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Iqtishoduna: Jurnal Ekonomi Islam MABIS: Manajemen dan Bisnis JURNAL BISNIS & AKUNTANSI UNSURYA LOYALITAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Dharma Laksana Cakrawala Management Business Journal JURNAL LENTERA BISNIS Jurnal Ekonomi Manajemen International Journal of Financial, Accounting, and Management International Journal of Economics, Business and Accounting Research (IJEBAR) Journal of Appropriate Technology for Community Services Indonesia Accounting Journal POINT Journal of Islam and Science Amalee: Indonesian Journal of Community Research & Engagement Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akuntansi Jurnal Manajemen Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) SOLUSI Jurnal Ilmiah Akuntansi Kesatuan Literatus Budimas : Jurnal Pengabdian Masyarakat Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Jurnal Kepariwisataan Indonesia: Jurnal Penelitian dan Pengembangan Kepariwisataan Indonesia JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Jurnal Graha Pengabdian JBMR: Journal of Business and Management Review AMAR (Andalas Management Review) JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Jurnal Pengabdian kepada Masyarakat Nusantara IJAL (Indonesian Journal of Academic Librarianship) JUDICIOUS: Journal of Management INVEST : Jurnal Inovasi Bisnis dan Akuntansi Quantitative Economics and Management Studies Vivabio : Jurnal Pengabdian Multidisiplin Adbis : Jurnal Administrasi dan Bisnis Management and Accounting Expose Business Review and Case Studies ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Jurnal Ekonomi Efektif JURNAL STUDIA KOMUNIKA Journal of Community Service and Engagement Jurnal Abdimas Bina Bangsa JURNAL BARUNA HORIZON Jurnal Bingkai Ekonomi (JBE) Kontigensi: Jurnal Ilmiah Manajemen Asian Management and Business Review Prosperity: Journal of Society and Empowerment JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) ProBisnis : Jurnal Manajemen Golden Ratio of Finance Management 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 Journal of Business and Political Economy: Biannual Review of The Indonesian Economy Review Amal: Jurnal Ekonomi Syariah Amal Ilmiah: Jurnal Pengabdian Kepada Masyarakat Tematik Indonesian Educational Administration and Leadership Journal (IDEAL) Fin Synergy: Jurnal Manajemen Keuangan COUNT: Journal of Accounting, Business and Management Jurnal Pengabdian Kepada Masyarakat International Journal of Management, Business and Social Sciences JIPITI: Jurnal Pengabdian kepada Masyarakat JAS (Jurnal Akuntansi Syariah) Dinamis: Jurnal Pengabdian Kepada Masyarakat Atestasi : Jurnal Ilmiah Akuntansi Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Analisis Bisnis Ekonomi
Aprih Santoso
Universitas Semarang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Neuroscience Public Health Social Sciences Transportation Other

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Financial Statement Fraud Detection: The Hexagon Fraud Model Approach Yulianti, Yulianti; Sari, Ratna Novita; Santoso, Aprih; Ekdjaja, Margarita; Rorlen, Rorlen
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 1 (2024): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i1.856

Abstract

The purpose of this study is to examine the likelihood of financial statement fraud using the fraud hexagon model, including pressure (financial stability), opportunity (ineffective monitoring), rationalization (auditor change), capability (director change), arrogance (frequent CEO pictures), and conspiracy (connection with government projects) on financial statement fraud. The sample of this study is manufacturing companies listed on the Indonesian Stock Exchange from 2019 to 2021, with a total of 73 companies. The data was processed using SPSS 22 software. The results of this study indicate that financial stability has a positive effect on financial statement fraud. However, ineffective monitoring, change of auditor, change of directors, frequent number of CEO pictures, and connection with government projects do not affect financial statement fraud.
The Role of Firm Value Disclosure Rahayu, Rina Mukti; Santoso, Aprih
GOVERNORS Vol. 1 No. 3 (2022): December 2022 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v1i3.1782

Abstract

The firm value is a reflection of every financial management action and decision that affects the stock market Price. CSR is suspected to be a control over company value considering that it can strengthen or weaken the effect of GCG and profitability ratios on firm value. This study aims analyze CSR in partially moderating the effect of GCG and profitability on firm value, and the partial influence of GCG and profitability on firm value. The data is taken from the financial statements and annual reports of manufacturing companies listed on the IDX for the period 2015 – 2021. Using purposive sampling, 21 companies are the samples of the study. The data was processed by multiple regression analysis using the help of the IBM SPSS Statistics 26 application. The results showed that GCG and profitability had a positive and significant effect on firm value. The results of testing the moderating variable showed that CSR moderated the effect of GCG and profitability on firm value.
Analysis of the Determining Factors of Taxpayer's Interest in Using E-Filing Wahdi, Nirsetyo; Utari, Vika Marselisna; Santoso, Aprih
Indonesian Journal of Islamic Economics and Finance Vol. 2 No. 2 (2022)
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/ijief.v2i2.1835

Abstract

The modernization of the tax administration system includes self-registration as a taxpayer through e-registration, filling out electronic tax returns through e-SPT, making tax payment codes through e-billing, filling out tax invoices through e-Faktur, and electronic tax reporting through e-filing. . This study aims to determine the factors that influence the intention of taxpayers in using e-filing at the Semarang City Pratama Tax Service Office. The sampling technique used was convenience sampling. This study's sample number was 150 individual taxpayers registered at the KPP Pratama Semarang City. It is collecting data using a questionnaire. The method of analysis in this study is multiple linear regression analysis, calculated using SPSS 23. The results of this study indicate that perceived usefulness, perceived convenience, attitudes, subjective norms, behavioral control, and volunteerism do not affect taxpayers' intention to use e-filing. The perception of understanding, security, and confidentiality affect taxpayers' intention to use e-filing. The suggestions are: 1. It is expected to conduct counseling or socialization of taxpayers who have not used e-filing so that taxpayer knowledge about e-filing can increase. 2. It is expected to improve the security and confidentiality of the data of taxpayers who have used e-filing. It is expected to conduct counseling or socialization of taxpayers who have not used e-filing so that taxpayer knowledge about e-filing can increase. 2. It is expected to improve the security and confidentiality of the data of taxpayers who have used e-filing. It is expected to conduct counseling or socialization of taxpayers who have not used e-filing so that taxpayer knowledge about e-filing can increase. 2. It is expected to improve the security and confidentiality of the data of taxpayers who have used e-filing.
Implikasi Peran Financial Technology Dalam Meningkatkan Efektivitas Sistem Informasi Akuntansi Hanifah, Risti Ulfi; Rizkiana, Citra; Agusrina, Yohana; Sulistyawati, Ardiani Ika; Santoso, Aprih
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.1792

Abstract

  In the era of internet technology, it has a lot of impact on all lines of the company's sector and daily life, one of which is the existence of supporting applications that can be used with the aim of helping in carrying out daily activities. In addition, the development of digital technology is very influential in the order of life both in the social and economic fields, which initially in paying had to meet face to face and carry a certain amount of cash, now can make remote transactions in seconds. This era is called the era of digital economy or fintech which enters the age of time efficiency. The age and productivity of a human being have limits, a person can be said to be unable to be productive again at a certain period of time. If someone is said to be no longer productive, then that person can be said to be someone who has reached the retirement age limit. Of course, in this case, it requires adequate infrastructure support. Currently, the government has an Old Age Savings program and a pension program for someone who has entered the retirement age limit. PT Taspen is one of the companies that organizes and manages pension funds, especially for the State Civil Apparatus (ASN). In the era of internet technology, it has a lot of impact on all lines of the company's sector and daily life, one of which is the existence of supporting applications that can be used with the aim of helping in carrying out daily activities. In addition, the development of digital technology is very influential in the order of life both in the social and economic fields, which initially in paying had to meet face to face and carry a certain amount of cash, now can make remote transactions in seconds. This era is called the era of digital economy or fintech which enters the age of time efficiency. The age and productivity of a human being have limits, a person can be said to be unable to be productive again at a certain period of time. If someone is said to be no longer productive, then that person can be said to be someone who has reached the retirement age limit. Of course, in this case, it requires adequate infrastructure support. Currently, the government has an Old Age Savings program and a pension program for someone who has entered the retirement age limit. PT Taspen is one of the companies that organizes and manages pension funds, especially for the State Civil Apparatus (ASN). This research took the object at PT Taspen (Persero) KCU Semarang. The purpose of this study is to find out how fintech is used in organizing and managing pension funds. This research is qualitative research, with research methods using interview techniques. There were 3 participants, consisting of financial head sector, customer service and human resource department. In testing data credibility, researchers use riangulation of data sources and trigulation of data collection techniques. The results of this study show that PT Taspen already has fintech application facilities that are used for retirees easily and can be applied properly, and there are facilities for visiting participants' homes for participants who are sick and cannot take pension funds. On the other hand, financial management using fintech has been implemented well and efficiently, so that financial transparency and accountability are well controlled and monitored. However, based on interviews in customer service, there are obstacles in the file that are not appropriate and there is a passive account attachment  
Kajian Monitoring dan Evaluasi Pamsimas Kota Semarang Indraya, Indraya; Santoso, Aprih
Jurnal Riptek Vol 18, No 1 (2024)
Publisher : Badan Riset dan Inovasi Daerah Kota Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35475/riptek.v18i1.242

Abstract

The PAMSIMAS program involves community participation, where the community receiving the program acts as the main actor and determinant in the entire process of preparation, planning, implementation and maintenance of the program. The aim of the study is to analyze monitoring and evaluation of pamsimaa in the city of Semarang. The analysis methods are quantitative and qualitative. The results of the research are that it is difficult for people to get clean water in the dry season because the dug wells owned by the residents are dry and murky. However, after receiving assistance from the PAMSIMAS program, the community felt that access to clean water facilities had increased. Another impact on the adequacy of clean water was that 75% of participants stated that after PAMSIMAS their clean water needs were met. During the rainy season, the community's wells are full, so most of the PAMSIMAS water is used by the community only for washing motorbikes, watering plants, or washing dishes. However, some people still use it for daily needs, even for drinking water as usual. Maintenance and management of facilities. The management body is a form of community participation in maintaining water availability after providing facilities. The community is asked to manage its own facilities, so a body consisting of community members is formed to maintain, monitor the development and repair of the facilities
Menakar Peran Kepuasan Dalam Penciptaan Loyalitas Tamu Restoran Di Kawasan Kota Lama Semarang Kurniawati, Emaya; Santoso, Aprih
Jurnal Riptek Vol 18, No 1 (2024)
Publisher : Badan Riset dan Inovasi Daerah Kota Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35475/riptek.v18i1.245

Abstract

The aim of the research is to empirically test the quality of service, trust and loyalty towards restaurant guest satisfaction in the Old City area of Semarang. The research method used in this research is a quantitative method. Based on calculations using the Slovin formula, the research sample was 100 respondents. The research results show that service quality and trust have a positive and significant influence on restaurant guest loyalty in the Kota Lama area of Semarang. Loyalty also has a positive and significant effect on restaurant guest satisfaction in the area. Satisfaction mediates the influence of service quality on restaurant guest loyalty, as well as mediates the influence of trust on restaurant guest loyalty in the Kota Lama area of Semarang.
KAJIAN EMPIRIS FAKTOR-FAKTOR PENENTU KEMANDIRIAN KEUANGAN DAERAH Sulistyawati, Ardiani Ika; Illyasa, Nizar; Santoso, Aprih; Dwi Nugroho, Arief Himmawan; Gusmao, Cristino
Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Vol. 5 No. 1 (2024): Jurnal Akuntansi Dan Bisnis Indonesia (JABISI)
Publisher : Program Studi Akuntansi Institut Bisnis dan Informatika (IBI) Kosgoro 1957

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55122/jabisi.v5i1.1266

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pajak daerah, retribusi daerah, dana alokasi umum, dan belanja modal terhadap kemandirian keuangan daerah pada kabupaten/kota di Provinsi Jawa Tengah Tahun 2019-2022. Populasi yang digunakan dalam penelitian ini adalah pemerintah kabupaten/kota di Provinsi Jawa Tengah. Metode pengambilan sampel dalam penelitian ini adalah sensus atau total sampling yang artinya seluruh populasi dijadikan sampel penelitian yaitu 29 kabupaten dan enam kota di Provinsi Jawa Tengah. Penelitian ini dilakukan selama empat tahun, yaitu pada tahun 2019-2022. Penelitian ini menggunakan data sekunder Laporan Realisasi APBD Pemerintah Provinsi Jawa Tengah. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa pajak daerah, retribusi daerah, dan belanja modal secara parsial mempunyai pengaruh signifikan dan positif terhadap kemandirian keuangan daerah. Sedangkan secara parsial dana alokasi umum berpengaruh signifikan dan negatif terhadap kemandirian keuangan daerah.
Instagram as Social Media and His Role in The Tourism Promotion Santoso, Aprih; Sulistyawati, Ardiani Ika; Vydia, Vensy
Indonesian Journal of Business and Entrepreneurship Vol. 8 No. 3 (2022): IJBE, Vol. 8 No. 3, September 2022
Publisher : School of Business, IPB University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/ijbe.8.3.415

Abstract

The Covid-19 pandemic has brought significant changes in all fields, including the tourism sector. This qualitative descriptive study aims to describe tourism promotion through Instagram social media in the city of Semarang. This research is a qualitative descriptive study. Since the research was still ongoing during the Covid-19 pandemic, the research was carried out using an online system using the Questionnaire and Interview instrument which was also conducted online through the WA application. The informants are Instagram account admins, Instagram social media users, academics in the tourism sector, and travel agencies that use Instagram social media as a promotional medium. The result of the research is that tourism promotion in Semarang City through Instagram social media is carried out by designing content, determining platforms, designing programs, program applications, and monitoring and evaluation. Keywords: promotion, Instagram, tourism, content, covid
SWOT Analysis of Batik Semarangan Competitiveness in The Disruption Era Widiastuti, C. Tri; Santoso, Aprih
Indonesian Journal of Business and Entrepreneurship Vol. 8 No. 3 (2022): IJBE, Vol. 8 No. 3, September 2022
Publisher : School of Business, IPB University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/ijbe.8.3.430

Abstract

The unique feature of batik semarangan lies in the concept of colour according to the characteristic of Semarang. This study aims to analyze the strengths, weaknesses, opportunities, and threats of the batik semarangan competitiveness in the era of disruption. A research method is a qualitative approach using primary data, namely data obtained directly from the object under study through procedures and data collection techniques in the form of observation and structured interviews. The data analysis technique used is SWOT analysis (strengths, Weaknesses, Opportunities, and Threats). The validity test of the data includes the credibility test (internal validity) and the triangulation of sources. The results showed that (1) the strengths are the quality of batik, a very strategic location and support from the government to improve its business, and good relations with suppliers; (2) the weaknesses are the production process with simple technology, the lack of marketing for batik products, as well as elderly human resources with common knowledge; (3) the opportunity is that marketing is still extensive and can be done online; (4) the threat is the lack of regeneration of batik craftsmen, batik printing at lower prices. Business actors should increase their skills and creativity, improve product quality, and develop online marketing to increase competitiveness. This study also revealed several managerial implications, which are 1) policymakers must be present and participate in decision making, 2) ease of access to information, promotion and collaboration with batik business actors in big cities, 3) training and assistance to increase innovation and creativity, and 4) encouraging improved branding of batik semarangan. Keywords: disruption era, batik semarangan, competitiveness, SWOT
Relationship Between Percepted Control Behavior, Intention, Facility and Behavior of Debt Return Santoso, Aprih; Nurhidayati; Susanto; Pratito, Dwi Widi
Indonesian Journal of Business and Entrepreneurship Vol. 10 No. 2 (2024): IJBE, Vol. 10 No. 2, May 2024
Publisher : School of Business, IPB University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/ijbe.10.2.389

Abstract

Background: Formulation of the problem for this research is, how will the role of intention as a mediating variable and facilities as a moderating variable be able to play a role in influencing perceived control behavior on debt repayment behavior.Purpose: This study empirically investigates the influence of perceived control behavior on debt repayment behavior, debt repayment intentions, and facilities on debt repayment behavior. Design/methodology/approach: Most of the determinants of research variables were developed based on the Theory of Planned Behaviour (TPB). Surveys to 120 people of owned Medium Small Enterprises (MSEs) in the culinary sector who took credit debt from the Wibawa government program in the city of Semarang. Data were analyzed using the structural equation model (SEM PLS)Findings/Result: The results showed perceived control behavior had a positive effect on the intention to repay the debt of MSE owners who took out Wibawa's credit debt. Furthermore, perceived control behavior and debt repayment intention have a positive effect on debt repayment behavior. We found empirical evidence that facilities have a role in strengthening the influence of debt service intentions on debt service behavior. Conclusion: This study enhances the behavioral debt literature by employing more extensive measures to assess perceived control, behavior, and intention, while also introducing the use of facilities as an alternative measure for variables that reinforce behavioral intention.Originality/value (State of the art): The originality lies in its contribution to the existing literature on debt behavior, as it utilizes two dimensions to measure behavior and introduces facilities as a novel reinforcement measure. Keywords: return behavior, debt facilities, culinary MSMEs, control behavior
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