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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi & Auditing Indonesia Jurnal Ilmiah Akuntansi dan Bisnis 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 Journal of Applied Nursing (Jurnal Keperawatan Terapan) Organum: Jurnal Saintifik Manajemen dan Akuntansi Borneo Nursing Journal (BNJ) The Indonesian Journal of Accounting Research JIIP (Jurnal Ilmiah Ilmu Pendidikan) Science Midwifery Indonesian Journal of Global Health research Jurnal Ilmiah Akuntansi Peradaban Jurnal Pengabdian kepada Masyarakat Nusantara TANJAK: Journal of Education and Teaching Narra J 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 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
Imam Subekti
Brawijaya University
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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

Abstract

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

Abstract

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

Abstract

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

Abstract

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

Abstract

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.
Operational Audit To Measure Efficiency And Effectivity Of Material Inventory Management At Stucco Cafe Kanti, Annisa Nabila; Subekti, Imam
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 1 No. 4 (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.2022.1.4.70

Abstract

Raw materials are staple in the manufacturing process—the more diverse the menu, the more raw materialsare required. As a business that directly interacts with customers, Stucco Cafe aims to provide satisfactory results.Obstacles to effectively and efficiently managing raw material inventory are common problems in the managementof raw material inventory, such as errors in the order, spending, storing, or using raw materials. As a result, theresearcher conducted an operational audit to evaluate Stucco Cafe’s efficiency and effectiveness in managing its rawmaterial inventory. Stucco Cafe has established procedures for its employees for the purchasing, receiving, storing,and using raw materials. This procedure is not written but is communicated to employees orally when they startworking. This unwritten procedure is a weakness for companies with no written documents to reference theiremployees' work. The company's operations still have numerous flaws and risks, which could disrupt the company'soperation. Based on the audit result, the researcher suggested the company to develop a written standard operatingprocedure because, based on their audit finding, it is not written but is communicated to employees orally when theybegin work. These flaws can potentially disrupt operations or harm the company as a whole. Based on the findingsof the research and subsequent research, the researcher suggested Stucco Cafe to develop a detailed written standardoperating procedure and detailed written instructions that regulate stock opname activities and carry out socializationto all employees, reducing the risk of misinterpretation of the systems and increasing the quality of their products.   Abstrak Bahan mentah merupakan bahan pokok dalam proses pembuatannya—semakin beragam menunya, semakin banyak pula bahan baku yang dibutuhkan. Sebagai bisnis yang berinteraksi langsung dengan pelanggan, Stucco Cafe bertujuan untuk memberikan hasil yang memuaskan. Hambatan dalam pengelolaan persediaan bahan baku secara efektif dan efisien merupakan permasalahan yang umum terjadi dalam pengelolaan persediaan bahan baku, seperti kesalahan dalam pemesanan, pengeluaran, penyimpanan, atau penggunaan bahan baku. Oleh karena itu, peneliti melakukan audit operasional untuk mengevaluasi efisiensi dan efektivitas Stucco Cafe dalam mengelola persediaan bahan bakunya. Stucco Cafe telah menetapkan prosedur bagi karyawannya dalam pembelian, penerimaan, penyimpanan, dan penggunaan bahan mentah. Prosedur ini tidak tertulis tetapi dikomunikasikan kepada karyawan secara lisan pada saat mereka mulai bekerja. Prosedur tidak tertulis ini menjadi kelemahan bagi perusahaan yang tidak memiliki dokumen tertulis sebagai referensi pekerjaan karyawannya. Operasional perusahaan masih mempunyai banyak kelemahan dan risiko yang dapat mengganggu operasional perusahaan. Berdasarkan hasil audit, peneliti menyarankan perusahaan untuk mengembangkan prosedur operasi standar tertulis karena berdasarkan temuan audit mereka, prosedur tersebut tidak tertulis tetapi dikomunikasikan kepada karyawan secara lisan ketika mereka mulai bekerja. Kelemahan ini berpotensi mengganggu operasional atau merugikan perusahaan secara keseluruhan. Berdasarkan temuan penelitian dan penelitian selanjutnya, peneliti menyarankan Stucco Cafe untuk menyusun standar operasional prosedur tertulis secara rinci dan instruksi tertulis rinci yang mengatur kegiatan stock opname dan melakukan sosialisasi kepada seluruh karyawan, sehingga mengurangi resiko salah tafsir terhadap sistem dan meningkatkan kualitas produk mereka.
Pengaruh Mekanisme Tata Kelola Perusahaan Terhadap Kecurangan Laporan Keuangan Dengan Koneksi Politik Sebagai Pemoderasi Rampay, Arthur Samuel; Subekti, Imam
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 3 No. 1 (2024): 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.2024.3.1.261

Abstract

This study aims to determine the effect of corporate governance mechanisms, including foreign ownership, institutional ownership, and the number of sub-committees of the board of commissioners on financial statement fraud moderated by political connections. The samples include 84 manufacturing companies listed on the Indonesia Stock Exchange between 2019 and 2021 selected through purposive sampling, analyzed by multiple hierarchical regression, and processed by Statistical Product and Service Solution (SPSS) version 26 software. The results exhibit that the number of sub-committees of the board of commissioners has a negative effect on financial statement fraud while foreign ownership has a positive effect on financial statement fraud. Furthermore, political connections strengthen the positive relationship between institutional ownership and financial statement fraud. The other result of this study finds that the political connection that moderates the relationship between foreign ownership and the number of sub-committees of the board of commissioners has no effect on financial statement fraud.
The effects of corporate social responsibility disclosure on firm performance with market share mediation AM, Lutfirrahman; Saraswati, Erwin; Subekti, Imam
Journal of Accounting and Investment Vol 25, No 2: May 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i2.20111

Abstract

Research aims: This research aims to empirically examine and analyze the effects of CSR (Corporate Social Responsibility) disclosure on firm performance with market share mediation.Design/Methodology/Approach: The samples covered 38 firms enlisted in the Indonesia Stock Exchange with an observation period of five years. This research used multiple linear regression with the OLS (Ordinary Least Square) method to test the hypotheses.Research findings: The findings unveiled that the CSR disclosure partially improved the firm’s performance and market share.Theoretical contribution/Originality: Based on empirical evidence, the theories of stakeholder and legitimacy suggest that CSR disclosure improves firm performance, and the theories of legitimacy and market-based view advocate that CSR disclosure using market share can improve performance.Practitioner/Policy implication: These research results can be used as references for firms to implement better practices of CSR.Research limitation/Implication: This research is bound to subjectivity due to content analysis, in which the researchers had different understandings and perspectives on the research objects during the disclosure assessment.
Pertimbangan Hakim Dalam Menjaga Keseimbangan Kepentingan Pihak Utama Dan Pihak Ketiga (Kajian Putusan Nomor: 1371/Pdt.P/2023/PN Jkt.Brt) Erowati, Eti Mul; Subekti, Imam; Shalsadilla, Shavira; Wahyudi, Sugeng
Innovative: Journal Of Social Science Research Vol. 4 No. 6 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i6.17251

Abstract

Tujuan dilaksanakannya riset ini guna menganalisis cara hakim menjaga keseimbangan kepentingan antara pihak utama dan pihak ketiga dalam putusan perdata, khususnya dalam konteks perjanjian kawin. Metode penelitian yang diterapkan yakni pendekatan kualitatif. Data utama diperoleh dari dokumen putusan pengadilan dan analisis kasus serupa. Temuan penelitian menampikan bahwasanya hakim dalam putusan nomor 1371/Pdt.P/2023/PN Jkt.Brt mempertimbangkan dengan cermat ketentuan hukum yang berlaku, bukti-bukti yang diajukan, argument hukum, dan dampak social-ekonomi dari Keputusan tersebut.
THE EFFECT OF PROFITABILITY, LIQUIDITY, AND SOLVENCY ON GOING CONCERN AUDIT OPINION WITH COMPANY SIZE AS A MODERATING VARIABLE Roidah, Lidya Sara; Subekti, Imam
Strategic Management Business Journal Vol. 4 No. 02 (2024): December, 2024
Publisher : Universitas Pembinaan Masyarakat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55751/smbj.v4i02.108

Abstract

Research background: Going concern is a condition that assumes whether the company can continue to operate in the future.  The issuance of this going concern audit opinion is a warning to companies and investors regarding business sustainability. Purpose of the article: This research aims to examine the factors of providing going concern audit opinions based on the theory of Audit Standards (SA) 570. The moderating variable in this research aims to test whether company size causes inconsistencies in previous research. Methods: The population includes Indonesian public companies in 2020-2022, from which 277 samples are selected though random sampling utilizing the Slovin formula. Findings & value added: The research results exhibit that liquidity and solvency ratios have a negative effect on going concern audit opinions as the greater the ability to pay debts, the smaller the possibility of receiving a going concern audit opinion. Profitability has no effect on going concern audit opinion because profitability does not always project a company's future financial potential. Company size weakens the effect of liquidity on going concern audit opinions for the larger the company size, the more difficult it is to prevent from receiving going concern audit opinions. Company size does not moderate the effect of profitability and solvency on going concern audit opinions because auditors do not consider company size as the main factor in assessing business continuity. JEL Classification: L2, M4, G33
Co-Authors . Rosidi Aabdulrahim, Mohamed Omar Abd. Rasyid Syamsuri Abdul Ghofar Abdulrahim, Mohamed Omar Achsin, M Aditya Pramudita Agus Siswanto Ahmad Syukri Aiman, Rahmat Ainurrizky, Faiz Alamsyah, Farhan Alshrife, Fouad Mohammed AM, Lutfirrahman Andriani, Rina Anna Retno Widayanti Any Setyarini, Any Aria Kekalih Arif, Taufan Ariyani, Imelda Aqhna Arum Prastiwi Asri C. Adisasmita Aulia Fuad Aulia Fuad Rahman Aulia, Nur Fitri aziwantoro, juni Bambang Hariadi Bambang Purnomosidhi Bambang Purnomosidhi Bambang Subroto Bambang Subroto Bambang Subroto Bani Alkausar Budi Sampurna Ciptaningtyas, Maria Diah Dahlia, Dina Dante S Harbuwono, Dante S Dante Saksono Harbuwono Denissa Nadya Tiffany Denny Suntoro DEWI DIAH FAKHRIYYAH Dewiruna, Intansari Dicky Andriyanto Dicky Andriyanto Dyah Puspasari 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 Ernawati, Naya 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 Fiastuti Witjaksono Fitri Purnamasari Fitri Rahayu Gracia Masita Gularso, Kurnadi Hafifa, Risma Hari Hendarto Hatma, Ratna Djuwita Hisky Ryan Kawulur Indah Putri Utami Indra Wijaya Kusuma Indriyati, Titi Inke Livia Inne Yuliawati, Inne 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 Lias Hasibuan Lilik Purwanti Maharani, Karmelia Dwi Malawat, Fadli Fendi Malinda Kharista Mardiati, Endang Marsaid Megantara, Marcelino A. Meliana Octavia Meliana Octavia, Meliana Mohamad Fadhli Azhmi Mohamad Khoiru Rusydi Muhammad Arief Rasyid Muyassaroh, Isyrohil Nadia Damayanti Nadjib, Mardiati Nasrun, Martina W. Ni Luh Putri Setyastrini Ni Made Wisni Arie Pramuki Noval Adib Novita Ayu Chandra Dewi Novita Dewi NURUL HIDAYAH Nurul Pujiastuti ONIZ ULFA PERMATA Parida, Parida Pramita Sukma Wardani Pramuki, Ni Made Wisni Arie Prihartono, Nurhayati Adnan Prima Ramdani Ariesty Priyatna Bagus Susanto Ramadhani, Ranita Rampay, Arthur Samuel Ranita Ramadhani Rasyid, Muhammad Arief Rini Adriani Auliana Roekhudin, Roekhudin Roidah, Lidya Sara Ronasari Mahaji Putri Rudi Hamarno Rudi Iswanto, Rudi Rudi Putranto Sabarinah Prasetyo Safinatunnajah, Salma Setya Ardani, Devi 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 Teguh, Salman Al-Farizi Adi Telly Purnamasari Tjhin Wiguna Tyas, Maria Diah Ciptaning Unti Ludigdo Ustman Ustman Ustman Ustman Utari, Dewi Wahfiuddin, Muhammad Waskita Wijaya, Ananda Candra Widura Imam Mustopo, Widura Imam Widya, Yeney Wiyono, Joko Woro Riyadina Yayuk Totallia Yeney Widya Prihatiningtias Yessica Natalia Yuro Bimo Kusumo Yuyut Krisdiantoro Zaki Baridwan