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Magister Teknik Elektro Universitas Udayana
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Pengaruh Kualitas Pelayanan Pajak, Sanksi Perpajakan, dan Pemahaman Perpajakan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Amelia Nur 'Izza; Linawati, Linawati; Sugeng, Sugeng
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 8 No 3 (2023): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v8i3.20948

Abstract

Tujuan dilakukannya pengujian ini ialah untuk mengetahui pngaruh kualitas pelayanan pajak, sanksi perpajakan dan pemahaman perpajakan terhadap kepatuhan wajib pajak kendaraan bermotor di Kabupaten Kediri. Populasi dalam pengujian ini ialah seluruh wajib pajak yang terlisting di Kantor Bersama Samsat II (Katang) Kediri Kabupaten. Sampel dalam pengujian ini menggunakan probability sampling dengan teknik simple random sampling sehingga total sampel yang diperoleh yaitu 100 responden. Analisis regresi linear berganda merupakan teknik analisis data yang akan digunakan dalam pengujian ini. Hasil dalam pengujian ini menunjukan (1) kualitas pelayanan pajak memiliki pengaruh signifikan secara parsial terhadap kepatuhan wajib pajak kendaraan bermotor di Kabupaten Kediri, (2) Sanksi perpajakan memiliki pengaruh signifikan secara parsial terhadap kepatuhan wajib pajak kendaraan bermotor di Kabupaten Kediri, (3) pemahaman perpajakan tidak memiliki pengaruh signifikaan secara parsial terhdap kepatuhan wajib pajak kendaraan bermotor di Kabupaten Kediri, (4) kualitas pelayanan pajak, sanksi perpajakan, dan pemahaman perpajakan memiliki pengaruh signifikaan secara simultan terhdap kepatuhan wajib pajak kendaraan bermotor di Kabupaten Kediri
PENGARUH DIGITAL INTELLECTUAL CAPITAL DAN INOVASI BERKELANJUTAN TERHADAP KINERJA KEUANGAN: PERAN MEDIASI REPUTASI PERUSAHAAN DAN MODERASI TRANSFORMASI DIGITAL Linawati, Linawati; Syailendra, Syailendra; Darmansyah, Darmansyah
Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Vol 5 No 2 (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.v5i2.1564

Abstract

Tujuan dari penelitian ini adalah untuk mengevaluasi hubungan antara Digital Intellectual Capital dan Inovasi berkelanjutan dan Kinerja Keuangan. Studi ini mempertimbangkan peran yang dimainkan oleh transformasi digital dan mediasi reputasi perusahaan. Teknik pengambilan sampel menggunakan purposive sampling. Terdapat 122 sampel dari 15 perusahaan industri barang konsumsi primer yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan data sekunder yaitu laporan keuangan tahunan perusahaan yang diperoleh dari website resmi perusahaan yang dijadikan sampel tahun 2019-2023. Data yang digunakan adalah laporan keuangan tahunan perusahaan, yang diolah menggunakan metode Partial Least Square Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan bahwa Digital Intellectual Capital memiliki pengaruh positif dan signifikan terhadap Kinerja Keuangan, serta hubungan tersebut diperkuat oleh DT sebagai variabel moderasi. Sebaliknya, Inovasi Berkelanjutan tidak memiliki pengaruh signifikan terhadap Kinerja Keuangan maupun Reputasi Perusahaan. Reputasi Perusahaan juga tidak memediasi hubungan antara Digital Intellectual Capital dan Kinerja Keuangan, serta antara Inovasi Berkelanjutan dan Kinerja Keuangan. Namun, Reputasi Perusahaan memiliki pengaruh positif signifikan terhadap Kinerja Keuangan, menegaskan pentingnya reputasi perusahaan dalam meningkatkan kinerja keuangan.
Pelatihan Aplikasi Akuntansi Mobile (AAM) untuk Meningkatkan Transparansi dan Kualitas Laporan Keuangan Usaha Mikro Linawati, Linawati; Faisol, Faisol; Nurdiwaty, Diah; Niswatin, Ratih Kumalasari; Larasati, Adelya Dwi; Setyowati, Marshela Dewi
Jurnal ABDINUS : Jurnal Pengabdian Nusantara Vol 9 No 1 (2025): Volume 9 Nomor 1 Tahun 2025
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/ja.v9i1.23673

Abstract

As business develops, it demands good and accurate business recording activities or accounting records with the application of information technology. Good accounting records will make it easier to control and trace related to business financial activities. In fact, micro business actors who are member of KSP Sakti Kota Kediri only make very simple notes, lacking mastery of information technology in recording. Activities are carried outin the form of training. The implementation stages include accounting training and application of AAM technology, and evaluation. Lecture, discussion and practice methods are used during the training. The comprehensive results of activities are stated to have achieved targets and objectives. This is based on observations during the implementation of activities, questionnaries evaluating understanding and skills in using AAM. The high enthusiasm of the participants in participating in the activity is one of the criteria for the echievement of the activity. As many as 75% of pasticipants were able to apply AAM. The results of the evaluation questionaire showed that 50% of participants stated that the material was relevant to the participants needs. 53,3% of participants stated that AAM was practical and efficient in accounting records. In the next stage, monitoring and assistance implementing AAM, until it can be y adopted by participants.
Analisis Metode Balanced Scorecard Sebagai Pengukuran Kinerja Puskesmas Prambon Awalanty, Aprilia Putri; Linawati, Linawati; Tohari, Amin
Jurnal Ekonomi, Bisnis dan Manajemen Vol. 3 No. 3 (2024): September : Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Publisher : FEB Universitas Maritim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/ebismen.v3i3.2428

Abstract

This research is in the background that a balanced scorecard is a management system used to implement strategies, evaluate performance not only from financial aspects, but also involving non-financial aspects. In addition, a balanced scorecard is used to convey the company's vision, strategy, and performance expectations. The purpose of this study is to analyze the performance of the Prambon Health Center seen using the balanced scorecard method. This research uses a descriptive quantitative approach and is conducted at the Prambon Health Center. The results of this study show that the performance of the Prambon Health Center is measured by the balanced scorecard method from a financial perspective on the economic and efficiency ratios in 2021 to 2023 showing good results, and on the effectiveness ratio seen in 2021 to 2023 showing poor results. From a customer perspective, measured using customer satisfaction from 2021 to 2023, it shows good results. From an internal business perspective measured using the ALOS indicator seen from 2021 to 2023 shows good results, The BOR indicator seen in 2021 to 2023 shows poor results, the TOI indicator seen in 2021 to 2023 shows poor results, and the BTO indicator seen in 2021 to 2023 shows good results. The conclusion from the data analysis from the Prambon Health Center measured using a balanced scorecard for the period from 2021 to 2023 is always increasing every year. In 2021 it showed quite good results, in 2022 it showed good results, and in 2023 it showed good results.
Pengaruh Profitabilitas, Kebijakan Dividen, Perencanaan Pajak dan Beban Pajak Tangguhan Terhadap Manajemen Laba Putri, Melly Monika; Linawati, Linawati; Sugeng, Sugeng
Jurnal Ekonomi, Bisnis dan Manajemen Vol. 3 No. 3 (2024): September : Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Publisher : FEB Universitas Maritim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/ebismen.v3i3.2475

Abstract

This study aims to analyze the factors that influence earnings management in banking companies listed on the Indonesia Stock Exchange. The Covid-19 pandemic has had a significant impact on the financial sector in Indonesia, causing a decrease in profitability, an increase in non-performing loans, and credit restructuring policies that affect company operations. In the face of these challenges, companies try to maintain a good image and investor satisfaction through earnings management. This study focuses on four factors that influence earnings management: profitability is measured by Return on Assets (ROA), dividend policy by Dividend Payout Ratio (DPR), tax planning by tax retention rate, and deferred tax expense by comparison of deferred tax expense to total assets. The inconsistency of previous research results regarding the relationship between these variables encourages further research. The sampling method uses purposive sampling on financial companies listed on the IDX. The analysis in this study used multiple linear regression analysis. The samples used in this study included 15 financial companies and were analyzed using the classical assumption test, multiple linear regression using SPSS software version 25. The results of this study (1) Profitability and dividend policy partially do not affect total assets. (2) Tax planning and deferred tax expense partially have a significant effect on earnings management. (3) Profitability, dividend policy, tax planning and deferred tax expense simultaneously have a significant effect on earnings management.
Pelatihan Model Business Canvas dan Pembuatan Konten Kreatif Untuk Menumbuhkan Jiwa Kewirausahaan Siswa SMK PGRI 3 Kediri Winarko, Sigit Puji; Faisol, Faisol; Widiawati, Hestin Sri; Nurdiwaty, Diah; Linawati, Linawati; Zaman, Badrus; Romadhony, Rahmad Irfan; Bagaskara, Ardha Dewa
Jompa Abdi: Jurnal Pengabdian Masyarakat Vol. 3 No. 4 (2024): Jompa Abdi: Jurnal Pengabdian Masyarakat
Publisher : Yayasan Jompa Research and Development

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57218/jompaabdi.v3i4.1271

Abstract

Kewirausahaan di kalangan siswa Sekolah Menengah Kejuruan (SMK) menjadi sangat penting. Kegiatan pengabdian masyarakat yang dilaksanakan di SMK PGRI 3 Kediri bertujuan untuk meningkatkan pemahaman dan keterampilan siswa dalam kewirausahaan melalui pelatihan model Business Canvas dan pembuatan konten kreatif. Meskipun banyak siswa memiliki potensi kreatif, observasi menunjukkan bahwa mereka sering kesulitan dalam mengonversi ide-ide tersebut menjadi rencana bisnis yang konkret. Pelatihan yang dilakukan memberikan siswa pengetahuan teoritis dan keterampilan praktis yang diperlukan untuk merancang dan mengelola bisnis. Siswa diajarkan cara menggunakan alat pemasaran digital dan aplikasi desain konten yang relevan, sehingga mereka dapat menciptakan materi promosi yang menarik. Hasil kegiatan menunjukkan antusiasme tinggi siswa dalam mendesain konten promosi dan memanfaatkan platform media sosial untuk menjangkau konsumen potensial. Dengan dukungan mentor dan bimbingan yang tepat, siswa berhasil mengatasi berbagai kendala yang ada dan meningkatkan kepercayaan diri mereka untuk memulai usaha. Namun, tantangan tetap ada, seperti kurangnya pemahaman mendalam tentang konsep kewirausahaan dan akses terhadap teknologi yang diperlukan. Oleh karena itu, disarankan untuk melanjutkan program pelatihan dengan variasi materi yang lebih luas, meningkatkan pendampingan berkelanjutan, serta mendorong kolaborasi dengan komunitas dan pengusaha lokal. Dengan langkah-langkah ini, diharapkan siswa SMK PGRI 3 Kediri dapat lebih siap menghadapi tantangan di dunia usaha dan mengembangkan jiwa kewirausahaan yang kuat. Kegiatan ini didukung oleh Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) UNP Kediri dan mitra abdimas SMK PGRI 3 Mojoroto Kediri.
IMPLEMENTASI PEMBIAYAAN SERTIFIKASI GURU (SERGU) PADA PT.BPRS KABUPATEN NGAWI (PERSERODA) KANTOR KAS PARON Suprihatin, Sholikah; Linawati, Linawati
Investama : Jurnal Ekonomi dan Bisnis Vol 10 No 2 (2024): Investama : Jurnal Ekonomi dan Bisnis
Publisher : Investama : Jurnal Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56997/investama.v10i2.1628

Abstract

Financing is the process of providing funds or capital given by one party to another party to support a planned investment. Teacher Certification Financing (SERGU) is a financial facility provided by financial institutions, such as BPRS (Sharia People's Credit Bank) to teachers who already have a teacher certificate. This study aims to analyze the mechanism of implementing teacher certification financing at BPRS Ngawi Regency using the murabahah contract, and its effect on teacher welfare. The type of research is qualitative or field research. Data collection methods through interviews and documentation. From the results of this study, it can be seen that the implementation of teacher certification financing (SERGU) at PT. BPRS Ngawi Regency (PERSERODA) Paron Cash Office has been running effectively, but there are still several obstacles that need to be overcome. Teacher Certification Financing (SERGU) has a positive impact on improving teacher welfare, especially in meeting financial needs such as consumption, investment, and education.
UTILIZING DIGITAL TECHNOLOGY TO ENHANCE ECONOMIC COMPETITIVENESS AND BUSINESS SUSTAINABILITY AMIDST TECHNOLOGICAL DISRUPTION FOR SMES (SMALL AND MEDIUM ENTERPRISES) Triana, Dewi; Linawati, Linawati
Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha Vol 3 No 1 (2024): International Seminar Proceedings and Call for Paper STIE Widya Wiwaha
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/semnas.v3i1.1102

Abstract

This literature review discusses the role of digital technology utilization in enhancing economic competitiveness and business sustainability amidst technological disruption. The purpose of this study is to identify the role of digital technology utilization in improving economic competitiveness and business sustainability in the face of technological disruption. The research method used is a literature review by collecting data from relevant national and international sources. This study shows that the use of digital technology can increase productivity, operational efficiency, product quality, create new opportunities to expand markets, and improve decision-making quality. However, many industries invest resources in the latest technology, but without proper management, disruption can lead to instability, resulting in an inevitable consumer manifesto. The implementation of digital technology also faces numerous challenges, such as resource shortages, unsupportive policies, lack of investment in research and development, and insufficient awareness of the importance of innovation. Therefore, enhancing economic competitiveness through the utilization of digital technology requires the involvement of all parties, such as the government, educational institutions, the private sector, and the general public. The government must create policies that support innovation, improve access to resources, and increase support for research and development to ensure business sustainability in the face of technological disruption.
STRATEGI PEMASARAN HOME INDUSTRY DALAM MENINGKATKAN EKONOMI KELUARGA BERDASARKAN PERSPEKTIF EKONOMI ISLAM Mahmudah, Atim Matul; Kasmiati; Linawati, Linawati
Journal of Islamic Business Management Studies (JIBMS) Vol. 4 No. 2 (2023): Journal of Islamic Business Management Studies (JIBMS)
Publisher : Institut Daarul Qur'an Jakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51875/jibms.v4i2.225

Abstract

The research was aimed at analyzing home industry strategies for improving the family economy from the perspective of Islamic economics, with a research focus on the home industry of "Abadi" woven bags in Babadan Village, Paron District, Ngawi Regency. This research is included in the type of qualitative research with data collection methods through observation and interviews as the main data. The results of this study indicate that the marketing strategy carried out by the woven plastic bag home industry "Abadi" in the village applies a marketing mix that includes quality and superior products among other woven bag home industries at a price where the selling price set by the Abadi home industry is very affordable for society and adjusted to the general price in the market. Place (place) or distribution, which is in a strategic location, is Abadi's home industry's way of distributing its products, namely by direct and indirect means. promotion strategy applied through personal selling. Based on the perspective of Islamic economics, the implementation of marketing strategies in the "Abadi" woven bag home industry in Babadan Village, such as products, prices, distribution locations, and promotions, is in accordance with Islamic economics. Marketing is not just carrying out business activities but also in accordance with Islamic principles, which uphold the values of honesty and justice. Marketers also have ethics (morals) that comply with the criteria in the Al-Qur'an and Hadith.
Social Media Marketing :Instagram, Whatsapp, Dan Web Mampukah Mempengaruhi Keputusan Pembelian Hermani, Sofiati; Nisa, Qutsi Khoiru Janahtul; Linawati, Linawati
Jurnal Ekonomi Bisnis Manajemen Prima Vol. 5 No. 1 (2023): Jurnal Ekonomi Bisnis Manajemen Prima
Publisher : JEBIM Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/jebim.v5i1.3852

Abstract

The purpose of this study was to determine the effect of the social media marketing Instagram, whatshapp, and the Web on purchasing decisions. This research is quantitative in nature with the amount of data collected as many as 100 respondents. The research method used is data using multiple linear regression analysis, namely by collecting data from data sources, namely primary data, namely questionnaires and secondary data, this is to determine the effect of the independent variable on the dependent variable. The results of the analysis prove that there is a positive and significant influence of Instagram, Whatsapp and Web social media marketing both partially and simultaneously on purchasing decisions at Swasana by Temata Restaurant. Among the three social media that most dominantly influence purchasing decisions is the Web social media.
Co-Authors Abdul Hamid Abdul Mughni Abdur Rohman Abiyyuwono K, Ahmad Afadil Afifah, Vika Nur Afriani Maso agung aditya nugraha Agus Luthfi Agus Sukerta Agustina Susilawati Tumangger Aldri Frinaldi Alfisyahra, Alfisyahra Ali, M Firdaus Alit Winaya Amelia Nur 'Izza Amelia, Puja Amin Tohari Amin, Debisal Anak Agung Ayu Putri Ardyanti Anang Kusnadi Anantia Aliva Rizqa Andryan Andryan, Andryan Andy Kurniawan, Andy Aniek Laksmidewi Anifiatiningrum, Anifiatiningrum Annisa Ardhian Putra, Govan Ardiansiah Ardiansiah Ari Wilani, Ni Made Ariana, Anak Agung Gede Bagus Ariana, Melati Ariani, Adriana Venny Asa Arya Sudarman Asana, I Made Dwi Putra Asnita Sinaga Astriyah, Aas Asyari, Putri Leni Awalanty, Aprilia Putri Ayu Sri Puspita Devi Azizah, Windi Nur Badrus Zaman Bagaskara, Ardha Dewa Baharuddin Hamzah Bakri Mallo Betty Holiwarni Cokis Ratih Kumbara Daniel Happy Putra DARMANSYAH . darnisah, Darnisah Dasa Ismaimuza Debbi Irfan Mudhoep Deliana Sapareng Dessy Hariyanti, NK Destiani Destiani Devi Febriyanti Dewa Bagaskara, Ardha Dewa Made Wiharta Dewi Rosanthi Dewi, Siti Ratna Sari Dewintara, Yayang Dharmika, Ida Bagus Diah Nurdiwaty Dian Priharja Putri Dirgahayunita, Aries Djaddang, Syahril Dwi Perwitasari Wiryaningtyas, Dwi Perwitasari E. Patras, Yuyun Elia Ardyan Erliana, Erliana Erna Yuniati Evie Awuy Evie Awuy Evy Nulandari Faisol Faisol Faisol Faisol Fani Isdayanti Faris Aji Vagood Lucky Firdarini, Khoirunnisa Cahya Firdawati, Ery Firdha Senja Maelaningsih Fitria Ramadhani, Charisa Fitrianti Fitrianti, Fitrianti Fitrisnawanti, Shilfia Fitriyani, Eka Rika Flori, Florianus Fu'adah, Intan Tsamrotul G M Arya Sasmita Gandung Sugita Gatot Suhirman Gde Made Budi Antara Gede Adi Aryanata Gede Patrianaya Margayasa Wirsuyana Gede Sukadarmika Gerson Feoh Gusti, Yenny Kurnia Halawa, Irena Mei Darnis Hanifatul Mar’ah Hartina Pertiwi Hartono, Rudi Haryati Ruslan Hendri Hendri Heni, Lidia Herdiyanti, Fitria Hermani, Sofiati Himphinit, Musakkid Humaira Fadhilah I Dewa Gede Hardi Rastama I G.A.K. Warmayana I G.M.W. Meindra Sidemen I GEDE PUTU WIRAWAN I Gusti Made Meri Utama Yasa I Gusti Ngurah Gede Agung Suniantara I K A Riki Gunawan I K. A. Riki Gunawan I ketut Gede Darma Putra I Komang Leo Puja Artana I Made Agus Setiawan I Made Bayu Dibawan I Made Cahrianto I Made Kris Widiantara I Made Oka Semara Putra I Made Oka Widyantara I Made Rai Suarimbawa I Made Suartika I Nyoman Gede Arya Astawa I Nyoman Gunantara I Nyoman Setiawan I Nyoman Setiawan I Putu Agus Eka Pratama I Putu Arie Pratama I Putu Gede Gentha Kesuma Negara I Putu Gede Hendra Suputra I Putu Oka Wisnawa I Putu Sudharma Yoga I Wayan Andis Indrawan Ibni Hadjar Ida Ayu Dwi Giriantari Ida Bagus Gede Manuaba Iftihor, Iftihor IGA Sri Melati IGP. Agus Aries Pratama Imran Saputra Surbakti Indah Dwi Kurniawanti Irene Christina Wenas Irfan Romadhony , Rahmad Irfansyah, Muhammad Faiq Irianti, Een Jaeng, Maxinus Jannah, Azzahra Raudhatul Jannah, Rodhotul Joshua Fernaldy Sudarsono Jumirta, Jumirta Junayah, Yayah Junivan Junivan K.O Saputra Kamarudin, Nur Diyana Kamelia Sinaga Karniawan, Arya Whisnu Kasmiati KHAIRANI, MIFTAHUL Khalid, Nursyahidah binti Khusna, Masro'ul Komang Oka Saputra Kundala, Manendha Maganitri Kustiati Kustiati Kusuma, M. Putra Hadi Kusumaningsih, Indriati Larasati, Adelya Dwi Lenny Anwar Lestikasari, Febri Lie Jasa Lilik Purwanti Luh Ika Dhivtyasari Suryani Lukito Pramono Lukmawati, Putri Puji Luthfih, Yussi Dwi Made Aryawan Made Sudarma Mahmudah, Atim Matul Mahmudah, Dwiyana Farizka Mahmudi Mahmudi Mala Nurilmala Mannan, Mannan Marinus B. Tandiayuk Marinus Barra Tandiayuk Marlina, Nana Maxinus Jaeng Meilana, Putri Bibit Moh. Adenan Moh. Isom Mudin Muchtaranda, Ismail Hoesain Muh. Rizal Muh. Rizal Musdalifa MUSTAMIN IDRIS Mustapa, Noviana Mutia, Cut Vilda N Paramaita Nabela Amelia Nafis, Moh. Abi Adhurun NGATIMIN, NGATIMIN Ngurah Indra ER Ngurah Narendra Dananjaya Ni Gusti Ayu Dewi Paramita Arisandi Ni Komang Ayu Sri Anggreni Ni Made Anita Belinda Ni Made Ary Esta Dewi Wirastuti Ni Made Ary Esta Dewi Wirastuti Niama Dwi Susila, Made Ningrum, Rani Ulan Nisa, Qutsi Khoiru Janahtul NMAE Dewi Wirastuti NMAED Wirastuti Noer, Asmadi M. Nur Solikin Nur Widiastuti Nurhaeni Nurhaeni Nurhayati, Elis Nurul Huda1 Nurwijayanti Nyoman Pramaita Nyoman Putra Sastra Nyoman Wendy Saputra Oka Semara Putra, I Made Parera, Dian Pathuddin Pawana, I Wayan Adi Juliawan Pipit, Tabita Pomalingo, Dwina Ramadhani Pramono, Lukito Pramudyanti, Naomi Pratama, Pratama Priyastiwi, Priyastiwi Puji Astuti Puji Winarko, Sigit Purwoningsih, Siti Khotimah Puspita, Erna Puspitasari, Kristanti Ambar Putra Adi Wibowo Putra, Rezi Eka Putra, Rivan Dea Nova Putri Agung Permata Sari Putri, Melly Monika Putri, Oktavira Tiara Putu Arya Mertasana Putu Sri Merta Suryani Qoriah, Ciplis G Rahmadi, Silvia Rahmawati, Titah Rama Beta Herdian Rama Sanjaya Ratih Kumalasari Niswatin Riawanto Tambun Ridho Yurham Rifky Lana Rahardian Rina Yuliana Rini, Arsita Dwi Puspo Riska Riski Riswahyuning, Mareta Selvia Rizal, Muh Rohman, Alfan Nur rois, fatqu Romadhony, Rahmad Irfan Rosdiana Matoneng Rukmi Sari Hartati Rukmi Sari Hartati Sabila Asma Rizkia Safitri, Rika Sagung Intan Saraswati Saifudin, Muhammad Agus Sandi, Santi Pertiwi Hari Sari, Meilinda Trinita SB, Sigit Wisnu SB, Sigit Wisnu Serani, Gabriel Setiani, Rina Lailatul Ayuk Setiyaningati, Mela Dwi Astari Setyaningsih, Sri Setyowati, Marshela Dewi SIGIT PUJI WINARKO Sinaga, Riska Indramaya Siregar, Abdul Hasyim Mazhurin Siswo Wardoyo Siti Aisyah Siti Hajar Adriani Siti Hasanah Sitti Rahmawati Soewarto Hardhienata Sofiati Sofiati, Sofiati Solikah, Mar atus solikah, mar'atus Solikah, Mar’atus Sondang Ratnauli Sianturi Sopa, Juana Sri Agustina, Sri Sri Andriati Asri, Sri Andriati Sri Hartati Candra Dewi Sri Kurnianti Sri Widiawati , Hestin Sudarman Bennu Sudirman Sudirman Sugeng Sugeng Sugiyarti, Ririn Suhardi Suhardi Sukayasa Sumardi . Suprihatin, Sholikah Suryandari,, Marul Susanti P, Susanti P Suseno, Ari Susi Yusrianti, Susi Susilo Susilo Sutrichastini, Ary Sutrischastini, Ary Syafaah, Amalia Rahmawatus Syafruddin Rais, Syafruddin syailendra, syailendra Syarah, Erie Siti Tantri, Afifah Luftiah Tengku Riza Zarzani N Tri Sulistyowati Tri Widyastuti Triana, Dewi Ulfiani Usman H.B Utami, Anissa Veronica Ambassador Flores Vina Fauziah W. Setiawan Wahyu Purwanto Wangi, Sari Sekar Wibowo, Agung Edy Widiastuti , Nur Widiawati, Hestin Sri Widyadi Setiawan Wikananda, I Gusti Ngurah Satya Wulandari, Amelia Agustri Wulandari, Eko Yenni Kurnia Gusti Yoga Divayana Yohanes Pracoyo Widi Prasetyo Yohanes Yohanes Yulianti, Sinta Dwi Yuliawati, Lia Yunizar, Noni Yurike Sindi Gloriana Zulaikah, Dewi Zulfahrin, LM Zulistiani, Zulistiani Zuriat, Zuriat