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All Journal JURNAL AKUNTANSI DAN AUDITING Krisna: Kumpulan Riset Akuntansi Journal of Business & Banking Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi dan Perpajakan Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Jurnal Ekonomi dan Bisnis Syntax Literate: Jurnal Ilmiah Indonesia Agregat: Jurnal Ekonomi dan Bisnis Kompartemen : Jurnal Ilmiah Akuntansi Jurnal Organisasi Dan Manajemen JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) JRB-Jurnal Riset Bisnis Owner : Riset dan Jurnal Akuntansi BALANCE: Jurnal Akuntansi, Auditing dan Keuangan JURNAL AKUNIDA JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Jurnal Pendidikan Akuntansi dan Keuangan Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Jurnal Administrasi dan Manajemen Jurnal Madani Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton Akurasi : Jurnal Studi Akuntansi dan Keuangan Proceeding of National Conference on Accounting & Finance Jurnal Ilmiah Manajemen Kesatuan JURNAL RISET AKUNTANSI TIRTAYASA Jurnal Ilmiah Akuntansi Kesatuan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Akrab Juara : Jurnal Ilmu-ilmu Sosial Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Jurnal Eksplorasi Akuntansi (JEA) EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial JAMMI Kontigensi: Jurnal Ilmiah Manajemen Jurnal Ekonomi JURNAL ILMIAH GLOBAL EDUCATION Pengmasku Journal of Financial and Behavioural Accounting Improvement: Jurnal Manajemen dan Bisnis COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Locus Penelitian dan Pengabdian Jurnal Akuntansi dan Keuangan Jurnal Riset Akuntansi dan Auditing International Journal of Informatics, Economics, Management and Science Jurnal Ekonomi Utama (Juria) Trilogi Accounting & Business Research Jurnal Keuangan dan Perbankan Jurnal Studi Pemerintahan dan Akuntabilitas Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis JRAP (Jurnal Riset Akuntansi dan Perpajakan) Journal Research of Social Science, Economics, and Management Jurnal Pendidikan Indonesia (Japendi) Capacitarea : Jurnal Pengabdian Kepada Masyarakat Jurnal Nusantara Mengabdi Metris: Jurnal Sains dan Teknologi JAT (Journal of Accounting and Tax) Jurnal Ar Ro'is Mandalika (Armada) Ekobisman : Jurnal Ekonomi Bisnis Manajemen Danadyaksa: Post Modern Economy Journal Jurnal Greenation Ilmu Akuntansi Jurnal Pendidikan dan Kebudayaan Nusantara AKRUAL : Jurnal Akuntansi dan Keuangan` KINERJA : Jurnal Ekonomi dan Bisnis Balance: Jurnal Akuntansi, Auditing, dan Keuangan
Djaddang, Syahril
Magister Akuntansi Universitas Pancasila
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Analysis of the Determinants of Sustainability Report Disclosure and the Moderating Role of Audit Quality Puspasari, Dian; Djaddang, Syahril
Jurnal Locus Penelitian dan Pengabdian Vol. 4 No. 12 (2025): JURNAL LOCUS: Penelitian dan Pengabdian
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/locus.v4i12.5097

Abstract

This study aims to analyze the determinants of sustainability report disclosure and examine the moderating role of audit quality in this relationship. The independent variables investigated include firm size, profitability, leverage, and institutional ownership. This research employs a quantitative approach using secondary data derived from annual reports and sustainability reports of companies listed on the Indonesia Stock Exchange. The data were analyzed using Moderated Regression Analysis (MRA) to test both direct effects and interaction effects. The findings reveal that firm size and institutional ownership have a significant positive effect on sustainability report disclosure, while profitability and leverage show no significant influence. Furthermore, audit quality is found to moderate the relationship between firm size and institutional ownership with sustainability report, but not for profitability and leverage disclosure. These results highlight the importance of audit quality in enhancing corporate transparency and accountability, particularly in sustainability reporting which has increasingly attracted stakeholder attention.
Analisis Determinasi Penyerapan Anggaran Dengan Perencanaan Anggaran dan Politik Anggaran Sebagai Pemoderasi Delia, Titin; Syahril Djaddang; Suratno; JMV. Mulyadi
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 4 No 1 (2021): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Juni 2021
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v4i1.77

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi penyerapan anggaran dengan perencanaan anggaran dan politik anggaran sebagai variabel pemoderasi pada satker Badan Penelitian dan Pengembangan Kesehatan. Jenis penelitian yang dilakukan adalah asosiatif yang bersifat kausal dengan metode survei. Populasi dalam penelitian ini adalah tim pengelola keuangan di 16 satker Badan Litbangkes. Sampel dalam penelitian ini diperoleh sebanyak 94 dengan pemilihan sampel secara purposive sampling. Data diolah dengan menggunakan analisis regresi berganda dan uji residual. Hasil penelitian ini membuktikan bahwa kompetensi sumberdaya manusia, proses pengadaan barang dan jasa, dan komitmen organisasi secara parsial berpengaruh signifikan terhadap penyerapan anggaran di satker Badan Litbangkes. Perencanaan anggaran dan politik anggaran yang merupakan variabel moderating dapat memperkuat hubungan antara kompetensi sumberdaya manusia dan komitmen organisasi terhadap penyerapan anggaran, namun perencanaan anggaran dan politik anggaran tidak dapat memperkuat hubungan antara proses pengadaan barang dan jasa terhadap penyerapan anggaran
Implementasi Digital Perakun(An) Berbasis Android, E-Pajak Dan Manajemen Risiko Bagi UMKM ”Cv Sumber Rizki Tiga Dara” Dan UMKM Lainnya Di Kecamatan Sawangan Baru, Kota Depok Merawati, Endang Etty; Djaddang, Syahril; Susilawati, Susilawati; Ikhsan, Mohammad; Kantika, Kantika; Nurul, Nurul; Hanna, Hanna
Capacitarea : Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 3 (2025): September - Desember
Publisher : Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/

Abstract

Kegiatan Pengabdian kepada Masyarakat ini bertujuan untuk mengatasi tantangan literasi digital yang dihadapi oleh Usaha Mikro, Kecil, dan Menengah (UMKM) di Kecamatan Sawangan, Depok, khususnya dalam hal pembukuan digital, kepatuhan e-pajak, strategi pemasaran digital, dan pengelolaan risiko usaha. Program ini berfokus pada peningkatan kompetensi manajerial dan digital UMKM melalui empat sesi pelatihan utama: akuntansi digital berbasis Android, pemanfaatan platform e-pajak, pemasaran digital, dan manajemen risiko. Kegiatan dilaksanakan secara tatap muka dengan melibatkan 30 peserta UMKM melalui metode pelatihan, praktik langsung, dan pendampingan singkat. Hasil evaluasi menunjukkan adanya peningkatan pemahaman yang signifikan pada seluruh topik pelatihan. Peningkatan pemahaman peserta berada pada level 3–4 dari skala 4 untuk semua materi, dan rata-rata penilaian keseluruhan kegiatan mencapai rentang 85–100. Temuan ini mengindikasikan bahwa program ini efektif dalam memperkuat kapabilitas digital dan kesiapan manajerial UMKM. Kegiatan ini direkomendasikan untuk direplikasi dan diintegrasikan dengan program pendampingan lanjutan guna mendukung keberlanjutan UMKM di wilayah lain.
FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI Alya Zulfa Cahyani; Syahril Djaddang; Mombang Sihite
KRISNA: Kumpulan Riset Akuntansi Vol. 13 No. 1 (2021): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.13.1.2021.122-135

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Thin Capitalization, Intensitas Modal, dan Kompensasi Rugi Fiskal terhadap Penghindaran Pajak dan untuk menguji Kepemilikan Institusional dalam memoderasi pengaruh Thin Capitalization terhadap Penghindaran Pajak pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2017- Periode 2019. Penelitian ini menggunakan sampel sebanyak 20 perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia periode 2017-2019 dengan teknik pengambilan sampel menggunakan metode purposive sampling dan data penelitian menggunakan data sekunder. Analisis data menggunakan analisis regresi moderasi dengan software SPSS 25.0. Hasil penelitian ini menunjukkan bahwa Thin Capitalization tidak berpengaruh terhadap Penghindaran Pajak, sedangkan Intensitas Modal dan Kompensasi Rugi Fiskal berpengaruh terhadap Penghindaran Pajak dan Kepemilikan Institusional tidak dapat memoderasi Thin Capitalization terhadap Penghindaran Pajak.
Determinants of Corporate Value in Indonesia Mining Sectors with Sustainability Performance as Mediating Variable Yoyok Priyo Hutom; Tri Widyastuti; Darmansyah Darmansyah; Syahril Djaddang
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 3 (2026): JIAKES Edisi Juni 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i3.5284

Abstract

Mining sector sustainability issues increasingly affect corporate financial performance. The novelty of this study lies in the integrative model demonstrating that under the SEOJK 16/2021 regime, sustainability performance functions as an economic translation mechanism that converts sustainability signals into market value. This study examined the relationship between asset value added, corporate social responsibility, and green accounting on sustainability performance and corporate value in the Indonesian mining sector for the period 2019–2023. This study used a quantitative method and applied PLS-SEM analysis based on secondary data obtained from annual reports and sustainability reports. Key findings indicated that all three variables have a significant positive effect on sustainability performance, with green accounting as the strongest contributor. However, only asset value added and sustainability performance have a direct effect on corporate value, while corporate social responsibility and green accounting do not. Through mediation analysis, sustainability performance was found to be a full mediator for corporate social responsibility and green accounting, and a partial mediator for asset value added regarding corporate value. Companies need to strengthen their environmental measurement systems and manage corporate social responsibility strategically to have a tangible impact on corporate value.
Pendekatan Sistem Literature Review: Peran Big Data dalam Deteksi Fraud dan Transparansi Laporan Keuangan Pasca ICoFR Sartono Sartono; Syahril Djaddang; Suratno Suratno
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i1.6075

Abstract

This study aims to analyze the contribution of Big Data in enhancing fraud detection effectiveness by utilizing data characteristics—volume, velocity, and variety—to identify suspicious activities with greater precision. Employing a Systematic Literature Review (SLR) method, this research synthesizes findings on techniques such as machine learning, data mining, and predictive analytics applied to detecting fraud patterns and compares their performance with conventional approaches. The results reveal that Big Data–based systems demonstrate superior accuracy, reduced false positive and false negative rates, and faster response times compared to traditional methods. The integration of Big Data with Internal Control over Financial Reporting (ICoFR) further strengthens internal control structures and improves financial reporting transparency through automated audit trail tracking. Additionally, this study identifies several challenges faced by organizations, including technical limitations, regulatory constraints, and human resource competency gaps in implementing technology-based fraud detection systems. Based on these insights, the study delivers strategic recommendations to optimize policies, technological infrastructures, and workforce capabilities to support more adaptive and responsive anti-fraud mechanisms in addressing contemporary fraud risks.
The Effect of Transfer Pricing, Capital Intensity on Tax Avoidance with Sustainability Report as a Moderation Variable Cahyani, Anggi Regita; Harnovinsah, Harnovinsah; Darmansyah, Darmansyah; Ambarwati, Sri; Djaddang, Syahril
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 2 (2026): Dinasti International Journal of Economics, Finance & Accounting (May-June 2026
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i2.6728

Abstract

Tax data shows an increasing trend in Tax avoidance, with tax target achievements of 107.15% in 2021, 115.6% in 2022, 108.8% in 2023, and 97.2% in 2024, highlighting the need to analyze factors that influence Tax avoidance. On the other hand, sustainability reporting is considered to reflect a company's commitment to transparency and social responsibility, which can reduce the tendency for Tax avoidance. This study aims to examine the effect of Transfer pricing and Capital intensity on Tax avoidance, as well as to test sustainability reporting as a moderating variable. Secondary data were collected from the financial statements and sustainability reports of 20 energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period, with the sample selected using purposive sampling. Analysis was conducted using Moderated Regression Analysis (MRA) via SPSS. The results indicate that before moderation, Transfer pricing has a significant positive effect on Tax avoidance, but after being moderated by sustainability reporting, the effect becomes significantly negative, suggesting that sustainability reporting can curb Tax avoidance practices. Capital intensity has a significant negative effect on Tax avoidance, both before and after moderation. The interactions between Transfer pricing and Sustainability reporting, as well as between Capital intensity and Sustainability reporting, strengthen the influence of the independent variables on Tax avoidance. These findings confirm that sustainability reporting plays a strategic role in enhancing corporate transparency and accountability regarding tax obligations.
Determinants of Fraud Prevention with Professional Ethics as a Moderator Agus Proklamasi Simatupang; Syahril Djaddang; Endang Etty Merawati
Danadyaksa: Post Modern Economy Journal Vol. 4 No. 1 (2026): Post Modern Economy Journal
Publisher : Yayasan Pendidikan Islam Bustanul Ulum Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69965/danadyaksa.v4i1.449

Abstract

Fraud remains a critical challenge for plantation and agribusiness companies due to the complexity of operational processes, extensive resource management, and increasing digitalization. This study aims to examine the determinants of fraud prevention by analyzing the influence of information systems, internal audit, audit competence, and whistleblowing systems, while also investigating the moderating role of professional ethics. A quantitative research approach was employed using survey data collected from 100 practitioners working in plantation and agribusiness companies. The data were analyzed using Moderated Regression Analysis (MRA) to assess both direct and moderating effects among the variables. The findings reveal that information systems and audit competence have significant positive effects on fraud prevention, indicating that technological support and auditor expertise play important roles in strengthening organizational control mechanisms. In contrast, internal audit and whistleblowing systems do not demonstrate significant effects on fraud prevention. The results further show that professional ethics significantly moderates the relationship between audit competence and fraud prevention by strengthening the effectiveness of competent auditors in detecting and preventing fraudulent activities. However, professional ethics does not significantly moderate the relationships between information systems, internal audit, whistleblowing systems, and fraud prevention. These findings suggest that effective fraud prevention in plantation and agribusiness companies requires not only robust information systems and competent auditors but also strong ethical values that enhance professional judgment and accountability. The study contributes to the fraud prevention literature by highlighting the strategic role of professional ethics in reinforcing the impact of audit competence on organizational fraud prevention efforts. The results provide practical implications for managers, auditors, and policymakers seeking to improve governance and fraud control practices within the plantation and agribusiness sector.
DIGITAL ETHICS AND MORAL CONSEQUENCES USE OF AI  IN FRAUD PREVENTION AND SOCIAL ACCOUNTABILITY IMPACT ON THE TRANSPARENCY FINANCIAL REPORTS sartono; Darmansyah; Syahril Djaddang; Suratno
JAT : Journal Of Accounting and Tax Vol. 4 No. 2 (2025)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/bcgdee36

Abstract

The aims research that digital ethics and the moral consequences of Artificial Intelligence (AI) prevent fraud prevention and social accountability, and their impact on the transparency and sustainability of financial reports in manufacturing companies listed on the Jakarta Stock Exchange. Digital transformation has reshaped accounting and reporting systems, with increasing reliance on AI for transaction processing, risk analysis, and internal monitoring, while raising ethical concerns such as algorithmic bias, data privacy, and moral responsibility. This guides responsible AI use, while moral consequences influence reporting integrity and stakeholder trust. This study employs a quantitative survey of 386 respondents, including financial managers and staff, analyzed using multiple regression and path analysis. The results show that This significantly affects fraud prevention, moral consequences influence social accountability, and both enhance reporting transparency and sustainability. The findings strengthen digital ethics, agency, and stakeholder theories, support ethical AI governance, and increase public trust in financial reporting
The Influence of Capital Structure and Operational Efficiency on the Financial Performance of Mining Sector Companies on the IDX: Green Innovation as A Moderator Agus Nugroho; JMV Mulyadi; Shanti Lysandra; Syahril Djaddang
Journal Research of Social Science, Economics, and Management Vol. 5 No. 1 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v5i1.992

Abstract

The mining industry faces increasing pressure to balance financial performance with environmental sustainability. This study aims to analyze the effect of capital structure and operational efficiency on financial performance, as well as to examine the role of Green Innovation as a moderating variable in mining sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2019–2023. Financial performance is measured using Return on Assets (ROA), capital structure is measured by Equity Ratio (ER), operational efficiency is assessed through Total Asset Turnover (TATO), and green innovation is measured based on sustainability reporting indicators (GRI). This research adopts a quantitative approach using the WarpPLS analysis method. The results of the analysis indicate that capital structure has a positive and significant effect on ROA, and operational efficiency also has a positive and significant effect on ROA. Furthermore, green innovation is found not to moderate the effect of capital structure on ROA, but does moderate the effect of operational efficiency on ROA in a positive and significant direction. These findings indicate that green innovation plays an important role in strengthening or weakening the relationship between internal financial variables and the company's financial performance. Therefore, mining sector companies are advised to consider integrating green innovation into their financial strategies to enhance long-term sustainability and profitability.
Co-Authors A.A. Ketut Agung Cahyawan W Achmad Ridwan Adhiningrum, Anissa Indaranti Agus Nugroho Agus Proklamasi Simatupang Ali Imransyah Alica Saputra, Ryandana Alkotdriyah, Putri Puspa Alya Zulfa Cahyani Alya Zulfa Cahyani Amini, Maryam Anggraini, Rachmarini Dian Anton Haryadi Ardi Susilo, Irawan Arfandi Arfandi, Arfandi Ari Gunawan Asrul Aminullah Beti Renitawati Borahima, Fatimah Rahman Burahman, Habi Cahyani, Anggi Regita Cahyani, Nur Sry Nansih Choirul Anwar Darmansyah DARMANSYAH . Darmansyah Darmansyah Darmansyah Darmansyah Darmansyah Darmansyah Darminto, Dwi Prastowo Derriawan Derriawan, Derriawan Derryawan Derryawan Derryawan, Derryawan Devi Kusumawardhani Devi Rosanita, Devi Dewi, Kusuma Dharmawan, Purwoko Erie Dian Hamida Dian Puspasari Djali, Hartina Dona Valida Nurhidayati Dwi Nur Fitriani DWI NUR FITRIANI Dwi Prastowo Darminto Eddy Supriyadi, Eddy Edy Supriyadi Edy Supriyadi Edy Supriyadi Endang Etty Merawati Endang Etty Merawati, Endang Etty Endang Ety M Endang Kusnadi Ety M, Endang Fachrudin Salim Fahruddin Salim Fe, Didi Findita Fujianti, Lailah H Hasanuddin H. Suratno Hadi Sutomo Hamida, Dian Handani, Riska Hanna Hanna Harnovinsah Harnovinsah Heni Pujiastuti Herman Rustandi Hikmantara, Yusfi Ibrahim, Maulana Malik Ikhsan Husaeni, Muhammad Indah Masri Indah Purwanti Indriati, Petiana Indriyani, Sari Indupurnahayu Inka Tiono Iswahyudi Iswahyudi Ivahtun Nurhayati JMV Mulyadi JMV Mulyadi JMV. Mulyadi juliana, Vina Juryani Hermalingga Kantika, Kantika Khalil Gibran Khalil Gibran Khoirul Anwar Kristiani, Wina Kusuma Dewi Kusumaningsih, Riski Putri Linawati Linawati Lysandra, Shanti M. Ardiansyah Syam M. Ardiansyah Syam M. ARDIANSYAH SYAM Manurung, Erpina Mardiana, Risa Megakarina, Nadya Mintorogo, Astuti Miranda, Agustinus Mohammad Ikhsan, Mohammad Mombang Sihite Mombang Sihite Muh Ardiansyah Muh. Ardiansyah Muhamad Rifais Utomo Muhammad Masdar Muhammad Nugraha Muhammad Rifqi Muhammad Saddam Mulyadi Mulyadi , JMV Mulyadi Mulyadi Mulyani, JMV. Muntaha Muphimin, Muphimin Murni, Yetty Mustofa, Muhamad Apep Napitupulu, Bertha Elvy Navia Andica Nawasiah, Nana Nova Yudhi Irianto Nungki P Nurhidayati, Dona Valida Nurmala Ahmar Nurmala Ahmar Nursaman, Dede Nurul Nurul Nuryani, Nanik Oktaviani , Silvi Malvina Pandu Alvi Baskoro Parmuji, Parmuji Parulian Ompusunggu, Arles Prasetyo Wibowo, Yudhi Purwoko Erie Dharmawan Puspasari, Dian Putri, Putri Surya Permatasari Raden Susana Suspayati Rahmat Irawan Ramdani, Ahmad Rani Aprilliani, Rani Renitawati, Beti Retna Sari Rina Nurmalina Risa Mardiana Riska Yustisiana Riskarini, Dian Ronny Bagus Witjaksono Saddam, Muhammad Sailendra Sailendra Sailendra Sailendra Sailendra Sailendra Sailendra, Sailendra Salim, Fahruddin Samsul Hadi Sari, Lola Fitria sartono Sartono Sartono Satya Adi Wicaksana Selvi Fouziah Selvi Novita Fouziah Shanti Lysandra Shanti Lysandra Shirlyani Shirlyani Shirlyani, Shirlyani Sigit Nur Dianto Sihite, Mombang Silvi Malvina Oktaviani Slamet Riyanto Slamet Suprihanto Slamet Wahyudi Sopian sopian Suhaeni, Endang Suratno Suratno Suratno Suratno Suratno Suratno Suratno Susilawati Suyanto Suyanto Suyanto Suyanto Suyanto Suyanto Suyanto, Suyanto syailendra, syailendra Syam, Ardiansyah SYAM, M. ARDIANSYAH Syerli Novita Tamaulina Br Sembiring Tiara, Silvia Agustin Tiono, Inka Titin Delia Toduho, Dion M Tri Puji Raharjo Tri Widyastuti Tri Widyastuti Tupanno, Putri Neira Ar Utami, Fadhilah Wicaksana, Satya Adi Widarto Rachbini Widarto Rachbini Widarto Rachbini Widarto Rachbini Wijaya, Agustinus Miranda Wijiati , Sri Yayan Hendayana Yoyok Priyo Hutom Yuppy Triwidatin Zanu’ddin, Mohammad Zebua, Wistiani Zulkifli Zulkifli Zulkifli