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Jurnal Al-Qiyam Jurnal Tana Mana Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Management Science Research Journal BULETIN BISNIS & MANAJEMEN (BBM) Buletin Abdi Masyarakat (BAM) JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Relevance: Journal of Management and Business Jurnal Sistim Informasi dan Teknologi BanKu: Jurnal Perbankan dan Keuangan Jurnal Ekonomi Lembaga Layanan Pendidikan Tinggi Wilayah I JURNAL ABDIKARYASAKTI Jurnal Visi Manajemen (JVM) Governors Dharma Sevanam : Jurnal Pengabdian Masyarakat Mamangan Social Science Journal Indonesian Journal of Islamic Economics and Finance Pustakaloka: Jurnal Kajian Informasi dan Perpustakaan Jurnal Riptek Jurnal Riset Manajemen dan Bisnis Jurnal Ilmiah Ekonomi, Manajemen dan Syariah Indonesian Journal Economic Review (IJER) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Inovbiz: Jurnal Inovasi Bisnis Seri Manajemen, Investasi dan Kewirausahaan 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Aprih Santoso
Universitas Semarang
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PENGARUH GENDER, KOMPLEKSITAS TUGAS, PENGALAMAN AUDITOR, DAN KOMPETENSI PROFESIONAL TERHADAP AUDIT JUDGEMENT Ika Sulistyawati, Ardiani; Santoso, Aprih; Prastiti, Dina Sita
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 6, No 1 (2019): JMBI UNSRAT Volume 6 Nomor 1
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v6i1.24275

Abstract

This study aims to examine and analyze the effects of Gender, Complexity of Duties, Experience Auditors, and Professional Competence of Judgment Audit. This research uses a sample of auditors who work at Public Accounting Firm in Central Java and DIY Provinces. This experience was carried out using a questionnaire at Public Accounting Firm in Central Java and Yogyakarta with 89 respondents. Of the 121 questionnaires distributed, only 89 questionnaires could be used. Data analysis techniques in this study using multiple linear regression analysis, Test Validity and Realibility Test. In addition all variables have been tested using Classic Assumption Test.Based on t test by using multiple regression model indicate that task complexity, auditor experience and professional competence have an effect on audit judgment, while gender does not affect to audit judgment
Determinants of Islamic Banking Performance: An Empirical Study in Indonesia Rahman, Taufikur; Santoso, Aprih
Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Vol 10, No 2 (2019): MUQTASID: Jurnal Ekonomi dan Perbankan Syariah
Publisher : IAIN Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/muqtasid.v10i2.139-154

Abstract

 AbstractThis study aimed to examine the effects of Capital Adequacy Ratio (CAR) and Good Corporate Governance (GCG) on Return On Asset (ROA) with Non-Performing Financing (NPF) as a moderating variable. The sample used in this study is 14 Islamic commercial banks listed on Bank Indonesia from 2014-2018. The sampling technique used in this research is purposive sampling with the type of data used in this research is panel data. To analyze the data, the researchers use a statistical test that includes classical assumption test, t-test, F-test, the coefficient of determination (R2), and Moderated Regression Analysis (MRA). The process of data analysis is using a means of IBM SPSS Statistics 23. The results of this study show that CAR has a negative and significant effect on ROA, and GCG does not have a substantial impact on ROA. This study indicates that NPF is unable to moderate the effect of CAR on ROA. However, NPF is significantly able to moderate the effect of GCG on ROAAbstrakPenelitian ini bertujuan untuk menguji pengaruh rasio kecukupan modal (CAR) dan tata kelola perusahaan yang baik (GCG) terhadap pengembalian asset (ROA) dengan pembiayaan bermasalah (NPF) sebagai variabel moderasi. Sampel yang digunakan dalam penelitian ini adalah 14 bank syariah yang terdaftar di Bank Indonesia periode 2014-2018. Teknik pengambilan sampel dalam penelitian ini adalah teknik purposive sampling dengan data yang digunakan adalah data panel. Teknik analisis yang digunakan adalah uji statistik meliputi uji asumsi klasik, uji t test, F-test, koefisien determinasi (R2), dan Moderated Regression Analysis (MRA). Pengolahan data dalam penelitian ini menggunakan alat bantu IBM SPSS Statistics 23. Hasil penelitian ini menunjukkan bahwa CAR berpengaruh negatif dan signifikan terhadap ROA dan GCG tidak berpengaruh secara signifikan terhadap ROA. Penelitian ini juga menunjukkan bahwa NPF tidak mampu memoderasi pengaruh CAR terhadap ROA. Namun, NPF secara signifikan mampu memoderasi pengaruh GCG terhadap ROA.
THE COMPARATIVE STUDY OF ISLAMIC AND CONVENTIONAL BANK IN INDONESIA Rinawati, Tri; Santoso, Aprih
Kodifikasia Vol 13, No 2 (2019)
Publisher : IAIN PONOROGO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/kodifikasia.v13i2.1772

Abstract

Penelitian ini bertujuan untuk mengetahui perbedaan kinerja keuangan Bank Syariah dan Bank Konvensional di Indonesia berdasarkan rasio CAR, NPL, LDR dan BOPO untuk tahun 2008 ? 2017 dan untuk mengetahui kinerja keuangan mana yang lebih baik antara kinerja keuangan Bank Syariah dan Bank Konvensional di Indonesia untuk periode 2008 - 2017 dilihat berdasarkan rasio CAR, NPL, LDR, BOPO, ROA. Objek penelitian ini adalah bank syariah dan bank konvensional di Indonesia selama periode 2008 - 2017. Metode penentuan sampel yang digunakan adalah purposive sampling, yaitu pengambilan sampel dari suatu populasi berdasarkan kriteria tertentu. Kriteria dalam memilih sampel adalah: (1) Bank yang telah menerbitkan laporan keuangan selama 5 tahun berturut-turut mulai tahun 2008-2017; (2) Bank yang terdaftar di Bank Indonesia; (3) Bank yang menyediakan data laporan keuangan sesuai dengan rasio yang dipersyaratkan; (4) Data Keuangan Bank Syariah dan Bank Konvensional diambil secara keseluruhan dari Statistik Perbankan Indonesia dengan hasil pengujian yang berbeda dapat disimpulkan bahwa terdapat perbedaan antara CAR Bank Islam dan CAR Conventions Bank, terdapat perbedaan antara Bank Syariah NPL dan Konvensional Bank NPL, ada perbedaan antara LDR Bank Syariah dan LDR Bank Konvensional, tidak ada perbedaan antara Bank Islam BOPO dan Bank Konvensional BOPO dan ada perbedaan antara ROA Bank Syariah dan ROA Bank Konvensional. [The objectives of this study are: (1) To find out the differences in the financial performance of Islamic Banks and Conventional Banks in Indonesia based on CAR, NPL, LDR and BOPO ratios for the years 2008 - 2017; (2) To find out which financial performance is better between the financial performance of Islamic Banks and Conventional Banks in Indonesia for the period 2008 - 2017 seen based on CAR, NPL, LDR, BOPO, ROA ratios. The object of this research is Islamic banks and conventional banks in Indonesia during the period 2008 - 2017. The method of determining the sample used is purposive sampling, which is sampling from a population based on certain criteria. The criteria in selecting samples are: (1) Banks that have published financial statements for 5 consecutive years starting in 2008 - 2017; (2) Banks registered at Bank Indonesia; (3) Banks that provide financial report data in accordance with the required ratio; (4) Financial Data of Islamic Banks and Conventional banks are taken as a whole from Indonesian Banking Statistics the results of different tests it can be concluded that there is a difference between CAR Islamic Banks and CAR Conventions Bank, there is a difference between Islamic Bank NPLs and Bank Conventions NPL, there is a difference between Islamic Bank LDR and Conventional Bank LDR, there is no difference between Islamic Bank BOPO and Conventional Bank BOPO and there is a difference between ROA of Sharia Banks and ROA of Conventional Banks]
TELISIK DETERMINAN KINERJA KARYAWAN Yaqinah, Anies Khaqul; Santoso, Aprih
Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Vol 13, No 1: April 2020
Publisher : LPPM Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/pamator.v13i1.7009

Abstract

Permasalahan dalam penelitian ini dimana karyawan telemarketing Bank Sinar Mas Cabang Semarang tidak mampu mencapai target yang telah ditetapkan oleh Bank Sinar Mas Cabang Semarang dan penelitian ini bertujuan untuk menganalisis faktor etos kerja, keterampilan, kompetensi dan komunikasi terhadap terhadap kinerja karyawan telemarketing Bank Sinar Mas Cabang Semarang. Populasi dalam penelitian ini adalah seluruh karyawan telemarketing Bank SinarMas Cabang Semarang yang berjumlah 66 karyawan sedangkan teknik sampling yang digunakan adalah teknik sensus dan alat analisis yang digunakan dalam penelitian ini regresi linier berganda. Hasil penelitian menunjukkan bahwa variabel etos kerja, keterampilan, kompetensi dan komunikasi berpengaruh positif dan signifikan terhadap kinerja karyawan telemarketing Bank Sinar Mas Cabang Semarang serta hasil nilai adjusted R-square pada model regresi diperoleh sebesar 0,551 yang artinya 55,1 persen variabel kinerja karyawan dapat dijelaskan oleh variabel etos kerja, keterampilan, kompetensi dan komunikasi sedangkan sisanya sebesar 44,9 persen dijelaskan oleh variabel lain diluar penelitian ini.
DETERMINANT DETECTION OF TRANSFER PRICING DECISIONS Sulistyawati, Ardiani Ika; Santoso, Aprih; Rokhawati, Liana
ACCOUNTABILITY Vol 9, No 1 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.28265.9.1.2020.16-27

Abstract

This study aims to verify and analyze the effect of tax minimization, tunneling incentive and bonus mechanisms against the decision of transfer pricing. The population in this study are all companies registered in the Indonesia Stock Exchange unless the moving company financial sector during the period 2015-2017. While the sampling process using a purposive sampling method and the sample obtained as many as 132 companies. Tax minimization proxied using ETR (effective tax rate), tunneling incentive proxied using the percentage of foreign ownership above 20%, and a mechanism that is measured by the percentage of net profit in year t to the year t-1.This research is a quantitative research and data used in this research is secondary data obtained from the company's annual report in 2015-2017 sourced from www.idx.co.id. This study analyzes the data by using logistic regression with SPSS 23.0. The results of this study indicate that tax minimization variables influence the decision of transfer pricing. This study also shows that the tunneling incentive effect on transfer pricing decisions while the variable bonus mechanism does not affect the decision of transfer pricing.
PROFITABILITY MEDIATES THE EFFECT OF INVESTMENT DECISIONS ON COMPANY OF VALUE Santoso, Aprih
Media Mahardhika Vol 18 No 3 (2020): May 2020
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (621.888 KB) | DOI: 10.29062/mahardika.v18i3.180

Abstract

The objectives of this study are: analyze and empirically test the effect of investment decisions on the profitability of going public insurance companies listed on the Indonesia Stock Exchange in 2013-2018; analyze and empirically test the effect of investment decisions on the value of go public insurance companies listed on the Indonesia Stock Exchange in 2013-2018 and analyze and test empirically the effect of profitability on the value of go public insurance companies listed on the Indonesia Stock Exchange in 2013-2018. The type of data used is secondary data in the form of annual financial statements of listed companies listed on the Indonesia Stock Exchange. The population of this research is publicly listed insurance companies listed on the Indonesia Stock Exchange in 2013-2018. The sampling technique was carried out using purposive sampling, the sample of which went public insurance companies listed on the Indonesia Stock Exchange in 2013-2018 totaling 60 issuers. Data analysis techniques used are descriptive statistical tests, classic assumption tests, multiple linear regression tests, mediation variable tests and model feasibility tests. Based on the results of research testing concluded that: (1) Investment decisions have a negative and significant effect on profitability. (2) Investment decisions have a positive and significant effect on company value. (3) Profitability has a positive and significant effect on firm value. (4) Profitability cannot mediate between investment decisions and firm value. Variation of investment and profitability decision variables used in this model is able to explain variations in the variable value of companies going public insurance listed on the Indonesia Stock Exchange 2013-2018 64%, while the rest is influenced or explained by other variables not included in this research model.
Analisis determinan deposito mudharabah Sulistyawati, Ardiani Ika; Hidayah, Nurul; Santoso, Aprih
Indonesia Accounting Journal Vol 2, No 2 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/iaj.28894

Abstract

The objective of this study is to test the influence of inflation rates, interest rates, liquidity rates proxied by the finance to deposit ratio, and profit sharing rates to the amount of mudharabah deposit. This study conducts the regression analysis and uses time series data which retrieved from the quarterly financial statements of BRI Syariah and BCA Syariah in Indonesia over period of 2014 to 2018 as the sample. The study proves that: (a) the inflation rates is insignificant to influence the amount of deposit mudharabah; (b) the interest rates is insignificant to influence the amount of deposit mudharabah of BRI Syariah and BCA Syariah because when the interest of conventional bank increase then the amount of deposit mudharabah do not experience dramatic changes because the customers still invest their fund at BRI Syariah and BCA Syariah; (c) finance to deposit ratio is significant to influence the amount of mudharabah deposit; (d) the rates of share profit is insignificant to influence the amount of mudharabah deposit; and (e) size is insignificant to influence the amount of mudharabah deposit.
Determinant Compliance With People's Tax Obligations Yulianti, Yulianti; Widowati, Lisa Sari; Santoso, Aprih
Jurnal Akuntansi dan Pajak Vol 21, No 01 (2020): Jurnal Akuntansi dan Pajak Vol. 21 No. 1, Juli 2020
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v21i1.985

Abstract

Study aims to determine the effect of tax knowledge, awareness, and knowledge of tax amnesty on individual taxpayer compliance. Research at KPP Pratama East Semarang and KPP Pratama Semarang Candisari. Study uses the Slovin formula to determine the number of samples by purposive sampling method. The analysis technique used is multiple linear regression. The results showed that knowledge of taxation, awareness, and knowledge of tax amnesty had a positive effect on individual taxpayer compliance. Knowledge of taxation, awareness, and knowledge of tax amnesty affect individual taxpayer compliance by 55.7%, while the remaining 44.3% is influenced by other variables.
Pelatihan Penyusunan Laporan Arus Kas pada Pengajian Nurul Islam Perum Graha Mukti Semarang Santoso, Aprih
Dimas: Jurnal Pemikiran Agama untuk Pemberdayaan Vol 20, No 1 (2020)
Publisher : LP2M of Institute for Research and Community Services - UIN Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (180.736 KB) | DOI: 10.21580/dms.2020.201.4983

Abstract

The purpose of the PKM is to provide training on the preparation of cash flow reports so that the report can be accounted for and accountable by the management of the Nurul  Islam Perum Graha Mukti Semarang to its members who give infaq as part of their assets to the Nurul I Islam Perum Graha Mukti Semarang. This is as a form of accountability to members of the Nurul Islam Perum Graha Mukti Semarang giving infaq. In preparing the cash flow statement report, it has been regulated in the Financial Accounting Cash Flow Standards Guidelines (PSAK-45) which have been prepared by the Indonesian Institute of Accountants (IAI) as a standard drafting cash flow report, so that the report can be accounted to members of the Nurul Islam Perum Graha Mukti Semarang. This is as a form of accountability to members of the Nurul I Islam Perum Graha Mukti Semarang  and can be read by interested parties in the report. This activity is carried out in the form of training on making cash flow statements. From the results of the PKM evaluation, it was learned that the management of the Nurul Islam Perum Graha Mukti Semarang. This is as a form of accountability to members of the Nurul Iman Perum Graha Mukti Semarang was able to increase their understanding and skills in preparing the cash flow report of the Nurul Islam Perum Graha Mukti Semarang.Laporan akuntansi dibutuhkan untuk mengelola suatu entitas baik berbasis   laba maupun nirlaba. Salah satu manfaat ilmu dari Akuntansi adalah membantu manajemen dalam menyiapkan laporan keuangan. Laporan keuangan adalah catatan informasi keuangan dalam suatu periode yang menggambarkan Kinerja sebuah entitas. Tujuan PKM adalah memberi pelatihan penyusunan laporan arus kas agar laporan tersebut dapat dipertanggungjawabkan dan akuntabel oleh pengurus Pengajian Nurul Islam Perum Graha Mukti Semarang kepada anggotanya yang telah memberi infaq sebagain hartanya ke Pengajian Nurul Islam Perum Graha Mukti Semarang tersebut. Hal tersebut sebagai salah satu bentuk pertanggungjawaban ke anggota Pengajian Nurul Islam Perum Graha Mukti Semarang pemberi infaq. Dalam  penyusunan  laporan-laporan  arus kas  telah  diatur dalam  Pedoman  Standar  Arus kas kuntansi  Keuangan  (PSAK-45)  yang  telah  disusun  oleh Ikatan Akuntan Indonesia (IAI) sebagai penyusun standar laporan arus kas, supaya laporan tersebut dapat dipertanggungjawabkan kepada anggota Pengajian Nurul Islam Perum Graha Mukti Semarang. dan dapat dibaca oleh pihak-pihak yang berkepentingan terhadap laporan tersebut. Metode PKM berupa pelatihan pembuatan laporan arus kas. Pelatihan menyusun laporan arus kas dalam PKM ini menggunakan pendekatan participatory training, yaitu pendekatan yang menekankan pada partisipasi penuh dari pengurus Pengajian Nurul Islam Perum Graha Mukti Semarang. Dari  hasil  PKM ternyata terjadi peningkatan pemahaman, pengetahuan serta peningkatan ketrampilan tentang penyusunan laporan Arus Kas serta 93 % perserta mampu menyusun laporan arus kas sesuai Pedoman Standar Akuntansi Keuangan (PSAK) 45 bagi pengurus Pengajian Nurul Islam Perum Graha Mukti Semarang.
Edukasi Pembukuan Kas Kepada Usaha Kecil Telur Asin di Kelurahan Genuksari Kecamatan Genuk Kurniawati, Emaya; Widowati, Sri Yuni; Santoso, Aprih
VIVABIO: Jurnal Pengabdian Multidisiplin Vol 2, No 1 (2020): VIVABIO: Jurnal Pengabdian Multidisiplin
Publisher : Sam Ratulangi University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35799/vivabio.2.1.2020.26823

Abstract

    Usaha Kecil Telur Asin di Kelurahan Genuksari Kecamatan Genuk berjumlah 29 pelaku usaha. Pelaku usaha kecil telur asin selama ini dalam menjalankan usahanya masih menghadapi masalah yaitu belum melakukan pembuatan pembukuan kas. Tujuan Tim melakukan PKM adalah untuk menyelesaikan permasalahan yang ada pada pelaku usaha telur asin yaitu dengan melakukan edukasi pembukuan kas. Metode PKM yang dilaksanakan berupa penyuluhan pembukuan kas kepada pelaku usaha kecil telur asin di Kelurahan Genuksari Kecamatan Genuk. Disamping penyuluhan juga dilakukan kegiatan contoh kasus untuk memotivasi para pelaku usaha kecil telur asin lebih paham tentang pembukuan kas. Capaian kegiatan PKM atas pelaksanaan edukasi pembukan kas adalah tersusunnya pembukuan kas yang dapat menghasilkan informasi keuangan berupa laporan arus kas yang bermanfaat untuk pendukung kinerja Usaha Kecil Telur Asin di Kelurahan Genuksari Kecamatan Genuk Kota Semarang.
Co-Authors Abdullah, Siti Intan Nurdiana Wong Ades Rajayana Adhi Widyakto Adhi Widyakto Adhi Widyakto Adhitya Hendra Adi Setya Pamungkas Aditia Yusuf Setiawan Aditya Irfansyah Adrian Polim Aep Saefullah Agus Hitopa Sukma Agusrina, Yohana Ahmad Budiono Ahmad Ershaid Nusair Ahmad Haris Ainun Muawanah Akriana, Fajar Albert Albert Alfiana Alfiana Alfiana Alfiana Ali Umar Dhani Alimin, Erina Amaral, Adolmando S. Amaral, Leonardo Bele Bau Anakka Nur Koliq Anandha, Anandha Andre S Nugroho Andre Setyo Nugroho Anggraeni, Neni Anies Khaqul Yaqinah Anies Khaqul Yaqinah Annisa Ulfa Antonius Francis Rumapea Ardiani Ika Sulistyawati Ardiyanto, Agil Ari Beni Santoso Ari Purwanti Arief Himawan Dwi Nugroho Arief Himmawan Dwi Nugroho Arif Budiarto Arifiani, Bita Sari Kusuma Aristi Aprilia Asmaraputri Armiella, Adestya Ayu Arwin Tannuary Asri Ady Bakri Astuti, Selvy Indah Purwaning As’ad, Ihwana Awaludin, Dipa Teruna Azhar Affandi Bachtiar, Alfan Barus, Imelda Baskoro, Arbi Leo Bastanta Prawira Tarigan Bita Sari Kusuma Arifiani Budi Wahono BUDI WIBOWO Butar Butar, Ribka Sari C. Tri Widiastuti Chamami, M Rikza Chandra Murdiono Lisabe Chevy Herli Sumerli Citra Rizkiana Cristino Gusmao Danang K Daryono Daryono David Triyono Deddy Mendai Zuhriansyah Dede Hertina Dede Yusuf Maulana Denok Sunarsi Desi Anjarwati Desi Astuti Devi Ika Agustina Devvy Rusli Dian Indriana Hapsari Dian Triyani Dian Triyani Triyani Diana Puspitasari Dicky Jhon Anderson Butarbutar Didik Suhariyanto Dione Jeanette Violita Dipa Teruna Awaloedin Djoko Santoso Djoko Santoso Djoko Santoso Djunaidi, Firman Gazali DWI MURTINI Dwi Norcahyaningsih Eka Puspita Sari Ekdjaja, Margarita Eko Sutrisno, Eko Elsa Yuniarti Emaya Kurniawati Emaya Kurniawati Emaya Kurniawati Emaya Kurniawati Emaya Kurniawati Emaya Kurniawati, Emaya Endah Yunianti Evi Maulida Yanti Eviatiwi Kusumaningtyas Sugiyanto Faidh, Muhamad Iran Faridy, Najihatul Ferry Agus Setiawan Fitriyah Nurhidayah Flourien Nurul Ch Fridatien, Ericke Guruh Pambudi Gusmao, Cristino Handayani, Ratih Hapsari Hanifah, Risti Ulfi Hanik Ati Harling, Vina N. Van Hartono, Drajat Hartoto, Witjaksono Eko Harun Samsudin Hendra, Adhitya Herawati Herawati Herni Utami Rahmawati Hiswanti Hiswanti Ichsan Ichsan Iin Indri Lestari Ika Khoirul Islamiyah Ika Khoirul Islamiyah Ikhwan Wicaksono Ilham Rahim Illyasa, Nizar Indarto Indarto Indarto Indarto Indarto Indarto Indarto Indraya Indraya Indraya, Indraya Indriyani Indriyani Intan Sujarwati Irsyad Kamal Iswahyu Pranawukir Joko Samboro Judijanto, Loso Juwariyah, Nurul Kampono Imam Yulianto Kampono Imam Yulianto Kartika, Rosalina Anindia Sari Kridasusila, Andy Kuraesin, Arlis Dewi Kusnilawati, Nunik Kuswardani, D.C. Kuswardani, Dc Kuswardani, DC. Kuswardani, Diah Cori Lestari , Erika Puji Lestari, Adria Wuri Liana Rokhawati Lis Nurkhasanah Lisa Sari Widowati LISTIANA SRI MULATSIH Loso Judijanto Lulus Prapti M Rikza Chamami M. Hasan Ma'ruf M. Hasan Ma'ruf M. Hasan Ma’ruf M. Rikza Chamami Malik, Yulianti Margarita Ekdjaja Maria Assumpta Wikantari Marno Nugroho Martins, Celeste Maria Maryati Maryati Maulida H, Ardiana Nur Milati, Nela Aini Misidawati, Dwi Novaria Misnan, Misnan Miswanto Miswanto Mohamad Ashar Amin Mohammad Sigit Taruna Muhamad Irfan faidh Muhammad Nurtanto Mulyantomo, Edy Muslim Mutiasari Mutiasari Nasution, Annio Indah Lestari Ngurah Pandji Mertha Agung Durya Nicko Albart Niko Putra Helambang Nila Anggreani Nir Setyo Wahdi Nir Setyo Wahdi Nir Setyo Wahdi Nir Setyo Wahdi Nir Setyo Wahdia Nirsetyo Wahdi Nirsetyo Wahdi Nirsetyo Wahdi Noor Harini Novaria, Novi Novrini Hasti Nugroho, Anton Priyo Nunik Kusnilawati Nur Hasanah Nur Hidayat NUR KHOLIFAH Nur Laily Nur Rokhim Nur Rokhim, Nur Nurasiah Nurasiah Nurhayati Nurhidayati Nurhidayati Nurhidayati Nurhidayati Nurhidayati Nurhidayati Nurhidayati Nurhidayati Nurhidayati Nurhidayati Nurlaili Rahmi Nurul Afifah Nurul Khamim Nusair, Ahmad Ershaid Obing Zaid Sobir Ophilia , Karisma Pandu Adi Cakranegara Pantun Pipin Sri Sudewi Pradiptya, Adhi Prastiti, Dina Sita Pratito, Dwi Widi Pratito, R. Dwi Widi Purwantini, Sri Purwati Purwati Purwati Purwati Puspa Rini PUSPITASARI, WAHYU Putri Angkasawati Putri Nur Pratiwi Putri Pratiwi Rachmawati, Ika Anis Radjawane, Louise Elizabeth Rahayu, Rina Mukti Rahmad . Kurniawan Rahman, Taufikur Rahmanda Hasna Putri Ratih Pratiwi Ratna Novita Sari RATNA WIJAYANTI Ratnawati Ratnawati Rawi, Rais Dera Pua Ridwan Ridwan Rifqi Aliza Syukhron Rimadanti, Shevina Rina Mukti Rahayu Rinawati, Tri Rinawati, Tri Rinawati, Tri Rinawati, Tri Risti Ulfi Hanifah Risti Ulfi Hanifah Rita Meiriyanti Rizkiana, Citra Rokhawati, Liana Rorlen Rorlen Rorlen, Rorlen Rosyati Rr. Lulus Prapti NSS S. Amaral, Adolmando Sabil Sabil Saddewisasi, Wyati Saefudin Saefudin Saefudin Saefudin Saifudin Saifudin Saifudin Sail Barodin Santi Susanti Santoso, Joko Sari Wulandari Sari Wulandari Sari, Ratna Novita SATRIYAS ILYAS Sattar Sattar, Sattar Selamat Muliadi Septi Ratnasari Septiana, Shella Shofwani, Siti Aniqoh Sholohah, Silvia Almar’atus Sijabat, Rauly Siskya Nanda Prasika Sispradana, Audi Redha Siti Farikah Siti Sofiatun Siti Zubaidah SOEDARMADI SOEDARMADI Solly Aryza Souisa, Johanis Sri Nugroho, R. Dwi Widi Pratito Sri Sulasmi Sri Yuni Widowati Sri Yuni Widowati Sri Yuni Widowati Sri Yuni Widowati Sri Yuni Widowati Sri Yuni Widowati Sri Yuni Widowati Sri Yuni Widowati Sri Yuni Widowati Sri Yuni Widowati Sri Yuni Widowati Suboh, Ammeruddin Shah Sujarwati, Intan Sukmadewi, Yudhitia Dyah Sukmadewi, Yudhitia Dyah Surjanti, Rr. Lulus Prapti Nugroho Setiasih Surjawati Surjawati Suryanto Suryanto Suryawardana, Edy SUSANTO Susanto Susanto Susilowati, Teti Susilowati, Tetty Suwarsito Syawal Zakaria Sylvia Kartika Dhamayanti Syukhron, Rifqi Aliza Taufikur Rahman Taufikur Rahman Teguh Ariefiantoro Teguh Ariefiantoro Teti Susilowati Totok Wibisono Tri Endang Yani Tri Rinawati Tri Rinawati Tuti Dharmawati Ulin Ulfa Utari, Vika Marselisna Vensy Vydia Vivi Oktavianti Wahdi, Nir Setyo Wahdi, Nirsetyo Wahdi, Nirsetyo Wardani, Aulia Nurlaili Kusuma Wardani, Meitri Yana Wayan Ardani Wenny Desty Febrian Febrian Wibisono, Totok Widaryanti Widiastuti, C Tri Widiastuti, C. Tri Widowariti, Sri Yuni Widowati, Lisa Sari Widowati, Sri Yuni Widowati, Sri Yuni Widya Andelina Widyaswati, Rahmatya Windi NR Wardhani Witjaksono E.H Witjaksono E.H Wulandari, Iswahyuni Wyati Saddewisasi Wyati Sadewisasi Yani, Tri Endang Yaqinah, Anies Khaqul Yuantari, Catur YUDI NUR SUPRIADI Yuli Budiati Yulianti - Yulianti Yulianti Yulianti Yulianti Yulianti2 Yulianti2 Yunita Noviasari Zakky Fahma Auliya Zanbaina, Ghafira Zara Tania Rahmadi Zulhendri , Zulhendri