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THE IMPACT OF FIRM SIZE, ACCOUNTING CONSERVATISM ON EARNINGS QUALITY MODERATED BY INDEPENDENT COMMISSIONER Hastuti, Rini Tri; Lusiana, Lusiana
International Journal of Application on Economics and Business Vol. 1 No. 2 (2023): May 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i2.376-385

Abstract

This research was conducted with the aim of obtaining real information about earnings quality which is influenced by firm size variable and accounting conservatism with moderated variable, namely independent commissioners in manufacturing companies on the IDX for the 2018-2020 period. Descriptive research design with quantitative data properties where the data used in this study were measured and presented in the form of numbers. The sampling technique used is purposive sampling with a panel data approach followed by 153 sample data from 51 companies for 3 years, from 2018-2020. In addition, in this study, the data collected to test the hypothesis using the panel data regression model was processed using EViews version 11. The results obtained from this test showed that accounting conservatism had no significant effect on earnings quality. While the size of the company has a significant impact on earnings quality. Furthermore, the moderating variable is the independent commissioner in this study cannot moderate the effect of earnings quality and firm size but can moderate the effect of accounting conservatism on earnings quality
EVALUATION OF OPPORTUNITIES FOR SPECIALIST CONTRACTORS IN THE PROCUREMENT/AUCTION OF CONSTRUCTION SERVICES IN WEST KALIMANTAN Lusiana, Lusiana
Jurnal Teknik Sipil Vol 22, No 2 (2022): JURNAL TEKNIK SIPIL EDISI DESEMBER 2022
Publisher : Fakultas Teknik Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jtst.v22i2.59735

Abstract

The globalization of the construction industry today, as well as its increasing size; novelty; and the complexity of projects is an unavoidable fact. This causes the construction industry to try to increase its capacity in various ways, one of which is by strengthening its construction supply chain. Specialist contractors are part of the supply chain that determines the performance of the main contractor, and ultimately improves the performance of the construction industry.
TIME COST TRADE OFF ANALYSIS ON PROJECT ACCELERATION WITH ADDITIONAL WORKING HOURS (OVERTIME) (CASE STUDY: BUILDING REHABILITATION PROJECT ON DEKRANASDA HALL OF WEST KALIMANTAN) Azzahra, Yasra; Lusiana, Lusiana; Rafie, Rafie; Syahrudin, Syahrudin; Nuh, Safaruddin M.
Jurnal Teknik Sipil Vol 23, No 4 (2023): JURNAL TEKNIK SIPIL EDISI NOVEMBER 2023
Publisher : Fakultas Teknik Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jts.v23i4.71535

Abstract

Acceleration on projects is frequently used when there is a mismatch between the actual and planned schedules. In addition, acceleration is frequently implemented in response to requests from the project owner to complete the project as quickly as possible to meet specific goals so that the building can be used immediately. The owner of the Dekranasda Building and Hall in West Kalimantan requested that the project be finished immediately so that the Dekranasda Building could be used as the location for a national UMKM exhibition event. The initial plan for this project was scheduled for 152 working days. Because there would be an exhibition event, the project was accelerated to 128 working days. The purpose of this research is to accelerate the project for 24 days. The stages of this acceleration analysis start from finding what activities can be softened, then compiling a network diagram to identify activities on the critical path, followed by crashing analysis to get crash duration, crash cost, and cost slope, then Time Cost Trade-Off analysis is carried out. This research uses the PDM (Precedence Diagram Method) method applied to Microsoft Project to compile a Network Diagram. The results of the acceleration analysis show that the crashing process is carried out until the 12th crashing to meet the target acceleration duration of 128 working days from the normal duration of 152 working days, and the usual 24-day length is shortened. Twelve tasks have been added, raising the overall project cost from Rp. 6,794,007,874 to Rp. 7,091,725,614 by a total of Rp. 297,717,741.
COST ANALYSIS OF SUSPENSION BRIDGE CONSTRUCTION IN KALIMANTAN BARAT PROVINCE Yasin, Usman; Elvira, Elvira; Lusiana, Lusiana; Herwani, Herwani
Jurnal Teknik Sipil Vol 24, No 1 (2024): Vol 24, No 1 (2024): JURNAL TEKNIK SIPIL EDISI FEBRUARI 2024
Publisher : Fakultas Teknik Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jts.v24i1.72224

Abstract

The successful implementation of a job begins with the determination of a reliable estimation value. One of the models used in determining the estimated value of a job, using data from the cost budget plan (RAB) on work that has been carried out, is the Cost Significant Model.   In this study, the data used were five suspension bridge construction jobs starting from 2018 to 2022. the data obtained from the RAB is processed into independent variables and dependent variables, which are then tested using multiple linear regression methods using the SPSS application. Based on the results of the analysis, the influential variables are X2, namely Bridge Oprit Work; X4, namely Upper Building Work (Transportation and Installation of Truss Bridges); and X5, namely Lower Building Work (Angkur Block Work, Pyilon Foundations, Wind Ties) with a total weight of 85.30%.   By using the equation Y = -21,640,343,680,000 + (1,856,843,372 x X2) + (453,953,095 x X4) + (41,965,201,370 x X5), the maximum value of 62.21% and minimum value of -98.05% are obtained, so it falls into the Class 5 category. Class 5 has an accuracy value ranging from +30% to +100%, so it is estimated that it is feasible to use it to carry out the initial concept screening estimation.
Utilizing the AHSP Method for Cost Estimation in Road Improvement at Jalan Parit Demang Oktaviani, Rizki; Lusiana, Lusiana; Rafie, Rafie
Jurnal Teknik Sipil Vol 24, No 4 (2024): Vol 24, No 4 (2024): JURNAL TEKNIK SIPIL EDISI NOVEMBER 2024
Publisher : Fakultas Teknik Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jts.v24i4.86435

Abstract

Road infrastructure improvement is one of the important elements in supporting a country's economic development. Accurate cost estimation is key to road construction projects' success, ensuring efficient budgeting and resource allocation. This research uses data from interviews, observations, planning documents, and supporting literature sourced from official government websites. The method used is the Work Unit Price Analysis (AHSP) based on the Minister of PUPR Regulation No. 1 of 2022 to estimate the Cost Budget Plan (RAB) for the improvement project of Jalan Parit Demang. The results obtained show that the total project cost reached IDR 15,754,053,157. Meanwhile, the AHSP method provides a reliable framework for cost estimation; the analysis also emphasizes the importance of regular price data updates and contingency planning to anticipate market volatility. The research findings will improve budget estimation accuracy and resource efficiency in future infrastructure projects.
THE EFFECTIVENESS OF USING EXCAVATOR IN THE CONSTRUCTION PROJECT OF PT. AGRO PLANKAN LESTARI PALM OIL FACTORY, SEKADAU REGENCY Suhendra, Danu; Lusiana, Lusiana; Syahrudin, Syahrudin
Jurnal Teknik Sipil Vol 24, No 1 (2024): Vol 24, No 1 (2024): JURNAL TEKNIK SIPIL EDISI FEBRUARI 2024
Publisher : Fakultas Teknik Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jts.v24i1.76530

Abstract

A construction project is a series of interrelated activities to achieve specific goals (buildings/construction) within a particular time, cost, and quality constraints. One crucial resource in this context is construction equipment or heavy machinery. West Kalimantan is renowned for its abundant palm oil production, including in Sekadau Regency. Due to the lack of palm oil processing factories, PT. Agro Plankan Lestari constructed a palm oil factory. The research findings indicate that the average performance efficiency of the excavator was 64% (considered good) for both excavators. However, the average Overall Equipment Effectiveness values for both operators were below the tolerance level set by the Japan Institute of Plant Maintenance (JIPM), which is 40%. The average overall equipment effectiveness values of excavator A obtained an average value of 39.82%, and excavator B obtained 41.69%.
PRODUCTIVITY ANALYSIS OF EXCAVATOR HEAVY EQUIPMENT IN SAND MINING AT PT MITRA PASIR SILIWANGI Alvarizzy, Muhammad Harry; Lusiana, Lusiana; Nuh, Safruddin M.
Jurnal Teknik Sipil Vol 24, No 2 (2024): Vol 24, No 2 (2024): JURNAL TEKNIK SIPIL EDISI MEI 2024
Publisher : Fakultas Teknik Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jts.v24i2.79203

Abstract

Heavy equipment, including mining activities, is a crucial resource often required in project work. PT Mitra Pasir Siliwangi in Sintang Regency uses heavy equipment from the excavator to support sand mining operations. This study aims to determine the productivity value of heavy equipment in sand mining activities, specifically the Kobelco SK 130-8 Excavator. The productivity value is obtained from field data collected over seven days and compared with the planned productivity per the company's planning. The study results show that the planned productivity value for the heavy equipment is 91.58 m ³/hour, while the actual field productivity value is 65.89 m ³/hour. Therefore, it is concluded that using the Kobelco SK 130-8 Excavator for sand mining has a lower field productivity value than the planned productivity. This discrepancy is due to several factors, such as data recording errors in the field and frequently idle equipment (the machine is running but not performing mining activities).
OPTIMAL SITE LAYOUT SELECTION FOR PLACEMENT OF FACILITIES AND MATERIAL IN THE CONSTRUCTION PROJECT OF KUBU RAYA DISTRICT EDUCATION AND TRAINING BUILDING Meidita, Roslia Putri; Lusiana, Lusiana; Syahrudin, Syahrudin
Jurnal Teknik Sipil Vol 23, No 4 (2023): JURNAL TEKNIK SIPIL EDISI NOVEMBER 2023
Publisher : Fakultas Teknik Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jts.v23i4.68267

Abstract

Construction project work has several essential components: construction workers, tools, materials, and other needed facilities. The placement of tools, materials, and facilities in construction projects affects the efficiency of movement (traveling distance) and the level of worker safety (safety index). It is the background of this research aims to analyse the placement of tools, materials, and other facilities in the construction project of the Kubu Raya Regency Education and Training building. In this study, indicators to point out the placement of tools, materials, and other facilities have been optimized by using some indicators such as movement efficiency (traveling distance) and the level of worker safety (safety index). Four alternative placements were drawn up (including the existing placement in the current project), analysed, and assessed which alternative is the most optimal. The other options are selected by analysing those four alternatives using the Analytical Hierarchy Process method and evaluated by weighting ranking. The analysis results show that alternative 3 is the optimal alternative to the traveling distance and safety index indicators. Alternative 3 represents that the placement of tools, materials, and facilities on the project is carried out by conditioning the access space between facilities, which is made capacious to reduce the barriers of workers in moving from one facility to another
COMPARATIVE ANALYSIS OF DIRECT WASTE USING SOFTWARE CUTTING OPTIMIZATION PRO AND THE COST OF USING CONVENTIONAL REINFORCEMENT AND WIREMESH IN FLOOR SLAB WORK. (CASE STUDY: OFFICE AND DEPOT CONSTRUCTION PROJECT OF PT. GUDANG GARAM) Hidayah, Fitri Nur; Rafie, Rafie; Nuh, Safaruddin M.; Syahrudin, Syahrudin; Lusiana, Lusiana
Jurnal Teknik Sipil Vol 23, No 1 (2023): JURNAL TEKNIK SIPIL EDISI FEBRUARI 2023
Publisher : Fakultas Teknik Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jtst.v23i1.61193

Abstract

Rebar is one of the main materials in a building. The material has been widely innovated by product providers. In addition to using conventional reinforcement on the floor slab, it is now possible to replace the reinforcement with wire mesh reinforcement. Because material costs are a very large cost in construction projects, it is necessary to do proper material planning. This final project will compare the two reinforcements with the aim that project implementers can plan materials appropriately so that it is expected to minimize the huge cost expenditure. In this final project, the reinforcement in the floor slab work will be reviewed in terms of direct waste reinforcement which will be assisted by software cutting optimization pro and reinforcement costs using the AHSP stipulated by Permen PUPR No.1 of 2022. After various stages are carried out, a comparison of the direct waste level, direct waste cost, and cost of the two reinforcements will be obtained. A Comparison of the three reviews found that wire mesh reinforcement is more efficient than using conventional reinforcement.
Implementation of Building Information Modeling (BIM) Utilizing Tekla Structures for Work Volume Calculation (Institute of Technology Keling Kumang Project in Sekadau District) Erliafina, Erliafina; Lusiana, Lusiana; Syahrudin, Syahrudin
Jurnal Teknik Sipil Vol 24, No 4 (2024): Vol 24, No 4 (2024): JURNAL TEKNIK SIPIL EDISI NOVEMBER 2024
Publisher : Fakultas Teknik Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jts.v24i4.86835

Abstract

In the construction industry, planners use contract drawings and the Work Plan and Conditions (RKS) to determine the work to complete. The conventional approach in calculating the volume and quantity of work usually relies on Microsoft Excel as a calculation tool based on AutoCAD drawings. However, this method is considered inefficient and time-consuming, which can affect the quality of the resulting infrastructure. Building Information Modeling (BIM) is a solution to improve efficiency in planning and managing construction projects. In this research, Tekla Structures was chosen for its ability to generate project drawings, manage and monitor projects, amplify details with high accuracy, and automatically calculate the volume of work after modelling. This research aims to encourage wider application of digital technology in the construction industry in Indonesia. The results showed that comparing the total volume of concrete work between the calculation using Tekla Structures and secondary data had an accuracy rate of 87.61%, with a deviation of 12.39%. Meanwhile, the total volume of reinforcement works showed an accuracy of 95.66% with a deviation of 4.34%. This insignificant volume difference indicates that Tekla Structures can be relied upon to calculate the volume of work, especially in detailing and reinforcement. Although the accuracy of volume calculation is already high, improvement of the BIM model is still needed to make it closer to the actual conditions in the field. One of the efforts that can be made is to integrate real-time data from the field into the BIM model so that the accuracy of calculations increases and can support planning and project management more effectively.
Co-Authors A.Z, Bambang Aan Suriadi, Aan Abda Abda Abdillah, Agung Abdul Somad, Abdul Adil, Mushlih Adinda Imamatul M Afkar, Muhammad Syakhil Agung Putra Agustriono, Agustriono Ahmad Sunafis Al Haziz ahmad yani Ahniar, Nur Hasanah Aisyah Aisyah Akmal, Muh. Imanuddin Albar, Defni Allen Marga Retta, Allen Marga Almawaddah, Wirda Alvarizzy, Muhammad Harry Amalina, Nur D. Amin, Akhmad Bakhtiar Aminullah Assagaf Amrinsani, Farid Anam, M Khairul Anandari, Febrina Andayani, Jihan Restu Andes Prayuda Yunanda Andi Prastowo Andika Kusuma Wijaya, Andika Kusuma Andini, Vicka Angela, Marissa Nur Anto Anto, Anto Antonio, Youngky Aprillia, Tasya Arafah, Zahid Nugrah ARDYANTO, SOFYAN Arie, Yustiana Arifandi, Fajar Arifia, Adhelia Putri Aristiawan, Dhani Arnold Kabangnga Arrafi, Haykal Fachmi Arumsari, Mela Dina Arwin Arwin Asdim Asdim Asep Supriyadi Ashara, Rega Aprilia Asniati Bindas Astrid, Gita Azizah, Fitri Azizah, Mir'ah Azzahra, Azzahra Azzahra, Yasra Baharuddin Baharuddin Barmitoni, Barmitoni Barus, Yenda Mita Bastangka, Palensi Batubara, Syaiful Okky Bachri Bayu Rahmat Setiadi, Bayu Rahmat Berliansyah, David Beruh, Mustapa Kamil Alga Bintari, Evi Dianti Bismark, Irma Auliyah Boby Helmi Candra, Edi Cantika Buswir, Amille Cardoso, Benigna Lestari Da Conceicao Catur Wahyu Priyanto Cecelia, Sherly Clarisa, Cindy Darlan, Dewi M. Darma Putra, Boby Dasril, Mience Daulay, Wasti Indah Haryani Dedi Saputra Deni Saputra Derung, Teresia Noiman Desanjaya, Jossy Desi Permata Sari Destiniar Destiniar, Destiniar Desy, Kemala Detiana, Detiana Dewantara, Masgar Dewi Kurniati Dewi, Mike Kusuma Dian Wahyuni Dina Octaria Dona, Marza Dumanauw, Stefani Dwita Oktiarni Dwiyanto, Yusup Dyah Titisari, Dyah Elfiswandi, Elfiswandi Eliza, Rispa Elsa Tri Mukti Elvira Elvira Emil Salim Emiliandri, Fransiska Endra, Sumarta Erliafina, Erliafina Erwin Sutandar Eva Yuliani Fadhilah, Savira Aulia Faisal, Aldy A. Farid, Indah Herlina Fathimah, Ema Fauziah Fauziah Fernando, Novriadi Fidiyanti, Indrie Firdaus, Nuzula Firmansyah, Indra Fitri Puspa Sari, Eka Fitri Yeni Fitri Yeni, Fitri Fitria, Lailani Fitria, Zahratul Flora Grace Putrianti Fredy, Muhammad Khalid Fuadiah, Nyiayu Fahriza Gaol, Evangelina Lumban Githa Rahmayunita Guslindawati, Guslindawati Gusra, Wido Nofaldi Hakim Harahap, Arbiuddin Syahputra Hakpantria, Hakpantria Halim, Layla Mutiara Hamdani Hamdani Hanum Izzul Hanan Hanum, Ranthika Hapzi Ali Harfan, Syakhroni Hasa, Zainul Faizien Hatta, Ahmad Havidz Aima, Havidz Hendrayani, Eka Heriansah, Heriansah Hermawan, Adi Herwani . Hery Widijanto Hidayah, Dini Firnam Hidayah, Fitri Nur Hikari Ambara Sjakti, Hikari Ambara Husain, Sofian A. Imardi, Syahrul Indah Fajar Dini, Yuli Indah Resti Ayuni Suri Indri Yani Indupurnahayu Irfansyah, Rahmat Iskandar Syah Isnaini, Ellychia istiqomah istiqomah Jacoeb, Tjut Nurul Alam Jannah, Amiratul Joniputra, Joniputra Jumroh, Jumroh Kadek Dian Vanagosi Kamalia Kamalia Kamalia, Rita Karela, Genoneva Ngana Karlina, Nunung Karlinda, Ai Elis Kasman Rukun khusnul khotimah Krisanti, Inge Ade Krisna, Nandan Lima Kristiana, Yulia Kunjono Putra, Kevin Andrea Kurdiyansah, Kurdiyansah Kurniati, Era Tri Suci Kusmarinah Bramono Kwaitota, Betriks Riska Lamidi , Lamidi Lamidi, Lamidi Leonarda, Olivia Lestari, Melati Indah Lestari, Nina Septia Lindah Lindah Listiani Listiani Luanda, Desi Luthfiyah, Sari M. Havidz Aima M. Nuh, Safaruddin Maelasari, Nur Maftuh, Ayi Syhartika Mak’ruf, M Ridha Mardainis Marhamah Marhamah MARIA BINTANG Marisi Aritonang Marsela, Santa Hani Marsella, Melsa Marwan Marwan Mary, Hilda Masitha , Dewi Maskun maulani, nine wahyuni Ma’fufah, Eva Mega Elfia Meidita, Roslia Putri Meilani, Dina Meilina Estiani, Meilina Melani Putri, Risa Melasari, Devi Misra, Shubhrojit Mita Purbasari, Mita Monata, Deri Monica, Resti Mu'in, Juhri Abdul Mubarik Mubarik Mubarok, Rizka Ahmad Muchlis, Nur Annisa Firliana Muhammad Abdillah Muhammad Harun Muhammad Yusuf Mujib Mujib, Mujib mutiara mutiara Nadila, Nadila Nadilla, Nia Nadya Zafira S Nafis, Badratun Nandan Limakrisna Nasichah, Roichatun Neldi, Mondra Niami, Sinta Nila Kesumawati Ningsih, Yunika Lestaria Nofriadi Nofriadi Nomin, Nomin Noresti, Izka Nugraha, Herri Ulka Nugraha, Nila Nuh, Safaruddin M. Nuh, Safarudin M. Nuh, Saffarudin M. Nuh, Safruddin M. Nur Fadhilah, Dian Nurcholish Arifin Handoyono, Nurcholish Arifin Nurdiniawati, Nurdiniawati Nurhajjah, Afifah Nurmagandi, Boby Nurnabila, Nurnabila Nurwijayanti Oktafia, Pilsa Oktarina, Desi Oktarina, Yolanda Oktavia, Wahyuni Oktaviani, Rizki Oktiarni, ⁠Dwita Ottar, Zuhroh Sadeptusia P, Noviyanto Putera Padalingan, Yohanis Pamungkas, Bayu Adhitya Pathuddin Pati, Abhilash Pawirosumorto, Suharno Pioni Putra Pradini, Meysah Rani Pramesti, Indah Pratama, M. Emeraldo Pratama, Yosua Nanda Pratiwi, Eva Sulistia Prawirosumarto, Suharno Prayogo, Rizky Lendi Prayogo, Rizky Lendl Pudji, Andjar Purnama, Muharam Purnama, Vera Puspitasari, Ratna Ika Putra Islamy, Hifa Firdausy Putra, Riyosnal Putra, Roni Syah Putra, Ryanda Satria Putri, Imas Yuniar Putri, Nafa Astria Putri, Poppy Okta Fiana Putri, Reza Yulia Putri, Wahyu Nengsri Putu citra Permana Dewi Qomaria, Siti Rachmawati, Yenny Racman, Fajar Rafie Rafie, Rafie Rafki, Rafnelly Rafky, Rafnelly Rahayu, Witri Rahmadani, Reiza Wahyu Rahmadia R, Wahyu Rahmah, Lutia Rahman, Yusnita Rahmatina, Rahmatina Rakhma, Ina Ramadani, Putri Ramadhani, Magribi Ramdani Bayu Putra Ratnawita Ratnawita Resky, Muhammad Restiani, Anisya Tri Ria, Aprilyanti Mega Rian Kurniawan Rif'iy Qomarrullah Rika Wulandari RIMA RIMA Rinaldi Aditya RINALDI ADITYA, RINALDI Rini Tri Hastuti Rio Putra, Rio Riza Bela H Rizana, Ana ROHANA ROHANA Romdiyah Romdiyah, Romdiyah Rosa, Eni Folendra Rusdi Rusdi Rusdiana Yusuf Rusmiyati Rusmiyati, Rusmiyati Rustiati, Nelly S.M. Fernanda Iragraha Safaruddin M Nuh, Safaruddin M Saffanah, Sasqia Nur Safitri, Miya Sal Prima Yudha S Salam, Agus Saldi, Siti Rizny Salsabila, Salsabila San Diego, Chiedel Joan G. Santosa , Awan Saprianto, Saprianto Sari, Laynita Sari, Silvia Sari, Yosi Pupita sari, yosi puspita Sarjon Defit Sastriani, Sastriani Sayuti, Ilham Muhammad Sedarmayanti, Sedarmayanti Selimanorita, Shafa’ Septa S, Suherdian Septiano, Renil Setiani, Fibrinika Tuta Setiasih, Nenden Lilis Setioningsih, Endang Dian Setyaningsih, Rila Setyo Trisnadi Shalsabillah, Ade Rahmadilla Shannaz Nadia Yusharyahya Sidiq, Hadi Firmansyah Silalahi, Tina Mora Simaremare, Triberti Siregar, Esron Mangatas Siswoyo Siswoyo Siti Fatonah Sitohang, Irma Bernadette S. Sofida, Yeni Sofwan Adiputra, Sofwan Solichah, Mar'atus Sopali, Mardhatila Fitri Sri, Dewi Suci Nofita Sari Suharno Pawirosumarto Suhendra, Danu Sujaya, Indra Sukayasa Sulistiani, Lia Suparno Suparno Surya, Elisabet Katharin Susanti Susanti susanti, Tuti Susanto, Moh. Rusnoto Susatyo, Rudy Susriyanti, Susriyanti Suwanto, Yustiana Arie Syafrina Dina Syafwandi, Syafwandi Syahanti, Zahraan Nisriinaa Syahru Ramadhan Syahrudin Syahrudin, Syahrudin Syamsiar, Syamsiar Syarifah Zahra Syawaluddin, Edy Taufid, Hidayattul Usman, Khairul Uswatun Chasanah Verafirma, Verafirma Veri, Jhon Vicky Brama Kumbara Vicky Brama Kumbara Vina Yuniarti Vucelja, Stevan Wahyu Handayani Weking, Gervasius Domingga Wendy, Jefferi Ciu Wibowo, Wahyu Dwi Ari Wicaksono, Galuh Hendityo Wijaya, Ronni Andri Wirta Agustin Yaakub, Saleh Yahya Yahya Yani Sofiani Yasep Setiakarnawijaya Yasin, Usman Yona, Desma Yudhi Purnama Yudhi Purnama Yudhi Purnama Yulasmi, Yulasmi Yuliana Bakari Yuliartini, Henny Yunita Yunita Yusuf, Rusdiana Yusvi Diana Yuswardi, Arif Zasvia Hendri Zefri Yenni Zefriyeni, Zefriyeni Zefriyenni , Zefriyenni Zefriyenni Zefriyenni, Zefriyenni Zulkifli Z Zulvia, Dewi