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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.
PENERAPAN SHIFT SHARE ARCELUS DI DAERAH ISTIMEWA YOGYAKARTA Sutrichastini, Ary; Gusti, Yenni Kurnia; Sofiati, Sofiati; Linawati, Linawati; Firdarini, Khoirunnisa Cahya
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 4 No 4 (2024): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrabi.v4i4.1052

Abstract

Tujuan penelitian adalah menganalisis kinerja setiap sektor di Daerah Istimewa Yogyakarta dan pengaruh bauran industri regional terhadap pertumbuhan kesempatan kerja. Berdasarkan lapangan usaha di DIY dan nasional, data tersebut berasal dari BPS tahun 2018 dan 2020 pada data kesempatan kerja yang diperoleh dari penduduk berusia 15 tahun ke atas yang bekerja selama seminggu terakhir. Metode analisis menggunakan Shift Share Arcelus. Hasil dari penelitian ini antara lain : 1) Terdapat penurunan kinerja di 10 sektor di DIY selama periode analisis yaitu sektor Jasa Keuangan dan Asuransi, sektor jasa perusahaan, Sektor Penyediaan Akomodasi dan Makan Minum, sektor Pengadaan Listrik dan Gas, Sektor Pertambangan dan Penggalian, sektor-sektor konstruksi, Sektor Pengadaan Air, Pengelolaan Sampah, Limbah dan Daur Ulang, Sektor Transportasi dan Pergudangan, Sektor Pertanian, Kehutanan, dan Perikanan, dan Sektor Jasa lainnya; 2) Secara keseluruhan pengaruh bauran industri terhadap kesempatan kerja di DIY selama periode analisis memiliki nilai positif, berarti DIY memiliki keunggulan kompetitif. Saran: 1) Pemerintah daerah diharapkan memberikan perhatian lebih terhadap sektor-sektor yang mengalami penurunan kinerja agar kemampuan kesempatan kerja meningkat; 2) Prioritas pembangunan diberikan terhadap sektor yang mengandung spesialisasi dan keunggulan kompetitif tinggi yaitu Sektor Informasi dan Komunikasi, sektor Industri Pengolahan, sektor Jasa Kesehatan dan Kegiatan Sosial, dan Sektor Jasa Pendidikan. Dengan harapan dampak bauran berdasarkan sektor tadi akan berpengaruh positif terhadap kesempatan kerja.
Tax Compliance Berbasis Slippery Slope Model: A Systematic Literature Review of Correlations Linawati, Linawati; Djaddang, Syahril
Jurnal Greenation Ilmu Akuntansi Vol. 2 No. 2 (2024): (JGIA) Jurnal Greenation Ilmu Akuntansi (Mei - Juli 2024)
Publisher : Greenation Publisher & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jgia.v2i2.69

Abstract

Tujuan dari paper ini adalah menyajikan rangkuman komprehensif tentang kepatuhan pajak berbasis Model Slippery Slope, yang menekankan hubungan antara kepercayaan, kekuasaan, dan kepatuhan pajak. Metode riset yang digunakan adalah Systematic Literature Review (SLR). Hasil artikel ini menunjukkan bahwa model Slippery Slope tetap relevan dan digunakan dalam penelitian kepatuhan pajak. Kepercayaan pada otoritas pajak mendorong kepatuhan sukarela, sedangkan kekuasaan memastikan adanya konsekuensi untuk ketidakpatuhan. Kekuasaan koersif efektif dalam jangka pendek, tetapi kekuasaan legitimasi dan pendekatan edukatif lebih efektif dalam jangka panjang. Implikasi praktik dapat membantu otoritas pajak membangun cooperative compliance dengan wajib pajak. Penelitian selanjutnya disarankan menggunakan metode campuran untuk menggali perilaku wajib pajak.
Spatial-temporal data imputation for predictive modeling in intelligent transportation systems Widi Prasetyo, Yohanes Pracoyo; Linawati, Linawati; Wiharta, Dewa Made; Sastra, Nyoman Putra
Indonesian Journal of Electrical Engineering and Computer Science Vol 38, No 2: May 2025
Publisher : Institute of Advanced Engineering and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11591/ijeecs.v38.i2.pp794-807

Abstract

Data imputation is necessary to overcome data loss in intelligent transportation systems (ITS) due to the many sensors used to monitor traffic conditions. Sensor malfunction, hardware limitations, and technical glitches can lead to incomplete data, potentially leading to errors in traffic data analysis. This analysis investigated spatial-temporal data imputation approaches applied for predictive modeling in ITS. Each approach's strengths, weaknesses, and applicability in the context of ITS are evaluated. We analyzed various imputation approaches involving statistical, machine learning, and combined methods. Statistical methods are more straightforward but could effectively handle modern traffic's complexity. On the other hand, machine learning and combined approaches, such as hybrid convolutional neural network (CNN)- long short-term memory (LSTM), offer more robust capabilities in capturing non-linear patterns present in spatio-temporal data. This research aims to investigate the effectiveness of each approach in overcoming data incompleteness and the accuracy of predicting future traffic conditions with the widespread adoption of IoT, electric vehicles, and autonomous vehicles. The results of this investigation provide an understanding of the most suitable approaches to address the challenges of spatio-temporal data imputation and provide practical guidance for predictive modeling in ITS.
Menggali Loyalitas Pelanggan: Pengaruh Lifestyle Branding, Persepsi Keadilan Harga, dan Kepuasan Emosional pada Supermarket Pamella Satu Suhirman, Gatot; Linawati, Linawati
Citizen : Jurnal Ilmiah Multidisiplin Indonesia Vol. 5 No. 1 (2025): CITIZEN: Jurnal Ilmiah Multidisiplin Indonesia
Publisher : DAS Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53866/jimi.v5i1.697

Abstract

This study uses a qualitative descriptive approach. Its primary objective is to analyze the influence of lifestyle branding, perceptions of price fairness, and emotional satisfaction on customer loyalty at Pamella Satu Supermarket. The subjects of this study are regular customers who shopped more than once during November 2024. Primary data serves as the main source of information for this research. The data was obtained through a questionnaire distributed to Pamella Satu Supermarket customers via Google Forms and shared through the WhatsApp (WA) application. The study's population consists of 100 customers, with a sample size of 80 respondents. The sampling method employed is purposive sampling. The findings from the partial analysis indicate that lifestyle branding does not significantly affect customer loyalty at Pamella Satu Supermarket. However, perceptions of price fairness and emotional satisfaction contribute positively and significantly to customer loyalty. Furthermore, the simultaneous analysis shows that lifestyle branding, perceptions of price fairness, and emotional satisfaction collectively play a positive and significant role in shaping customer loyalty. The Adjusted R Square value of 0.802 indicates that 80.2% of the variation in customer loyalty at Pamella Satu Supermarket is accounted for by lifestyle branding, perceptions of price fairness, and emotional satisfaction. The remaining 19.8% is influenced by other factors not examined in this study.
Co-Authors Abdul Hamid Abdul Mughni Abdur Rohman Abiyyuwono K, Ahmad Abrar, Muhammad Daffa Adelia, Gita Afadil Afifah, Vika Nur Afriani Maso agung aditya nugraha Agus Luthfi Agus Sukerta Agustina Susilawati Tumangger Al Baihaqi, Ahmad 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 ANNISA HANDAYANI Antika, Rizaldi Ardhian Putra, Govan Ardiansiah Ardiansiah Ardiansyah, Daffa Ari Wilani, Ni Made Ariana, Anak Agung Gede Bagus Ariana, Melati Ariani, Adriana Venny Arif Himawan, Arif Aristawati, Nadiyah Asa Arya Sudarman Asana, I Made Dwi Putra Asnawi, Choerun Asnita Sinaga Asyari, Putri Leni Aurelia, Akilah Awalanty, Aprilia Putri Ayu Sri Puspita Devi Azizah, Windi Nur Badrus Zaman Bagaskara, Ardha Dewa Baharuddin Hamzah Bakri Mallo Betty Holiwarni Chanief Budi Setiawan Cokis Ratih Kumbara Daniel Happy Putra DARMANSYAH . darnisah, Darnisah Dasa Ismaimuza Debbi Irfan Mudhoep Deliana Sapareng Dessy Hariyanti, NK Destiani Destiani Devi Febriyanti Devi, Larasati Dewa Bagaskara, Ardha Dewa Made Wiharta Dewi Rosanthi Dewi, Siti Ratna Sari Dewintara, Yayang Dharmika, Ida Bagus Diah Nurdiwaty Dian Priharja Putri Dilgu Meri Dirgahayunita, Aries Djaddang, Syahril Dwi Perwitasari Wiryaningtyas, Dwi Perwitasari E. Patras, Yuyun Efendi, Aidil Noval Efraim William Solang Elia Ardyan Erna Yuniati Evie Awuy Evie Awuy Evy Nulandari Faisol Faisol Faisol Faisol Fajar, Rahmat Ilham Fani Isdayanti Faris Aji Vagood Lucky Febry Kurniawan Firdarini, Khoirunnisa Cahya Firdawati, Ery Firdha Senja Maelaningsih Fitri Wulandari Fitria Ramadhani, Charisa Fitrianti Fitrianti, Fitrianti Fitrisnawanti, Shilfia Fitriyani, Eka Rika Flori, Florianus 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 Harefa, Romana Mutiara Hartina Pertiwi Hartono, Rudi Haryati Ruslan Hendri Hendri Heni, Lidia Herdiyanti, Devi Herdiyanti, Fitria Hermani, Sofiati Hidayatullah, Ade Himphinit, Musakkid Hirza Rahmita Hiyah, Siti Asrorotul Ikah Humaira Fadhilah Humairoh, Amanda Sevta 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 Intan Tsamrotul Fu’adah Irene Christina Wenas Irfan Romadhony , Rahmad Irianti, Een Jaeng, Maxinus Jannah, Azzahra Raudhatul Jannah, Rodhotul Joshua Fernaldy Sudarsono Jovica, Theresia Maurine Julian, Alfito 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 Kurniawan, Elfian Aldi Kustiati Kustiati Kusuma, M. Putra Hadi Kusumaningsih, Indriati Larasati, Adelya Dwi Lenny Anwar Lestikasari, Febri Lie Jasa Lilik Purwanti Lubis, Alvin Syahri Luh Ika Dhivtyasari Suryani Lukito Pramono Lukmawati, Puji Putri Lukmawati, Putri Puji Luthfih, Yussi Dwi Luthfiyah, Yussi Dwi Made Aryawan Made Sudarma Mahmudah, Atim Matul Mahmudah, Dwiyana Farizka Mahmudi Mahmudi Mala Nurilmala Mannan, Mannan Manuaba, Ida Bagus Gede Maolana, Moch Rifky Marinus B. Tandiayuk Marinus Barra Tandiayuk Marlina, Nana Maxinus Jaeng Meidiana, Ghaida Meilana, Putri Bibit Mendrofa, Rode Aryantafati Moh. Adenan Moh. Isom Mudin Muchtaranda, Ismail Hoesain Muh. Rizal Muh. Rizal Muhammad Fadli Muhammad Yusuf Mujiyanti, Nur Mujiyanti Musdalifa MUSTAMIN IDRIS Mustapa, Noviana Mutia, Cut Vilda N Paramaita Nabela Amelia Nafis, Moh. Abi Adhurun Nailah, Syafira Khansa 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 Nurkhalisah, Hasna Nurul Huda1 Nurwijayanti Nyoman Pramaita Nyoman Putra Sastra Nyoman Wendy Saputra Octaviani, Jessica Erviana Oka Semara Putra, I Made Parera, Dian Pathuddin Pawana, I Wayan Adi Juliawan Pertiwi, Tami Cahya Pipit, Tabita Pomalingo, Dwina Ramadhani Pramono, Lukito Pramudyanti, Naomi Pratama, Pratama Pratiwi, Natasya Priyastiwi, Priyastiwi Puji Astuti Puji Winarko, Sigit Purnawan, Fahry Purwoningsih, Siti Khotimah Puspita, Erna Puspitasari, Imelda Puspitasari, Kristanti Ambar Putra Adi Wibowo Putra, Rezi Eka Putri Agung Permata Sari Putri, Melati Dwi Putri, Melly Monika Putri, Oktavira Tiara Putu Arya Mertasana Putu Sri Merta Suryani Qoriah, Ciplis G Rahmadi, Silvi Rahmadi, Silvia Rahmawati, Titah Rama Beta Herdian Rama Sanjaya Ramadhani, Charisa Fitria Ramadhania, Syakira Ratih Kumalasari Niswatin Remansah, Risma Adelia Renata, Febby Riawanto Tambun Ridho Yurham Rifky Lana Rahardian 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 Salbila, Tiara 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 Siadari, Jonathan Kirana Sianturi, Maria Angie SIGIT PUJI WINARKO Sinaga, Riska Indramaya Siregar, Abdul Hasyim Mazhurin Siswo Wardoyo Siti Aisyah Siti Hajar Adriani Siti Hasanah Sitti Rahmawati Soewarto Hardhienata Sofiana, Shevila Nyssa 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 Subekti, Dayat Sudarman Bennu 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 Sutrisno, Erwan Syafaah, Amalia Rahmawatus Syafruddin Rais, Syafruddin syailendra, syailendra Syarah, Erie Siti Tantri, Afifah Luftiah Taras, Muhammad Luthfi Mars Idris Tasya, Diva 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 Wiharyana, Najwa Wikananda, I Gusti Ngurah Satya Wira Ekdeni Aifa Wulandari, Amelia Agustri Wulandari, Eko Wulur, Yolanda Yenni Kurnia Gusti Yoga Divayana Yohanes Pracoyo Widi Prasetyo Yohanes Yohanes Yulianti, Sinta Dwi Yuliawati, Lia Yunizar, Noni Yurike Sindi Gloriana Zikriyah, Siti Zulaikah, Dewi Zulfahrin, LM Zulistiani, Zulistiani Zuriat, Zuriat