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All Journal Jurnal Pendidikan Jasmani Indonesia Jurnal Siasat Bisnis Jurnal Sport Science Jurnal Pendidikan Jasmani Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Jurnal Mahasiswa Sosiologi Jurnal Pendidikan: Teori, Penelitian, dan Pengembangan Jurnal Sport Science Edcomtech Jurnal Kajian Teknologi Pendidikan Jurnal Pendidikan Jasmani Widya Cipta : Jurnal Sekretari dan Manajemen JURNAL MANAJEMEN MOTIVASI SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal SOLMA Gelanggang Pendidikan Jasmani Indonesia Ekspresi Seni : Jurnal Ilmu Pengetahuan dan Karya Seni SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi KOMIK (Konferensi Nasional Teknologi Informasi dan Komputer) JOURNAL OF SCIENCE AND SOCIAL RESEARCH JURNAL TEKNOLOGI DAN ILMU KOMPUTER PRIMA (JUTIKOMP) Journal of Humanities and Social Studies JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Building of Informatics, Technology and Science International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Sport Science and Health Multilateral: Jurnal Pendidikan Jasmani Dan Olahraga Indonesia Journal of Sports and Physical Education GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Jurnal Graha Pengabdian Jurnal Scientia Jurnal Ecogen Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Journal Coaching Education Sports Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Teknologi Sistem Informasi dan Sistem Komputer TGD Instal : Jurnal Komputer Jurnal Pengabdian kepada Masyarakat Bina Darma Behavioral Accounting Journal Citius: Jurnal Pendidikan Jasmani, Olahraga, Dan Kesehatan International Journal of Management Science and Information Technology (IJMSIT) Indonesian Journal of Multidisciplinary Science Jurnal Ekonomi dan Bisnis Digital (MINISTAL) International Journal of Islamic Business and Management Review Jurnal Akuntansi dan Keuangan Jurnal Nasional Teknologi Komputer Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Journal of Accounting and Finance Management (JAFM) Jurnal Hasil Pengabdian Masyarakat (JURIBMAS) Journal of Islamic Economics Lariba Jurnal Mahasiswa Manajemen dan Akuntansi Eduvest - Journal of Universal Studies Jurnal Bintang Pendidikan Indonesia Jurnal Ekonomi, Bisnis, dan Akuntansi Proceeding Mercu Buana Conference on Industrial Engineering JURNAL PENDIDIKAN OLAHRAGA IIJSE Jayabama: Jurnal Peminat Olahraga Management Analysis Journal PROMOTIF: Jurnal Pengabdian Kepada Masyarakat AJCD E-Jurnal Akuntansi
Eko Hariyanto
Universitas Negeri Malang
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Neuroscience Physics Public Health Social Sciences Other

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Pengaruh Pajak Restoran, Pajak Hiburan, Pajak Hotel Terhadap Pendapatan Asli Daerah Provinsi Kalimantan Selatan BRILLIANT ADIN RIJJAL; Novi Dirgantari; Eko Hariyanto; Edi Joko Setyadi
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 1 (2024): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v17i1.1944

Abstract

In the execution of regional autonomy, local taxes and levies stand as crucial sources of local revenue aimed at financing various endeavors of local governance. The South Kalimantan Provincial Government has regional financial challenges in the future, in increasing the independence and optimization of its local taxes in order to increase PAD. The aim of this research was to investigate the impact of entertainment tax, restaurant tax, and hotel tax on regional original income. This study employed quantitative methods, utilizing secondary data extracted from the South Kalimantan regional government financial report (LKPD) spanning from 2019 to 2021.The sampling technique used is a saturated sample. the regression test results prove that restaurant and entertainment taxes have no effect on (PAD) while hotel taxes have a positive effect on (PAD). The limitation of this study is that the independent variables used are limited to three types of local tax variables, namely restaurant, entertainment and hotel taxes, without making demographic factors, area and income level as intervening or moderating variables. Local taxes will be able to have a positive influence if supported by adequate demographic and geographic factors.
The Influence of Leadership Style, Organizational Culture, and Compensation on Employee Performance Through Motivation as an Intervening Variable (at PT. BPR Surya Yudhakencana in Banjarnegara) Triana, Wahyu; Rachmawati, Erny; Hariyanto, Eko; Fakhruddin, Iwan
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.5016

Abstract

Human resources are one of the resources within a company, namely all the people who carry out activities. The purpose of this research is to analyze the influence of leadership style, organizational culture, and compensation on employee performance through motivation as an intervening variable at PT. The population of this study was employees of PT BPR Surya Yudhakencana Banjarnegara. Sampling in this study used an accidental sampling technique, while the data obtained in this study was processed statistically using Structural Equation Modeling (SEM). The sample obtained was 110 respondents, this research concluded that Organizational Culture and Leadership Style had a positive effect on motivation, while Compensation did not affect Motivation. Organizational culture and leadership style have a positive effect on employee performance, while compensation does not affect employee performance. Motivation has a positive effect on employee performance, organizational culture, and leadership style have a positive effect on performance through motivation as an intervening variable and compensation does not affect employee performance through motivation as an intervening variable. Therefore, researchers suggest adding other variables that can influence employee performance.
The Effect of Sales Growth, Free Cash Flow, Operating Capacity, and Liquidity on Financial Distress Astuti, Widia; Hariyanto, Eko; Pramono, Hadi; Inayati, Nur Isna
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.5455

Abstract

Financial distress describes the condition of the company's financial decline before it went bankrupt. This research aims to test the influence of Sales Growth, Free Cash Flow, Operating Capacity, and Liquidity on Financial Distress in state-owned companies listed on the Indonesia Stock Exchange in 2019-2022. This type of research is a quantitative study with secondary data obtained from the Indonesian Stock Exchange. The sampling method in this study used a purposive sampling method that produced 43 observation samples at state-owned companies in 2019-2022. Tests in this study used multiple linear regression analysis methods with SPSS as a research test tool. Research results show that Sales Growth and operating capacity do not significantly affect financial distribution. Meanwhile, free cash flow and liquidity significantly positively affect financial distribution.
Penguatan Digitalisasi Pembelajaran Bagi Guru dan Siswa di Sekolah Menengah Kejuruan berbasis Higher Order Thinking Skill (HOTS) Rahmaniar, Rahmaniar; Wahyuni, Sri; Hariyanto, Eko
Jurnal SOLMA Vol. 12 No. 1 (2023)
Publisher : Universitas Muhammadiyah Prof. DR. Hamka (UHAMKA Press)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/solma.v12i1.11105

Abstract

Background: Penguatan digitalisasi pembelajaran pada program Kegiatan Kemandirian Masyarakat (KKM) dilakukan kepada guru dan siswa SMKS Imelda Medan. Kegiatan dengan guru yaitu pelatihan bidang prinsip desain sekaligus assessment uji kompetensi oleh mitra pendukung Lembaga Sertifikasi Profesi (LSP) teknologi digital, sedangkan kegiatan siswa dilakukan pelatihan pembuatan simulasi berbasis perangkat lunak power simulation. Kegiatan dilaksanakan bertujuan melatih ketrampilan 4C. Kompetensi 4C yaitu keterampilan berpikir kreatif (creative thinking), berpikir kritis (critical thinking), komunikasi (communication), dan kolaborasi (collaboration) bagi guru dan siswa. Metode: Metode pelaksanaan dilakukan dengan pelatihan dan pendampingan langsung ke mitra SMKS Imelda serta uji kompetensi guru di laboratorium komputer, meliputi bidang pelatihan prinsip prinsip desain dan komunikasi. Indikator keberhasilan kegiatan diukur dengan wawancara dan penyebaran angket kepada peserta pelatihan, serta usulan peserta ke BNSP untuk mem peroleh sertifikasi kompetensi bidang desain. Hasil: Hasil kegiatan 20 guru memperoleh hasil baik dalam pelatihan dan telah diusulkan untuk mendapatkan sertifikasi keahlian, sedangkan bagi siswa, perangkat lunak yang digunakan telah dinilai praktis oleh siswa SMK pada poin 0.837  pada katagori baik. Dari hasil kegiatan dapat disimpulkan bahwa pelatihan pendapingan desain bagi guru dan simulasi bagi siswa berdampak terhadap implementasi ketrampilan berpikir kritis dalam mewujudkan kemampuan guru dan siswa membuat desain dan simulasi dengan bantuan perangkat lunak, terindikasi dari hasil capaian program KKM.
PENGARUH PENGUNGKAPAN ISLAMIC SOCIAL REPORTING, CORPORATE SOCIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN BANK UMUM SYARIAH Shofiyatun, Yeni; Fakhruddin, Iwan; Hariyanto, Eko; Hapsari, Ira
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.12914

Abstract

The aim of this research was to analyze the influence of disclosure of Islamic Social Reporting (ISR), Corporate Social Responsibility (CSR), Independent Board of Commissioners (DKI) and Sharia Supervisory Board (DPS) on Financial Performance in Sharia Commercial Banks. This type of research is quantitative research. The population in this research is Sharia Commercial Banks in Indonesia which are registered with the Financial Services Authority (OJK) from the 2018-2022 period. The number of samples used were 66 data of 15 bank in Indonesia. The sampling technique used was purposive sampling. The data collection method is observation through data analysis techniques using E-views 12. The results of this study show that (1) Islamic Social Reporting (ISR) has no effect on financial performance, (2) Corporate Social Responsibility (CSR) has an effect positively on the financial performance, (3) the Board of Independent Commissioners (DKI) has a positive influence on the financial performance, (4) the Sharia Supervisory Board (DPS ) has no effect on the financial performance.
Investment Manager's Ability and Characteristics of Mutual Funds as Determinants of Sharia Stock Mutual Fund Performance in Indonesia Latifah, Halim Pandu; Hariyanto, Eko; Rachmawati, Erny; Pratama , Bima Cinintya
Eduvest - Journal of Universal Studies Vol. 6 No. 1 (2026): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v6i1.52029

Abstract

As a country with the largest Muslim-majority population worldwide, Indonesia is the most promising market for Islamic-based products. This study examines the effects of fund manager skills and fund characteristics on Islamic mutual fund performance in Indonesia. Quantitative analysis tested stock selection skill, market timing ability, expense ratio, fund age, and fund size using multiple linear regression on panel data (2018–2022) from 13 purposively sampled funds (65 observations), analyzed with EViews 12. Data sourced from fund reports, Bank Indonesia (BI), and OJK. The Treynor-Mazuy model measured manager abilities; Sharpe ratio assessed performance. Results show stock selection skill (coeff. = 1.198, p = 0.0005) and expense ratio (coeff. = 4.618, p = 0.0905) significantly positively affect performance, with stock selection having the strongest impact. Market timing (p = 0.6861), fund age (p = 0.2336), and size (p = 0.4920) are insignificant. Adjusted R-squared (0.178621) explains 17.8% of variation. Findings urge prioritizing stock selection and research over market timing or size expansion.
Pengaruh Keputusan Investasi, Opini Audit, Pertumbuhan Penjualan Terhadap Nilai Perusahaan dimoderasi Ukuran Perusahaan Junita, Velia; Joko Setyadi, Edi; Hariyanto, Eko; Isna Inayati, Nur
Journal of Accounting and Finance Management Vol. 6 No. 5 (2025): Journal of Accounting and Finance Management (November - December 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i5.2895

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh keputusan investasi, opini audit, pertumbuhan penjualan terhadap nilai perusahaan, dengan ukuran perusahaan sebagai variabel moderasi, pada perusahaan manufaktur sektor barang dan konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2021-2024. Sampel pada penelitian ini terdapat 43 perusahaan dan menghasilkan data sebanyak (43×4) 172 data observasi. Penelitian ini menggunakan pendekatan kuantitatif dengan metode Generalized Least Square (GLS model Random Effect dan MRA untuk menguji efek moderasi. Hasil penelitian menunjukan bahwa keputusan investasi tidak berpengaruh terhadap nilai perusahaan, opini audit berpengaruh negatif terhadap nilai peusahaan, pertumbuhan penjualan berpengaruh positif terhadap nilai perusahaan. Ukuran perusahaan mampu memoderasi hubungan pertumbuhan penjualan terhadap nilai perusahaan, sedangkan ukuran perusahaan tidak mampu memoderasi pengaruh keputusan investasi, opini audit, pertumbuhan penjualan terhadap nilai perusahaan.
Pengaruh Corporate Social Responsibility, Leverage dan Profitabilitas Terhadap Penghindaran Pajak Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Wiliyanti, Juni; Kusbandiyah, Ani; Hariyanto, Eko; Hapsari, Ira
Journal of Accounting and Finance Management Vol. 6 No. 6 (2026): Journal of Accounting and Finance Management (January - February 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i6.2956

Abstract

Pajak merupakan sumber utama penerimaan negara yang berperan penting dalam mendukung pembiayaan pemerintah dan pembangunan nasional. Namun, praktik penghindaran pajak oleh perusahaan masih menjadi permasalahan serius yang berdampak pada penerimaan negara dan keadilan fiskal. Penelitian ini bertujuan untuk menganalisis pengaruh Corporate Social Responsibility (CSR), leverage, dan profitabilitas terhadap penghindaran pajak dengan ukuran perusahaan sebagai variabel moderasi pada perusahaan sektor industri yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder berupa laporan keuangan dan laporan keberlanjutan perusahaan selama periode 2021–2024. Sampel penelitian terdiri dari 48 perusahaan sektor industri dengan total 192 data observasi yang diperoleh melalui teknik purposive sampling. Analisis data dilakukan menggunakan regresi data panel dan Moderated Regression Analysis (MRA) dengan bantuan perangkat lunak Stata versi 17. Hasil penelitian menunjukkan bahwa CSR, leverage, dan profitabilitas berpengaruh negatif terhadap penghindaran pajak. Selain itu, ukuran perusahaan tidak memoderasi hubungan CSR dan leverage terhadap penghindaran pajak, namun terbukti memperlemah hubungan antara profitabilitas dan penghindaran pajak. Temuan ini mengindikasikan bahwa perusahaan dengan tanggung jawab sosial yang baik, kinerja keuangan yang kuat, dan skala usaha yang besar cenderung memiliki tingkat kepatuhan pajak yang lebih tinggi. Penelitian ini diharapkan dapat memberikan kontribusi bagi pengembangan literatur perpajakan serta menjadi bahan pertimbangan bagi otoritas pajak dan manajemen perusahaan dalam meningkatkan kepatuhan pajak.
The Effect of Audit Quality, Financial Stability, and Audit Committee on Financial Statement Fraud (Case Study of Banking Companies Listed on the IDX in 2021-2023) Dewi, Meylisa Kusuma; Wahyuni, Sri; Hariyanto, Eko; Winarni, Dwi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.8446

Abstract

This study aims to analyze the influence of Audit Quality, Financial Stability, and Audit Committee on Financial Statement Fraud in banking sector companies listed on the Indonesia Stock Exchange (IDX). Financial statement fraud was measured using the Beneish M-Score method, categorized as a dummy variable. This study employed a quantitative approach and secondary data obtained from the companies' financial statements. The sampling technique used was purposive sampling, with a sample size of 31 companies meeting the criteria for the 2021-2023 period. Data analysis was performed using logistic regression using SPSS 23. The results of this study indicate that financial stability has a significant effect, while audit quality and the audit committee have no significant effect on financial statement fraud.
Analysis Of Factors Affecting Carbon Emission Disclosure With Good Corporate Governance As A Moderating Variable Anggun Putri Aprilia; Sri Wahyuni; Hariyanto, Eko; Azizah, Siti Nur
E-Jurnal Akuntansi Vol. 36 No. 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i01.p08

Abstract

This study examines the effects of profitability, company size, and environmental performance on carbon emission disclosure in transportation companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024, with GCG as the moderating variable. The study population consisted of 38 companies, and a purposive sample of 27 was selected, yielding 135 data points. This study is based on secondary data from annual and sustainability reports, with analysis using multiple linear regression and Moderated Regression Analysis (MRA) under the classical assumption tests. The results indicate that company size and environmental performance affect carbon emissions disclosure, whereas profitability does not. GCG is proven to strengthen the relationship between profitability and company size, while it does not moderate environmental performance on carbon emissions disclosure. These findings show that GCG plays an essential role in improving the transparency and accountability of carbon emissions reporting.
Co-Authors - Mardianto Abadisukur, Ilham Abdillah Nuruddin Abdul Khaliq Adi Pranoto, Adi Afandi, Afdi Afdi Afandi Agus Gatot Subiantoro Agus Tomi Agus Tomi Ahadi Priyohutomo Ahmad Hasan Walinono, Ahmad Hasan Akbar, Muhammad Rayhan Alifia Akbar, Ricky Anugrah Akhmad Khusaeri Alex Juwanda Pratama Ali, Abdulmalek Amir Amir Andhi Zakariya Utama Andi Darmawan Andif Victoria, Andif Victoria Andysah Putera Utama Siahaan Angga Bramansta Putrantana Angga, Prayogi Dwina Anggun Putri Aprilia Ani Kusbandiyah Anita Wulandari, Anita Annisa Ilma Hartikasari Arief Darmawan Arif Budi Raharjo Arif Wibowo Arizal Kurniawan Arizal Kurniawan Aryadita, Putriana Hadi Aryani, Putri Asim Asim, Asim Awal Akbar Jamaluddin Badawi, Afif Baihaqi, Ja'far Batubara, Supina Bima Cinintya Pratama BRILLIANT ADIN RIJJAL Budi Santoso, Suryo Budi, Suryo Cahyani, Fatma Intan Cahyanti, Frisma Dwi Cahyati, Nunuk Nur Cahyo Nugroho Sigit Chairul Rizal chaniago, fandy alfian Chatarina Umbul Wahyuni Citra Dewi Damayanti Darmeli Nasution Dawud, Vincentius Wiyang G. W. A. N. Debby Arieangga Pratama Desiana Merawati Dewi, Meylisa Kusuma Dirgantari, Novi Dwi Fitri Cahyaningsih Dwi Winarni Edi Joko Setyadi Erny Rachmawati Fahmi Arif Ashfahany Fahrial Amiq Farrasoya, Maitsa Fatmah Bagis Fatoni, Rizal Ahmad Fauzan, Muhammad Abilio Ferdiyanto, Hendra Firda Fitriana Firdaus Soffan Hadi Fitriati, Azmi fredy, rafles jhon Ganda, Ricky Gilang Permana Hadi Pramono Hapsari, Ira Hardiyanto Wibowo Hardiyanto Wibowo, Hardiyanto Hariyoko Hartikasari, Annisa Ilma Hasan, Humaid Ali Hasibuan, Peronika Br Herlina Ike Oktaviani Herni Justiana Astuti Humiras Hardi Purba Huslah, Huslah I Nengah Sudjana I Nengah Sudjana I Nengah Sudjana, I Nengah Ian Rizky Maulana Icuk Rangga Bawono Ida Soraya Imam Hariadi Inayati, Nur Isna Isna Inayati, Nur Iswanto, Ochadifa Salsabila Iwan Fakhruddin Jadhug Bangun Saputra Joko Setyadi, Edi Julian, Derry Junita, Velia Juraida Juraida, Juraida Justiana Astuti, Herni Kardiyanto, Deddy Whinata Khongrungchok, Arus Khumaira Marsyahidah Badu Klarasati, Titi Kurniawan, Fahmi Lalu Moh Yudha Isnaini Latifah, Halim Pandu Latiful Khobir Farokie Linggo Jiventino Yono Prayogo Lisgianti, Ayu Litardiansyah, Bagus Aji Luthfi Arie Widzayanto M. E. Winarno Maduwu, Nifoera-Era Mashuri, Imam Mauluddin, Geri Garyadina Mayang Sari, Rahayu Mayasari, Nova Megha Mahatma Dany Mila Purwaningsih Muhammad Amin Muhammad Teguh Prasetyo Muhammad Zen, Muhammad Muhammadin, Alief Syafrizal Mujiyono Mujiyono Munawar, M. Alfian Jauhar Naelati Tubastuvi Naufalin Nafisah Novi Dirgantari Nur Hidayat, Taufik Otto Fajarianto Pandansari, Tiara Pasaribu, Saddam Husen Romadon Pramudya, Jidan Prayogi Dwina Angga Proboningrum Wuragil Kuning Putra, Hendi Buwana Putra, Nur Samsudin Jaya Ilhami Putri, Syavika Nurcahyani Putro, Bagus Cahyono Rahardian, Mardhika Rista Rahmaniar Rahmaniar, Rahmaniar Rahmawati, Dewi Fitri RAJIP MUSTAFILLAH RUSDIYANTO Ramdhani Larasati, Lintang Ratno Purnomo Riadani, Ahmad Riki Ririd Tsalis Mutaqin, Ririd Tsalis Rizwan Zakki Adzkar Rizwan Zakki Adzkar Rizwan Zakki Adzkar, Rizwan Zakki S, Agus Gatot S. Sugiharto Saichudin Saichudin Saichudin Saichudin Saichudin Saichudin Saichudin Saichudin, Saichudin Santoso, Slamet Eko Budi Sapto Adi Saputra, Lulut Gilang Saputri, Elma Dwi Sarif, Muhammad Irfan Setyadi, Edi Joko Setyadi, Edi Joko Shofiyatun, Yeni Singgih Saptadi Siti Nur Azizah, Siti Nur Sitorus, Zulham Sri Purnami Sri Wahyuni Sri Wahyuni Sugianto, Nurunnisa Ayung Prinika Sugiharto Sugiharto SUGIYANTO Sungkar, Hani Lutpiah Supina Batubara Supiyandi Supiyandi Suryo Budi Santoso SURYO Budi Santoso Tatok Sugiarto Titin Mega Andini Siahaan Usman Wahyudi Vara, Laetia Devara Chairunisa Wahyu Nadia Nur Khasanah Wahyu Triana Wakhudin, Wakhudin Wardana, Defa Nanda Wasis Djoko Dwiyogo Wicaksono, Ajeng Suko Wicaksono, Devita Aprilia Wida Purwidianti Widia Astuti Wiliyanti, Juni Wirayuda, Satria Zhafira Indiansyah Zihan Novita Sari