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The Use of Artificial Intelligence in Accounting Classes: Behavioral Insights from Students Fachrurrozie, Fachrurrozie; Nurkhin, Ahmad; Santoso, Jarot Tri Bowo; Asrori, Asrori; Harsono, Harsono
Journal of Applied Data Sciences Vol 6, No 3: September 2025
Publisher : Bright Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47738/jads.v6i3.781

Abstract

Accounting learning has entered a new transformation with the intensive use of artificial intelligence. This study analyzes student behavior in using artificial intelligence in accounting lectures. The Unified Theory of Acceptance and Use of Technology (UTAUT) framework is used to understand student behavior by adding the construct of experience and competence of information and communication technology. This study contributes to the extended application of UTAUT. This survey took a sample of accounting and accounting education students at the Faculty of Economics and Business, Universitas Negeri Semarang, totaling 124 students. The questionnaire distributed via Google Forms was used as a data collection technique. The data analysis technique used was SEM-PLS. The results of the analysis show moderate student behavior in using artificial intelligence in accounting lectures, there is 2.48 of an average score. ChatGPT and Canva are the types of AI most frequently used by students in accounting courses. SEM-PLS analysis indicates that students' intentions to use artificial intelligence in their accounting lectures are more determined by performance and effort expectancy. The coefficients are 0.519 and 0.382 at a P-value of 0.000. Social influence does not have a significant effect on student intentions, with a P-value of 0.104. Student intentions, ICT experience, and ICT competence significantly influence student behavior to use AI. The coefficients are 0.382, 0.241, and 0.214 at a P-value less than 0.05. Facilitating conditions do not have a substantial effect on actual behavior, with a P-value of 0.210. The practical implication of this study is the importance of highlighting students' ICT experiences and competencies that determine the use of AI for lecture purposes.
The relationship between student environmental education, knowledge, attitude, and behavior Nurkhin, Ahmad; Mukhibad, Hasan; Wirawan, Arif Wahyu; Isnarto, Isnarto; Utomo, Asep Purwo Yudi; Saputro, Iwan Hardi; Algifari, Algifari
Journal of Environment and Sustainability Education Vol. 3 No. 3 (2025)
Publisher : Education and Development Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62672/joease.v3i3.94

Abstract

Environmental sustainability is a crucial concern for universities due to the environmental impacts of their operations, including energy use, waste, and transportation. As key actors, higher education institutions play a vital role in promoting sustainability by enhancing students' knowledge, attitudes, and active participation in sustainable practices. This study aims to analyze the relationship between environmental education, knowledge, attitude, and behavior. A total of 376 students of Universitas Negeri Semarang were involved in this study. Data were collected through questionnaires distributed online. Data analysis was carried out using the PLS-SEM analysis technique. The results showed that environmental attitude has a positive effect on student environmental behavior. However, environmental education and knowledge were not proven to significantly influence environmental behavior directly. Environmental education has been shown to play an important role in significantly increasing knowledge and attitudes towards the environment. In addition, environmental education can indirectly influence environmental behavior through the formation of environmental attitudes. The implication of this study shows that the universities and higher education policymakers need to emphasize strengthening positive attitudes toward the environment in environmental education curricula, rather than just focusing on increasing knowledge alone.
Pemberdayaan Prospective Coffee Entrepreneur Melalui Transformasi Kopi Terpadu di Dusun Tlumpak, Kabupaten Semarang Baswara, Satsya Yoga; Widhiastuti, Ratieh; Nurkhin, Ahmad; Narenda, Alfa; Rifai, Achmad; Niam, Sufa’ah Hurumun; Ardyansyah, Faisal; Ali, Noor Faqih Udin; Salis, Abdul Rozaq
Jurnal Pengabdian Nasional (JPN) Indonesia Vol. 6 No. 3 (2025): September
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) STMIK Indonesia Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63447/jpni.v6i3.1629

Abstract

This community service program aims to empower the Millennial Coffee Farmers Group (GAPOKTAN) in Tlumpak Hamlet, Semarang Regency, through integrated transformation in coffee management. Tlumpak Hamlet has abundant coffee resources. However, this abundant coffee resource potential is limited by the integrated roasting process, including post-harvest, roasting, marketing, and product legality. The main challenges faced by millennial coffee farmers are limited skills in using professional roasting machines, word-of-mouth sales, and the lack of a Home Industry Food Certificate (SPP-IRT). The implemented solution encompasses three crucial aspects: (1) Production Technology: Professional training in coffee roasting to create specialty coffee with the distinctive flavor of Tlumpak Hamlet, supported by a partnership with the Coffee Factory Community (KnK). (2) Marketing: Digital branding development through the creation of social media accounts, websites, and e-commerce platforms to expand market reach and increase sales. (3) Business Management: Assistance with SPP-IRT and halal certification applications to improve product legality and competitiveness. Implementation methods include education, training, and intensive, participatory mentoring. Expected outcomes are significant improvements in roasting skills (target 80%), increased sales through digital platforms (target 80%), and obtaining official government certification. Mandatory service outputs include publications in accredited national journals, media reports, activity videos, Copyright, and Implementation Agreements. This program is expected to transform farmers into independent, competitive coffee entrepreneurs and contribute to sustainable local economic development.
The Impact of Use of Google Workspace for Education on Student Engagement in Sustainability Accounting Learning Nurkhin, Ahmad; Fachrurrozie, Fachrurrozie; Muhsin, Muhsin; Widiyanto, Widiyanto; Santoso, Jarot Tri Bowo; Harsono, Harsono
Economic Education Analysis Journal Vol 1 No 1 (2023): Economic Education Analysis Journal [Special Issue]
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v1i1.75404

Abstract

This study aimed to describe the use of Google workspace for education and explain its effect on student engagement in sustainability accounting learning. Descriptive quantitative research was intended to describe lecturers' experiences in using the Google platform to increase student engagement. In addition, this study used causality analysis to present empirical evidence of the effect of using Google workspace for education on student engagement. The research respondents were students participating in the Sustainability Accounting course at the Faculty of Economics and Business, Universitas Negeri Semarang in the even semester of 2022/2023. The research variable was the use of Google Workspace for Education, teaching behavior, and student engagement. Utilization rate was measured by the frequency of using Google features during sustainability accounting learning. Student engagement was measured by the constructs of agentic engagement, behavioral engagement, emotional engagement, and cognitive engagement. Data collection methods used questionnaires and observation. The data analysis method used quantitative descriptive analysis and multiple linear regression analysis. The results of the study showed that the use of Google workspace for education that could be applied in sustainability accounting learning was (1) the use of Google Drives, Google Forms, and Google Scholar features in project-based sustainability accounting learning, and (2) the use of Google Docs, Jamboard and YouTube applications for learning in class interactively. Empirical evidence indicated that the use of Google workspace for education could not significantly increase student engagement. In addition, teaching behavior was proven as predictor of student engagement significantly.
Using Google Workspace for Education to Engage Accounting Students Nurkhin, Ahmad; Rohman, Abdul
Jurnal Pendidikan Ekonomi Dan Bisnis (JPEB) Vol. 11 No. 01 (2023): Jurnal Pendidikan Ekonomi & Bisnis (DOAJ & SINTA 2 Indexed)
Publisher : Faculty of Economics, Universitas Negeri Indonesia,Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JPEB.011.1.7

Abstract

This study aimed to describe the level of student engagement in online and face-to-face learning. This study also aimed to describe learning innovations created by lecturers by utilizing existing features on Google workspace. Finally, this study offers suggestions for using Google Workspace in accounting learning to improve student engagement. Quantitative and qualitative descriptive research was conducted by observing the experiences of students and lecturers during post-pandemic face-to-face learning. Questionnaires, observations, and interviews were used to gather data. The data analysis method used was quantitative and qualitative descriptive analysis. The results of the study indicated that there was no lack of student engagement in face-to-face learning. Lecturers had utilized the features on Google workspace but not optimally. Google's most frequently used service features were Google Classroom, YouTube, and Google Drive. Meanwhile, Google site, Jamboard and podcasts were the services that were rarely used. Lecturers could utilize google docs, google sheets, and google slides for accounting learning so that student engagement could increase significantly. This feature required students to actively collaborate to complete assignments because lecturers could monitor activities carried out by students in real time.
Improving Waste Management and Maggot Cultivation Capabilities at Pondok Pesantren As Salafy Al Asror Semarang Fachrurrozie; Martono, S; Nurkhin, Ahmad; Mukhibad, Hasan; Kardoyo
Indonesian Journal of Devotion and Empowerment Vol. 6 No. 1 (2024): June
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/xpv7h896

Abstract

Pondok pesantren are educational institutions that are expected to contribute to environmental education, especially in overcoming the waste problems. A survey by the FEB UNNES Service Team regarding waste management at the Pondok Pesantren As Salafy Al Asror showed several problems in waste management, including not yet optimal management of temporary waste, and processing of organic waste that has the potential to be reprocessed. The implementation method is training and coaching. Training methods are implemented through waste management training for cleaning teams and santri and maggot cultivation training as well as providing adequate work safety equipment. The service activity was carried out on May 18 2024 at Al Asror Vocational School with 20 male students and 10 surrounding residents. The speakers for the activity were the service team leader, kiai, and practitioners from the Semarang City Zero Waste Community (Komunals). The activity was carried out in the form of training with two material sessions, namely waste management and maggot cultivation. The activity was opened by the cottage caretaker, KH. Al Mamnuhin Kholid. The first material was delivered by Drs. Fachrurrozie, M.Si. which emphasizes the importance of managing waste so that it can have a positive impact on the surrounding environment. The second material was delivered by Dr. Inaya Sari Melati, M.Pd. and Luthfan Faladias. Based on the results of the pre-test and post-test that have been carried out, it can be stated that there has been a significant increase in participants' knowledge in waste management and maggot cultivation.
The Influence Of The Perception Of Business Actors About Accounting, Accounting Knowledge And Business Scale On The Use Of Accounting Information For MSMEs In The Special Region Of Yogyakarta Daffa, Muhammad; Nurkhin, Ahmad; Aziza, Maghfira Nur; Wedadjati, Ratna Sesotya
Jurnal Ekonomi Vol. 13 No. 02 (2024): Jurnal Ekonomi, Edition April - June 2024
Publisher : SEAN Institute

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

Abstract

The Indonesian government recognizes the importance of Micro, Small and Medium Enterprises (MSMEs) in reducing poverty and improving national economic well-being. As an economic development strategy, the empowerment of MSMEs is considered important for regional and national economic growth. The focus of this study was to evaluate how the perception of MSMEs about accounting, accounting knowledge and business scale affect the use of accounting information in the Special Region of Yogyakarta (DIY) with a total of about 324,000 MSMEs. The methodology of this study is quantitative, using a survey with a sample of 106 respondents through purposive sampling techniques from the MSME population in DIY. Data were collected through questionnaires and analyzed using SPSS version 25 to perform descriptive analysis, classical assumption test and multiple regression (t test and partial coefficient of determination). The results showed that accounting knowledge and business scale significantly influenced the use of accounting information by MSMEs, while perceptions of accounting did not. Accounting knowledge has a strong positive influence with a significance value of 0.370 (p<0.05), confirming the need to improve understanding of accounting among MSMEs. The scale of the business also had a positive effect with a significance value of 0.044 (p<0.05), indicating that the larger the business, the more likely it is to use accounting information effectively. On the other hand, perceptions of accounting showed no significant influence with a significance value of 0.743 (p>0.05), suggesting that attitudes towards accounting may be less relevant than factual knowledge. In conclusion, MSMEs in DIY must improve accounting knowledge to utilize accounting information more effectively, supporting growth and business continuity. Government and consultants are advised to provide training aimed at improving accounting knowledge. Future studies may broaden the scope by including other variables such as the education of business actors, the age of the company, and good governance practices for a more comprehensive and in-depth analysis.
Analisis Pengembangan Kurikulum MBKM Program Studi Pendidikan Ekonomi FEB Unnes yang Adaptif dan Berwawasan Konservasi Kusumantoro; Nurkhin, Ahmad; Setiaji, Khasan
Business and Accounting Education Journal Vol. 5 No. 1 (2024): Business and Accounting Education Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/baej.v5i1.460

Abstract

Kebijakan MBKM yang dijalankan prodi menghadapi kendala rekognisi dan pelaksanaan yang lebih sesuai dengan bidang studi. Permasalahan yang muncul di prodi Pendidikan Ekonomi FEB UNNES dapat diselesaikan dengan mengembangkan kurikulum MBKM yang lebih adaptif dan berwawasan konservasi. Tujuan penelitian ini adalah untuk menganalisis pengembangan kurikulum MBKM prodi Pendidikan Ekonomi FEB UNNES yang adaptif dan berwawasan konservasi. Penelitian ini merupakan penelitian pengembangan untuk menghasilkan kurikulum MBKM Prodi Pendidikan Ekonomi.  Desain penelitian pengambangan mengacu pada pendapat Borg dan Gall (1889) dengan tahapan pengembangan; (1) analisis pendahuluan, (2) pengembangan produk, (3) validasi produk, dan (4) uji kelayakan produk. Penelitian akan dilakukan di program studi Pendidikan Ekonomi FEB UNNES pada bulan Mei sd September 2023. Pihak yang terlibat adalah dosen, mahasiswa, alumni, pengguna alumni, mitra Kerjasama, asosiasi profesi, pengelola prodi sejenis, pakar kurikulum, dan pihak terkait lainnya. Pengembangan kurikulum akan dilakukan melalui kegiatan FGD (focus group discussion), benchmarking, dan tracer study. Hasil dari penelitian ini yaitu terbentuk struktur kurikulum yang masih tetap mengedepankan keahllian program studi namun tidak menghambat dalam mengakomodasi mahasiswa untuk mengikuti kegiatan MBKM.
Pengaruh Siskeudes, SPI, dan Partisipasi Masyarakat Terhadap Kualitas Laporan Keuangan Desa Dengan Kompetensi SDM Sebagai Variabel Moderasi Setiawan, Fadli Arif; Nurkhin, Ahmad
Business and Accounting Education Journal Vol. 5 No. 1 (2024): Business and Accounting Education Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/baej.v5i1.4768

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Siskeudes, SPI, dan partisipasi masyarakat terhadap kualitas laporan keuangan desa dengan kompetensi SDM sebagai variabel moderasi.Penelitian ini menggunakan pendekatan kuantitatif. Populasi dari penelitian ini seluruh perangkat desa di Kecamatan Gladagsari Kabupaten Boyolali. Penelitian ini menggunakan teknik sampel jenuh dengan jumlah responden 80. Metode pengumpulan data menggunakan kuesioner. Teknik analisis data menggunakan SEM-PLS. Hasil penelitian menunjukkan penerapan Siskeudes dan sistem pengendalian internal berpengaruh positif dan signifikan terhadap kualitas laporan desa, akan tetapi variabel partisipasi masyarakat berpengaruh negatif dan tidak signifikan terhadap kualitas laporan keuangan desa. Kompetensi SDM memoderasi pengaruh penerapan Siskeudes dan sistem pengendalian internal terhadap kualitas laporan keuangan desa, akan tetapi kompetensi SDM tidak dapat memoderasi pengaruh partisipasi masyarakat terhadap kualitas laporan keuangan desa. Simpulan dari penelitian ini adalah kualitas laporan keuangan desa dipengaruhi penerapan Siskeudes dan sistem pengendalian internal, serta tidak dipengaruhi oleh partisipasi masyarakat. Kompetensi SDM dapat memoderasi pengaruh penerapan Siskeudes dan sistem pengendalian internal terhadap kualitas laporan keuangan desa. Kompetensi SDM tidak dapat memoderasi pengaruh partisipasi masyarakat terhadap kualitas laporan keuangan desa. Saran untuk para perangkat desa untuk tetap menerapkan Siskeudes dalam proses penyusunan laporan keuangan dan meningkatkan sistem pengendalian internal dengan konsisten kepada sistem yang telah diterapkan.
THE IMPLICATION OF PROFITABILITY AS A MODERATING IN THE RELATION OF ENVIRONMENTAL CERTIFICATION AND FINANCIAL PERFORMANCE TO MARKET REACTION Widiatami, Anna; Khasanah, Nasriatun; Nurkhin, Ahmad; Aeni, Ida
JRAK Vol 16 No 1 (2024): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v16i1.7671

Abstract

This study aims to analyze and empirically evaluate the effect of financial and non-financial information submitted through annual reports on the market reaction, proxied by trading volume activity. A study was conducted in 103 manufacturing companies listed on the Indonesian Stock Exchange for the 2017-2021 period with 515 annual reports. The panel data moderating regression results show that environmental certification and financial performance, measured by Sales growth, market value added, and Tobin's Q Ratio, do not affect the market reaction. However, return on equity as a Profitability measurement can strengthen the relationship between environmental certification and sales growth in trading volume activity. This study implies that a high return on equity in companies attracts an investor more than environmental certification. Besides, it could change the confidence of the investor to invest in a company that has been obtaining ISO 14001 certificates.
Co-Authors - FACHRURROZIE - Kardoyo -, Kardiyem Abdul Rohman Abdul Rohman ACHMAD RIFAI Aditama, Raka Rizky Aeni, Ida Agus Wahyudin Agus Wahyudin Ahmad Syahrul Fauzi Algifari Algifari Algifari Algifari Algifari, Algifari Ali, Noor Faqih Udin Amir Mahmud Anisa Septiani Aenul Fajriah Anna Kania Widiatami Ardyansyah, Faisal Arif Wahyu Wirawan Arif Wahyu Wirawan, Arif Wahyu Asep Purwo Yudi Utomo Asrori Asrori Astuti - Atifatul Alifah Aulia Rizky Nur Ruwita Aziza, Maghfira Nur Baihaqi Rizqi Fajarwati Bakar, Syarifah Mastura Syed Abu Bangkit Candra Birama, Bangkit Candra Baswara, Satsya Yoga Bayu Bagas Hapsoro, Bayu Bagas Budiantoro, Risanda Christian Wiradendi Wolor Daffa, Muhammad Daud, Norzaidi Mohd Destiya Laelatul Azizah Dhifah Amaliyah Fadli Dwi Puji Astuti Ervie Sabrina Nuari Fachrurrozie Fachrurrozie Fachrurrozie, F Fadhilah Mahanani Saputri fatimah Fatimah Fiki Nushrotul Hafidh Fikriyah, Minkhatul Hardi Saputro, Iwan Harsono Harsono Hartanto, Dadi Hasan Mukhibad Heri Yanto Heri yanto Hidayatun Toyibah Priyati Istu Utami Hobar, Abdul Hoo, Wong Chee Ida Nur Aeni Ilma Anisaturizqi, Ilma Indah Anisykurlillah Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri Isnarto Isnarto Isnarto, Isnarto Iwan Hardi Saputro Jarot Tri Bowo Santoso Kardoyo Khasan Setiaji Khasanah, Nasriatun Kiswanto Kiswanto Kiswanto, Kiswanto Kuat Waluyo Jati Kustini, Sri Kusumantoro Kusumantoro Kusumantoro, Kusumantoro Mahardika, Aura Aglis Maulida, Winda Nurul Maylia Pramono Sari Maylia Pramono Sari Meyta Putri Puspita Minkhatul Fikriyah Muhammad Feriady, Muhammad Muhammad Wahyudi Muhsin Muhsin Muhsin Muhsin Muhsin, Muhsin Mukhibab, Hasan Munirah, Anisatul Narenda, Alfa Narendra Utama W, Narendra Utama Ngabiyanto - Niam, Sufa’ah Hurumun Nilam Nathania NilaYunita Susanti Nor, Fakhrudin Novanty, Ine Nugroho, Aditya Surya Nugroho, Rosyid Wahyu Nurdian Susilowati Oki Anggaeni Partono Thomas Prabowo Yudo Jayanto PUJI LESTARI Rababah, Mahmoud Ali Raharjo, Teguh Hardi Raharjo, Teguh Hardi Raharjo Rahayu Lestari Ratieh Widhiastuti Reza Dwi Kumala Risanda A. Budiantoro Risanda Alirastra Budiantoro Risnaeni Risnaeni, Risnaeni Rokhani, Sri S Martono S Martono Safitri, Diyah Salis, Abdul Rozaq Sari, Puji Novita Sejati, Adif Akbar Selawati Septianingtyas Septiana, Duwi Setiawan, Fadli Arif Setiawati Setiawati Shahtaz Twanneke Henga Putri, Shahtaz Twanneke Henga Shinta Puspitasari Sifa Farida, Sifa Siti Fatimah Siti Nurdianti, Siti Sri Kustini Subarkah, Afri Subkhan Subkhan Sulhadi Sumiadji Sutikno Sutikno Syafa Azmi Muazaroh Syamsu Hadi Tri Jatmiko Wahyu Prabowo Triwidisari, Asri Umi Thoifah Amalia, Umi Thoifah Usep Suhud Wedadjati, Ratna Sesotya Wicaksono Adi Nugroho, Wicaksono Adi Widiatami, Anna Widiyanto Widiyanto Widiyanto Widiyanto Widiyanto Widiyanto Widiyanto Widiyanto Wiji Astuti Yee, Loo Shu Yozi Aulia Rahman, Yozi Aulia Zikir Zibran Firdaus