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All Journal Marine Fisheries: Jurnal Teknologi dan Manajemen Perikanan Laut Jurnal Reviu Akuntansi dan Keuangan AKUNTABILITAS Jurnal Ekonomi Modernisasi Jurnal Akuntansi Multiparadigma JSEH (Jurnal Sosial Ekonomi dan Humaniora) Journal of Information Systems Engineering and Business Intelligence Jurnal Akuntansi dan Perpajakan Jurnal Manajemen dan Bisnis Indonesia Akademika : Jurnal Manajemen, Akuntansi, dan Bisnis Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Jurnal AKSI (Akuntansi dan Sistem Informasi) J-MAS (Jurnal Manajemen dan Sains) SEIKO : Journal of Management & Business PRIVE: Jurnal Riset Akuntansi dan Keuangan Media Mahardhika Buletin Ilmiah Marina : Sosial Ekonomi Kelautan dan Perikanan YUME : Journal of Management SOSIO EDUKASI Jurnal Studi Masyarakat dan Pendidikan GEMA EKONOMI Jurnal Ekonomi dan Manajemen Akurasi : Jurnal Studi Akuntansi dan Keuangan BISEI: Jurnal Bisnis dan Ekonomi Islam Jurnal Informatika Ekonomi Bisnis International Journal of Economics Development Research (IJEDR) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Akuntansi The Indonesian Journal of Accounting Research JURNAL PENDIDIKAN, SAINS DAN TEKNOLOGI Sinteks Jurnal Akuntansi Indonesia International Journal of Environmental, Sustainability, and Social Science Warta Pendidikan : Jurnal Pendidikan dan Budaya Al-Iqtishod : Jurnal Ekonomi Syariah Akuntansi dan Teknologi Informasi Journal of Social Research International Journal of Humanities Education and Social Sciences Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Akuntansi Trisakti Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Indonesia Sosial Teknologi Journal of Public and Business Accounting Jurnal Akuntansi Manado (JAIM) Journal of Educational Management Research Jurnal Informatika Ekonomi Bisnis Enrichment: Journal of Multidisciplinary Research and Development Journal of Economics and Management Scienties Riwayat: Educational Journal of History and Humanities Journal of Economics and Public Health Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Intelek Dan Cendikiawan Nusantara KONTAN: Jurnal Ekonomi, Manajemen dan Bisnis International Journal of Contemporary Sciences (IJCS) JAS (Jurnal Akuntansi Syariah) E-JURNAL AKUNTANSI Ecoducation Jurnal Ekonomi, Manajemen, Akuntansi Ulil Albab

Umi Muawanah

Universitas Gajayana Malang

Author-ID : 322404

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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ESTIMASI KERUGIAN EKONOMI KERUSAKAN TERUMBU KARANG AKIBAT TABRAKAN KAPAL CALEDONIAN SKY DI RAJA AMPAT Witomo, Cornelia Mirwantini; Firdaus, Maulana; Soejarwo, Permana Ari; Muawanah, Umi; Ramadhan, Andrian; Pramoda, Radityo; Koeshendrajana, Sonny
Buletin Ilmiah Marina Sosial Ekonomi Kelautan dan Perikanan Vol 3, No 1 (2017): JUNI 2017
Publisher : Research Center for Marine and Fisheries Socio-Economic

Tujuan dari penelitian ini adalah menghitung kerugian ekonomi rusaknya terumbu karang akibat tabrakan kapal Caledonian Sky di Raja Ampat dan merumuskan kebijakan terkait penanggulangan kerugian ekonomi rusaknya terumbu karang akibat tabrakan. Metode yang digunakan dalam penelitian ini adalah studi literatur dengan mengkaji berbagai literatur, data pendukung serta hasil studi yang telah dilakukan oleh berbagai pihak terutama yang berhubungan dengan penelitian. Analisis data yang digunakan mengacu pada PERMEN Lingkungan Hidup No 7 Tahun 2014 tentang Kerugian Lingkungan Hidup Akibat Pencemaran dan/atau Kerusakan Lingkungan Hidup. Data yang diperoleh dari hasil penelusuran literatur selanjutnya dianalisis menggunakan metode benefit transfer. Analisis lainnya adalah analisis habitat equivalent analysis yang menghitung ukuran atau skala perproyek restorasi yang dibutuhkan untuk mengembalikan layanan sumberdaya ke kondisi awal dan analisis deskritif yang dilakukan terhadap angka yang didapat dari hasil analisis dan sebagai dasar estimasi besaran kerugian yang diklaim oleh pemerintah Indonesia terhadap pihak Kapal Caledonian Sky. Berdasarkan hasil analisis estimasi jumlah kerugian ekonomi rusaknya terumbu karang akibat tabrakan Kapal Pesiar Caledonian Sky di Raja Ampat sebesar 23 juta US Dolar dengan luasan terdampak 18.882 m2 dan rekomendasi kebijakan yang dapat diambil sebagai opsi pemerintah untuk menghadapi kerusakan terumbu karang akibat tabrakan Kapal Pesiar Caledonia Sky adalah mempertimbangkan untuk mengadakan negosiasi penyelesaian sengketa tentang tuntutan kerugian kepada perusahaan kapal pesiar Inggris Caledonian Sky atas rusaknya terumbu karang diluar pengadilan dan mempertimbangkan langkah hukum untuk menuntut ganti rugi kepada perusahaan kapal pesiar Inggris Caledonian Sky sesuai dengan hukum yang berlaku di Indonesia. Title: Estimated Economic Loss Of Coral Reefs Due To Ship Caledonian Sky Shipping In King AmpatThis study aims to calculate the economic loss of coral damage due to collision of Caledonian Sky cruise vessels in Raja Ampat and formulate policies related to the economic loss mitigation of coral damage due to collision. The method that used in this study is study of literature by reviewing various literature, supporting data and study results that have been done by various parties and related to this study. The data analysis that is used refers to Regulation Minister of Environment No. 7 of 2014 on Environmental Losses Due to Pollution and / or Environmental Degradation. Data that are obtained from literature searching results then analyzed by using benefit transfer method. Another analysis is the habitat equivalent analysis that calculate the size or scale of the restoration project that needed to return resource services to initial conditions and descriptive analysis of the figures that obtained from the analysis and as a basis for estimating the amount of losses that claimed by the Indonesian government against the Caledonian Skycruise vessel. Based on the results of the estimation analysis, the amount of economic loss from coral damage due to the collision of Caledonian Sky Cruise vessel in Raja Ampat is 23 million US Dollars with an affected area of 18,882 m2. The policy recommendations that can be taken as the government option to deal with coral reef damage due to collision of Caledonia Sky Cruise is considering negotiation on the settlement of disputes concerning the claims of losses to British cruise vessel Caledonian Sky on the destruction of coral reefs outside the court and considering legal action to indemnify the British cruise vessel corporation Caledonian Sky in accordance with Indonesian law.

PERAN KIAI DALAM MENINGKATKAN MUTU PENDIDIKAN PESANTREN (Studi di Pondok Pesantren Ainul Yaqin Jorongan Leces Probolinggo) Aini, Qurrotul; Muawanah, Umi; Lisa, Oyong
KONTAN: Jurnal Ekonomi, Manajemen dan Bisnis Vol 2, No 1 (2023): KONTAN: Jurnal Ekonomi, Manajemen dan Bisnis
Publisher : CV Widina Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59818/kontan.v1i2.283

This study aims to determine the leadership role of Kiai in improving the quality of education and to examine the effective leadership of Kiai in improving the quality of education at the Ainul Yaqin Islamic Boarding School. This research is a qualitative research, so the data collection method is done with three techniques, namely in-depth interviews, participant observation and documentation. The results showed that the role of Kiai in improving the quality of education is as a manager, as an educator, as a human resource enabler, decision maker, as a goal achiever, as a motivator and as a supervisor. Effective Kiai leadership in improving the quality of education is by building good cooperation with fellow Kiai or other institutions, preparing generations of Kiai and teachers, and building good relationships with the community.ABSTRAKPenelitian ini bertujuan untuk mengetahui peran kepemimpinan Kiai dalam meningkatkan mutu Pendidikan serta untuk mengkaji kepemimpinan Kiai yang efektif dalam meningkatkan mutu Pendidikan di Pondok Pesantren Ainul Yaqin. Penelitian ini merupakan penelitian kualitatif, maka cara pengumpulan data dilakukan dengan tiga teknik, yaitu wawancara mendalam, observasi partisipan dan dokumentasi. Hasil penelitian menunjukkan bahwa peran Kiai dalam meningkatkan mutu pendidikan adalah sebagai manajer, sebagai Pendidik, sebagai pemberdaya sumber daya manusia, pengambil keputusan, sebagai pencapai tujuan, sebagai motivator dan sebagai supervisor. Kepemimpinan Kiai yang efektif dalam meningkatkan mutu pendidikan adalah dengan membangun kerja sama yang baik dengan sesama Kiai atau lembaga lain, menyiapkan generasi Kiai dan para guru, serta membangun hubungan yang baik dengan masyarakat.

Eksplorasi Praktik Akuntansi Manajemen dan Dampaknya terhadap Pengambilan Keputusan Strategis Humaidi, Humaidi; Muawanah, Umi; Lisa, Oyong
YUME : Journal of Management Vol 7, No 2 (2024)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v7i2.6713

Sistem akuntansi manajemen merupakan proses mengidentifikasi, pengukuran, analisis, pencatatan, interpretasi dan pelaporan kegiatan ekonomi suatu badan usaha yang dimaksudkan agar manajemen dapat menjalankan fungsi perencanaan pengendalian dan pengambilan keputusan untuk memenuhi maksud organisasi. Penelitian ini bertujuan untuk mengetahui pelaksanaan praktik akuntansi manajemen pada pondok pesantren berdasarkan sistem pembebanan biaya, sistem penganggaran dan evaluasi kinerja. Penelitian ini menggunakan metode kuantitatif dengan subjek 3 pesantren dan 18 orang sebagai sampel peneltiian. Hasil penelitian menunjukkan bahwa : (1) terdapat pengaruh positif yang signifikan Sistem Pembebanan Biaya Terhadap Pengambilan Keputusan Strategis; (2) terdapat pengaruh positif yang signifikan Sistem Penganggaran Terhadap Pengambilan Keputusan Strategis; dan (3) terdapat pengaruh positif yang signifikan Evaluasi Kinerja Terhadap Pengambilan Keputusan Strategis. Kata Kunci: Pondok Pesantren, Sistem Pembebanan, Sistem Penganggaran, Evaluasi Kinerja, Pengambilan Keputusan.

Efektifitas Kerja Sebagai Pemediasi Kompetensi Dan Komitmen Organisasi Terhadap Kinerja Aparatur Desa di Kecamatan Mojoanyar Kabupaten Mojokerto Putra Djaja Tatipang, Hendra; Halim, Abdul; Muawanah, Umi
GEMA EKONOMI Vol 11 No 4 (2022): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh: a) kompetensi apartur desa terhadap efektifitas kerja, b) komitmen organisasi terhadap efektifitas kerja c) kompetensi apartur desa terhadap kinerja, d) komitmen organisasi terhadap kinerja, e) efektifitas kerja terhadap kinerja apratur desa, f) kompetensi terhadap kinerja melalui efektifitas kerja, g) komitmen organisasi terhadap kinerja melalui efektifitas kerja. Penelitian ini dilakukan di beberapa desa di Kecamatan Mojoanyar Kabupaten Mojokerto. Menggunakan penelitian eksplanatori dan teknik sampel jenuh, diperoleh 84 orang aparatur desa. Data dikumpulkan dengan metode kuisioner diberikan langsung kepada responden, Selanjutnya di analisis menggunakan analisis jalur. Hasilnya membuktikan bahwa: a). Kompetensi berpengaruh terhadap efektifitas kerja, b). Komitmen organisasi berpengaruh terhadap efektifitas kerja. c). Kompetensi berpengaruh signifikan terhadap kinerja. d). Komitmen organisasi berpengaruh terhadap kinerja. e). Efektivitas kerja berpengaruh terhadap kinerja. f). Kompetensi berpengaruh terhadap kinerja melalui efektifitas kerja, g). Komitmen organisasi berpengaruh terhadap kinerja melalui efektifitas kerja.

Analisis Kebijakan Pengendalian Internal Persediaan Obat di Instalasi Farmasi RSUD Waluyo Jati Kraksaan Astutik; Ernani Hadiyati; Umi Muawanah
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 1 No. 10: September 2022
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar

Penelitian ini berfokus pada Analisis Kebijakan pengendalian Internal Persediaan Obat di Instalasi farmasi RSUD Waluyo Jati. Penelitian ini menggunakan pendekatan kualitatif, studi kasus pada RSUD Waluyo Jati Kraksaan dengan mengevaluasi Kebijakan pengendalian internal persediaan Obat Instalasi farmasi. Penelitian ini menggunakan triangulasi sumber dan teknik. Pemilihan Responden dalam penelitian ini menggunakan teknik purposive sampling, dan teknik pengumpulan data dilakukan dengan wawancara, kuesioner, observasi, dan dokumentasi. Analisis data dilakukan dengan cara reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian ini menunjukkan bahwa Kebijakan pengendalian internal persediaan Obat Instalasi farmasi di RSUD RSUD Waluyo Jati Kraksaan telah melaksanakan praktek Kebijakan pengendalian internal dan belum terdokumentasi dengan baik. Namun evaluasi atas kebijakan pengendalian internal dilakukan tanpa dokumentasi yang memadai. Kebijakan pengendalian Internal bertujuan sebagai alat untuk mengawasi proses Kebijakan pengendalian Internal pada persediaan Obat Instalasi farmasi sehingga tujuan Rumah Sakit dapat tercapai. Penelitian ini merupakan penelitian pertama yang dilakukan pada pengelolaan persediaan farmasi di RSUD Waluyo Jati Kraksaan dengan menggunakan kerangka kerja SPIP.

Komitmen Memediasi Motivasi Kerja dan Lingkungan Kerja terhadap Kinerja Karyawan Dinas Koperasi, Usaha Mikro, Perdagangan dan Perindustrian Kabupaten Probolinggo Lilik Farida; Dyah Sawitri; Umi Muawanah
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 1 No. 10: September 2022
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar

Kajian penelitian ini bertujuan untuk mengetahui dan menganalisis komitmen memediasi motivasi kerja dan lingkungan kerja terhadap kinerja karyawan Dinas Koperasi, Usaha Mikro,Perdagangan dan Perindustrian (DKUPP) Kabupaten Probolinggo. Jenis penelitian yang digunakan adalah penelitian deskriptif dengan menggunakan metode dan pendekatan kuantitatif yang menggambarkan motivasi kerja terhadap kinerja pegawai Dinas Koperasi, Usaha Mikro,Perdagangan dan Perindustrian (DKUPP) Kabupaten Probolinggo. Jumlah populasi dalam penelitian ini adalah seluruh pegawai Dinas Koperasi, Usaha Mikro, Perdagangan dan Perindustrian (DKUPP) Kabupaten Probolinggo yaitu sebanyak 122 orang. Penarikan sampel dalam penelitian menggunakan sampling jenuh. Hasil penelitian menunjukkan bahwa dari analisis data statisik tabel model summary, menjelaskan besarnya nilai korelasi atau hubungan (R) sebesar 0,698. Berdasarkan besar pengaruh variabel independen atau motivasi kerja (X) terhadap variabel dependen kinerja pegawai (Y) ditunjukkan oleh nilai Adjusted R Square sebesar 0,575artinya 57,5% besar pengaruh variabel independen atau motivasi kerja terhadap variabel dependen kinerja pegawai (Y) di Kantor Dinas Koperasi, Usaha Mikro, Perdagangan dan Perindustrian (DKUPP) Kabupaten Probolinggo dari hasil output tersebut maka di peroleh bahwa pengaruh motivasi kerja (X) terhadap kinerja pegawai (Y) berada pada tingkatan sangat berpengaruh

THE EFFECT OF INVENTORY INTENSITY, FIXED ASSET INTENSITY, POLITICAL CONNECTION AND REAL EARNINGS MANAGEMENT ON TAX AVOIDANCE WITH AUDIT COMMITTEE AS A MODERATING Dolok Saribu, Alfriado Leonard Noprian; Umi Muawanah; Djuni Farhan
Jurnal Akuntansi Trisakti Vol. 12 No. 1 (2025): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v12i1.21441

This study aims to analyze the effect of inventory intensity, fixed asset intensity, political connections and real earnings management on tax avoidance with the audit committee as a moderating variable. This type of research is a causal associative research with a moderated regression analysis technique. The population is all mining sector companies as many as 42 companies listed on the Indonesia Stock Exchange with a sample of 27 mining sector companies with a total of 135 company financial data with panel data type. The data analysis method uses moderated linear regression (MRA). The results of the study indicate that inventory intensity has a significant positive effect on tax avoidance, fixed asset intensity does not affect tax avoidance, political connections have a significant positive effect on tax avoidance, real earnings management does not affect tax avoidance, the audit committee strengthens the effect of inventory intensity on tax avoidance, the audit committee cannot moderate the effect of fixed asset intensity on tax avoidance, the audit committee weakens the effect of political connections on tax avoidance and the audit committee cannot moderate the effect of real earnings management on tax avoidance. The results of this study can be a source of decision making for companies related to factors that can cause tax avoidance and as a source of knowledge for management to avoid tax avoidance by analyzing the variables of intensity, fixed assets, political connections and real earnings management and the audit committee as a moderating variable that can minimize tax avoidance.

Remunerasi, Financial Efficacy dan Financial Well-Being Nur Aini; Ernani Hadiyati; Umi Muawanah
E-Jurnal Akuntansi Vol 32 No 2 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i02.p09

This study aims to examine and analyze the effect of remuneration and financial efficacy on financial well-being. The study used a quantitative approach and data was obtained by distributing questionnaires. Research respondents are administrative employees of state universities in Malang City. The questionnaires that were returned and declared eligible to be used as research data were 146 respondents, and then analyzed using SEM-PLS. The results showed that remuneration and financial efficacy had a positive effect on financial well-being. Financial efficacy has also succeeded in mediating the relationship between remuneration and financial well-being, although the value is relatively small. Remuneration as a form of compensation has been shown to increase financial well-being and financial efficacy contributes to strengthening this relationship. Keywords: Remuneration; Financial Efficacy; Financial Well-Being.

Strategi keuangan, corporate governance, dan nilai perusahaan: Peran mediasi profitabilitas Gita Purwanda; Umi Muawanah
Akuntansi dan Teknologi Informasi Vol. 18 No. 1 (2025): Volume 18, No.1 Maret 2025
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jati.v18i1.7372

Purpose - This research examines the influence of Financial Strategy (Working Capital and Capital Structure) and Corporate Governance on Firm Value, with profitability as an intervening variable. Method - The research was conducted on companies listed in the Kompas 100 Index on the Indonesia Stock Exchange during 2021-2022. Samples were selected using purposive sampling and analyzed using path analysis. Findings - The Results reveal significant positive effects of Working Capital Management, Capital Structure, and Corporate Governance on Profitability. This underscores the potential of a well-crafted financial strategy to enhance profitability. Conversely, working capital management and corporate governance significantly negatively impact Firm Value, while Capital Structure and Profitability demonstrate significant positive influences. Profitability effectively mediates the relationship between Working Capital, Capital Structure, Corporate Governance, and Firm Value. Implications - These findings have significant practical implications. They serve as a valuable reference for management, providing insights on how to optimize financial decisions and governance to maximize firm value. For investors, this research offers important indicators for evaluating investment prospects, empowering them to make informed decisions.

Faktor-Faktor yang Mempengaruhi Kualitas Laporan Keuangan pada Perguruan Tinggi Negeri di Jawa Timur Pratamasari, Frinta; Muawanah, Umi; Farhan, Djuni
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 3 (2025): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i3.4097

Purpose: The aim of this research is to find out whether human resource competence, internal control systems and good university governance have a direct or indirect effect on the quality of state universities' financial reports. Methodology/approach: The research uses a quantitative approach, with data collection methods using questionnaires. The research sample was 255 leaders, internal supervisory units, managers and preparers of PTN financial reports in the UAPPA/B Unit in the Java Region. Path analysis was used as an analytical tool in this research, with SEM-PLS. Results/findings: Human resource competency, internal control system and good university governance has a positive and significant effect on the quality of financial reports. Human resource competency and internal control system has a positive and significant effect on good university governance. Human resource competency, internal control system has a positive and significant effect on the quality of financial reports through good university governance. Limitations: This study is limited by measuring the quality of financial reports from the perspective of human resource competency, internal control system and good university governance. While there are several other variables that can affect the quality of financial reports, such as the quality of information technology, because currently financial reports are done based on applications. Contribution: This finding is expected to increase the understanding that quality financial reports are produced by competent human resources in accounting, the organization has good internal control and the organization implements good university governance appropriately. Furthermore, this study contributes to the literature by showing the importance of financial report quality to maintain the image of the organization. Novelty: This study addresses the gap in previous research, that the competence of human resources for managing current financial reports must be complemented by an understanding of the use of applications that have been determined by the ministry.

Co-Authors A Halim Abdul Halim Ahmad Ahmad Ahmad Dahlan Anang Febita Kurniawan Andriyan Nurman Effendi Ardhia, Olivia Maharani Arie Ikasano Trisna Dewi Arinda, Jeny Arum, Winar Sekar Ashari, Muhammad Hasyim Astutik Badar Ilahi Basuki, Rachmawati Prasetyoning Bella Bella Cahyandari, Nurmala Christy Desta Pratama Dewi Siswanti Diamastutik, Erlina Djuni Farhan Dolok Saribu, Alfriado Leonard Noprian Dwi Orbaningsih Dyah Sawitri Eko Cahyo Purwanto Endah Zuraidah Endang Suswati Erlina Diamastutik Ernani Hadiyati Ernani Hidayati Ernita Fatah Yasin, Eko Ferdian Hendrasto Fikri, Ahmad Taupan Fitrilia Farida S Gita Purwanda Gunadi Hartutik, Erin Heriyadi Heriyadi Humaidi Humaidi Huspiani, Huspiani I Made Nartha I Made Rian Diana Kartika Iin Indah Novitasari Imam Wahyudi Inaq, Maria Magdalena Ivanda, Muhammad Iwan Hari Wibowo Khohar Adi Kohar Adi Setia Kohar Adi SETIA Kohar Adi Setia Kohar Adisatya Kurniawan, Anang Febita Kurniawan, I Gde Fajar Lilik Farida Linda SOFIANA Luksanti, Nirmala Rahayu Luky Adrianto LUSSY WIDIA ASMARANINGTYAS Mahmudi, Zufiatul Dwi Marisa Juwitasari Martha Layuk Ada Maulana Firdaus, Maulana Meyla Nur Vita Sari Mitha Endah Aprilia Mubariq Ahmad Muhammad Hasyim Ashari Muhammad Hasyim Ashari Muhammad Kahfiyansyah Muhardi Muhardi Mustiadi, Mustiadi Nanda putri aprilianti Ni Made Susilawathi Nur Aini Nur Indriantoro Nurmala Cahyandari Nurul Hayati Oktariza, Wawan Oyong Lisa Parhanuddin, Parhanuddin Prabowo, Agung Cahyo Pratamasari, Frinta Putra Djaja Tatipang, Hendra Qurrotul Aini Radityo Pramoda Rahmad Efendi Ramadhan, Andrian Rasyid, Ravika Imania Rizkyatul Khoiriyah Ronny Hendra Hertanto Rosidi Rosidi Rosidi Rosidi Rosidi Rosidi Salmukin, Salmukin Senima Kurniawati Setia, Kohar Adi Setiawati, Channy Setiyo Hadi Santoso Siti Arifah Soejarwo, Permana Ari Sonny Koeshendrajana Sugiyanti Sugiyanti Sulistiawati Sulistiawati Supinah Supinah Suwartono Taryono Tatas Ridho Nugroho Tri Wiji Nurani Vendy Tri Purwantoro Wibowo, Iwan Hari Wini - Trilaksani Witomo, Cornelia Mirwantini Yeni Martasari Yosar Haritsar yudha hary wijayanto Yuni Kusuma Arumsari Zakky Ibrahim

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