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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 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 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 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
Universitas Pancasila
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DETERMINAN FAKTOR PENENTU PEMBAYARAN DIVIDEN DENGAN GROWTH OPPORTUNITY DAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014 – 2017) Indriyani, Sari; Djaddang, Syahril; Syam, Ardiansyah
EKOBISMAN : JURNAL EKONOMI BISNIS MANAJEMEN Vol 6 No 2 (2021): DESEMBER
Publisher : SEKOLAH PASCASARJANA PRESS

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Abstract

The objective of this research is to analyze the effect of capital structure, collateral assets, business risk, Return On Equity (ROE) on determinants of dividend payments (DPR) with growth opportunity and firm size as moderating. The object of this research is all companies listed on the Stock Exchange (BEI) in 2014-2017. The sampling method used was purposive sampling with quantitative secondary data. The method of data analysis is Structural Equation Modeling Partial Least Square (SEM-PLS) using WarpPLS 6.0 program. The results are capital structure, collateral assets, business risk, and growth opportunity are significant effect on determinants of dividend payments (DPR), Return On Equity (ROE) has negative effect on determinants of dividend payments (DPR), while firm size has no significant effect on determinants of dividend payments (DPR). Growth opportunity strengthens of relationship between collateral assets and business risk to determinants of dividend payments (DPR). And firm size strengthens of relationship between collateral assets and business risk to determinants of dividend payments (DPR).
Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan dengan Sustainable Growth Rate Sebagai Variabel Moderasi Pada Perusahaan Emiten Investor33 Di Bursa Efek Indonesia Aprilliani, Rani; Djaddang, Syahril; Supriyadi, Eddy
EKOBISMAN : JURNAL EKONOMI BISNIS MANAJEMEN Vol 7 No 3 (2023): APRIL
Publisher : SEKOLAH PASCASARJANA PRESS

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Abstract

Penelitian ini memberikan informasi mengenai Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan dengan Sustainable Growth Rate Sebagai Variabel Moderasi. Tujuan dari penelitian ini adalah untuk Untuk mengetahui (1) Pengaruh likuiditas terhadap nilai perusahaan, (2) Kemampuan Sustainable Growth Rate memoderasi pengaruh likuiditas terhadap nilai perusahaa, (3) Pengaruh leverage terhadap nilai perusahaan, (4) Kemampuan Sustainable Growth Rate memoderasi pengaruh leverage terhadap Nilai perusahaan, (5) Pengaruh profitabilitas terhadap nilai perusahaan, dan (6) Kemampuan Sustainable Growth Rate memoderasi pengaruh profitabilitas terhadap Nilai perusahaan. Sampel dalam penelitian ini adalah Perusahaan Emitien Investor33 di Bursa Efek Indonesia dalan rentang tahun 2015 – 2019.Hasil penelitian ini adalah Likuiditas berpengaruh signifikan positif terhadap Nilai Perusahaan, Leverage tidak berpengaruh signifikan positif terhadap Nilai Perusahaan, Profitabilitas berpengaruh signifikan positif terhadap Nilai Perusahaan, dan Sustainable Growth Rate tidak mampu memoderasi pengaruh antara Likuiditas, Leverage, dan Profitabilitas dengan Nilai Perusahaan.
STRATEGI LAYANAN PASIEN DENGAN KUALITAS PRIMA UNTUK PENINGKATAN KEPUASAN PASIEN RUMAH SAKIT UMUM TIPE B Wijiati , Sri; Djaddang, Syahril; Zulkifli, Zulkifli
EKOBISMAN : JURNAL EKONOMI BISNIS MANAJEMEN Vol 7 No 3 (2023): APRIL
Publisher : SEKOLAH PASCASARJANA PRESS

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Abstract

Rumah sakit adalah institusi pelayanan kesehatan yang menyelenggarakan pelayanan kesehatan perorangan secara paripurna yang menyediakan pelayanan rawat inap, rawat jalan, dan gawat darurat. dan Kualitas Prima adalah faktor yang mendukung Kepuasan pasien. Penelitian dilakukan untuk melihat efek dari Kualitas Prima terhadap Kepuasan pasien rumah sakit umum tipe B. Penelitian dilakukan di RSUI dan RSCM sebagai pembanding pada bulan Desember 2022 dan Januari 2023 dengan responden tenaga medis RSUI dan RSCM menggunakan Teknik proportioned stratified random sampling. Penelitian ini menggunakan SEM yang diolah dengan Smart PLS 3.0 untuk analisis kuantitatif, sedangkan untuk analisis kualitatif menggunakan menggunakan SWOT, IFE, EFE, CPM dan QSPM. Hasil penelitian kuantitatif membuktikan bahwa kapabilitas tenaga medis dan akses berpengaruh terhadap kepuasan pasien; kecepatan penanganan dan fasilitas RS tidak berpengaruh terhadap kepuasan pasien; kapabilitas tenaga medis, kecepatan penanganan dan Jam Layanan berpengaruh terhadap kualitas prima sedangkan Kecepatan Penanganan, Akses dan Fasilitas RS tidak berpengaruh terhadap kualitas prima. Adapun hasil penelitian analisa strategi melalui tahapan strategi input stage dengan IFE, EFE &CPM matching stage dengan TOWS dan decision stage dengan QSPM maka strategi yang digunakan dari hasil QSPM adalah strategi alternatif pengembangan SDM dan peningkatan pengembangan teknologi kesehatan sedangkan kualitas prima menjadi alternatif selanjutnya
Peran Kompetensi Auditor atas Pengaruh Skala Entitas terhadap Kualitas Audit (Studi BUMN di BEI) Nova Yudhi Irianto; Syahril Djaddang
Jurnal Riset Akuntansi dan Auditing Vol 11 No 3 (2024): Jurnal Riset Akuntansi dan Auditing
Publisher : Sekolah Tingg Ilmu Ekonomi Y.A.I Jakarta - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55963/jraa.v11i3.707

Abstract

Kualitas audit mengacu pada kemahiran auditor dalam mengidentifikasi dan mengungkapkan segala kelainan atau inkonsistensi dalam sistem informasi akuntansi klien. Penyelarasan tahapan audit dengan peraturan regulator (Otoritas Jasa Keuangan dan Kementerian Keuangan) dan standard professional akuntan public (SPAP) menjadi salah satu indikator kualitas audit yang dapat disikapi oleh auditor. Penelitian ini bertujuan untuk memberikan bukti empiris tentang pengaruh variable independen yaitu skala entitas terhadap kualitas audit sebagai variabel dependen di moderasi oleh kompetensi auditor. Populasi dalam penelitian ini adalah BUMN yang terdaftar di Bursa Efek Indonesia periode 2019-2023. Metode sampling yang dipakai ialah purposive sampling, berdasarkan kriteria diperoleh 24 perusahaan sebagai sampel dengan periode penelitian selama 5 tahun sehingga didapatkan 120 data observasi. Data dianalisis menggunakan moderated regression analysis (MRA). Hasil penelitian menyatakan bahwa skala entitas berpengaruh negatif terhadap kualitas audit. Kompetensi auditor berperan dalam memoderasi (memperlemah) skala entitas terhadap kualitas audit. Kontribusi penelitian ini untuk memberikan informasi kepada pemegang saham, investor, kreditor, dan pengguna laporan keuangan lainnya mengenai elemen-elemen yang dapat mempengaruhi kualitas audit, sehingga membantu mereka dalam mengambil keputusan yang tepat. Abstract - Audit quality refers to the auditor's proficiency in identifying and disclosing any abnormalities or inconsistencies in the client's accounting information system. The alignment of the audit stages with regulatory regulations (Financial Services Authority and the Ministry of Finance) and the public accountant professional standards (SPAP) is one of the audit quality indicators that can be addressed by auditors. This study aims to provide empirical evidence about the influence of independent variables, namely entity scale on audit quality as a dependent variable moderated by auditor competence. The population in this study is SOEs listed on the Indonesia Stock Exchange for the 2019-2023 period. The sampling method used is purposive sampling, based on the criteria obtained by 24 companies as samples with a research period of 5 years so that 120 observation data were obtained. The data was analyzed using moderated regression analysis (MRA). The results of the study stated that the entity scale had a negative effect on audit quality. Auditor competence plays a role in moderating (weakening) the entity scale against audit quality. The contribution of this research is to provide information to shareholders, investors, creditors, and other users of financial statements regarding elements that can affect the quality of audits, thus assisting them in making informed decisions.
Pelatihan Tata Kelola UMKM dan BUMDes di Kecamatan Surade, Kabupaten Sukabumi Sari, Lola Fitria; Djaddang, Syahril; Harnovinsah, Harnovinsah; Derriawan, Derriawan; Rachbini, Widarto; Darmansyah, Darmansyah; Wijaya, Agustinus Miranda; Nawasiah, Nana; Syam, M. Ardiansyah
Capacitarea : Jurnal Pengabdian Kepada Masyarakat Vol 5 No 1 (2025): Januari - April
Publisher : Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/capacitarea.2025.007

Abstract

Kegiatan ini bertujuan untuk mengatasi tantangan seperti keterbatasan akses permodalan, rendahnya kapasitas sumber daya manusia, kendala pemasaran, infrastruktur yang tidak memadai, kurangnya inovasi produk, serta lemahnya pengelolaan keuangan di sektor UMKM dan BUMDes. Dengan pendekatan multimetode meliputi ceramah, diskusi interaktif, dan workshop berbasis studi kasus, kegiatan ini memberikan pelatihan tata kelola usaha digital, strategi pemasaran digital, dan penggunaan teknologi modern. Hasil kegiatan diharapkan mampu meningkatkan daya saing dan kemandirian UMKM serta BUMDes melalui implementasi strategi berbasis digital marketing. Luaran kegiatan ini mencakup publikasi ilmiah untuk mendokumentasikan proses dan capaian, sekaligus memberikan kontribusi pada pengembangan ilmu pengetahuan serta praktik pemberdayaan masyarakat. Program ini diharapkan menciptakan dampak berkelanjutan dalam mendukung pertumbuhan ekonomi lokal di Kecamatan Surade dan sekitarnya.
Auditor Professional Ethics in the Post Modern Paradigm towards Sustainable Financial Report Audits Napitupulu, Bertha Elvy; Djaddang, Syahril
International Journal of Informatics, Economics, Management and Science Vol 4 No 1 (2025): IJIEMS (January 2025)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/ijiems.v4i1.1705

Abstract

This research addresses the role of auditors' professional ethics in the context of sustainability auditing in the post-modern era, where social and technological changes impact the accountability and transparency of corporate financial statements. Auditors serve not only as financial statement watchdogs but also as strategic advisors who assist companies in managing risks, complying with sustainability standards, and maintaining stakeholder trust. Through a systematic literature review approach, this study identifies significant changes in modern audit practice, including the challenges of maintaining professional independence and integrity amid increasingly complex sustainability demands. The results show that in the post-modern era, auditors must adapt to more dynamic ethical standards, integrate social and environmental elements into their audits, and increase professional skepticism. The findings offer insights into the importance of ethics as a foundation in meeting sustainability challenges and provide a basis for further research to strengthen audit quality in the evolving digitalization era.
Faktor-Faktor Yang Mempengaruhi Tax Avoidance Dengan Kepemilikan Manajerial Sebagai Pemoderasi Pada Perusahaan Pertambangan Di Bursa Efek Indonesia (BEI) Periode 2015-2019 Alya Zulfa Cahyani; Syahril Djaddang; Mombang Sihite; Yayan Hendayana
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 3 No 1 (2021): AKRUAL : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/akrual.v3i1.1557

Abstract

This study examines the effect of thin capitalization, capital intensity, and fiscal loss compensation on tax avoidance and to examine managerial ownership in moderating the effect of thin capitalization on tax avoidance in mining sector companies listed on the indonesia stock exchange in 2015-2019. This study uses a sample of 35 mining sector companies listed on the indonesia stock exchange for the 2015-2019 period with the sampling technique using the purposive sampling method and the research data using secondary data. Methods data analysis uses moderated regression analysis (mra) with spss 25.0 software. The results of this study indicate that thin capitalization has a positive and significant effect on tax avoidance, while capital intensity has a negative and significant effect on tax avoidance and fiscal loss compensation has no effect on tax avoidance and managerial ownership weakens the effect of thin capitalization on tax avoidance. The control variable, namely roa, has a negative and significant effect on tax avoidance and company size has no effect on tax avoidance.
Determinan Corporate Sustainability Performance Dengan Auditor Internal Sebagai Pemoderasi Djali, Hartina; Djaddang, Syahril; Merawati, Endang Etty
Jurnal Akuntansi UMMI Vol. 3 No. 2 (2023): JAMMI (Jurnal Akuntansi UMMI)
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jammi.v3i2.1967

Abstract

Corporate Sustainability Performance is linked to the company's business strategy, which aims to benefit stakeholders while improving people's lives and protecting the environment.This study aims to examine the effect of Intellectual Capital and Free Cash Flow on Corporate Sustainability Performance with the Internal Auditor as moderating. Intellectual Capital is proxied by Human Capital Efficiency, Structural Capital Efficiency and Capital Employed Efficiency. Meanwhile, Corporate Sustainability Performance is proxied by the CSR index which is based on the 2016 Global Reporting Initiative Standard. The population of this study are companies included in the LQ45 Index during the 2017-2021 period. The sample was selected using purposive sampling method and 20 companies were selected as the research sample. Data analysis using Structural Equiation Model using WARP PLS version 7.0 application. The results of this study indicate that Human Capital, Structural Capital and Employed have no significant effect on the Company's Sustainability Performance. Meanwhile, Free Cash Flow has a significant positive effect on the Company's Sustainability Performance. Internal auditors can weaken the relationship between Human Capital and Corporate Sustainability Performance, the relationship between Structural Capital and Corporate Sustainability Performance and the relationship between Free Cash Flow and Corporate Sustainability Performance. Meanwhile, the Internal Auditor can strengthen the relationship between Capital Employed Efficiency and Corporate Sustainability Performance. The results of this study have an impact on company management to consider the company and as information for investors in determining investment decisions.
Inovasi dan Kemasan Produk UMKM dengan Memanfaatkan Ekosistem Digital untuk Meningkatkan Sales di Kota Sukabumi Djaddang, Syahril; Nawasiah, Nana; Wijaya, Agustinus Miranda; Syam, M. Ardiansyah; Sari, Lola Fitria; Riskarini, Dian
Jurnal Nusantara Mengabdi Vol. 3 No. 3 (2024): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jnm.v3i3.3503

Abstract

Purpose: Community Service aims to train and assist in the digital marketing Android-based MSME products after the COVID-19 pandemic. Methodology: The PkM method used was FGD, interviews, and random sampling from MSMEs in Sukabumi. Assistance with the digitalization of MSME products, and as a basis for implementing Android-based digital marketing for MSME products with marketing applications in marketplaces, such as; Lasada, Shoopee, and IG to increase sales for MSMEs in the city of Sukabumi Results: The results of this PkM are expected to be used to develop digital marketing for Android-based MSME products. PkM is important for creating the digitalization of MSME products and building society's entrepreneurial spirit. Limitations: By utilizing the digital ecosystem, MSMEs in Sukabumi City can overcome several existing limitations and open up opportunities to increase sales in local and wider markets. Contribution: The Pancasila University Jakarta Postgraduate School Abdimas Team together with Muhammadiyah University Sukabumi (UMMI) and Sukabumi MSMEs carried out community service with the theme "The Benefits of Marketing Digitalization for Android-Based MSME Products, such as; Moci, Krupuk, and typical Sukabumi culinary delights, to encourage increased sales." The event which was held offline was held at the Audit Lab of the UMMI Faculty of Economics in Sukabumi City, Friday (16/6/2023).
Pendekatan Systematic Literature Review: Faktor-faktor Penerimaan Opini Audit Going Concern Arfandi, Arfandi; Djaddang, Syahril
Jurnal Eksplorasi Akuntansi Vol 7 No 1 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i1.2401

Abstract

An external auditor must examine the company's performance as reported in the financial accounts, particularly if it is a publicly traded corporation. To indicate and illustrate the company's capacity to sustain business continuity, auditors can provide a going concern audit opinion, which stakeholders can use as information when making decisions. The Systematic Literature Review (SLR) approach is used in this study. The two primary sources of current research literature that may be used to categorize the factors that impact the acceptability of going concern audit opinions are internal and external considerations. Internal elements that measure the financial performance produced by the organization as a result of management performance include governance, real activity manipulation (RAM), and financial measurements like profitability, liquidity, leverage, or solvency. External variables include the reputation and quality of the auditor, opinion shooping, and financial circumstances that result in financial difficulties brought on by difficult or natural forces like the COVID-19 pandemic.
Co-Authors A.A. Ketut Agung Cahyawan W Achmad Ridwan Adhiningrum, Anissa Indaranti Ali Imransyah Alica Saputra, Ryandana Alkotdriyah, Putri Puspa Alya Zulfa Cahyani Alya Zulfa Cahyani Amini, Maryam Anggraini, Rachmarini Dian Ardi Susilo, Irawan Arfandi Arfandi, Arfandi Ari Gunawan Asrul Aminullah Beti Renitawati Borahima, Fatimah Rahman Burahman, Habi Cahyani, Nur Sry Nansih Choirul Anwar 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 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 Haryadi, Anton 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 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 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, Sartono Satya Adi Wicaksana Selvi Fouziah Selvi Novita Fouziah 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 Susilawati, 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 Yuppy Triwidatin Zanu’ddin, Mohammad Zebua, Wistiani Zulkifli Zulkifli Zulkifli