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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 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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Pengaruh Likuiditas dan Profitabilitas terhadap Financial Distress Gusmao, Cristino; Martins, Celeste Maria; Amaral, Leonardo Bele Bau; Sulistyawati, Ardiani Ika; Santoso, Aprih
Jurnal EMT KITA Vol 10 No 1 (2026): JANUARY 2026
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v10i1.5518

Abstract

The study aims to find empirical evidence of the influence of liquidity (CR) and profitability (ROA) on financial distress. In this study, the researcher used a quantitative method using panel data regression. The study population consisted of companies listed on the Jakarta Islamic Index (JII 30) 2021-2024, and a purposive sampling technique was used to determine the sample size. A total of 84 samples from 21 companies were selected for this study. The data analysis technique used EViews 12. Based on the research findings, financial distress is significantly influenced by liquidity (CR) and profitability (ROA). The R-square results indicate that the influence of CR and ROA on financial distress, with a value of 0.8997 or 89.97%, is included in the high category. Meanwhile, other variables not studied may have an influence of 10.03%.
FAKTOR-FAKTOR YANG MEMPENGARUHI RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2011 – 2014 Rinawati, Tri; Santoso, Aprih
Jurnal Analisis Bisnis Ekonomi Vol 15 No 1 (2017)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bisnisekonomi.v15i1.1002

Abstract

Tujuan dari penelitian ini adalah untuk menguji dan menganalisis pengaruh laba akuntansidan arus kas operasi terhadap return saham melalui harga saham pada perusahaan manufaktur yangterdaftar di BEI Tahun 2011 – 2014. Data yang digunakan dala penelitian ini adalah data sekunderberupa laporan keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2011- 2014. Data tersebut berupa laporan keuangan yang dapat diperoleh dari Indonesia CapitalMarket Directory (ICMD), website BEI www.idx.co.id serta dari berbagai sumber-sumber lain yang dapatmendukung penelitian ini. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftardi BEI periode 2011 - 2014. Sampel dalam penelitian ini diambil dengan teknik pengambilan sampelmenggunakan purposive sampling. Dari hasil pengujian dan analisa terhadap data dapat disimpulkanbahwa laba akuntansi dan arus kas operasi secara langsung dan tidak langsung tidak berpengaruhterhadap return saham melalui harga saham dengan menunjukkan hasil yang tidak signifi kan.indo
Work Discipline as a Strategic Mediator Linking Islamic Leadership, Religiosity, and HR Performance in Competitive Islamic Economic Organizations Sulistyawati, Ardiani Ika; Fridatien, Ericke; Vydia, Vensy; Santoso, Aprih; Suboh, Ammeruddin Shah
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 14 No. 2 (2025): October
Publisher : Department of Sharia Economics Faculty of Islamic Economics and Business, Universitas Islam Syarifuddin Lumajang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v14i2.3223

Abstract

This study investigates the mediating role of work discipline in the relationship between Islamic Leadership, religiosity, work motivation, and human resource (HR) performance within Islamic educational institutions. A quantitative explanatory research design was employed to examine causal relationships among the constructs under study. The population consisted of teachers at State Islamic High School Semarang, Indonesia, and data were collected using saturated sampling, a non-probability technique in which the entire accessible population is used as respondents. A total of 60 teachers participated by completing a structured questionnaire measured on a five-point Likert scale. Instrument reliability and validity were assessed through Cronbach's alpha, composite reliability, and convergent validity indicators. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM), which is appropriate for small sample sizes, complex mediation models, and non-normal data structures. The results reveal that work discipline significantly mediates the effect of Islamic Leadership on HR performance, as indicated by a higher indirect effect value (9.558 > 2.247). A similar pattern is observed in the relationship between religiosity and HR performance, where the indirect effect (11.158 > 5.066) exceeds the direct impact. Moreover, work discipline is found to mediate the influence of work motivation on HR performance, supported by a more substantial indirect effect (15.474 > 0.801). Overall, the findings highlight work discipline as a critical mechanism that strengthens HR performance in Islamic institutional settings.
EPISTEMOLOGICAL BASIS OF ACCOUNTING: A PHILOSOPHICAL CRITICISM Wahdi, Nirsetyo; Gusmao, Cristino; S. Amaral, Adolmando; Luhgiatno, Luhgiatno; Santoso, Aprih
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 20, No 2 (2025): December 2025
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.20.2.159-167

Abstract

Current accounting tends to be more materialistic, selfish, and secular because it strongly emphasizes material and value-free accounting. Numerous examples of anomalies and manipulation of financial statements carried out by accountants that demonstrate these characteristics are evidence. This problem is exacerbated by the assumption that humans are homo economicus who are opportunistic, greedy, and selfish. This raises a key question about the character of accountants and accounting science. Accounting science is very different from philosophy. Achieving the ultimate truth of science and the true nature of science is the foundation of accounting science. This study aims to examine the philosophy and evolution of accounting as well as practical strategies to reduce financial statement variance. According to the findings of this research, accounting theorists can consider and adopt various paradigms from other disciplines to address the complex problems that accounting is currently facing and will face. These paradigms are based on philosophical differences in science.
ANALISIS DAMPAK GCG, PERENCANAAN PAJAK PADA MANAJEMEN LABA Pipin Sri Sudewi; Ardiani Ika Sulistyawati; Aprih Santoso; Puspa Rini; Dipa Teruna Awaloedin
Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Vol. 6 No. 2 (2025): 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.v6i2.1829

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Good Corporate Governance (GCG) dan perencanaan pajak terhadap manajemen laba pada perusahaan manufaktur sub sektor kimia yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020–2024. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan. Teknik analisis yang digunakan adalah regresi linier berganda dengan bantuan SPSS versi 26. Hasil penelitian menunjukkan bahwa GCG tidak berpengaruh signifikan terhadap manajemen laba, sehingga mekanisme tata kelola belum mampu menekan tindakan oportunistik manajemen. Sebaliknya, perencanaan pajak terbukti berpengaruh positif dan signifikan terhadap manajemen laba, yang mengindikasikan bahwa upaya pengelolaan beban pajak dapat mendorong praktik manajemen laba di perusahaan. Secara simultan, kedua variabel mampu menjelaskan 53% variasi manajemen laba. Temuan ini menegaskan pentingnya peran perencanaan pajak dalam memengaruhi kebijakan pelaporan keuangan, serta menunjukkan bahwa penerapan GCG masih perlu diperkuat untuk meminimalkan praktik manajemen laba.
KINERJA KARYAWAN DAN FAKTOR-FAKTOR DETERMINANNYA Ika Khoirul Islamiyah; Aprih Santoso; Nirsetyo Wahdi
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 2 (2021): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaem.v1i2.89

Abstract

The problem in this research is the employees of PT Wiraswasta Gemilang Indonesia Cab. Semarang was not able to achieve the target set by PT Wiraswasta Gemilang Indonesia Cab. Semarang and this study aims to analyze the variables of leadership style, work environment, work stress and workload on the performance of employees of PT Wiraswasta Gemilang Indonesia Cab. Semarang. The population in this study were all employees of PT Wiraswasta Gemilang Indonesia Cab. Semarang, totaling 68 employees, while the sampling technique used is the census technique and the analytical tool used in this study is multiple linear regression. The results showed that the variables of leadership style, work environment, work stress and workload had an effect on the performance of employees of PT Wiraswasta Gemilang Indonesia Cab. Semarang.
PERAN MEDIASI KEPUASAN PELANGGAN TERHADAP LOYALITAS PELANGGAN PADA PELANGGAN MARKETPLACE TOKOPEDIA Nirsetyo Wahdi; Aprih Santoso
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 2 (2021): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaem.v1i2.90

Abstract

The object of this research is a well-known marketplace, namely Tokopedia, with limited respondents in the city of Semarang. This research aims to determine the role of customer satisfaction as a mediating variable in influencing customer loyalty. The research sample was obtained as many as 100 respondents using a sampling technique, namely purposive sampling, namely the technique of determining the sample with certain considerations or criteria. The data analysis technique used multiple linear regression with mediating or intervening effects. The results showed that there was a significant effect of product quality, service quality and trust partially on customer satisfaction, there was a significant effect of product quality, service quality, trust and customer satisfaction partially on customer loyalty. The results of the first mediating effect found that customer satisfaction was able to mediate the effect of product quality on customer loyalty. the direct influence value is 0.16 < the indirect effect is 0.18. The results of the second mediating effect found that customer satisfaction was able to mediate the effect of service quality on customer loyalty. the direct influence value is 0.16 < the indirect effect is 0.17. The results of the second mediation effect obtained that customer satisfaction was not able to mediate the effect of trust on customer loyalty. the direct influence value is 0.22 > the indirect effect is 0.09.
TELISIK KOMPENSASI, MOTIVASI DAN LINGKUNGAN KERJA : BERPENGARUHKAH TERHADAP KINERJA KARYAWAN Aprih Santoso; Sari Wulandari
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 1 (2022): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaem.v2i1.108

Abstract

This study aims to determine the effect of compensation, motivation, and work environment on the performance of employees of PT. Cahaya Agung Cemerlang (CAC) Godong Kab. Grobogan this study uses employee performance as the dependent variable and as an independent variable is compensation, motivation work environment. The population in this study were employees of sales at PT. Cahaya Agung Cemerlang (CAC) Godong Kab. Grobogan, the population in this study was 43 people. The sampling technique in this study uses saturated sampling (census) in which all members of the population are sampled. The analytical method used is multiple linear regression analysis. The results of this research show that Compensation, Motivation, and Work Environment affect the performance of employees of (CAC) Godong Kab. Grobogan.
Analisis Determinan Kinerja Bisnis Wirausaha Mahasiswa Di Masa Pandemi Covid-19 Kusnilawati, Nunik; Santoso, Aprih
Jurnal Nusantara Aplikasi Manajemen Bisnis Vol 6 No 2 (2021): Jurnal Nusantara Aplikasi Manajemen Bisnis
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/nusamba.v6i2.16214

Abstract

This study aims to analyze and empirically examine the effect of personal characteristics, human capital, and social capital variables on entrepreneurial business performance variables, with the intervening variable being entrepreneurial characteristics. A sample of 182 respondents, using a questionnaire instrument, the assumption test shows the results of the evaluation of the normality of the data that do not deviate, then the multivariate outliers test has the same degree of freedom of 22, the value of mahalanobis distance ² (0.001;22) = 48.268 so it can be concluded that the model on the data has has no outliers. Residual testing, after the model respecification technique was carried out, it showed that the loading factor of all indicators was > 0.5 and the standardized residual value showed that the value was in the range of ± 2.58 so that it was concluded that the modified model was acceptable. Hypothesis testing, there is a significant influence between the variables of personal characteristics and human capital, on entrepreneurial characteristics. Human capital variables and business characteristics have a significant effect on business performance. But there is no significant effect between the variables (1) social capital on entrepreneurial characteristics, and (2) personal characteristics on business performance. Novelty is a business performance research model with entrepreneurial characteristics as the intervening variable, and the survey was conducted during the economic crisis due to the covid-19 pandemic. Key words : personal characteristics, human capital, social capital, entrepreneurial characteristics, entrepreneurial business performance
PENGARUH RETURN ON ASSETS, RETURN ON EQUITY, EARNING PER SHARE DAN PRICE TO BOOK VALUE TERHADAP HARGA SAHAM Ardiyanto, Agil; Wahdi, Nirsetyo; Santoso, Aprih
JURNAL BISNIS & AKUNTANSI UNSURYA Vol 5 No 1 (2020): Jurnal Bisnis dan Akuntansi Unsurya
Publisher : Feb Universitas Dirgantara Marsekal Suryadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (294.172 KB) | DOI: 10.35968/jbau.v5i1.377

Abstract

This study aims to determine the effect of Return On Assets, Return On Equity Earning Per Share, and Price to Book Value on Stock Prices. The population is the LQ-45 Index on the Indonesia Stock Exchange (IDX) for the 2014-2018 period.The study uses quantitative data with multiple linear regression techniques. The research sample was determined by purposive sampling technique and produced 14 company samples. Quantitative analysis, including: classic assumption test (normality test, multicollinearity test, heteroscedasticity test, autocorrelation test), multiple linear regression test, model feasibility test through t test, F test and Coefficient of Determination.T test results show that only the Return On Equity, Earning Per Share, and Price to Book Value variables affect the Stock Price, while the Return On Asset variable has no effect on the Stock Price.
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