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All Journal Buletin Udayana Mengabdi Jurnal SPEKTRUM E-Journal of Tourism Majalah Ilmiah Teknologi Elektro AKSIOMA Jurnal Pendidikan Matematika TELKOMNIKA (Telecommunication Computing Electronics and Control) Journal of Education and Learning (EduLearn) PIKSEL : Penelitian Ilmu Komputer Sistem Embedded and Logic PROSIDING CSGTEIS 2013 Journal of Business & Banking Nusantara of Research : Jurnal Hasil-hasil penelitian Universitas Nusantara PGRI Kediri (e-journal) Jurnal Teknologi Informasi dan Ilmu Komputer Proceedings Konferensi Nasional Sistem dan Informatika (KNS&I) JOIV : International Journal on Informatics Visualization Sinkron : Jurnal dan Penelitian Teknik Informatika Jurnal RESTI (Rekayasa Sistem dan Teknologi Informasi) JURNAL PENDIDIKAN TAMBUSAI Efektor JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Adaara: Jurnal Manajemen Pendidikan Islam Journal of Electrical, Electronics and Informatics International Journal of Engineering and Emerging Technology J-ADIMAS (Jurnal Pengabdian kepada Masyarakat) eCo-Buss Performance : Jurnal Bisnis dan Akuntansi Review of Management and Entrepreneurship Jurnal ABDINUS : Jurnal Pengabdian Nusantara Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Indonesian Journal of Electrical Engineering and Computer Science BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ekonomi Bisnis Manajemen Prima Marine Kreatif Jurnal Kansasi : Jurnal Pendidikan Bahasa dan Sastra Indonesia Jurnal Ilmiah Wahana Pendidikan JOURNAL OF COMMUNITY ENGAGEMENT AND EMPOWERMENT ALACRITY : Journal Of Education ProBisnis : Jurnal Manajemen CITIZEN: Jurnal Ilmiah Mulitidisiplin Indonesia Jurnal Ekonomi dan Bisnis GROWTH (JEBG) eCo-Fin Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Jurnal Nasional Teknik Elektro dan Teknologi Informasi Journal Of Human And Education (JAHE) Jurnal Riset Akuntansi dan Bisnis Indonesia Journal of Innovation Research and Knowledge Jurnal Ekonomi, Bisnis dan Manajemen JOMPA ABDI: Jurnal Pengabdian Masyarakat YASIN: Jurnal Pendidikan dan Sosial Budaya Investama : Jurnal Ekonomi dan Bisnis Jurnal Multidisiplin Sahombu Journal of Islamic Business Management Studies (JIBMS) Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Jurnal Rekayasa elektrika Riset Ilmu Manajemen Bisnis dan Akuntansi Abdi Akommedia : Jurnal Pengabdian Masyarakat Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha Jurnal Medika Nusantara Journal of Innovative and Creativity Jurnal Investasi Islam Jurnal Ekonomi, Akuntansi dan Perpajakan At Tahkim Jurnal Hukum Ekonomi Syariah Majalah Ilmiah Teknologi Elektro Al-Mabsut: Jurnal Studi Islam dan Sosial Jurnal Greenation Ilmu Akuntansi Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Masyarakat Widya Wiwaha Jurnal Elektronik Pendidikan Matematika Tadulako
Linawati Linawati
Magister Teknik Elektro Universitas Udayana
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Veterinary Other

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ANALISIS PENGARUH PENJUALAN, BIAYA PRODUKSI, DAN BIAYA OPERASIONAL TERHADAP LABA PADA PERUSAHAAN FOOD AND BEVERAGES YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2022-2024 Pramudyanti, Naomi; Nurdiwaty, Diah; Linawati, Linawati
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 15 No 1 (2025): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v15i1.4507

Abstract

Manufacturing companies, especially the food and beverage subsector, play an important role in national economic growth. This study aims to analyze the effect of sales volume, production costs, marketing costs, and administrative and general costs on the net profit of food and beverage companies listed on the Indonesia Stock Exchange for the period 2022–2024. Using a quantitative approach with multiple linear regression methods, this study involved 27 companies selected through purposive sampling techniques, resulting in 81 observation data over three years. Data were obtained from the company's annual financial reports through the website [www.idx.co.id](http://www.idx.co.id) and processed using SPSS version 25. The results of the study show that partially, production costs, marketing costs, and administrative and general costs have a significant effect on net profit, while sales volume does not have a significant effect. Simultaneously, these four variables have a significant effect on net profit. This finding confirms that cost management efficiency plays a greater role in increasing net profit than increasing sales volume.
Peran Komitmen Organisasi sebagai Moderasi Faktor-Faktor yang Mempengaruhi Kualitas Laporan Keuangan Organisasi Perangkat Daerah di Pemerintah Daerah Indonesia Evy Nulandari; Linawati Linawati; Erna Puspita
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 4 (2025): November: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v2i4.1457

Abstract

This study addresses the issue of inadequate financial reporting by Regional Government Organizations (Organisasi Perangkat Daerah/OPD) in Nganjuk, where financial statements are expected to meet user needs in fulfilling transparency and accountability requirements. The research investigates the influence of four key factors—accounting standards, information systems, internal controls, and the competence of human resources—on the quality of financial statements. Furthermore, it examines the moderating role of organizational commitment in strengthening or weakening the relationships between these factors and financial reporting quality. The study adopts a quantitative research design, with data collected through structured questionnaires distributed to 53 OPD offices, involving 212 randomly selected respondents. Data were analyzed using classical assumption tests to ensure validity and reliability, followed by Moderated Regression Analysis (MRA) employing SPSS software. The findings reveal that information systems, internal controls, and competent human resources have a significant positive effect on the quality of financial reports. In contrast, accounting standards show no significant direct impact. Moreover, organizational commitment plays a moderating role in enhancing the positive effects of information systems, internal controls, and human resource competence on report quality. However, it does not moderate the relationship between accounting standards and financial reporting quality. These results highlight the importance of both technical and human resource aspects in improving financial statement quality within OPDs. While adequate systems and controls are crucial, the study underscores that the presence of strong organizational commitment is a determining factor in maximizing their effectiveness. The research suggests that efforts to improve financial reporting should not only focus on compliance with standards but also on strengthening commitment, training, and the integration of information systems and internal control mechanisms
Pengaruh Kepemilikan Manajerial, Profitabilitas, Leverage, dan Ukuran Perusahaan Terhadap Kebijakan Dividen pada Perusahaan Sektor Makanan dan Minuman yang Terdaftar di BEI Tahun 2019-2023 Nafis, Moh. Abi Adhurun; Widiawati, Hestin Sri; Linawati, Linawati
Jurnal Ekonomi, Bisnis dan Manajemen Vol. 4 No. 3 (2025): Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) - In Press
Publisher : FEB Universitas Maritim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/ebismen.v4i3.3695

Abstract

The Dividend Payout Ratio (DPR) changes in food and beverage companies listed on the Indonesia Stock Exchange between 2019 and 2023, which reflect shifts in dividend policy, are what spurred this study. Dividend policy is important since it helps to win over investors. Nonetheless, management frequently has to decide whether to pay dividends or keep profits for investments. Finding out how management ownership, profitability, leverage, and business size affect dividend policy in food and beverage companies listed on the Indonesia Stock Exchange is the aim of this study. This study is classified as a quantitative causality study. 50 food and beverage firms made up the sample, which was selected using a purposive sampling technique. The SPSS version 25 multiple linear regression software was used to examine these data. This study demonstrates that the dividend policy of companies in the food and beverage sector listed on the Indonesia Stock Exchange is influenced, in part, by management ownership, profitability, leverage, and company size. Conversely, the dividend policy of companies in the food and beverage sector listed on the Indonesia Stock Exchange is influenced by management ownership, profitability, leverage, and company size.
Determinasi Opini Audit Going Concern pada Perusahaan Sektor Basic Materials yang Terdaftar di BEI Putra, Rivan Dea Nova; Linawati, Linawati; Widiawati, Hestin Sri
eCo-Buss Vol. 8 No. 1 (2025): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v8i1.2818

Abstract

Penelitian ini dilatarbelakangi oleh pentingnya opini audit going concern, yang merepresentasikan penilaian auditor terhadap kemampuan entitas untuk menjaga kelangsungan operasionalnya dalam kurun waktu satu tahun sejak tanggal penyusunan laporan keuangan. Opini ini mencerminkan penilaian auditor terhadap kondisi keuangan serta prospek operasional perusahaan yang dapat mengindikasikan potensi risiko ketidakmampuan untuk beroperasi secara berkelanjutan. Hal ini turut mempengaruhi persepsi pemangku kepentingan dalam pengambilan keputusan ekonomi. Penelitian ini difokuskan pada perusahaan yang bergerak di sektor basic materials dan tercatat di Bursa Efek Indonesia periode 2021-2024. Sektor basic materials merupakan sektor strategis yang mendukung pertumbuhan industri dan pembangunan infrastruktur di Indonesia, namun menghadapi tantangan berupa fluktuasi harga komoditas global dan tekanan biaya produksi yang berdampak terhadap stabilitas keuangan perusahaan. Penelitian bertujuan untuk menguji pengaruh likuiditas, profitabilitas, opini audit tahun sebelumnya, dan financial distress terhadap opini audit going concern. Penelitian ini menggunakan pendekatan kuantitatif kausalitas dengan data sekunder berupa laporan keuangan tahunan yang telah diaudit. Sampel terdiri dari 77 perusahaan yang dipilih menggunakan teknik purposive sampling. Analisis dilakukan dengan regresi logistik biner menggunakan IBM SPSS versi 30. Hasil menunjukkan bahwa profitabilitas dan financial distress berpengaruh negatif, sedangkan opini audit sebelumnya berpengaruh positif. Likuiditas tidak berpengaruh terhadap opini audit going concern.
Real-Time Web-Based Ship Collision Risk Detection Using AIS Data and Collision Risk Index (CRI) Asana, I Made Dwi Putra; Widyantara, I Made Oka; Linawati, Linawati; Wiharta, Dewa Made; Wikananda, I Gusti Ngurah Satya
Sinkron : jurnal dan penelitian teknik informatika Vol. 9 No. 4 (2025): Articles Research October 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/sinkron.v9i4.15106

Abstract

The high density of maritime traffic in Indonesian waters, particularly in the Lombok Strait and Nusa Penida region, increases the risk of ship collisions, especially among vessels lacking adequate navigation systems. This study presents the development of a web-based system for real-time ship monitoring and collision risk assessment using Automatic Identification System (AIS) data. The system integrates a backend powered by FastAPI and MongoDB with a frontend built using React JS. AIS data is collected from a base station and processed to detect ship encounters using the DBSCAN clustering algorithm combined with Haversine distance to identify encounter detection. The risk assessment applies the Collision Risk Index (CRI) method by calculating DCPA (Distance to Closest Point of Approach) and TCPA (Time to Closest Point of Approach), allowing for graded risk categorization. Real-time risk notifications are delivered via WebSocket, and the interface includes interactive maps, ship detail views, and maritime weather information from the BMKG API. The system achieved high responsiveness, with an average detection time of 0.0075 seconds per ship and an end-to-end response time of approximately 61 milliseconds. Functional and usability tests show that the system effectively supports early detection of collision risks and improves maritime situational awareness. The proposed solution is scalable and applicable for maritime safety monitoring in busy sea routes, contributing to safer navigation and proactive decision-making.
Pengaruh Tarif Pajak Pertambahan Nilai Dan Literasi Pajak Terhadap Perilaku Komsumtif Pada Generasi Z Irfansyah, Muhammad Faiq; Linawati, Linawati; Erliana, Erliana
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.3472

Abstract

This study aims to examine the influence of value-added tax rates and tax literacy on consumptive behavior in generation Z. This study uses primary data by distributing questionnaires to 100 students of the Applied Bachelor of Tax Accounting Study Program at Pamulang University. The research sample was determined using the purposive sampling method. The data analysis techniques used were descriptive statistical tests, data quality tests, classical assumption tests, multiple linear regression analysis tests, and hypothesis tests assisted by using IBM SPSS statistical 30 software. The results of this study show that (1) the value-added tax rate partially affects the consumptive behavior in the generation of 0.001 with a t calculation of 3.316. (2) Tax literacy has a profound effect on consumptive behavior in generation Z of 0.001 with a t calculation of 6.021. (3) Value-added tax rate and tax literacy simultaneously affect the consumptive behavior of generation Z by 0.001 with an F calculation of 55.438.
Pengaruh Samsat Keliling Dan E-Samsat Terhadap Kualitas Pelayanan Pajak Kendaraan Bermotor: (Studi Kasus Pada Wajib Pajak di Samsat Kota Tangerang) Astriyah, Aas; Erliana, Erliana; Linawati, Linawati
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to: 1) Examine and analyze the effect of Mobile Samsat services on the quality of motor vehicle tax services, 2) Analyze the effect of E-Samsat services on the quality of motor vehicle tax services, and 3) Evaluate the simultaneous effect of Mobile Samsat and E-Samsat services on the quality of motor vehicle tax services in Tangerang City. This research uses a quantitative approach with a survey method. The population consists of motor vehicle taxpayers in Tangerang City, and the sample of 100 respondents is determined using the Lemeshow formula. Data are collected through a structured questionnaire with a Likert scale and analyzed using multiple linear regression with SPSS version 29. The results show that: 1) Mobile Samsat has a positive and significant effect on service quality (p < 0.05), 2) E-Samsat has a positive and significant effect on service quality (p < 0.05), and 3) simultaneously, both independent variables significantly affect service quality (F-statistic p = 0.000). The Adjusted R² value indicates that the model explains a substantial portion of the variation in service quality. These findings suggest that improving the infrastructure of Mobile Samsat and optimizing E-Samsat operations can enhance accessibility, satisfaction, and taxpayer compliance in Tangerang City.
PERAN BANK SAMPAH DALAM MENINGKATKAN EKONOMI MASYARAKAT PERSPEKTIF EKONOMI ISLAM (STUDI KASUS BANK SAMPAH MOJOREJO ASRI) Linawati, Linawati; Meilana, Putri Bibit
Investama : Jurnal Ekonomi dan Bisnis Vol 11 No 2 (2025): 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.v11i02.2485

Abstract

Waste is one of the main factors causing environmental problems that are still ongoing today. The imbalance between the volume of waste production and its management capacity causes waste accumulation. The presence of waste banks provides an alternative solution for the community in an effort to reduce this accumulation, namely by managing waste that previously had no use value into goods that have economic value. This study aims to examine the extent to which the role of Mojorejo Asri Waste Bank in improving the economic welfare of the community, in terms of Islamic Economics. The approach used in this research is a qualitative method, with the utilization of primary and secondary data obtained through observation techniques, in-depth interviews, and documentation of direct sources. The results showed that the existence of Mojorejo Asri Waste Bank contributed to helping fulfill the economic needs of the community, although this contribution has not been able to cover all needs as a whole. The waste management mechanism is carried out through the participation of the community who collect waste and submit it directly to the waste bank or through officers who make pick-ups. From an Islamic perspective, the buying and selling practices carried out by waste banks are considered valid or permissible. In addition, the principles applied in waste bank operations are in line with the concept of human responsibility as khalifah on earth.
Pengaruh Likuiditas, Solvabilitas, Profitabilitas, dan Free Cash Flow Terhadap Kinerja Keuangan: Studi pada Perusahaan Makanan dan Minuman Yuliana, Rina; Linawati, Linawati; Widiawati, Hestin Sri
eCo-Fin Vol. 7 No. 3 (2025): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v7i3.2835

Abstract

Penelitian ini dilatarbelakangi oleh fluktuasi kinerja keungan pada perusahaan makanan dan minuman setiap tahunnya. Industri makanan dan minuman ialah sektor penting serta terus bertumbuh di Indonesia, sehingga kinerjanya menjadi penilaian berharga bagi manajemen dan investor. Perusahaan harus menjaga kinerja keuangannya demi kelanjutan usaha dan kepercayaan investor. Dengan mempertimbangkan variabel yang mempengaruhi kinerja keuangan, dapat dilihat seberapa sehat kondisi perusahaan dan seberapa efisien pengelolaan sumber dayanya. Hal ini berguna untuk membuat keputusan baik oleh manajemen, investor, maupun stakeholders. Maka dari itu, maksud dari studi ini ialah guna mengetahui adakah hubungan antara likuiditas, solvabilitas, profitabilitas, dan free cash flow terhadap kinerja keuangan pada perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di BEI periode 2021-2024. Metode yang diterapakan dalam studi ini adalah kuantitatif kuasalitas. Sampel dalam penelitian melibatkan 44 perusahaan yang terpilih dengan metode purposive sampling. Metode analisis diimplementasikan melalui analisis regresi linier berganda menggunakan IMB SPSS versi 30. Temuan membuktikan bahwa likuiditas, solvabilitas, dan profitabilitas berpengaruh signifikan. Free cash flow tidak berpengaruh signifikan. Likuiditas, solvabilitas, profitabilitas, dan free cash flow secara simultan berpengaruh signifikan terhadap kinerja keuangan.
Co-Authors Abdul Hamid Abdul Mughni Afifah, Vika Nur Afriani Maso agung aditya nugraha Agus Luthfi Agus Sukerta Agustina Susilawati Tumangger Aldri Frinaldi Ali, M Firdaus Alit Winaya Amelia Nur 'Izza Amelia, Puja Amin Tohari Amin, Debisal Anak Agung Ayu Putri Ardyanti Anang Kusnadi Aniek Laksmidewi Anifiatiningrum, Anifiatiningrum Annisa Ardhian Putra, Govan Ardiansiah Ardiansiah Ari Suseno Ariana, Anak Agung Gede Bagus Ariana, Melati Ariani, Adriana Venny Asa Arya Sudarman Asana, I Made Dwi Putra Asnita Sinaga Astriyah, Aas Awalanty, Aprilia Putri Ayu Sri Puspita Devi Azizah, Windi Nur Badrus Zaman Bagaskara, Ardha Dewa Cokis Ratih Kumbara DARMANSYAH . darnisah, Darnisah Dasa Ismaimuza Debbi Irfan Mudhoep Deliana Sapareng Dessy Hariyanti, NK Devi Febriyanti Dewa Made Wiharta Dharmika, Ida Bagus Diah Nurdiwaty Dirgahayunita, Aries Djaddang, Syahril Dwi Perwitasari Wiryaningtyas, Dwi Perwitasari Een Irianti Elia Ardyan Erliana, Erliana Erna Yuniati Evie Awuy Evy Nulandari Faisol Faisol Faisol Faisol Fani Isdayanti Firdarini, Khoirunnisa Cahya Firdawati, Ery Fitria Herdiyanti Fitria Ramadhani, Charisa G M Arya Sasmita Gandung Sugita Gatot Suhirman Gde Made Budi Antara Gede Adi Aryanata Gede Patrianaya Margayasa Wirsuyana Gede Sukadarmika Gerson Feoh Halawa, Irena Mei Darnis Hanifatul Mar’ah Hartina Pertiwi Haryati Ruslan Heni, Lidia Hermani, Sofiati 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 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 Arie Pratama I Putu Gede Gentha Kesuma Negara 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 Irfansyah, Muhammad Faiq Jaeng, Maxinus Jannah, Azzahra Raudhatul Joshua Fernaldy Sudarsono Jumirta, Jumirta Junivan Junivan K.O Saputra Kamarudin, Nur Diyana Kamelia Sinaga Kasmiati KHAIRANI, MIFTAHUL Komang Oka Saputra Kundala, Manendha Maganitri Kusuma, M. Putra Hadi Larasati, Adelya Dwi Lie Jasa Luh Ika Dhivtyasari Suryani Lukito Pramono Lukmawati, Putri Puji Luthfih, Yussi Dwi Made Aryawan Made Niama Dwi Susila Made Sudarma Mahmudah, Atim Matul Mahmudi Mahmudi Mala Nurilmala Mannan, Mannan Marinus B. Tandiayuk Marinus Barra Tandiayuk Maxinus Jaeng Meilana, Putri Bibit Moh. Adenan Muh. Rizal Musdalifa MUSTAMIN IDRIS Mutia, Cut Vilda N Paramaita Nafis, Moh. Abi Adhurun 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 Nisa, Qutsi Khoiru Janahtul NMAE Dewi Wirastuti NMAED Wirastuti Nur Solikin Nurul Huda1 Nyoman Pramaita Nyoman Putra Sastra Nyoman Wendy Saputra Oka Semara Putra, I Made Pramono, Lukito Pramudyanti, Naomi Priyastiwi, Priyastiwi Puspita, Erna Putra Adi Wibowo Putra, Rezi Eka Putra, Rivan Dea Nova Putri Agung Permata Sari Putri, Melly Monika Putu Arya Mertasana Putu Sri Merta Suryani Qoriah, Ciplis G Rahmawati, Titah Rama Beta Herdian Rama Sanjaya Ratih Kumalasari Niswatin Riawanto Tambun Ridho Yurham Rifky Lana Rahardian Rina Yuliana Riska Indramaya Sinaga Riska Riski Riswahyuning, Mareta Selvia Rohman, Alfan Nur Romadhony, Rahmad Irfan Rosdiana Matoneng Rukmi Sari Hartati Rukmi Sari Hartati Sagung Intan Saraswati Sari, Meilinda Trinita SB, Sigit Wisnu Serani, Gabriel Setyowati, Marshela Dewi SIGIT PUJI WINARKO Siregar, Abdul Hasyim Mazhurin Siti Hajar Adriani Sofiati Sofiati, Sofiati Solikah, Mar atus Sri Agustina, Sri Sri Andriati Asri, Sri Andriati Sri Hartati Candra Dewi Sri Kurnianti Sudarman Bennu Sugeng Sugeng Sugiyarti, Ririn Suhardi Suhardi Sukayasa Suprihatin, Sholikah Suryandari,, Marul Susanti P, Susanti P Susi Yusrianti, Susi Sutrichastini, Ary Sutrischastini, Ary Syafruddin Rais, Syafruddin syailendra, syailendra Tantri, Afifah Luftiah Tengku Riza Zarzani N Tri Widyastuti Triana, Dewi Ulfiani Usman H.B Veronica Ambassador Flores 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 Yenni Kurnia Gusti Yoga Divayana Yohanes Pracoyo Widi Prasetyo Yohanes Yohanes Yurike Sindi Gloriana Zuriat, Zuriat