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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi & Auditing Indonesia JURNAL AKUNTANSI DAN AUDITING EL-MUHASABA Trikonomika: Jurnal Ekonomi El Dinar Medical Journal of Indonesia Jurnal Ekonomi Modernisasi Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review Jurnal Ilmiah Mahasiswa FEB JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma Jurnal Ketahanan Nasional TEMA (Jurnal Tera Ilmu Akuntansi) International Journal of Local Economic Governance PROFIT : Jurnal Administrasi Bisnis The International Journal of Accounting and Business Society Neo-Bis Nursing News : Jurnal Ilmiah Keperawatan Qistie: Jurnal Ilmu Hukum Journal of Accounting and Investment MIX : Jurnal Ilmiah Manajemen Jurnal Akuntansi Aktual Jurnal Ekonomi dan Bisnis Belitung Nursing Journal Jurnal Ilmiah Wahana Akuntansi Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis EBSJ Jurnal Keperawatan Muhammadiyah Jurnal Informasi Kesehatan Indonesia (JIKI) EKUITAS (Jurnal Ekonomi dan Keuangan) JURNAL ILMIAH HUKUM DIRGANTARA Organum: Jurnal Saintifik Manajemen dan Akuntansi The Indonesian Journal of Accounting Research JIIP (Jurnal Ilmiah Ilmu Pendidikan) Science Midwifery Jurnal Ilmiah Akuntansi Peradaban Jurnal Pengabdian kepada Masyarakat Nusantara TANJAK: Journal of Education and Teaching Narra J Jurnal Keperawatan Florence Nightingale Interdisciplinary Social Studies SMBJ: Strategic Management Business Journal Journal Of World Science SETARA : Jurnal Ilmu Hukum Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Eduvest - Journal of Universal Studies Innovative: Journal Of Social Science Research JPNM : Jurnal Pustaka Nusantara Multidisiplin Journal of Rural Community Nursing Practice Journal of Educational Review and Cultural Studies Tashdiq: Jurnal Kajian Agama dan Dakwah INOVASI LOKAL : Pemberdayaan Masyarakat dalam Pembangunan Berkelanjutan Reviu Akuntansi, Keuangan, dan Sistem Informasi Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) Health Access Journal Journal of Rural Community Nursing Practice Indonesian Journal of Endocrinology Metabolism and Diabetes (InaJEMD) Jurnal Ilmiah Administrasi Publik Jurnal Keperawatan Terapan

Imam Subekti

Brawijaya University

Author-ID : 286041

Religion Aerospace Engineering Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Veterinary Other

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Anteseden Perilaku Penggunaan E-Budgeting: Kasus Sistem Informasi Keuangan Desa di Banyuwangi, Indonesia Dicky Andriyanto; Zaki Baridwan; Imam Subekti
Jurnal Dinamika Akuntansi dan Bisnis Vol 6, No 2 (2019): September 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Studi ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh ekspektansi kinerja, ekspektansi usaha, pengaruh sosial, dan kondisi yang memfasilitasi terhadap perilaku penggunaan sistem e-village budgeting di desa. Penelitian ini dilakukan di desa yang masuk ke dalam wilayah kabupaten Bayuwangi, Jawa Timur. Data dikumpulkan melalui kuesioner yang diisi langsung oleh aparatur desa yang mengoperasikan sistem e-village budgeting dalam mengelola dana desa. Metode analisis menggunakan metode analisis kuantitatif dengan menguji data menggunakan alat uji berupa SEM-PLS (Partial Least Square). Bukti empiris yang diperoleh menunjukkan bahwa ekspektansi kinerja, ekspektansi usaha, dan kondisi yang memfasilitasi berpengaruh positif dan signifikan terhadap perilaku penggunaan sistem e-village budgeting oleh aparatur desa dalam pengelolaan dana desa, sedangkan pengaruh sosial tidak memiliki dampak tersebut Studi ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh ekspektansi kinerja, ekspektansi usaha, pengaruh sosial, dan kondisi yang memfasilitasi terhadap perilaku penggunaan sistem e-village budgeting di desa. Penelitian ini dilakukan di desa yang masuk ke dalam wilayah kabupaten Bayuwangi, Jawa Timur. Data dikumpulkan melalui kuesioner yang diisi langsung oleh aparatur desa yang mengoperasikan sistem e-village budgeting dalam mengelola dana desa. Metode analisis menggunakan metode analisis kuantitatif dengan menguji data menggunakan alat uji berupa SEM-PLS (Partial Least Square). Bukti empiris yang diperoleh menunjukkan bahwa ekspektansi kinerja, ekspektansi usaha, dan kondisi yang memfasilitasi berpengaruh positif dan signifikan terhadap perilaku penggunaan sistem e-village budgeting oleh aparatur desa dalam pengelolaan dana desa, sedangkan pengaruh sosial tidak memiliki dampak tersebut.

Analisis Nilai Tambah Pendidikan dalam Dimensi Mikro dan Makro Lembaga Pendidikan, Perorangan, dan Analisis Nilai Tambah bagi Masyarakat Suaduon, Jogie; Afkari, Sulistiyowati Gandariyah; Subekti, Imam; Parida, Parida; Aziwantoro, Juni; Hasibuan, Lias; Anwar, Kasful
JIIP - Jurnal Ilmiah Ilmu Pendidikan Vol. 5 No. 6 (2022): JIIP (Jurnal Ilmiah Ilmu Pendidikan)
Publisher : STKIP Yapis Dompu

Seiring dengan perkembangan zaman yang begitu drastis pada dunia pendidikan yang akan terus memberikan perubahan kepada pola pikir manusia. Pendidikan merupakan sebuah sistem terbuka yang tidak terlepas dari suatu permasalahan, seperti masalah makro yang terjadi secara menyeluruh yang dialami hampir semua lembaga pendidikan pada proses pembelajarannya. Di negara-negara maju, pendidikan selain sebagai aspek konsumtif juga diyakini sebagai investasi modal manusia (human capital investment) dan menjadi “leading sector” atau salah satu sektor utama. Oleh karena perhatian pemerintahnya terhadap pembangunan sektor ini sungguh sungguh, misalnya komitmen politik anggaran sektor Pendidikan tidak kalah dengan sektor lainnya, sehingga keberhasilan investasi pendidikan berkorelasi dengan kemajuan pembangunan makronya. Diperlukan adanya pendidikan multicultural sebagai suatu pendekatan progresif untuk melakukan transformasi pendidikan yang secara menyeluruh membongkar kekurangan dan kegagalan dan praktek-praktek diskriminatif dalam proses pendidikan. Pendidikan multicultural didefinisikan tentang pendidikan keragaman budaya dalam perubahan demografis dan budaya masyarakat tertentu atau dunia secara keseluruhan. Wacana pendidikan sebagai hak mendasar setiap warga negara memang menarik untuk didiskusikan, sebab kenyataannya masih banyak warga negara yang belum dapat menikmati haknya.

The effect of corporate governance on earnings management moderated by political connection Rini Adriani Auliana; Bambang Subroto; Imam Subekti
Journal of Accounting and Investment Vol 24, No 3: September 2023
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v24i3.17390

Research aims: This research aims to prove the effect of independent commissioner performance and audit committee expertise on earnings management to avoid earnings decreases and political connections to strengthen independent commissioner performance and audit committee expertise to limit earnings management.Design/Methodology/Approach: The population was manufacturing firms listed on Indonesian Stock Exchange during 2017-2020. The sampling technique used purposive sampling with a sample of 102 firms for four years or 408 observations. Then, hypothesis testing employed multiple regression analysis and hierarchical regression analysis.Research findings: The results showcased that accrual earnings management and abnormal discretionary expenses were used by managers to avoid decreases in earnings. On the other hand, corporate governance, like audit committee expertise, could be used to limit earnings management. While the political connection could strengthen and weaken the effect of independent commissioner performances in limiting earning management, political connections could not strengthen audit committee expertise in limiting real and accrual earnings management.Theoretical contribution/Originality: This research contributes to the political connection and earning management literature and provides empirical evidence of agency theory, positive accounting theory, prospect theory, and resource dependence theory.Practitioner/Policy implication: This research contributes to investors in determining investment decisions.Research limitation/Implication: The limitation of this research is that independent variables only used two components of corporate governance, i.e., the independent commissioner performances and audit committee expertise, so the level of influence of the independent variables on the dependent was small.

EARNINGS MANAGEMENT FOR BONUS COMPENSATION Isyrohil Muyassaroh; Imam Subekti; Zaki Baridwan
TRIKONOMIKA Vol 20 No 1 (2021): June Edition
Publisher : Faculty of Economics and Business, University of Pasundan

The objectives of this quantitative study are to investigate the practice of earnings management which is proxied by Loan Loss Provision and Loan Loss Allowance and to assess the effect of bonuses on earnings management practices. Using purposive sampling, 102 banks were selected as the sample. The assessment includes one-sample t test and linear regression test. This study finds that banks commit earnings management practices by reducing LLA values and that bonuses negatively influence the practice of earnings management as proxied by LLP.

Strategic Management In Improving The Effectiveness of Private Islamic Religious College In Kepulauan Riau Subekti, Imam; Syukri, Ahmad; Anwar, Kasful
TANJAK Vol 5 No 2 (2024): Agustus
Publisher : Jurusan Tarbiyah dan Pendidikan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35961/tanjak.v5i2.1407

The aim of this research is to find out the level of effectiveness of higher education institutions in implementing strategicmanagement seen from strategy formulation, strategy implementation and strategy evaluation in increasing the effectiveness of higher education institutions in the Kepulauan Riau. The theories used are strategic management theory and effectiveness theory. This research uses qualitative methods in the form of field research. This research took the location of a private Islamic religious college in the Kepulauan Riau. The research subjects were foundation administrators, university leadership, lecturers and educational staff. The types of data in this research are divided into two, namely primary data andsecondary data. In collecting data, the methods used were observation, interviews and documentation. Meanwhile, the data analysis techniques used are data reduction, data presentation, and drawing conclusions and verification. The results of thisresearch found that the implementation ofstrategies at private Islamic religious universities in the Kepulauan Riau was considered poor in terms of increasing the effectiveness of higher education. Based on strategic management and effectiveness theory, various indicators can be used; 1) strategy formulation, 2) strategy implementation, 3) strategy evaluation. Apart from the need for strategic management (formulation, implementation, evaluation), based on effectiveness theory, increasing the effectiveness of private Islamic religious universities in the Kepulauan Riaucan be done by: a) improving quality, b) promotion, c) increasing cooperation, d) implementing guarantees quality, e) student services, and f) increasing research and scientific publications by lecturers. This will have an impact on increasing the effectivenessof tertiary institutions, which will ultimately increase public interest in continuing their studies at private Islamic religious tertiary institutions in the Kepulauan Riau Province.

Community Empowerment with Stunting Filters to Create Healthy Families Solikhah, Fitriana Kurniasari; Astuti, Erlina Suci; Ernawati, Naya; Arif, Taufan; Tyas, Maria Diah Ciptaning; Hamarno, Rudi; Wiyono, Joko; Subekti, Imam
Inovasi Lokal Vol. 1 No. 2 (2023): Inovasi Lokal
Publisher : Tarqabin Nusantara Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62255/noval.v1i2.74

Stunting is a condition where a child experiences growth disorders, so that the child's height does not correspond to his age, as a result of chronic nutritional problems, namely lack of nutritional intake for a long time (Ministry of Health, 2020). The results of the 2018 Regional Health Research (Riskesdas 2018) show that toddlers in Indonesia aged 0-23 months still experience shortness of breath or very shortness of breath. This shows that there is a bright spot in the implementation of intervention programs in accelerating the reduction of stunting rates which cannot be separated from the cooperation of every existing element. The difference in the average knowledge of pre- and post-education cadres providing education to improve care for low birth weight babies was obtained by a mean pre-education value of 2.60 and a mean post-education value of 1.40. The standard deviation value for pre-training is 0.308 and post-training is 0.40. The Wilcoxon z value is -4.102. The statistical test results of the Wilcoxon signed rank test obtained a value of p = 0.000 (p < 0.05). Thus, it can be concluded that there is a significant difference between before and after training in cadres' knowledge about early detection of stunting in toddlers. The community service program to assist families at risk of stunting is a new breakthrough in determining effective and integrated, community-based strategies to reduce the risk of stunting.

Factors Affecting Real Earnings Management Through Discretionary Cost Octavia, Meliana; Subekti, Imam; Mardiati, Endang
International Journal of Social and Local Economic Governance Vol. 1 No. 2 (2015)
Publisher : Institute of Research and Community Service, University of Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijleg.2015.001.02.4

The main goal of this research is to investigate the effect of corporate social responsibility disclosure, leverage, return on assets, and growth to real earnings management from discrectionary cost, with political cost as moderating variable. Samples of this research are 94 random listed companies which were selected by purposive method. The results of this research are: corporate social responsibility disclosure and growth have negative effect to real earnings management through discretionary cost, leverage and return on asset have positive effect to real earnings management through discretionary cost, political cost does not affect the relation between corporate social responsibility disclosure and growth to real earnings management through discretionary cost, and political cost may weaken the positive effect of leverage and return on asset to real earnings management through discretionary cost.Keywords: real earnings management, discretionary cost, corporate social responsibility disclosure, leverage, return on asset, and growth

The Effect of Meditation on Blood Pressure in Middle Adult Hypertension Sufferers in the Pandanwangi Community Health Center Area, Malang City Subekti, Imam; Kartika, Nugrahani Candra; Suyanto, Edy
Journal of Rural Community Nursing Practice Vol. 2 No. 1 (2024): March
Publisher : Al-Hijrah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58545/jrcnp.v2i1.254

Hypertension is the most common chronic disease suffered by people in Indonesia and is the main cause of death every year. Hypertension is called the silent killer because it is often experienced without complaints, and causes serious complications, especially in middle adulthood. Management of hypertension can be done with non-pharmacological therapy, one of which is meditation. This study aims to analyze the effect of meditation on reducing blood pressure in middle-aged hypertensive sufferers in the Pandanwangi Health Center working area, Malang City on April 2022. The research design was quasi experimental with a pre-test post-test design with control group. The total sample was 42 respondents divided into two groups (treatment and control). Statistical analysis uses the Mann Whitney test. The results showed that there was a decrease in the average systolic blood pressure from 148.33 mmHg to 139.28 mmHg and diastolic blood pressure from 89.04 mmHg to 83.57 mmHg in the treatment group after being given meditation for 3 sessions. The statistical test results show that the p-value for measuring post-treatment systolic blood pressure between the treatment group and the control group is 0.022 ≤ alpha 0.05, and the p-value for measuring post-treatment diastolic between the treatment group and the control group is 0.005 ≤ alpha 0.05. So, it can be concluded that there is an effect of meditation on reducing blood pressure in middle-aged hypertensive sufferers. It is hoped that in future research can be continued on the effect of meditation on blood pressure in other age groups (elderly age) by analyzing factors that can influence blood pressure, such as stress, physical activity and sleep patterns.

The Effect of Consuming Boiled Eggs on the Acceleration of Healing of Post Sectio Caesarea Wounds in the Working Area of the Pandanwangi Health Center, Malang City Subekti, Imam
Journal of Rural Community Nursing Practice Vol. 2 No. 2 (2024): September
Publisher : Al-Hijrah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58545/jrcnp.v2i2.399

Caesarean Section (CS) is a surgical procedure to give birth to a baby by making an incision in the uterine wall. Healing of CS wounds requires high protein, but many mothers avoid protein-rich foods for fear of worsening the wound. One of the nutrients that is high in protein, economical, and easy to find is eggs, because one egg contains > 90% Ca and Fe, 9 essential amino acids, and 6 grams of quality protein proven to accelerate wound healing. The purpose of this study was to determine the effect of boiled eggs on accelerating wound healing Post Sectio Caesarea in the work area of the Pandanwangi Health Center, Malang City in 2024. This research method uses a Quasi Experiment design, the sampling method uses a purposive sampling technique with a sample size of 22 people divided into treatment groups and control groups. Data analysis used is univariate analysis and bivariate analysis with the Chi Square test. The results of the study obtained 11 Post Sectio Caesarea mothers who consumed boiled chicken eggs, 9 (81.8%) experienced faster healing compared to the control group (27.3%). Consumption of boiled chicken eggs showed a significant effect on the healing time of stitches in mothers after post-Cesarean section (p-value = 0.030). It is expected that health center officers can provide education to post-Cesarean mothers about the benefits of boiled eggs in accelerating the healing of Cesarean wounds.

Relevansi Nilai Informasi Akuntansi Atas Kualitas Tata Kelola Perusahaan Pada Perusahaan Publik Indonesia Enrico, Louis; Subekti, Imam
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 1 No. 3 (2022): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2022.1.3.63

This study aims to analyze the effect of corporate governance quality on the value relevance of accounting information, especially that of earnings per share (EPS), book value per share (BVPS), and cash flows from operating activities per share (CFO). Educational background and frequency of audit committee meetings as the proxies of corporate governance are expected to improve the quality of governance. The samples include 81 companies listed on IDX80 between 2019 and 2021. The analysis results revealed that the value of earnings per share (EPS), book equity per share (BVPS), and cash flows from operating activities per share (CFO) posed relevant information to determine the market value of the company. Meanwhile, the information on corporate governance quality was found to have partial value relevance. The audit committee's educational background and the frequency of meetings increased the value relevance of the earnings per share and the book value per share, respectively. Yet, both decreased the value relevance of cash flow from operating activities per share. Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh kualitas tata kelola perusahaan terhadap relevansi nilai informasi akuntansi khususnya nilai laba per saham (EPS), nilai buku ekuitas per saham (BVPS) dan nilai arus kas dari aktivitas operasi per saham (CFO). Tata kelola perusahaan diproksikan dengan latar belakang pendidikan dan frekuensi rapat komite audit yang diyakini dapat meningkatkan kualitas tata kelola perusahaan yang baik. Sampel yang digunakan dalam penelitian ini berjumlah 81 perusahaan yang pernah terdaftar dalam IDX80 selama 2019-2021. Hasil penelitian menunjukan bahwa nilai laba per saham (EPS), nilai buku ekuitas per saham (BVPS) dan nilai arus kas dari aktivitas operasi per saham (CFO) adalah informasi yang relevan untuk menentukan nilai pasar perusahaan. Sementara itu informasi kualitas tata kelola perusahaan ditemukan memiliki relevansi nilai secara parsial. Latar belakang pendidikan komite audit mampu meningkatkan relevansi nilai laba per saham sedangkan frekuensi rapat dapat meningkatkan relevansi nilai buku ekuitas per saham namun keduanya menurunkan relevansi nilai arus kas dari aktivitas operasi per saham.

Co-Authors . Rosidi Aabdulrahim, Mohamed Omar Abd. Rasyid Syamsuri Abdul Ghofar Abdulrahim, Mohamed Omar Achsin, M Adelia Novalina Aditya Pramudita Agus Siswanto Ahmad Syukri Aiman, Rahmat Ainurrizky, Faiz Alamsyah, Farhan Alshrife, Fouad Mohammed Alvita Dewi Siswoyo AM, Lutfirrahman Amalia Khoirun Nisa Ananda Candra Waskita Wijaya Andriani, Rina Anna Retno Widayanti Any Setyarini, Any Arief Bachtiar Arif, Taufan Ariyani, Imelda Aqhna Arum Prastiwi Asri C. Adisasmita Aulia Fuad Aulia Fuad Rahman Aulia, Nur Fitri aziwantoro, juni Bambang Purnomosidhi Bambang Purnomosidhi Bambang Subroto Bambang Subroto Bambang Subroto Bani Alkausar Ciptaningtyas, Maria Diah Dahlia, Dina Dante S Harbuwono, Dante S Dante Saksono Harbuwono Denissa Nadya Tiffany Denny Suntoro Devi Setya Ardani DEWI DIAH FAKHRIYYAH Diah Ajeng Pertiwi Dicky Andriyanto Dicky Andriyanto Djamruhi, Ali Dyah Puspasari Dyah Widodo E. Mudjaddid A. Siswanto Deddy N.W.Achadiono Hamzah Shatri Edhi Martono Edy Suandi Hamid edy suyanto Eko Ganis Sukoharsono Ellis Afri Zumaila Elly Kristiani Purwendah Em Yunir, Em Endang Mardiati Enrico, Louis Erlina Suci Astuti, Erlina Suci Erowati, Eti Mul Erwin Saraswati Esthika Dewiasty, Esthika Eva Fauzia Dian Pratiwi Eva Vajriyanti Faizal Angga Nugraha Fajar Lazuardi Sofwan Farhan Hariadi Pratama Fariz Hermawan Fathurahman, Meiduari Fatmawati Fatmawati Felicia Kurniawan, Felicia Fiashriel Lundy Lundy Fiastuti Witjaksono Fitri Purnamasari Fitri Rahayu Gracia Masita Gularso, Kurnadi Hafifa, Risma Hari Hendarto Hariadi, Bambang Hatma, Ratna Djuwita Hisky Ryan Kawulur Indah Putri Utami Indra Wijaya Kusuma Indriyati, Titi Inke Livia Intan Lifinda Ayuning Putri Intansari Dewiruna Irawansyah, Melvin Iwan Triyuwono Kanti, Annisa Nabila Karnila, Dendang Kartika, Nugrahani Candra Kasful Anwar Kholilah Kholilah Kimiatissa'adah Kuntjoro Harimurti Kurniasari Novi Hardanti Kurniawidjaja, Meily Laurentius A Pramono, Laurentius A Laurentius Aswin Pramono Lenni Saragih Lias Hasibuan Lilik Purwanti Maharani, Karmelia Dwi Malawat, Fadli Fendi Malinda Kharista Mardiati, Endang Marsaid marsaid Megantara, Marcelino A. Meliana Octavia Meliana Octavia, Meliana Mohamad Fadhli Azhmi Mohamad Khoiru Rusydi Muhammad Arief Rasyid Muhammad Faruq Afifuddin Muyassaroh, Isyrohil Nadia Damayanti Nadjib, Mardiati Nasrun, Martina W. Naya Ernawati Ni Luh Putri Setyastrini Ni Made Wisni Arie Pramuki Noval Adib Novita Ayu Chandra Dewi Novita Dewi Nur Rusyda Kuddah NURUL HIDAYAH Nurul Pujiastuti Nurul Pujiastuti ONIZ ULFA PERMATA Pakilaran, Emanuela Yovita Parida, Parida Pramita Sukma Wardani Prihartono, Nurhayati Adnan Prima Ramdani Ariesty Priyatna Bagus Susanto Ramadhani, Ranita Rampay, Arthur Samuel Ranita Ramadhani Rasyid, Muhammad Arief RATNA SARI Ratna Sari Rini Adriani Auliana Roekhudin, Roekhudin Rohmawati, Siti Nur Aini Roidah, Lidya Sara Ronasari Mahaji Putri Rosidi Rosidi Rossyana Septyasih Rudi Hamarno Rudi Iswanto, Rudi Rudi Putranto Sabarinah Prasetyo Safinatunnajah, Salma Salma Safinatunnajah Shalsadilla, Shavira Sirajudin Siti Setiati Soewarta Kosen Solikhah, Fitriana Kurniasari Sri Lestari SUADUON, JOGIE Sugeng Wahyudi, Sugeng Suhendro Suwarto, Suhendro Sukandar Sukrisno, Heru Sulastyawati Sulastyawati Sulistiyowati Gandariyah Afkari Suprajitno Susiaty SUTRISNO SUTRISNO SUTRISNO Sutrisno Sutrisno Suzanna Immanuel Syafi’i, Maulidya Sandi Syarif , Muhammad Sylvia Puspitasari, Devy Teguh, Salman Al-Farizi Adi Telly Purnamasari Tri Cahyo Sepdianto Tyas, Maria Diah Ciptaning Unti Ludigdo Usama, Leny Nazila Ustman Ustman Ustman Ustman Utari, Dewi Wahfiuddin, Muhammad Wardani, Pramita Sukma Waskita Wijaya, Ananda Candra Widya, Yeney Wiyono, Joko Woro Riyadina Yayuk Totallia Yeney Widya Prihatiningtias Yessica Natalia Yudha, Pramitha Yuro Bimo Kusumo Yuyut Krisdiantoro Zaki Baridwan

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