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Policy Diffusion of Environmental Performance: Economic and Institutional Determinants in Emerging Markets Ika Sulistyawati, Ardiani; Himmawan Dwi Nugroho, Arief
Advances in Environmental Innovation Vol. 1 No. 2 (2024): ANEVA-December
Publisher : Analisis Data Innovation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/aneva.v1i2.201

Abstract

Purpose – We investigate major economic and institutional determinants of environmental policy diffusion among emerging markets in this study.Design/methodology/approach – Using panel data from 15 emerging markets and applying a fixed-effects regression model and Granger causality tests, this analysis investigates the determinants of environmental performance of emerging economies in relation to economic growth, investment in the environment, institutional quality, international pressure and public awareness. EPI, IEA, United UNEP.Findings – The outcomes indicate that institutional quality and public awareness of improving environmental performance has a significant impact, while economic growth and investment environment also play a furthering role. However, external pressure is a context-limited, variable, constraining force. They suggest institutional strength and public involvement matter more than outside pressure to explain which policies stick.Originality/value – This study develops novel insights into the mechanisms of environmental policy diffusion by integrating the economic and institutional perspectives. It underscores the need for governance reforms, public engagement, and economic alignment to speed up sustainability progress.Research Implications – The study emphasises that policymakers need to focus on institutional development, informed public participation and targeted economic policies to improve environmental outcomes. Future research should explore the role of transnational cooperation and sector-specific policies in promoting sustainability.
Implikasi Peran Financial Technology Dalam Meningkatkan Efektivitas Sistem Informasi Akuntansi Hanifah, Risti Ulfi; Rizkiana, Citra; Agusrina, Yohana; Sulistyawati, Ardiani Ika; Santoso, Aprih
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.1792

Abstract

  In the era of internet technology, it has a lot of impact on all lines of the company's sector and daily life, one of which is the existence of supporting applications that can be used with the aim of helping in carrying out daily activities. In addition, the development of digital technology is very influential in the order of life both in the social and economic fields, which initially in paying had to meet face to face and carry a certain amount of cash, now can make remote transactions in seconds. This era is called the era of digital economy or fintech which enters the age of time efficiency. The age and productivity of a human being have limits, a person can be said to be unable to be productive again at a certain period of time. If someone is said to be no longer productive, then that person can be said to be someone who has reached the retirement age limit. Of course, in this case, it requires adequate infrastructure support. Currently, the government has an Old Age Savings program and a pension program for someone who has entered the retirement age limit. PT Taspen is one of the companies that organizes and manages pension funds, especially for the State Civil Apparatus (ASN). In the era of internet technology, it has a lot of impact on all lines of the company's sector and daily life, one of which is the existence of supporting applications that can be used with the aim of helping in carrying out daily activities. In addition, the development of digital technology is very influential in the order of life both in the social and economic fields, which initially in paying had to meet face to face and carry a certain amount of cash, now can make remote transactions in seconds. This era is called the era of digital economy or fintech which enters the age of time efficiency. The age and productivity of a human being have limits, a person can be said to be unable to be productive again at a certain period of time. If someone is said to be no longer productive, then that person can be said to be someone who has reached the retirement age limit. Of course, in this case, it requires adequate infrastructure support. Currently, the government has an Old Age Savings program and a pension program for someone who has entered the retirement age limit. PT Taspen is one of the companies that organizes and manages pension funds, especially for the State Civil Apparatus (ASN). This research took the object at PT Taspen (Persero) KCU Semarang. The purpose of this study is to find out how fintech is used in organizing and managing pension funds. This research is qualitative research, with research methods using interview techniques. There were 3 participants, consisting of financial head sector, customer service and human resource department. In testing data credibility, researchers use riangulation of data sources and trigulation of data collection techniques. The results of this study show that PT Taspen already has fintech application facilities that are used for retirees easily and can be applied properly, and there are facilities for visiting participants' homes for participants who are sick and cannot take pension funds. On the other hand, financial management using fintech has been implemented well and efficiently, so that financial transparency and accountability are well controlled and monitored. However, based on interviews in customer service, there are obstacles in the file that are not appropriate and there is a passive account attachment  
Pengungkapan Perubahan Iklim Industri Pertambangan: Adakah Peran Struktur Kepemilikan? Ariani, Kurnia Rina; Sulistyawati, Ardiani Ika; Wijayanti, Rita
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.1931

Abstract

This study intends to examine how ownership structure affects the amount of disclosure on climate change in the mining sector listed on the Indonesia Stock Exchange from 2018 to 2022. Purposive sampling was used to select a sample of 44 businesses, yielding 216 imbalanced observation data in all. The websites of each company's annual reports are used to gather secondary data. Items for disclosing climate change were taken from Darus, Mohd Zuki, and Yusoff's (2020) declaration of carbon emissions. To find out how much information corporations were disclosing about climate change, content analysis techniques were used. According to the study's findings, just 16.33% of climate change information is now disclosed. To test the theory, panel data regression using a random effect model technique was used. The results highlight the important part that institutional investors have played in pressuring businesses to disclose climate change. Foreign ownership, meanwhile, was determined to have no effect. The findings of this study have indirect repercussions for managers who must consider the low level of investor-required disclosure of climate change as a substantial factor in investment choices. Additionally, legislative rules might be included recognising the crucial contribution that institutional investors contribute to promoting corporate disclosure performance. Keywords: Carbon Emission; Climate Change Disclosure; Content Analysis; Mining Industry; Ownership Structure
KAJIAN EMPIRIS FAKTOR-FAKTOR PENENTU KEMANDIRIAN KEUANGAN DAERAH Sulistyawati, Ardiani Ika; Illyasa, Nizar; Santoso, Aprih; Dwi Nugroho, Arief Himmawan; Gusmao, Cristino
Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Vol. 5 No. 1 (2024): Jurnal Akuntansi Dan Bisnis Indonesia (JABISI)
Publisher : Program Studi Akuntansi Institut Bisnis dan Informatika (IBI) Kosgoro 1957

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55122/jabisi.v5i1.1266

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pajak daerah, retribusi daerah, dana alokasi umum, dan belanja modal terhadap kemandirian keuangan daerah pada kabupaten/kota di Provinsi Jawa Tengah Tahun 2019-2022. Populasi yang digunakan dalam penelitian ini adalah pemerintah kabupaten/kota di Provinsi Jawa Tengah. Metode pengambilan sampel dalam penelitian ini adalah sensus atau total sampling yang artinya seluruh populasi dijadikan sampel penelitian yaitu 29 kabupaten dan enam kota di Provinsi Jawa Tengah. Penelitian ini dilakukan selama empat tahun, yaitu pada tahun 2019-2022. Penelitian ini menggunakan data sekunder Laporan Realisasi APBD Pemerintah Provinsi Jawa Tengah. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa pajak daerah, retribusi daerah, dan belanja modal secara parsial mempunyai pengaruh signifikan dan positif terhadap kemandirian keuangan daerah. Sedangkan secara parsial dana alokasi umum berpengaruh signifikan dan negatif terhadap kemandirian keuangan daerah.
Instagram as Social Media and His Role in The Tourism Promotion Santoso, Aprih; Sulistyawati, Ardiani Ika; Vydia, Vensy
Indonesian Journal of Business and Entrepreneurship Vol. 8 No. 3 (2022): IJBE, Vol. 8 No. 3, September 2022
Publisher : School of Business, IPB University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/ijbe.8.3.415

Abstract

The Covid-19 pandemic has brought significant changes in all fields, including the tourism sector. This qualitative descriptive study aims to describe tourism promotion through Instagram social media in the city of Semarang. This research is a qualitative descriptive study. Since the research was still ongoing during the Covid-19 pandemic, the research was carried out using an online system using the Questionnaire and Interview instrument which was also conducted online through the WA application. The informants are Instagram account admins, Instagram social media users, academics in the tourism sector, and travel agencies that use Instagram social media as a promotional medium. The result of the research is that tourism promotion in Semarang City through Instagram social media is carried out by designing content, determining platforms, designing programs, program applications, and monitoring and evaluation. Keywords: promotion, Instagram, tourism, content, covid
The Role of Pentagon Fraud in Detecting Fraudulent Financial Statements Rimadanti, Shevina; Santoso, Aprih; Sulistyawati, Ardiani Ika
Golden Ratio of Finance Management Vol. 2 No. 2 (2022): April - September
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v2i2.185

Abstract

Pentagon fraud is one type of financial fraud that occurs in companies. Pentagon fraud occurs when a company hides or deceives financial statements to reduce the amount of taxes it must withhold or to increase the value of the company for investors report. The purpose of this study was to examine and analyze the effect of the pentagon fraud variable on financial statement fraud with the dependent variable proxy being F-Scores. While the independent variables used in this study are financial stability (ACHANGE), financial target (ROA), nature of industry (RECEIVABLE), ineffective monitoring (BDOUT), change in auditor (CPA), change in directors (DCHANGE), and the frequent number of the CEO's picture (CEOPIC). This research use samples of consumption sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2016–2020. By using purposive sampling, there are 55 samples from 11 companies. The data analysis method used multiple linear regression analysis, with hypothesis testing t-test, f-test, descriptive test, coefficient of determination. The results of this research shows that financial stability, ineffective monitoring, change in auditor, and change in direction have no significant influence on financial fraud statements. But financial target, nature of industry, and frequent number of CEO's picture have significant influence on financial fraud statement.
The Influence of Social Norms on Debt Behavior, With Intervention in Debt as an Intervening Variable Santoso, Aprih; Sulistyawati, Ardiani Ika
Jurnal Mamangan Vol 12, No 1 (2023): Jurnal Ilmu Sosial Mamangan Accredited 3 (SK Dirjen Ristek Dikti No. 158/E/KPT/
Publisher : LPPM Universitas PGRI Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22202/mamangan.v12i1.6386

Abstract

The main problem of this research is whether interest can play a role in mediating social norms in one's behavior. The research objective was to examine the influence of social norms on indebtedness behavior in the Semarangan batik UMKM community, with interest in debt as a mediating variable. The theory used in this research is the TPB theory. The research method is: the population of all Semarangan batik UKM community entrepreneurs who owe Wibawa credit in the city of Semarang is 197 people and is also used as a research sample (census method). Data analysis method with the AMOS-25 program. The results showed that social norms had a positive and significant effect on interest, and social norms, interest in debt also had a positive and significant effect on debt behavior in the Semarangan batik UMKM community. The conclusion is that interest in debt is able to mediate the influence of social norms on debt behavior in the Semarangan batik UMKM community. The novelty of this research is the use of TPB theory in this social research, because so far TPB theory has been widely used in psychological research.
Analisis Faktor-Faktor Penentu Penghindaran Pajak Ika Sulistyawati, Ardiani; Kristianti Kiswanto, Fransiska Nanda
Jurnal Inovasi Pajak Indonesia Vol. 1 No. 1 (2024): JIPI-April
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/r2t43b59

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Karakter Eksekutif (KAE), Capital Intensity, Good Corporate Governance, dan Profitabilitas terhadap Penghindaran Pajak (Tax Avoidance) yang dihitung dengan menggunakan Cash Effective Tax Rate (CETR). Populasi dan sampel penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2019-2023. Kemudian, setelah dilakukan proses pemilihan sampel dengan menggunakan metode purposive sampling, maka diperoleh 200 data sampel. Metode yang digunakan dalam penelitian ini adalah dengan menggunakan metode kuantitatif dengan sumber data sekunder, yaitu mengumpulkan laporan keuangan atau annual report yang dipublikasikan di Bursa Efek Indonesia atau website masing-masing perusahaan. Pengujian hipotesis dalam penelitian ini menggunakan analisis regresi linier berganda. Berdasarkan analisis yang telah dilakukan dalam penelitian ini, maka dapat disimpulkan bahwa Karakter Eksekutif (KAE), Good Corporate Governance (GCG), dan Profitabilitas (ROA) tidak berpengaruh signifikan terhadap penggelapan pajak, sedangkan Capital Intensity (CIR) berpengaruh signifikan terhadap penggelapan pajak.
Kajian Empiris Faktor-Faktot Penentu Kepatuhan Wajib Pajak Orang Pribadi Sheli Indarwati, Pitri; Ika Sulistyawati, Ardiani
Jurnal Inovasi Pajak Indonesia Vol. 1 No. 1 (2024): JIPI-April
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/estz9r28

Abstract

Tujuan: Penelitian ini bertujuan untuk menyelidiki pengaruh Pemahaman, Kesadaran, Kualitas Pelayanan, Sanksi, dan Sosialisasi Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi, dengan fokus utama pada pemahaman dampak masing-masing faktor tersebut terhadap tingkat kepatuhan pajak individu.Metode: Penelitian ini menggunakan analisis regresi linier berganda. Data primer dikumpulkan dari 97 responden yang merupakan wajib pajak di suatu wilayah tertentu.Hasil: Analisis menunjukkan bahwa Pemahaman dan Kesadaran memiliki pengaruh signifikan terhadap kepatuhan wajib pajak, sedangkan Kualitas Pelayanan dan Sanksi tidak berpengaruh signifikan. Sosialisasi Pajak juga memiliki pengaruh signifikan terhadap kepatuhan wajib pajak.Kebaruan: Penelitian ini menambah wawasan baru mengenai faktor-faktor yang memengaruhi kepatuhan pajak individu, menyoroti pentingnya Pemahaman dan Kesadaran, serta mengidentifikasi keterbatasan pengaruh Kualitas Pelayanan dan Sanksi.Implikasi Praktis: Penelitian ini menekankan pentingnya edukasi dan sosialisasi untuk meningkatkan kepatuhan pajak. Hasil ini dapat membantu pemerintah dan lembaga terkait dalam merancang kebijakan yang lebih efektif guna meningkatkan penerimaan pajak negara.
STRESS LEVELS AND INCIDENCE OF HYPERTENSION IN PRODUCTIVE AGE DURING COVID-19 PANDEMIC IN BANJARNEGARA 2 PUBLIC HEALTH CENTRE Arifah, Istiqlal Nur; -, Sulistyawati
Indonesian Journal of Health Science Vol 8 No 1 (2024): March
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ijhs.v8i1.7112

Abstract

Hypertension is a world public health problem with a high prevalence of cases, especially in productive age. During the COVID-19 pandemic, there was an increase in comorbid cases, including hypertension, due to a lack of physical activity and psychological illnesses. One of the risk factors for hypertension is stress. This study aimed to determine the relationship between stress and the incidence of hypertension in the Banjarnegara 2 Health Center during the pandemic. This study used a cross-sectional design. As many as 65 participants were involved in this study that were selected using purposive sampling. A set of pre-tested questionnaires was adopted from DASS-42 to collect information from the respondents. Analysis was done using the Spearman rank correlation test. Most productive-age respondents during the pandemic at Puskesmas Banjarnegara 2 had moderate stress levels (41.5%), followed by normal high hypertension (38.5%). Spearman rank correlation test showed a significant relationship between stress levels and the incidence of hypertension in productive age during the pandemic in the region   Puskesmas Banjarnegara 2 with a p-value of   0.000 (p<0.05). This result showed a positive and robust correlation of 0.743, meaning that stress levels were associated with the incidence of hypertension in productive age during the pandemic.
Co-Authors Abdul Karim Adhitya Hendra Adi Mulya, Vinka Dewi Agusrina, Yohana Agustina, Arriani Ahmad Haris Albertus Wijaya Kurniawan Alfiana Amaral, Leonardo Bele Bau Andarista Puji Rahayu Andayani, Arum Sasi Anggreini, Trifena Ayu Anik Puji Lestari Anita Mustika Sari Annisa Ulfa Anton Priyo Nugroho Antonius Francis Rumapea Aprih Santoso Aprilia Qadriatin Aprilia Yulianti, Sisi Arief Himawan Dwi Nugroho Arief Himmawan Dwi Nugroho Arifah, Istiqlal Nur Aristi Aprilia Asmaraputri Arminda Quarista Nugraheni Ayu Fitriani Bambang Minarso, Bambang Dede Hertina Dedy Christiyanto Devy, Happy Sista Dian Indriana Hapsari Dian Indriana Tri Lestari Dian Putri Merdekawati Dian Triyani Dian Triyani Dian Triyani Dipa Teruna Awaloedin Dwi Fitriani Dzikriyah, Dzikriyah Edy Mulyantomo Eka Kurnia Patmasari Emaya Kurniawati Endang Lestari Endang Rusdianti Erna Susanti Ernawati, Nina Faerdi, Dahana Agni Redian Muslimin Fatmawati, Rizky Laelatul Ferry Agus Setiawan Firda Nisafera Ulfa Fransiska Laelatul Luviana Fridatien, Ericke Gusmao, Cristino Hanifah, Risti Ulfi Hanik Ati Hanityo Adi Wibowo Hendra, Adhitya Heri Setiyo Cahyono Hernyke Alviani Sembiring Meliala Hernyke Alviani Sembiring Meliala Ihsan Kurnia Mahendra Iin Indri Lestari Illyasa, Nizar Indarto Indarto Indarto Indarto Indrasti, Dita Mawar Indrayani, Rejeki Ari Intan Ayuningtyas Intan Ayuningtyas Intan Sujarwati Kesi Widjajanti Kesi Widjajanti Khoiriyah Khoiriyah Kristianti Kiswanto, Fransiska Nanda Kurnia Rina Ariani Kurniawan Eko Prasetyo Kurniawati, Aprilia Kusdianto, Sholeh Kusnilawati, Nunik Kuswardani, D. C. Lailatul Asna Lestari , Erika Puji Liana Rokhawati Liki Melati Linda Kusuma Lupi Susanti M. Hasan Ma'ruf Mahendra, Ihsan Kurnia Marlia Dina Karantika Martikasari Edi Susilastuti Martins, Celeste Maria Mohammed Sultan Saif, Gehad Muflihati Nur Fauzah Muhammad Ridwan Mulyantomo, Edy Muslim Nasution, Annio Indah Lestari Natalia Debby Anggraini Putri Netty Sylviana Nina Ernawati Ninik Budianti Nir Setyo Wahdi Nir Setyo Wahdi Nirsetyo Wahdi Noor Aini Mahmudah Noor Aini Mahmudah, Noor Aini Novi Widi Tiandari Nugrah Septiyani Purwanti Nugroho, Dedy Restu Nugroho, Dwi Widi Pratito Sri Nur Hidayat Nurul Khamim Oktaviani Putri, Dela Pahlawansyah Harahap Pambudi Bowo Leksono Pipin Sri Sudewi Prastiti, Dina Sita Prayugo, Enggal - Purwantini, Sri Puspa Rini Putri Angkasawati Putri Nur Pratiwi Rachmawati, Ika Anis Rahma Isna Sabilla Rahmad . Kurniawan Rahmanda Hasna Putri ratih murtatiningsih Rejeki Ari Indrayani Ricky Satria Wibowo Rifqi Aliza Syukhron Rimadanti, Shevina Rita Wijayanti Rizkiana, Citra Rokhawati, Liana Rosyati Rosyati - Rosyati, Rosyati Rr Lulus Prapti Nugroho Setiasih Surjanti Rr. Lulus Prapti Nugroho Setiasih Surjanti Saddewisasi, Wyati Saifudin Saifudin Saifudin Saifudin Septi Ratnasari Septiana, Shella Sheli Indarwati, Pitri Sholohah, Silvia Almar’atus Silvia Almar’atus Sholehah Siti Cahyaningrum Setyorina Siti Farikah Sri Yuni Widowati Suboh, Ammeruddin Shah Sujarwati, Intan Sujito Supramono Surjanti, Lulus Prapti N. S. Surjanti, Rr. Lulus Prapti Nugroho Setiasih Susiatin, Emy Sylviana, Netty Syukhron, Rifqi Aliza Teti Susilowati Utami Utami utaminingsih, adijati Vensy Vydia Wahdi, Nir Setyo Wibowo, Josephine Andrea Wibowo, Ricky Satria Widyawati Widyawati Widyawati Widyawati Wyati Saddewisasi Yuliana, Yunu Kurnelia Yuliani Indah Yulianti Yulianti Yulianti Yulianti Yulianti Yulianti Yulianti Yuliyanti Yuliyanti