Article Per Year (5 Year)
p-Index From 2021 - 2026
12.768
P-Index
This Author published in this journals
All Journal Conference In Business, Accounting And Management (Cbam) 2012 Dinamika Akuntansi Keuangan dan Perbankan Jurnal Ilmiah Telaah Manajemen Jurnal Bisnis dan Ekonomi Jurnal Akuntansi & Auditing Indonesia JURNAL AKUNTANSI DAN AUDITING JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Proceeding Fakultas Ekonomi JDM (Jurnal Dinamika Manajemen) Abdimas Jurnal Mahasiswa Pasca Sarjana Media Ekonomi dan Manajemen Students´ Journal of Accounting and Banking Infestasi JURNAL AKUNTANSI UNIVERSITAS JEMBER AKSES: Jurnal Ekonomi dan Bisnis Proceeding SENDI_U Jurnal Akuntansi dan Perpajakan Jurnal Akuntansi dan Pajak AKUNTANSI DEWANTARA Jurnal Ilmiah Universitas Batanghari Jambi Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Jurnal Organisasi Dan Manajemen Fokus Ekonomi Jurnal Analisis Bisnis Ekonomi PROCEEDINGS Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Jurnal STIE Semarang (Edisi Elektronik) International Journal of Islamic Business and Economics (IJIBEC) Jurnal Ilmu Manajemen dan Akuntansi Terapan Valid Jurnal Ilmiah Abdimas UNWAHAS : Jurnal Pengabdian Masyarakat UNWAHAS Jurnal Riset Akuntansi Politala Jurnal Akuntansi The Indonesian Journal of Accounting Research Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Current : Jurnal Kajian Akuntansi dan Bisnis Terkini MALIA: Journal of Islamic Banking and Finance JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) Jurnal Ilmiah Akuntansi Peradaban JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Society: Jurnal Pengabdian Masyarakat PENA ABDIMAS : Jurnal Pengabdian Masyarakat Jurnal Akuntansi dan Keuangan Indonesia Jurnal Pengabdian Masyarakat Intimas (Jurnal INTIMAS): Inovasi Teknologi Informasi Dan Komputer Untuk Masyarakat Jurnal Abdimas Musi Charitas Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Paradoks : Jurnal Ilmu Ekonomi Jurnal Keuangan dan Bisnis Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam International Journal of Economics, Management and Accounting Danadyaksa: Post Modern Economy Journal International Journal of Islamic Business and Economics (IJIBEC) Jurnal Ragam Pengabdian Jurnal Ekonomi, Manajemen, Akuntansi Balance: Jurnal Akuntansi, Auditing, dan Keuangan Jurnal Analisis Bisnis Ekonomi Aktsar: Jurnal Akuntansi Syariah Journal of Accounting and Business Education
Pancawati Hardiningsih
Fakultas Ekonomika Dan Bisnis Universitas Stikubank
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

Published : 190 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 190 Documents
Search

 15   16   17   18   19 
Disclosure Determinants of Provincial Financial Statements Hardiningsih, Pancawati; Pramudibyanto, Hascaryo; Kristiana, Ida; Suhadi, Suhadi
Jurnal Analisis Bisnis Ekonomi Vol 20 No 1 (2022)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bisnisekonomi.v20i1.6631

Abstract

Disclosure and provision of information is an important element in financial statements. Therefore, local governments must provide adequate disclosure of various information in financial reports as a form of accountability and transparency of public finances to avoid errors and misunderstandings in the interpretation of financial statements. This study aims to analyze the factors that influence the level of disclosure of the Provincial Government's Financial Statements for the 2018-2020 fiscal year. The sample used in this study were 101 Financial Statements with the census method. This research analysis technique uses multiple linear regression analysis with Eviews 8.0 application. The results showed that regional wealth, government size, and the number of SKPDs had a positive effect on the level of LKPD disclosure. While the level of dependency and the number of audit findings does not affect the disclosure of LKPD.
Analisis Tax Avoidance Berdasarkan Faktor Internal Perusahaan Dengan Tata Kelola Komisaris Independen Sebagai Variabel Moderasi Regas, Roshan; Hardiningsih, Pancawati
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 6 (2025): Desember 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i6.4901

Abstract

Tax avoidance is a company's effort to reduce the tax burden that must be paid legally, without violating applicable tax regulations. This strategy is carried out by utilising certain loopholes or provisions in the tax system, so that the amount of tax payable can be reduced and the company's net profit can be optimised to support its business continuity. This study aims to evaluate and examine the effect of capital intensity and profitability on tax avoidance practices, with the presence of independent commissioners as a variable that moderates the relationship. The research focuses on manufacturing companies engaged in the consumer non-cyclicals sector and listed on the Indonesia Stock Exchange (IDX), specifically in the cosmetics and household goods sub-sector and the food and beverage sub-sector, during the period 2021 to 2024. From a total of 111 companies in the sector, the sample determination was carried out through a purposive sampling method, which resulted in 17 companies that met the criteria. With a time span of 4 years, the total observation data used in the analysis is 68. The analysis research shows that capital intensity and firm size have a positive but insignificant effect on tax avoidance. In contrast, profitability has a significant negative effect on tax avoidance. Meanwhile, independent commissioners are unable to moderate the relationship between profitability and tax avoidance significantly. The leverage variable was found to have no effect on tax avoidance.
EVOLUSI DETEKSI KECURANGAN: TINJAUAN LITERATUR SISTEMATIS PADA DOMAIN KEUANGAN, PERPAJAKAN, DAN BLOCKCHAIN Widyartati, Penta; Hardiningsih, Pancawati; Indriastuti, Ariyani
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 7 No 2 (2025): jurnal capital
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v7i2.325

Abstract

This study aims to examine the evolution of fraud detection methods across three strategic domains: finance, taxation, and blockchain. This topic is significant because fraud not only causes financial losses but also undermines public trust and threatens the stability of economic systems. The hypothesis of this study suggests that technology-based approaches, such as machine learning and data analytics, improve fraud detection effectiveness compared to conventional methods. A Systematic Literature Review (SLR) method was employed, analyzing 6.294 primary scientific articles published between 2019 and 2025. The analysis was conducted thematically and bibliometrically to identify key trends and research gaps. The findings reveal a paradigm shift in fraud detection, from behavior-based theoretical models to algorithm-driven analytical systems. However, the integration of technological approaches with behavioral and organizational factors remains limited. This study provides a comprehensive overview of current fraud detection developments and highlights the need for a multidisciplinary approach that combines technical, behavioral, and institutional dimensions. These findings are essential as a foundation for strengthening fraud surveillance and governance systems in the digital era.
Optimalisasi Tata Kelola Keuangan ZIS melalui Penerapan PSAK 109 pada LAZISKU KB PII: Pengabdian Kolaboratif M. Zulflrman Hasibuan; Pancawati Hardiningsih
Jurnal Ragam Pengabdian Vol. 2 No. 2 (2025): Mei-Agustus "The Role of Community Service in Increasing Children's Educational
Publisher : Lembaga Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/kyr83c27

Abstract

Transparent and accountable financial governance is key to maintaining public trust in zakat institutions (LAZ). PSAK 109 serves as a guideline for sharia accounting in the management of zakat, infaq, and alms (ZIS), but its implementation is still limited in most community LAZs. This community service activity aims to assist LAZISKU KB PII in gradually implementing PSAK 109 to optimize ZIS's financial reporting. The implementation method includes initial assessment, training, technical assistance, and the preparation of financial SOPs based on PSAK 109. The results of the community service demonstrate a significant increase in management's understanding of the principles of PSAK 109, changes in the recognition and measurement of ZIS funds, and the development of an institutional commitment to maintaining consistent Sharia reporting. This activity demonstrates that a collaborative approach between academics and LAZs can be an effective strategy in strengthening the governance of Islamic social financial institutions
Do Ethical Standards Matter? Evidence on Auditor Behavior and Audit Quality Yohanes Sri Guntur; Maria Goretti Kentris Indarti; Pancawati Hardiningsih; Jacobus Widiatmoko
International Journal of Economics, Management and Accounting Vol. 3 No. 2 (2026): 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.v3i2.1175

Abstract

Financial reporting integrity is heavily reliant on audit quality. This research explores the effect of auditor attributes, specifically integrity and professional background, on audit standards in Timor-Leste. Quantitative data was collected from a survey of 60 auditors and analyzed using descriptive statistics, correlation analysis, and multiple linear regression techniques. The findings suggest that auditor ethics has a substantial positive impact on audit quality, indicating that conformity to professional ethical guidelines is vital for enhancing audit results. In contrast, experience in auditing does not demonstrate a statistically significant impact on the quality of audits. Visualization through scatter plots further supports the notion that the relationship between ethics and audit quality is more robust than that of other auditor characteristics. Strengthening ethical standards in the auditing profession is crucial to enhancing audit quality, as these findings demonstrate. This study contributes to the body of research on auditing behavior by presenting empirical findings from a developing institutional setting. The findings also have practical implications for policymakers and auditing bodies in Timor-Leste.
Financial Performance as Mediator: The Role of Corporate Social Responsibility, Audit Quality, and Financial Distress in Islamic Finance Tax Aggressiveness Suhadi, Suhadi; Januarti, Indira; SET, Fuad; Hardiningsih, Pancawati
IQTISHADIA Vol 17, No 2 (2024): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v17i2.30319

Abstract

This study aims to examine the influence of Corporate Social Responsibility (CSR), audit quality, and financial distress on tax aggressiveness with financial performance as a mediating variable. This research employs quantitative methods with a sample size of 168 companies listed on the Indonesian Sharia Stock Index (ISSI) from 2020-2022. Data were processed using multiple linear regression, and Sobel tests for mediation analysis. The results show that CSR and audit quality have a significant positive influence on financial performance. Meanwhile, financial distress has a significant negative effect on tax aggressiveness. CSR has a significant negative influence on the Effective Tax Rate (ETR). Audit quality has a significant positive influence on ETR, and financial distress also has a significant positive effect on ETR. Meanwhile, financial performance has not been proven to mediate CSR against tax aggressiveness. Theoretically, these findings suggest that financial performance is not a significant channel for understanding how CSR affects tax aggressiveness. In practical terms, this means that when a company conducts CSR activities, its impact on the tax strategy is not mediated by how well the company performs financially.
Ketepatan Waktu Penyampaian Laporan Keuangan Ditinjau dari Opini Auditor dan Struktur Kepemilikan Khotrunida, Alisa; Suhadi, Suhadi; Hardiningsih, Pancawati; Natalina, Sri Anugrah
AKTSAR: Jurnal Akuntansi Syariah Vol 6, No 2 (2023)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v6i2.25488

Abstract

The aim of this research is to examine the influence of auditor opinion, managerial ownership, and Institutional Ownership on the timeliness of submitting financial reports. This research uses a quantitative approach supported by secondary data. The population of this research is all manufacturing companies listed on the Indonesian Sharia Stock Index (ISSI) for the 2019-2021 period. A sample of 57 manufacturing companies registered with ISSI were selected using a purposive sampling method. Based on panel data regression analysis, the results of this study show that the auditor's opinion has a significant effect on the timeliness of submitting financial reports. Managerial ownership and institutional ownership have no effect on the timeliness of submitting financial reports.
PENENTU KEPUASAN KERJA AUDITOR Ceacilia Srimindarti; Rr. Tjahjaning Poerwati; Pancawati Hardiningsih; Gregorius Anggana Lisiantara; Rachmawati Meita Oktaviani
Dinamika Akuntansi Keuangan dan Perbankan Vol 14 No 1 (2025): Vol. 14 No. 1 2025
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v14i1.10251

Abstract

This study aims to examine the effect of role conflict and locus of control on auditors’ job satisfaction. The population in this study consists of auditors working at Public Accounting Firms in the city of Semarang. The respondents selected for this research are auditors who work at Public Accounting Firms in Semarang and have at least one year of work experience. Data collection was conducted using a convenience sampling technique through questionnaires. Multiple regression analysis was used as a tool for data analysis. The results of the study show that role conflict has a negative effect on job satisfaction, whereas locus of control has a positive effect on job satisfaction.
DETERMINAN PENGUNGKAPAN LAPORAN KEBERLANJUTAN Ardisa Safira; Pancawati Hardiningsih
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 3 (2025): Edisi September - Desember 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i3.6175

Abstract

This study aims to analyze the effect of institusional ownership and firm size on sustinability report disclosure, with profitability as a moderating variable. This research applies a quantative approach using secondary data from annual report and sustainability resport of industrial sector comapnies listed on the Indonesia Stock Exchange (IDX) for the 2022-2023 period. The sample was selected using purposive sampling and anlyzed with multiple linier reggresion and moderated regrresion analysis (MRA). Sustainability disclosure was measured using GRI 2021 Standars. The results indicate that institusional ownership and profitability have a significant negative effect on sustainability report disclosure, while firm size has no significant effects. Futhermore, profitability is proven to moderated the relationship between institusional ownwership and sustainability disclosure by strengthening the negative effects. These findings highlight that companies tend to prioritize financial performance over sustainability transparancy, emphasizing the need for alignment between financial orientation and social and environmental accountability reporting.
EFEKTIVITAS DIGITALISASI E-PBB TERHADAP KEPATUHAN WAJIB PAJAK: PERAN MODERASI SOSIALISASI PERPAJAKAN Marhamah Marhamah; Penta Widyartati; Pancawati Hardiningsih
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 8 No 1 (2026): jurnal capital
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v8i1.375

Abstract

Digital transformation in tax administration has become a government strategy to improve the quality of public services and enhance taxpayer compliance. The Semarang City Government has implemented the Electronic Land and Building Tax (E-PBB) system, which enables taxpayers to access tax bill information, make online payments, and monitor their tax obligations more conveniently. However, the level of Land and Building Tax (PBB) compliance in several areas remains suboptimal, indicating that technological convenience alone is insufficient to improve compliance without adequate taxpayer understanding through tax socialization. This study aims to examine the effect of tax service digitalization through the E-PBB system on Land and Building Tax taxpayer compliance and to investigate the moderating role of tax socialization. The study employed a quantitative approach using a survey method involving Land and Building Tax taxpayers in Bubakan Village, Mijen District, Semarang City. Data were collected through questionnaires and analyzed using Moderated Regression Analysis (MRA). The results indicate that tax service digitalization has a positive and significant effect on taxpayer compliance. Tax socialization significantly strengthens the relationship between tax service digitalization and taxpayer compliance. These findings suggest that the successful implementation of digital tax services depends not only on the adoption of technology but also on the effectiveness of tax socialization programs. The findings are expected to provide valuable input for local governments in developing more effective digital tax service policies to improve taxpayer compliance.
Co-Authors 03.25.03.0011 Angga Pangondian Sinaga 07.05.52.0067 Amelia Ima Susanti 07.05.52.0087 Ganny Frido Setiawan 07.05.52.0098 Muhammad Fitra Sutriaji 0725030030 Andre Budi Wicaksono 08.05.52.0108 Achmad Subari 08.05.52.0175 Irma Deviana 08.05.52.0181 Friszal Anggi Nurlindra 08.05.52.0190 Abdul Muis 08.05.52.0193 Alex Herdianto 08.3503.0704 Sarana Hadi Wibowo 0835030717 Nurul Afandi 0835030720 Filzah Zafiroh 09.05.52.0055 Desy Tri Ratnasari Kene 09.05.52.0065 Diah Retno Palupi 09.05.52.0137 Atim Hariati Supartono 09.05.52.0141 Yandytia Kusuma Aji Damanik 09.05.52.0171 Vaya Sekar Kemala 10.05.52.0005 Stephanie Gracia Sutiyanto 10.05.52.0009 Nisa Kamela 10.05.52.0057 Lia Novita Sari 10.05.52.0066 Adhitia Widiyanto 10.05.52.0142 Henry Adi Kurnianto 10.05.52.0146 Dyah Sawitri 10.05.52.0165 Dheny Indra Gunawan 10.05.52.0187 Septian Ardi Prabowo 11.05.52.0006 Dhisa Deviana 11.05.52.0010 Ratna Arsita Sari, 11.05.52.0010 11.05.52.0026 Herzegovina Amarta 11.05.52.0079 Lukitasari Winastuti, 11.05.52.0079 11.05.52.0099 Dita Septiana Sari 11.05.52.0129 Lintang Jingga Widua, 11.05.52.0129 11.05.52.0130 Novia Hari Wulandari 11.05.52.0168 Umi Dwi Susanti 11.05.62.0003 Desy Nurkhasanah 11.05.62.0006 Aprilia Pancawati 11.42.02.0092 Elysabeth Irma Lestari Wameyop 12.05.52.0001 Amalia Rahmawati, 12.05.52.0001 12.05.52.0027 Winda Plorensia Amilia. P, 12.05.52.0027 12.05.52.0053 Yuli Widiastuti, 12.05.52.0053 Achmad Badjuri Afifatul Jannah Afri Mei Saputra, 13.05.52.0107 Agustina Mutia Ahmadani Syah Melenio Rohim Alfasadun Alfasadun Aliuk, Stefania Sri Putri Alvina Damayanti Anggi Nadila Putri Anggit Wahyu Pambudi., 14.05.52.0236 Anggraeni, Firda Anisa Sekar Pramesti Anugerah Adhipratama, Agung Ardinata, Muhamad Ardisa Safira Ariani, Nenny Arief Himmawan Dwi Nugroho Ariyani Indriastuti, Ariyani Ashobah, Siti Nur Fajriah Askar Yunianto Astini, Yuli Aulia Muqsita Majid, 08.3503.0702 Aulia Muqsita Majid, 08.3503.0702 Aulia Nastiti Aulia, Garinda Bambang Sutejo Caecilia Srimindarti Caecilia Srimindarti Cahyani Nuswandari Cahyani, IgnatiaKusuma Catur Ragil Sutrisno Ceacilia Srimindari Ceacilia Srimindarti Ceacilia Srimindarti Ceacilia Srimindarti Ceacilia Srimindarti, Ceacilia Cici Andriani Widyaningsih Dewa Kusuma Wijaya Dewi Gayatri Mandasari, 12.05.52.0229 Dewi Gayatri Mandasari, 12.05.52.0229 Dhevita Niken Hapsari dhiah putri wulandari Dhisa Deviana, Dhisa Diana, Ni'mah Dini Tsaa Afnitasari Ella Rahmawati, 14.05.52.0299 Ella Rahmawati, 14.05.52.0299 Eny Rufiyad Mawati, 13.05.52.0043 Eny Rufiyad Mawati, 13.05.52.0043 Etna Nur Afri Yuyetta Faradila Rahma Fauzi, Restu Ismail Firdaus DamasSeptio Ardiansyah Greg Anggana Lisiantara Greg Anggana Lisiantara Greg Anggana Lisiantara Gregorius Anggana Lisiantara Gregorius Anggana Lisiantara Gunawan, Philip Austin Hanan Rana Putri Zaidi Haniatus Sa’diyah, 13.05.62.0009 Haniatus Sa’diyah, 13.05.62.0009 Hanifah Fara Hardian Nurul Agustin, 12.05.52.0173 Hardian Nurul Agustin, 12.05.52.0173 Haryanto, Maria Yosaphat Dedi Hascaryo Pramudibyanto Heni Sumiyati, 13.05.52.0171 Heni Sumiyati, 13.05.52.0171 Heri Sutanto Ida Ariyani Ida Kristiana Ida Nurhayati Ignatia Kusuma Cahyani, 15.05.52.0124 Indira Djanuarti Indri Nur Wakhidati Indri Nur Wakhidati, 12.05.52.0099 Indri Nur Wakhidati, 12.05.52.0099 Intan Isnaeni, 14.05.52.0096 Ira Setiawati Ira Setiawati Iszardani, Cindy Gustiara Jaeni Jaeni Jannah, Afifatul Kartini Kartini Khanifah Khanifah Khanifah Khanifah Khotrunida, Alisa Kristiana, Ida Kristiana, Ida Kusuma Wijaya, Dewa Laeli Atikha Riza Lisiantara, Gregorius Anggana Lulukil Maknun, 14.05.52.0241 Lutfi Surya Kusuma M. Zulflrman Hasibuan Ma'sum, Muhammad Ali Marhamah Marhamah Maria Goretti Kentris Indarti Maryono Maryono Menggalawati, Solechah Dwi Moch Irsad Nabiya, Sabrilla Zunia Novita Mariana O., Rachmawati Meita Pramesti, Anisa Sekar Putri, Meyda Putri, Septian Eka Rachmawati Meita O. Rachmawati Meita Oktaviani Rachmawati Meita Oktaviani Rachmawati Meita Oktaviani Rachmawati Meita Oktaviani Rachmawati Meita Oktaviani Rachmawati Meita Oktaviani Rachmawati Meita Oktaviani Ravenski Nadia Friesta, 13.05.52.0199 Ravenski Nadia Friesta, 13.05.52.0199 Regas, Roshan Retno Ika Sundari, Retno Ika Rizkiyani, Nur Fajriyah Rosza, Rosza Dewanti RR Dewi Handayani Rr. Tjahjaning Poerwati Rufiyad Mawati, Eny Rufiyad Mawati, Eny Septi Anggraeni Septianingrum Nisa SET, Fuad Shalina Qinta Pratiwi Sherly Anggreani Sholecha, Falah Nazi' Siti Purwaningsih, 12.05.52.0222 Siti Purwaningsih, 12.05.52.0222 Sri Anugrah Natalina, Sri Anugrah Sri Mulyani, 14.05.52.0283 Sri Sudarsi Srimindari, Ceacilia Srimindarti, Caecilia Srimindarti, Ceacilia Suhadi Suhadi Sulasminingsih, Sulasminingsih Sulastri Sulastri , Sulastri Sulastri Sulastri Sunarto Sunarto Sunarto Sunarto Syaifudin Al Fajari Tia Fatmawati, 13.05.52.0082 Tia Fatmawati, 13.05.52.0082 Tiara Diva Permata Tjahjaning Poerwati Tjahyono, Rudi Umi Nur Arofah, 13.05.52.0075 Umi Nur Arofah, 13.05.52.0075 Vina Natasya Wening Tiyas Kusumawati, 12.05.52.0188 Wening Tiyas Kusumawati, 12.05.52.0188 Widiatmoko, Jacobus Widyartati, Penta Widyawati Widyawati Winda Plorensia A.P Woro Hestiningsih Yohanes Septo Wahyu Kristiyan, 12.05.52.0201 Yohanes Septo Wahyu Kristiyan, 12.05.52.0201 Yohanes Sri Guntur Youdhi Prayogo Zati Rizka Fadhila