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All Journal Jurnal Manajemen dan Agribisnis Jurnal Bisnis dan Ekonomi JURNAL BISNIS STRATEGI Sosiohumaniora Value Added: Majalah Ekonomi & Bisnis ACCOUNTABILITY Dimas: Jurnal Pemikiran Agama untuk Pemberdayaan El Dinar MUQTASID INFERENSI Indonesian Journal of Business and Entrepreneurship (IJBE) Kodifikasia: Jurnal Penelitian Islam Competence : Journal of Management Studies (Kompetensi : Jurnal Studi Manajemen) Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal Manajemen Pelayanan Publik Jurnal Mirai Management Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam International Journal of Artificial Intelligence Research Al Tijarah JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Jurnal EMT KITA Jurnal Studi Manajemen dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) Fokus Ekonomi Jurnal Analisis Bisnis Ekonomi JMM (Jurnal Masyarakat Mandiri) Jurnal Dinamika Sosial Budaya EBSJ Jurnal Riset Ekonomi dan Bisnis Khadimul Ummah Journal of Social Dedication Jurnal Ipteks Akuntansi Bagi Masyarakat JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Jurnal Pengabdian Masyarakat AbdiMas SENTRALISASI Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Owner : Riset dan Jurnal Akuntansi Media Mahardhika Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS Logista: Jurnal Ilmiah Pengabdian Kepada Masyarakat JOURNAL OF APPLIED BUSINESS ADMINISTRATION Jurnal Masyarakat Merdeka (JMM) Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship JURNAL MANAJEMEN BISNIS Referensi : Jurnal Ilmu Manajemen dan Akuntansi IJoASER (International Journal on Advanced Science, Education, and Religion) Jurnal STIE Semarang (Edisi Elektronik) ACCRUALS (Accounting Research Journal of Sutaatmadja) EKUITAS (Jurnal Ekonomi dan Keuangan) 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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The Role of Pentagon Fraud in Detecting Fraudulent Financial Statements Rimadanti, Shevina; Santoso, Aprih; Sulistyawati, Ardiani Ika
Golden Ratio of Finance Management Vol. 2 No. 2 (2022): April - September
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v2i2.185

Abstract

Pentagon fraud is one type of financial fraud that occurs in companies. Pentagon fraud occurs when a company hides or deceives financial statements to reduce the amount of taxes it must withhold or to increase the value of the company for investors report. The purpose of this study was to examine and analyze the effect of the pentagon fraud variable on financial statement fraud with the dependent variable proxy being F-Scores. While the independent variables used in this study are financial stability (ACHANGE), financial target (ROA), nature of industry (RECEIVABLE), ineffective monitoring (BDOUT), change in auditor (CPA), change in directors (DCHANGE), and the frequent number of the CEO's picture (CEOPIC). This research use samples of consumption sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2016–2020. By using purposive sampling, there are 55 samples from 11 companies. The data analysis method used multiple linear regression analysis, with hypothesis testing t-test, f-test, descriptive test, coefficient of determination. The results of this research shows that financial stability, ineffective monitoring, change in auditor, and change in direction have no significant influence on financial fraud statements. But financial target, nature of industry, and frequent number of CEO's picture have significant influence on financial fraud statement.
Analysis toward purchase decision determinant factors Santoso, Aprih; Sispradana, Audi Redha
Asian Management and Business Review Volume 1 Issue 2, 2021
Publisher : Master of Management, Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (380.821 KB) | DOI: 10.20885/AMBR.vol1.iss2.art7

Abstract

The problem with this research is that there is a tendency to decrease demand for Hemart brand cooking oil in 2018-2019. This makes it a challenge for the Hemart cooking oil product distributor company to find out the factors that influence the decline in purchases. This study aims to analyze brand image, product quality, promotion and knowledge of sales promotion on the purchasing decisions of PT. Transfarma Semarang Branch. The population in this study were all consumers of PT. Transfarma Semarang Branch, which amounted to 566 consumers, while the sampling technique used was a non-probability sampling technique with purposive sampling and the analytical tool used in this study was multiple linear regression. The results showed that the variables of consumer confidence, consumer experience and sales promotion had a positive and significant effect on purchasing decisions of PT. Transfarma Semarang Branch and the results of the adjusted R square value in the regression model were obtained at 0.584, which means that 58.4 percent of the purchasing decision variables can be explained by the variables of consumer confidence, consumer experience and sales promotion while the remaining 41.6 percent is explained by other variables outside of this study.
The role of financial knowledge in realizing financial behavior: is it any mediating effect of financial attitudes and self-efficacy? Maulida H, Ardiana Nur; Indarto, Indarto; Santoso, Aprih
Asian Management and Business Review Volume 1 Issue 2, 2021
Publisher : Master of Management, Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (518.766 KB) | DOI: 10.20885/AMBR.vol1.iss2.art5

Abstract

The purpose of the study was to analyze the effect of financial knowledge on financial behavior with financial attitudes and self-efficacy as mediating variables. The population of this research is that all students in Semarang are unknown. The number of respondents to 96 people. The sample selection method is purposive sampling, namely: students have taken courses in financial management and intermediate financial accounting and the analytical tool used in this study was Warp PLS version 5.0. The results showed that financial knowledge has a positive and significant direct effect on financial attitudes, self-efficacy and financial behavior of students in Semarang City, so that the proposed hypothesis can be accepted. Financial attitudes and self-efficacy have a positive and significant direct effect on the financial behavior of students in Semarang City, so that the proposed hypothesis can be accepted. Financial attitudes and self-efficacy do not mediate the effect of financial knowledge on financial behavior of students in Semarang City.
Determinants of firm value with profitability as intervening variables Handayani, Ratih Hapsari; Indarto, Indarto; Santoso, Aprih
Asian Management and Business Review Volume 2 Issue 1, 2022
Publisher : Master of Management, Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/AMBR.vol2.iss1.art7

Abstract

The research objective is to analyze the factors affecting profitability and their impact on firm value of manufacturing companies on the IDX for the 2017-2019 period. Data collection is done by reading secondary data, with the number of companies that match the characteristics of 27 companies, so that the number of samples becomes 81. The analysis method uses SEM-PLS. The research results are asset structure and profitability influence to firm value, while leverage, capital structure, firm size, liquidity, and firm growth have no effect on firm value. The capital structure has an influence to profitability, but leverage, asset structure, firm size, liquidity, and company growth are not having significant results and profitability is not an intervening variable.
The effect of free cash flow and leverage on earnings management: Moderating role of good corporate governance Santoso, Aprih
Asian Management and Business Review Volume 3 Issue 1, 2023
Publisher : Master of Management, Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/AMBR.vol3.iss1.art2

Abstract

The purpose of this study is to provide empirical evidence on the impact of free cash flow and leverage on revenue management moderated by the variable of good corporate governance. The research sample consisted of 200 data samples drawn from 20 sub-sectors of the company's consumer products on 2011-2020. The sampling technique used was intentional sampling. Data were analyzed by Moderate Regression Analysis (MRA). The testing results show that free cash flow has a significant negative impact on earnings management, leverage has no impact on earnings management, good corporate governance can mitigate free cash flow, and lastly good corporate governance has a negative impact on earnings management. It shows that the effects of leverage cannot be mitigated. Discussion of the findings that are not in accordance with the initial hypothesis is explained in the final section and the implications of this article.
The Influence of Social Norms on Debt Behavior, With Intervention in Debt as an Intervening Variable Santoso, Aprih; Sulistyawati, Ardiani Ika
Jurnal Mamangan Vol 12, No 1 (2023): Jurnal Ilmu Sosial Mamangan Accredited 3 (SK Dirjen Ristek Dikti No. 158/E/KPT/
Publisher : LPPM Universitas PGRI Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22202/mamangan.v12i1.6386

Abstract

The main problem of this research is whether interest can play a role in mediating social norms in one's behavior. The research objective was to examine the influence of social norms on indebtedness behavior in the Semarangan batik UMKM community, with interest in debt as a mediating variable. The theory used in this research is the TPB theory. The research method is: the population of all Semarangan batik UKM community entrepreneurs who owe Wibawa credit in the city of Semarang is 197 people and is also used as a research sample (census method). Data analysis method with the AMOS-25 program. The results showed that social norms had a positive and significant effect on interest, and social norms, interest in debt also had a positive and significant effect on debt behavior in the Semarangan batik UMKM community. The conclusion is that interest in debt is able to mediate the influence of social norms on debt behavior in the Semarangan batik UMKM community. The novelty of this research is the use of TPB theory in this social research, because so far TPB theory has been widely used in psychological research.
Investigation of Determinant Roots in The Absorption of Education Budget Anggraeni, Neni; Indarto; Santoso, Aprih
Jurnal Aplikasi Bisnis dan Manajemen Vol. 9 No. 2 (2023): JABM Vol. 9 No. 2, Mei 2023
Publisher : School of Business, Bogor Agricultural University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/jabm.9.2.479

Abstract

This study aims to analyze the effect of budget planning, human resource competence, and budget execution on budget absorption with motivation as a mediating variable at State High School Sub-Rayon IV Semarang City. In this study, the sample was all employees related to budgeting at State Senior High Schools in Sub-Rayon IV Semarang City, totaling 64 respondents (census method). The analysis tools are 1) a validity test, 2) a reliability test. 3) classic assumption test (multicollinearity test). 4) heteroscedasticity test. 5) hypothesis testing (t and F). 6) intervening test (Sobel test). 7) test the coefficient of determination. 8) stepwise multiple regression analysis. The research results show that: 1) budget planning, human resource competence, and budget execution significantly and positively affect budget absorption. 2) budget planning, human resource competence, and budget execution significantly and positively affect motivation. 3) Motivation has a significant and positive effect on budget absorption. 4) motivation can mediate the effect of budget planning, human resource competence, and budget execution on budget absorption in State Senior High Schools in Sub-Rayon IV Semarang City. The research concludes that budget planning, human resource competency, and budget implementation affect motivation and budget absorption in SMA Negeri in Sub Rayon IV Semarang City. Keywords: planning, competence, budget, motivation, absorption
MEASURING DETERMINANTS OF MSME TAXPAYER COMPLIANCE Santoso, Aprih
Management Science Research Journal Vol. 1 No. 3 (2022): August 2022
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56548/msr.v1i3.22

Abstract

The purpose of this study is to analyze the effect of taxpayer awareness, modern tax administration system, tax amnesty, taxpayer knowledge, tax rates, tax sanctions and service quality on MSME taxpayer compliance in Semarang City. This research was conducted using quantitative research methods and analyzed using multiple regression analysis. The data used are primary data obtained through filling out questionnaires. The population of this study is all MSME taxpayers in the city of Semarang. The sample used was 197 respondents using the Quota Sampling technique. The results of this study indicate that the variables of the influence of taxpayer awareness, modern tax administration systems, tax amnesty, taxpayer knowledge, tax rates, tax sanctions and service quality have a positive and significant effect on MSME taxpayer compliance in Semarang City. The adjusted R square value in the regression model is 0.743, which means that 74.3% of the taxpayer compliance variable can be explained by the variables influencing taxpayer awareness, modern tax administration systems, tax amnesty, taxpayer knowledge, tax rates, tax sanctions and service quality. tax officers while the remaining 25.7% is explained by other variables outside this study, such as: location, social norms.
Pendampingan Pemberdayaan Masyarakat dalam Meningkatkan Perekonomian Desa: Community Empowerment Assistance in Improving the Village Economy Harini, Noor; Suhariyanto, Didik; Indriyani, Indriyani; Novaria, Novi; Santoso, Aprih; Yuniarti, Elsa
Amalee: Indonesian Journal of Community Research and Engagement Vol. 4 No. 2 (2023): Amalee: Indonesian Journal of Community Research and Engagement
Publisher : LP2M INSURI Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/amalee.v4i2.2834

Abstract

Community empowerment assistance is an important strategy in developing a sustainable and inclusive village economy, where village communities can obtain greater economic benefits and improve their quality of life. This assistance aims to help rural communities develop their area's economic potential to increase the community's income and welfare. The method used in this community service is Community Based Research (CBR) using the Forum Group Discussion (FGD) approach in training and mentoring. The result of this service is that community empowerment assistance can be an effective strategy for improving the village economy. Assistance can be obtained by applying various relevant theories, such as community empowerment, local economic development, social entrepreneurship, and sustainable development. In practice, community empowerment assistance must be carried out in a participatory manner by involving village communities in planning and developing businesses that benefit them.
FACTORS INFLUENCING AUDIT DELAY IN PUBLICLY LISTED COMPANIES Cristino Gusmao; Aprih Santoso; Kampono Imam Yulianto; Nirsetyo Wahdi
Count : Journal of Accounting, Business and Management Vol. 2 No. 3 (2025): January: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v2i3.549

Abstract

This study aims to examine the factors that influence audit delay in publicly listed companies, with a specific focus on integrating corporate characteristics, auditor profiles, governance structures, and contextual variables in an emerging market setting. Employing a quantitative explanatory method, data were collected through structured questionnaires from 80 respondents comprising accounting teachers and internship supervisors in five public vocational schools (SMK) in Jakarta, which collaborate with listed companies. The data were analyzed using multiple linear regression with IBM SPSS 26 to test the effect of firm size, auditor type, governance structure, financial loss, and operational complexity on audit delay. The findings reveal that firm size, auditor type, and governance structure significantly affect audit delay, while financial loss and complexity do not show a statistically significant influence. The novelty of this study lies in its integration of vocational education perspectives into audit research and its inclusion of digital readiness and post-pandemic factors as contextual variables—elements that are still rarely addressed in previous literature. Furthermore, the study introduces an interdisciplinary lens by connecting audit performance with real-world educational experiences, offering theoretical enrichment and practical implications for improving audit timeliness. In conclusion, this research highlights the evolving determinants of audit delay beyond traditional financial indicators and supports the development of more responsive audit frameworks, especially in countries undergoing regulatory and technological transitions.
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