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REVISITING THE EFFECT OF ORGANIZATIONAL CULTURE AND GCG ON SUSTAINABILITY PERFORMANCE: STRATEGIC POSTURE AS A MODERATING VARIABLE Mohamed Omar Aabdulrahim; Erwin Saraswati; Imam Subekti
The International Journal of Accounting and Business Society Vol. 29 No. 3 (2021): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2021.29.3.4

Abstract

Purpose — There are problems that arise and are interesting to analyze the impact of organizational culture, corporate governance on sustainability performance with strategic posture as moderating variable. Design/methodology/approach — For this analysis, the population is all companies listed for Indonesia Stock Exchange Technique sampling in this research is purposive sampling. The data were collected from www.idx.co.id and other relevant sources comprising the company's website for the 2009-2018 period. The data were collected and the technical analysis used is Warp PLS programs. Findings — Based on the analysis and discussion, the results showed that there is a significant effect of organizational culture on sustainability performance, also there is a significant effect of corporate governance on sustainability performance. Practical implications — Strategic posture can be moderating variable in the relationship between organizational culture and corporate governance on sustainability performance. Originality/value — The awareness about the disclosure of sustainability in Indonesia is still low. Furthermore, environmental, societal, cultural, and governance issues are considered essential and integral aspects of company performance. Keywords — Organizational Culture, Corporate Governance, Strategic Posture, Sustainability Performance
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

Abstract

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.
The Effect Of Nostalgic Instrumental Music Therapy On Reducing Stress Levels In The Elderly With Working Families in The Pandanwangi Public Health Center, Malang City Waskita Wijaya, Ananda Candra; Subekti, Imam; Suyanto, Edy
Jurnal Keperawatan Terapan Vol 9 No 2 (2023): Jurnal Keperawatan Terapan (E-Journal)
Publisher : Poltekkes Kemenkes Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31290/jkt.v9i2.4203

Abstract

Stress in the elderly can occur due to several factors. Both internal and external factors. Stress management can be done non-pharmacologically, one of which is music therapy. The aim of this research is to determine the effect of nostalgic instrumental music therapy on changes in stress levels in elderly people with families who work in the Pandanwangi Health Center working area, Malang City. This research used a pre-experimental design, namely carrying out interventions and measurements carried out more than once, where the researcher carried out the intervention, namely nostalgic instrumental music, 2 times with a One Group Pretest Posttest design. The total sample was 30 respondents. Stress measurements were carried out before and after giving music therapy 2 times for 1 week. The analysis in this study used a paired t-test comparison test with Alpha results </= 0.05. The research results showed that almost all 83.2% experienced a decrease in stress levels and the rest had constant stress levels. The statistical test results show that the P value sig-2 tailed is 0.000, which means there is a significant influence between the provision of music therapy on changes in stress levels. It is hoped that elderly people who have been left behind to work by their families can apply nostalgic instrumental music therapy to reduce stress levels when alone at home
PENGARUH PEMBERIAN AROMATERAPI SEREH TERHADAP KUALITAS TIDUR PADA LANSIA DENGAN HIPERTENSI Safinatunnajah, Salma; Subekti, Imam; Pujiastuti, Nurul
Jurnal Keperawatan Terapan Vol 10 No 1 (2024): Jurnal Keperawatan Terapan (E-Journal)
Publisher : Poltekkes Kemenkes Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31290/jkt.v10i1.4139

Abstract

Poor sleep quality reduces antibodies and increases feelings of weakness and fatigue, the hormone cortisol and sympathetic nervous system will change when a person's sleep quality is poor which can cause blood pressure to increase (1). Aromatherapy is one of the nonpharmacological therapies that can be performed where aromatherapy does not cause dependence. The aim of this study is to look at the effect of lemongrass aromatherapy on sleep quality in the elderly who suffer from hypertension. This research is pre-experimental research, a design used that is pretest-postest for one group. This study uses a quota sampling method with a sample number of 10 elderly people based on inclusion and exclusion criteria. The PSQI questionnaire is used as an instrument of data collection. The intervention is in the form of lemongrass aromatherapy through a reed diffuser. Because the data is not normally distributed, the Wilcoxon test is used. The results of the study were obtained p-value of 0.01 which showed that there were differences in sleep quality before and after obtaining lemongrass aromatherapy, meaning that there was an influence on the administration of lemongrass aromatherapy to sleep quality in hypertensive elderly people.
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

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.
Co-Authors . Rosidi Abd. Rasyid Syamsuri Abdul Ghofar Abdulrahim, Mohamed Omar Achsin, M Aditya Pramudita Agus Siswanto Ahmad Syukri Aiman, Rahmat Alamsyah, Farhan Alshrife, Fouad Mohammed AM, Lutfirrahman Anna Retno Widayanti Any Setyarini, Any Aria Kekalih Arif, Taufan 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 Dante S Harbuwono, Dante S Dante Saksono Harbuwono Denissa Nadya Tiffany Denny Suntoro DEWI DIAH FAKHRIYYAH 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 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 Hafifa, Risma Hari Hendarto, Hari 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 Isyrohil Muyassaroh Iwan Triyuwono Kanti, Annisa Nabila Karnila, Dendang Kartika, Nugrahani Candra Kasful Anwar Kholilah Kholilah Kimiatissa'adah Kuntjoro Harimurti Kurnadi Gularso 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 Mohamed Omar Aabdulrahim Muhammad Arief Rasyid 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 Pujiastuti ONIZ ULFA PERMATA Parida, Parida Pramita Sukma Wardani Prihartono, Nurhayati Adnan Prima Ramdani Ariesty Priyatna Bagus Susanto Rampay, Arthur Samuel Ranita Ramadhani 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 Sulistiyowati Gandariyah Afkari Suprajitno Susiaty SUTRISNO SUTRISNO SUTRISNO Sutrisno Sutrisno Suzanna Immanuel Syarif , Muhammad Telly Purnamasari Tjhin Wiguna Tyas, Maria Diah Ciptaning Unti Ludigdo 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 Yuyut Krisdiantoro Zaki Baridwan