accounting and Business Society Vol. 31 No. 2 (2023): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2023.31.2.666

Abstract

Purpose — This study aims to construct the role of accountants as sustainability score players, namely as providers of information, support,  and guidance in embedding sustainable business practices in MSMEs. Design/methodology/approach—This study uses a participatory action research (PAR) approach to construct the role of accountants. This approach requires the active participation of participants in each stage of the PAR cycle, starting from planning, action, observation and evaluation, and reflection. Data were collected through observation, interviews, and FGD. The data is processed by thematic analysis after going through the triangulation process to check its validity. Findings—Accountants can expand their role by acting as sustainability score players through inclusion, providing literacy, and initiating MSMEs to start sustainable business practices. Through this involvement, accountants can realize that they can position themselves as agents of change who can become role models and mediators and facilitate the movement towards sustainable business for the MSMEs they assist. Practical implications—Accountants must develop a new habitus that shows they can contribute significantly to realizing sustainable development goals. One habitus is getting used to being involved with the community, especially with MSMEs. “Engage” represents the ability of accountants to actively participate in any embedded sustainability efforts. Originality/value—The gap between value and action in sustainability accounting research shows no relationship between values derived from existing theory and practical action. This research fills this gap by using an action research approach and involving educator accountants to determine what actions need to be taken to contribute to achieving sustainable development goals.
Internalization Of Pancasila Value on Local Government Budgeting Firmansyah, Rizky; Sukoharsono, Eko Ganis; Rosidi; Baridwan, Zaki; Wickramasinghe, Danture
The International Journal of Accounting and Business Society Vol. 32 No. 2 (2024): The International Journal of Accounting and Business Society (August 2024 - De
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2024.32.2.726

Abstract

Purpose — The purpose of this study is to unravel the ideological value of the Indonesian nation that is applied strictly to the budgeting system in the public sector, especially local governments. Design/methodology/approach—This research uses a literature study approach. The data is analyzed by describing the facts, which is then followed by an analysis that provides a specific understanding and explanation. Findings—Internalizing Pancasila values in the implementation of a Performance-Based Budget for the public sector can be an option that solves various problems caused by discrepancies between expectations and achievements. Practical implications—Pancasila values function as a stimulus in a performance-based budget system, intending to improve the quality of services to the community. Thus, budgeting in Indonesia is imbued with the philosophical values of Pancasila, namely the values of divinity, humanity, unity, consultative/representation, and justice, which in turn create general welfare for all Indonesian people. Originality/value—The study's results provide a conceptual explanation of the internalization of Pancasila ideological values, which can be considered in solving problems related to the budgeting system in Indonesia. Paper type — Conceptual Research
Tax Planning Value Added Tax (Vat) and Article 4 (2) Tax on Income In Indonesia Sonbay, Ermida Fermiana; Djamhuri, Ali; Baridwan, Zaki
International Research Journal of Business Studies Vol. 15 No. 1 (2022): April - July 2022
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.15.1.53-62

Abstract

As the largest source of state budget revenue, the government continually increases tax revenues, one of which is by providing comprehensive tax reforms to the public. The government's goal to maximize revenue in the taxation sector is contrary to the company's goal as a taxpayer, namely, trying to reduce the tax burden to obtain greater profits while still complying with government tax regulations. Hence, companies need to prepare a tax plan. This study aimed to identify the application of tax planning to minimize the payment of Value Added Tax (VAT) and PPh Article 4 Paragraph (2) at PT. BAP in 2013–2017 using qualitative research methods with a case study approach. This study uses a positive qualitative paradigm as a science-based on strict procedures and rules, deductive, nomothetic, relying on sense capture, and value-free. The results of the study showed the application of VAT and Income Tax Planning tax article 4 (2) transfer of land, buildings, and land and buildings in PT. BAP is tax planning by avoiding tax violations, tax planing with delays in crediting input taxes and tax planning through the purchase of bkp with VAT, but the implementation of this tax planning is unsuccessful and inefficient due to lack of knowledge and awareness of paying taxes so as to cause losses to PT. BAP Amounting to IDR 3,340,314,823. Therefore, taxpayers need to have the knowledge and awareness to fulfill their tax obligations in order to carry out tax planning properly.
Co-Authors . Rosidi A.A. Ketut Agung Cahyawan W Abdullah Naheb, Omran Agus Sugiono Aisyah, Intan Albert Adi Nugroho Ali Djamhuri Ali Djamhuri Amalia Puspitasari, Andini Anak Agung Istri Pradnyarani Dewi Anggi Octavia Irawan Anggrainni Rahayu Annisa Fitriana Annisa Fitriana Ardhitian Herdhiantha Ralind Arum Prastiwi Assagaf, Nawira Amalia Atika, Safira Nur Atmini, Saari Aulia Fuad Rahman Azzahra, Rifka Bagaskara, Kurniarga Bambang Hariadi Bambang Purnomosidhi Bambang Subroto Bentarani Suwardi Betha Februari Khristy Betha Februari Khristy Betha Februari Khristy Betha Kharisma Dewi Cindy Nur Oktaviani Putri Citra Dewi Citra Dewi Citra Sarasmitha Darmawan, Yogi Dendhi Agung Nugroho, Dendhi Agung Devi Febrianti Dewi, Anak Agung Istri Pradnyarani Dewi, Kadek Goldina Putri Dewi, Puspita Nurindah Dharma, Ida Bagus Surya Dicky Andriyanto Dicky Andriyanto Dita Widya Putri Dwi Dayanti Oktavia Edwin Adityasto Eko Ganis Sukoharsono Eliza Noviriani Elok Fitriya Endang Mardiat Endang Mardiati Ermida Fermiana Sonbay Ermida Fermiana Sonbay, Ermida Fermiana Ertambang Nahartyo Erwin Saraswati Estanislau Bana farida, Uun Febrianti, Devi Filemon Marselinus Taek Fina Khillah Fathinah Firda Ayu Amalia Firsty Kinanti Fredinan Yulianda Frinda Ika Yunastiti Gugus Irianto Hafizah, Elena Hariadi, Bambang Holyness Nurdin Singadimedja Hosam Alden Riyadh A.Alazeez Hotasi, Joel Pandu Husnul Khuluq Imam Subekti Intan Aisyah Intan Lifinda Ayuning Putri Intan Sartika Eris Maghfiroh Iwan Triyuwono Jalal Ikram, Abdi Dzul Joasenita Hornay Jogiyanto Hartono Jubran, Dhwo Kartika Rusnindita Kartika Rusnindita kevin labbeik Khoiru Rusydi, Mohamad labbeik, kevin Laksana, Pandu Krida Lalu Roby Rajafi Lestari, Della Puspita Lila Widya Rahajeng Lilik purwanti M Iswahyudi Made - Sudarna Made Sudarma Maksum, Umar Maria Andian Sri Lianta Maria Andian Sri Lianta Mario Bayu Prasetya Marisca Dwitasari Meita Wulan Sari Meutia Faizza Mirna Amirya Mudinillah, Adam Muhammad Abadan Syakura Muhammad Abadan Syakura Mutmainah Mutmainah Muyassaroh, Isyrohil Narulita Rahmi Azriani Narulita Rahmi Azriani Nasution, Nursanita Nawira Amalia Assagaf Negina Kencono Putri Negina Kencono Putri Ni Luh Feby Millennia Yustina Nining Ika Wahyuni Nurkholis Nurkholis Nurlita Novianti Nurmawati, Binar Arum Nurofik Nurofik, Nurofik Nurohmi, Siti Oktavia, Dwi Dayanti Padma Adriana Pradhita Saraswati Pratama, Fadhil Irvan Puspita Nurindah Dewi Puspitasari, Eka Firta Rachma Widyaningrum Rahayu, Anggrainni Rahmah, Ridhan Rahmanti, Virginia Rani Widiyasari Eko Putri Ratna Candra Sari Resita, Indri Nur Nur Resita, Indri Nur Nur Restu Guriting Panggalih Retania Astia Risma Candra Waluyani Rizky Firmansyah Rizkyntania, Garin Roekhudin, Roekhudin Rosidi Rosidi * Rosidi Rosidi Rosidi Rosidi Ruth Magdalena Ruth Magdalena, Ruth Safina Novitasari Safitri, Nurul Emil Sahara Andi Fitranty Sari Atmini Sartika Sari Ayu Tjini Shabika, Binar Slamet Sugiri Stella Rahmawaty Steven Morris Lawrence Sumiyana Sumiyana Supriyadi Supriyadi Supriyadi Supriyadi Susanti Setia Sayekti, SE Susanti Setia SE Sayekti SUTRISNO Sutrisno T Sutrisno T Sutrisno, Sutrisno Syaiful Iqbal Tri Utami, Dian Ulfa, Ice Maria Unti Ludigdo Unti Ludigdo Unti, Ludigdo Utama, Yopi Yudha Uun farida Wahyuni, Amelia Dwi Wickramasinghe, Danture Windhoningsih, Alindha Yanti Trie Handayani