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The Influence of Socialization of SAK EMKM, Owner's Education Level, and Understanding of Accounting on the Implementation of SAK EMKM Rieska Maharani; Sudarmiatin Sudarmiatin; Ludi Wishnu Wardana
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 2 No. 4 (2023): Desember : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v2i4.1919

Abstract

MSMEs in Indonesia have an essential role as pillars in economic development. However, MSMEs face problems related to financial management and difficulties in compiling financial records by applicable accounting standards. SAK EMKM is a financial accounting standard to support progress and make things easier for MSME players. Several factors can influence the implementation of SAK EMKM, namely socialization of SAK EMKM, the owner's education level, and understanding of accounting. The population in this research is MSME Culinary Tourism Centers (SWK), which are actively registered with the Surabaya City Cooperatives, SMEs, and Trade Office. The sampling technique used purposive sampling with the criteria of MSME actors who received SAK EMKM socialization and carried out financial records to obtain a sample size of 122 MSME actors. Data collection for this research used a questionnaire. The data analysis technique used is multiple linear regression analysis. Test data quality with validity and reliability tests. Next are the classical assumption tests: normality, multicollinearity, and heteroscedasticity. The hypothesis tests used were the t-test and F-test. The results of this research stated that the socialization of SAK EMKM and understanding of accounting partially had a positive and significant effect on the implementation of SAK EMKM. In contrast, the owner's education level had no significant effect on the implementation of SAK EMKM. This research shows that the socialization of SAK EMKM, the owner's education level, and understanding of accounting simultaneously have a positive and significant effect on the implementation of SAK EMKM.
Literature Review Factors Affecting Employee Performance As Human Resources Rosa Indah Parawansah; Sudarmiatin Sudarmiatin
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 1 (2024): Januari : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v3i1.1963

Abstract

This study presents a review of the factors that can affect employee performance as human resources, this study has the aim of building hypotheses to be used in further research. Previous studies or research, which are relevant, are necessary and important in a reset or scientific article. Human resources are productive individuals who work as the driving force of an organization, both in institutions and companies that have functions as assets so that they must be trained and developed their abilities. There is no organization or company that does not need human resources, all of which are needed to achieve organizational goals. Not only that, this section also has the obligation and responsibility to develop the organization by applying all organizational values and culture. At the same time, the results of the hypothesis; 1. Motivation affects employee performance 2. Career development affects employee performance 3. Human Resource Planning can affect employee performance 4. The work environment can affect employee performance 5. Leadership style has an influence on employee performance. This research is a literature review raised from various previous studies (previous research) in order to serve as reference material for further studies in the human resources field.
Does internationalization moderate the effect of SMEs size, age, and other financial determinants on investment opportunities set? Evidence from Indonesia Soesetio, Yuli; Rudhiningtyas, Dyah Arini; Sudarmiatin, Sudarmiatin; Mukhlis, Imam
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 18 No. 2 (2021): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31106/jema.v18i2.10393

Abstract

Small and medium-sized enterprises (SMEs) are increasingly considering international expansion as one of the sustainable growth strategic options. This study aims to reveal how the effect of internationalization as a moderator of SMEs size, age, and other financial determinants toward investment opportunity set of SMEs that listed on the Indonesia Stock Exchange (IDX) from 2006 to 2020. Market to book asset ratio used as a proxy of investment opportunity set of SMEs. This study is one of the most important in the context of Indonesian SMEs as there were limited previous studies that have explored the internationalization factor. A total of 102 SMEs companies with 156 data observations were studied. A moderation regression analysis was used to test whether the determinants of the investment opportunity set were statistically significant. Surprisingly, the study found that the degree of internationalization has a moderating effect that weakens the relationship between SMEs age and size on investment opportunities set (market value ratio).
INTERNATIONALIZATION OF PASURUAN COFFEE MSMES, ANALYSIS OF UPPSALA THEORY AND ITS APPLICATION Maghfiroh, Rahma Ulfa; Sudarmiatin, Sudarmiatin; Bidin, Rosmiza
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 4 No. 1 (2024): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v4i1.241

Abstract

This study aims to analyze the application of Uppsala Theory to export MSMEs in Indonesia. The main focus of this research is to analyze the relationship between Uppsala Theory and exporting MSMEs in Indonesia. This research is important because MSMEs have a strategic role in the Indonesian economy and exportation is one of the important factors in economic growth in Indonesia. Descriptive qualitative method was used in this research, with a case study analysis on coffee MSMEs in Pasuruan, Indonesia. The results show that the internationalization process explained through Uppsala Theory can be used to explain the internationalization process of coffee MSMEs in Pasuruan. The Uppsala model is also useful in helping coffee MSMEs in Pasuruan improve their business activities in the international market
Driving Global Expansion: Exploring the Impact of Digital Marketing, Financial Management, and Financial Literacy on the Export Performance of Wood Processing SMEs Oktora, Yekie Senja; Sudarmiatin; Bidin, Rosmiza
MSJ : Majority Science Journal Vol. 2 No. 1 (2024): MSJ-February
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/msj.v2i1.151

Abstract

This research aims to investigate the dynamics of internationalization among wood processing SMEs, examining the relationship between digital marketing strategies (X1), financial management practices (X2), financial literacy (X3), and export performance. With globalization reshaping markets, SMEs engaged in wood processing face opportunities and challenges in entering global markets. Through a mixed-methods approach, including quantitative analysis and interviews with industry experts, this study delves into the mechanisms through which digital marketing initiatives, effective financial management, and increased financial literacy contribute to the export success of wood processing SMEs. The research population includes wood processing SMEs actively involved in export, while the sample is purposively selected. Samples of this research are 136 MSMEs.Data were obtained through structured surveys and in-depth interviews with industry stakeholders. Data analysis techniques include regression analysis to test the relationship between independent variables (X1, X2, and X3) and the dependent variable (export performance). The findings indicate that digital marketing practices, effective financial management, and high financial literacy significantly contribute to enhancing the export performance of wood processing SMEs, with practical implications for the development of better strategies in facing global markets.
Targeting Global Markets: Malaysia and Singapore, Kayavit's Effective MSME Strategy to Go International Yuliati Yuliati; Sudarmiatin Sudarmiatin; Rosmiza Bidin
International Journal of Economics, Management and Accounting Vol. 1 No. 2 (2024): June : International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v1i2.37

Abstract

Berkembangnya usaha kripik buah yang mampu memenuhi permintaan dipasar domestik, Kayavit berusaha untuk bisa mengekspor hasil produksinya. Penelitian ini bertujuan untuk mengetahui bagaimana strategi yang digunakan oleh Kayavit untuk menembus pasar global?dan tantangan yang dihadapi dalam penerapan strategi efektif UMKM Kayavit untuk Go International? Metode penelitian ini adalah kualitatif, dengan studi kasus sebagai pendekatan, tehnik wawancara yang digunakan melibatkan informan utama pemilik usaha dan informan pendukung adalah pekerja UMKM Kayavit KotaMalang. Teknik pengumpulan data dengan menggunakan wawancara, observasi, dan dokumentasi. Hasil yang diperoleh dari penelitian ini adalah UMKM Kayavit sudah berhasil menembus pasar luar negeri yaitu Singapura dan Malaysia. Kendala yang dihadapi Kayavit dalam menembus pasar internasional adalah belum terpenuhinya semua permintaan global karena kapasitas produksi yang tidak cukup besar. Birokrasi terkait produk ekspor yang rumit dan pesaing luar negeri yang menjual produk sejenis dengan harga yang lebih murah.Kontribusi penelitian untuk membantu petani sayur dan buah dalam meningkatkan ekonomi keluarga, UMKM Kayavit mengembangkan keripik sayur dan buah yang berkualitas dengan membeli bahan baku dari petani lokal.
Metal and Machine MSMES Penetrate The International Market: Case Study On MSMES. Andi Welder, West Nusa Tenggara Muhammad Zainuddin; Sudarmiatin Sudarmiatin; Rozmiza Bidin
Jurnal Strategi Bisnis Teknologi Vol. 1 No. 2 (2024): Mei : Jurnal Strategi Bisnis Teknologi (JUSBIT)
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jusbit.v1i2.88

Abstract

Objective: This study aims to reveal the strategies used by Metal and Machinery MSMEs in West Nusa Tenggara in competing and expanding their products to foreign markets or international markets. Design/methodology/study approach: The method used in this study is research with a case study method with interviews at MSMEs Andi Welder who process metals and produce coffee processing equipment. Conclusion: MSMEs Andi Welder uses Canva's analysis strategy in innovating its products which aims to see the market response of what products are most sought after by consumers then the products are refined so that they can be accepted by the international market. Limitations/implications of research – This research can not only limit the product innovation strategies that are acceptable to consumers, then for future research can expand on other strategies such as brand strategy and product quality. Originality/value: This research is a case study research that raises the strategy of metal and machinery MSMEs to enter the international market
Green Innovation for Enhanced Competitiveness and Financial Performance: A Study of Ultra-Micro and Micro Craft Businesses in Indonesia Dyah Arini Rudiningtyas; Sudarmiatin; Ludi Wisnu Wardana
International Journal of Economic Research and Financial Accounting Vol 3 No 1 (2024): IJERFA OCTOBER 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i1.236

Abstract

This study investigates the relationship between green innovation, competitiveness, and financial performance in ultra-micro and micro craft businesses in West Java, Indonesia. Using a quantitative exploratory approach, data were collected via structured surveys from 403 craft business units, involving both business owners and managers. The survey employed a Likert scale to assess green innovation, competitiveness, and financial performance. Partial least squares structural equation modeling (PLS-SEM) was used to analyze the data. The findings reveal that business competitiveness mediates the impact of green innovation on financial performance. However, green innovation has no significant effect on financial performance. Additionally, business size significantly moderates the relationship between competitiveness and financial performance, with larger businesses better able to leverage competitive advantages for financial success. The study recommends that craft businesses invest in sustainable practices and scale up operations to enhance their competitiveness and achieve long-term financial growth. These insights are valuable for policymakers and business owners alike.
The Mediation Effect of Self Confidence In The Effect of Self Efficacy on The Creativity of Msme Actors In East Java Rahma Ulfa Maghfiroh; Sudarmiatin Sudarmiatin; Agus Hermawan
JURNAL MANAJEMEN PENDIDIKAN DAN ILMU SOSIAL Vol. 4 No. 1 (2022): Jurnal Manajemen Pendidikan dan Ilmu Sosial (Desember 2022 - Mei 2023)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jmpis.v4i1.1437

Abstract

The participation of micro, small, and medium-sized enterprises (MSMEs) is one of the elements that can either contribute to or detract from the rate of economic growth in Indonesia. This study incorporates responses from 194 small and medium-sized businesses located within the province as its sample. This study made use of the purposive random sample approach for its data collection, and primary data was the type of data that was analyzed over the course of the study. Structural Equation Modeling (SEM), along with a Partial Least Squares (PLS) approach, is the technique for doing data analysis. According to the findings, a person's level of self-efficacy and self-confidence had a constructive and important bearing on their creative output. Furthermore, the findings indicate that self-confidence is able to operate as a mediator between the influence of self-efficacy and the creative output of MSME actors in East Java.
Consumer Satisfaction with Non-Halal culinary MSMEs at PIK through a Chinese-Themed Atmosphere and Stakeholder Involvement Cindy Pramita; Sudarmiatin Sudarmiatin; Ludi Wishnu Wardhana
Jurnal of Management and Social Sciences Vol. 3 No. 1 (2025): Journal of Management and Social Sciences
Publisher : CV. Aksara Global Akademia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59031/jmsc.v3i1.516

Abstract

This research employs qualitative and quantitative methods to ascertain the impact of a Chinese-themed atmosphere and stakeholders. The research sample utilized Nvivo and comprised 150 respondents, representing consumers of non-Halal culinary MSMEs at PIK. The research findings demonstrate that the establishment of a Chinese-themed ambiance and stakeholder engagement significantly enhance consumer satisfaction in non-halal culinary MSMEs at PIK, North Jakarta. This amalgamation of methods not only improves the client experience but also generates chances to cultivate customer loyalty and bolster MSME competitiveness. Enhanced execution of stakeholder engagement and ongoing innovation can further propel success in this area.
Co-Authors A. Rosyid Al Atok, A. Rosyid Al Abdullah As Shoib Abdullah Syakur Novianto Abdullah Syakur Novianto Abdulloh Abdulloh Abel Widi Astuti Ade Setia Pratama Adelia Rahma Adelia Rahma Adelia Sabrina Pramega Adelia Shabrina Prameka Adi Hermawansyah Adi Hermawansyah Adinata, Alberta Aditya Nirwana Aditya Putra Wardanu Afif Nur Rahmadi Afif Nur Rahmadi, Afif Nur Afifa, Nurul Hildha Agung Suryo Agung Winarno Agus Agus Hermawan Agus Hermawan Agus Hermawan Agus Kurniadi, Agus Ahmad Gozi Ahmad Wahyudin Ahmad Wahyudin Aida Dwipriwanti Aini, Nurul Qurrotul Ainun Fuad Aisyah Asri Nurrahma Ajeng Atha Ardelia Cahyanti Aji Prasojo Akbar Amin Akh. Fawaid Al Mukaromah Dewi Puspita Alamsyah, Eko Alberta Adinata Albertaadinata Albertaadinata Alfina Jannah Alfiyah Mu'arofah Alif Mudiono Alif Utama, Muhammad Luthfi Alifah, Luthfi Nur Alivi Lutfil Karimah Alviansyah, Havisfal Amalia, Nabila Ambarwati, Titisari AMELIA SETYAWATI Amelia Setyawati Amelia Setyawati Amelia Sugangga Amelia Sugangga Amin, Muhamamd Sirojuddin Amin, Muhammad Sirojuddin Ana Dwi Setyo Lestari Ana Dwi Setyo Lestari Andika Wulan Febriani Andrianto, Ahmad Andy Chandra Pramana Anggraini, Cici Aniek Murniati Anis Sya'bania Anita Handayani Anni Yudiastuti Arif Isnaini Arif Isnaini Arif Wicaksono Arisman Arsih Amalia Chandra Permata Asep Dana Saputra Asepta, Uki Yonda Aslinda, Aslinda Asy’ari , Ahmad Taufiqurrahman Auramila Divana Esfandiari Awdita Citra Birru Ayu Intan Permatasari Ayu Putriana Dewi Ayuanti, Rafikhein Novia Bagus Setiawan Bagus Setiawan Bambang Supeno BAMBANG SUPENO Bastomi, Mohamad Bhernanda Artino Bidhin, Rosmiza Bidin, Rosmiza Budi Eko Soectjipto Budi Eko Soetjipto Budi Utami Budi UTAMI Buyung Adi Dharma Chairatun Nisa’il Firdausi Madjid Choirul Anam Cholifah, Emilia Nur Cindy Pramita Cipto Wardoyo Damis Veri Budianto Dayat, Mohammad Deasy Tantriana Dedy Saputra Della A., Ratna Della Ayu Zonna Lia desi kristanti, desi Desy Anggreani Devi Tri Lukitasari Dewantoro, Tomy Wahyu DEWI DIAH FAKHRIYYAH Dewi Diah Fakhriyyah Dewi Nurjannah Dewi Sinta Puspitasari Dewi, Anita Sumelvia Diana Ambarwati Diana Ambarwati Diki Egie Nugraha Dina Fitrohtur Rohmah Djoewita Djoewita Djoewita Djoewita Djoewita, Djoewita Dwi Andre Vebriansyah Dwi santoso Dwi Wahyudi Dwiba, Rehana Dyah Arini R Dyah Arini Rudhiningtyas Dyah Arini Rudiningtyas Dyah Arini Rudiningtyas Dyah Setyawati Dynda Prista Edi Irawan Edi Murdiyanto Edy Bambang Irawan Ega Saiful Eko Juni Wahyudi Eko Soetjipto , Budi Elfia Nora, Elfia Elfiya Yetti Elok Vilantika Ely Siswanto Emilia Nur Cholifah Eni Noviani Enjelika Enjelika Enjelika, Enjelika Erna Retno Rahadjeng Erwin Syahputra, Erwin Esvanti, Mirza Esy Nur Aisyah Fadhilah Nur Oktaviani Faizin, Moh. Fajar Budiyanto, Fajar Fajar Dio Wahyu Farika Nikmah Fatmala, Fila Dia Ayu Fatmasari Endayani Fauji, Diah Ayu Septi Fauzi Rahmanuddin Fawaid, Akh Fazri, Narotama Aulia Febriyani, Yanik Fina Ratna Sari Firda Meisaroh Firdaus Romadhoni, Satrio Ahmadtul Firmansyah, Risky Fitriadi, Agus Fitriana Fitriastuti, Dyah Ayu Fuji Santoso Fulgentius Danardana Murwani Gilang Permatasari, Trivena Gunawan Santoso Gunawan, Egit Fahri Hadi Sumarsono Hadi, Dita Eka Putri Halid Hasan Hamdani Hamdani Handri Dian Wahyudi Haniatur Rofiqoh Umar Hanif Rani Iswari Hanif Rani Iswari Hapsari, Emilly Nur Haqi, Syafrozi Hariyanti, Sri Hariyono Hariyono Harwida, Gleydis Hasani, Syaiful Heri Pratikto Hermawan Hermawan, Romy Hernanik, Nova Dwi Hidayati, Irma Huddy Iswanto Huddy Iswanto I Nyoman Sudana Degeng I Wayan Jaman Adi Putra Iing Sri Hardiningrum Iklila Amiroh Ilham, Moh. Ilham, Rachmad Imam Habibi Imam Mukhlis Imam Muklis Immanuel U Osijo Immanuel Ustradi Osijo Indah Datin Nadliroh Indah Yuni Astuti, Indah Indira Oktavianti Insani, Yogie Dana Iradah Rahman Iradah Rahman Irfan Taufik, Irfan Irma Hidayati Irma Hidayati Irma Suryandari Ismawati, Lilik Ismayantika Dyah Puspasari Ismayantika Dyah Puspasari Isnaini, Arif Ita Athia Ita Prihatining Wilujeng Ita Prihatiningsih Ita Wilujeng Iva Chandraningtyas Iva Khoiril Mala Iva Khoirul Mala Ivan armawan Ivan Widjaja Jamaluddin Jamaluddin Janaldo, William Jannatul Firdaus Jazuli Jazuli Jazuli Jazuli Jazuli, Moh. Nasir Joni Hendra Joni Hendra Junaidi Junaidi Kartika, Mohammad Kespandiar, Tengku Kevin Novantiko Khalikussabir, Khalikussabir Khoirul Ilmiati Khusnia, Rif’atul Krismi Budi Sienatra Kristianingsih, yuyun Kukuh Handojo Kuncahyono Kuncahyono KURNIAWAN, RIVALDO Kusumaryoko, Prayogo Kusumasari, Diana Dwi Landreas Utama Lie Landreas Utama, Lie Lestari, Yogi Dwi Lilik Ismawati Lilik Ismawati Ludi Wishnu Ludi Wishnu Perdana Ludi Wishnu Wardana Ludi Wishnu Wardhana Ludi Wishnu Wardhana Ludi Wisnu Wardana Ludi Wisnu Wardana Lukmanasari, Herla M. Adi Trisna Wahyudi M. Cholid Mawardi M. Dayat M. Dayat M. Fahrizal Hasibuan Madziatul Churiyah Maghfiroh, Rahma Ulfa Mahfudiyanto Mahfudiyanto Mahmud Mahmud Manalu, Hotmarilitua Maretasari, Rina Markhamah, Siti Martin Maslichah Maslichah Masula, Fariham Maula, Farij Ibadil Maulidya Alfi Anita Zain Meda Yusika Mega Aulianda Mega Aulianda Melany Meldona Miftahul Hadi Miftahul Zanna Arsyad Mirza Esvanti Moch. Wahyu Widodo Mochamad Sirodjudin Moh. Faizin Moh. Faizin Moh. Ilham Mohammad Amin Mohammad Dullah Zuli Mohammad Hamim Sultoni Mohammad Yaskun Mokhammad Nurruddin Zanky Mokhammad Nuruddin Zanky Muchamad Rizky Fauzi Muchammad Firman Mauludin Muhammad Nashirul Haq Muhammad Rosyihuddin Muhammad Rosyihuddin Muhammad Saifur Rijal Muhammad Tody Arsyianto Muhammad Zainuddin Muhammad Zainuddin Muhammad Zainuddin Mujiyanti, Sri Ayudha Munandar Munandar Murdiyanto, Edi Muttaqien, Zaenul Nadhifah Citra Tsani Soraya Nadliroh, Indah Datin Nafisah, A’isy Fiklil Naja Jessyka Maulani Putri Nashiroh, Abdillah Agustya Siwi Nashrullah, Ahmad Happy Naswan Harsono Naswan Suharsono Nazwan Suharsono Nida Adenia Rahma Nizar Zain, Fahru Rozi Nova Dwi Hernanik Novilia, Evita Novita Rifaul Kirom, Novita Rifaul Nur Afika Fitriani Nur Diana Nur Diana Nur Oktaviani, Fadhilah Nurhayani Nurhayani Nuril Aulia Munawaroh Nurmalita Sari Nursasi, Farika Nurul Farida Nurul Hidayati Nurul Hildha Afifa Nurwulan, Esti NURYANTI, RIZKY Nyuherno Aris Wibowo Nyuherno Aris Wibowo Oktora, Yekie Senja Oktora, Yekie Senja Pambudy, Akhlis Priya Pradana, Ludi Wishnu Pradipta, Malvin Dharma Prakoso Prastiono, Suryo Prayogonegoro, Prabu Nurdin Prihatin Sulistyowati Prihatin Sulistyowati, Prihatin Puji Handayati Purwianti, Ari Purwiyanto Putimelinda, Widya Putra Wardanu, Aditya Putri, Naja Jessyka Maulani Qurrotul Aini, Nurul Rachmawati, Dita Raden Mohamad Herdian Bhakti Rafikhein Novia Ayuanti Rafikhein Novia Ayuanti Rafikhein Novia Ayuanti Rahajeng Cahyaning Putri Cipto Rahayu Rahayu Rahayu RAHAYU Rahayu, Wening Padmi Rahma Ulfa Maghfiroh Rahma, Deshinta Raisa Rahman, Fadali Rahmawati Raisa Fitri Rakei Yunardhani Ramadhani, Bima Ramdani, Gani Rana Saifullah Hassan Ratna Tri Hardaningtyas, Ratna Tri Rayie Tariaranie Wiguna Rayie Tariaranie Wiguna Rayyan Sugangga Rayyan Sugangga Readi, Robbi Regita Niken Ashari Restu Millaningtyas Rianzah Munawaroh Richa Afriana Munthe Rieska Maharani Rijal, Muhammad Saifur Rike Selviasari Rike Selviasari Rini Astuti Rita Anggraini Rahayu Rizaldi, Rasyid Akbar Rizkita, Marsya Aulia Rizky Firmansyah Rohmat Rokhman, Afif Nur Romadhoni, Satrio Ahmadtul Firdaus Rosa Indah Parawansah Rosmiza Bidin Rosmiza Bidin Rosmiza Bidin Rosmiza Bidin Rosmiza Bidin Rosmiza Bidin Rosyihuddin, Muhammad Rozmiza Bidin RR. Ella Evrita Hestiandari Rr. Suci Palasari Rudhiningtyas, Dyah Arini Saiful Arif santoso, fuji Saptaria, Lina Sarah Sakiran Salsabila Saraswati, Thusy Tiara Sari, Karina Kemala Sari, Risca Kurnia Sary, Intan Umull Magfira Satria Putra Utama Satrio Ahmadtul Firdaus Romadhoni Septiawan, Bambang Sepvianto, Gersom Arie Setia Pratama, Ade Setyowati, Eko Mety Shafa’ Annisa Puspasari Shahrul Dwi Ananta Sinarti, Tri Sinollah Sirojuddin, Nur Muhammad Siti Nur Khoiriyah Siti Nurbaya Siti Nurul Khaerani Siti Nurul Khaerani Siti Rahayuningsih Siti Ulfatul Faizah Sofyand, Fazli Sopiah Sopiah Sri Hastutik Sriyani Mentari Subhan, Ega Saiful Suganda, Surya Sugeng Utaya Suhartini, Yusnia Suharto Suharto Sukarsih Sukarsih Sukma A.D., Ayu Sulton Sholehuddin Sulton Sholehuddin, Sulton Sumarmi Sumelvia Dewi, Anita Sumiati Sumiati Sunandes, Aris Sunaryanto Suparno Suprayitno, Hery Supriono Supriono Supriono Supriono Supriono Supriono Supriono Suratno Suratno Suryo P, R. Agung Sutomo Sutomo Sutomo Sutomo Thusy Tiara Saraswati Tisa Reta Vianda Titiek Ambarwati Titis Shinta Dhewi, Titis Tiyas Puji Rahayu Tri Djatmika RWW, Ery Tri Sinarti Tri Sugiarti Ramadhan Trisetia Wijijayanti Udin Cahya Ari Prastya Ulfa, Dina Maria Ulfa, Dina Maria Maria Umi Nadhiroh Umi Nandiroh Umu Rosyidah Ustadus Sholihin Ustradi Osijo, Immanuel Vembri Aulia Rahmi Vembri Aulia Rahmi Vembri Aulia Rahmi Wahjoedi Wahjoedi Wahjoedi Wahyu Dede Gustiawan Wahyuningtiyas, Nanik Wardana, Ludi Whisnu Wardana, Ludi Whisnu Wardana Wardhani, Herlina Kusuma Wasis Jatmiko Aji Wasis Jatmiko Aji Wati, Indah Kumoro Wati, Sri Sulistiya Wening Patmi Rahayu Wening Rahayu Wenny Eka Prasetiawan Wibowo, Nyuherno Aris Widya Novia Hedyanti Widyaningrum, Santi Wijaya, Bachtiar wijaya, Jimmy Wijayanti, Trisetia Winda Purwaning Suhairiya Windarsari, Wiwin Riski Wishnu Wardhana, Ludi Wulandari, Ratna Fitri Yaskun, Mohammad Yatnanta Ramadhana, Yatnanta Yaumi Rohmah Yayan Inriyani Yogatama, Ahmad Nizar Yogi Dwi Lestari Yosi Mariana Yuanita, Rizki Yudiarto Perdana Putra, Yudiarto Perdana Yuli Soesetio Yuliati Yuliati Yuliati Yuliati Yusuf Yusuf Z, Zulfan Zulkarnaen Zanna Arsyad, Miftahul Zenitha Kurnia Putri