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ANALISIS BIAYA OPERASIONAL DAN PENDAPATAN PADA CV. HM HAJIRA GALON DI KECAMATAN WAWO KABUPATEN KOLAKA UTARA Afta, Afta; Sabarudin, Sabarudin; Bustang, Bustang
Jurnal Akuntansi Kompetif Vol. 8 No. 3 (2025): Akuntabilitas, Pengendalian Internal, dan Kinerja Keuangan di Sektor Publik dan
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i3.2328

Abstract

This research aims to evaluate the structure of operational costs and revenue generated by CV. HM Hajira Galon, located in Wawo District. The findings indicate that one of the company's key strategies is maintaining the quality of raw materials to ensure the consistent quality of its bottled water products. This commitment to product quality has a positive impact on customer satisfaction, which in turn fosters customer loyalty toward Hajira Refillable Drinking Water Depot. The pricing strategy adopted by the company follows the cost-plus pricing method, resulting in a selling price that is relatively higher than the company's previous pricing calculations. In terms of operational expenditures, the total monthly production cost amounts to IDR 18,838,000, while administrative expenses are recorded at IDR 2,600,000 per month. The total monthly revenue reaches IDR 30,000,000. After deducting total operational costs of IDR 21,438,000, the business earns a net profit of IDR 8,562,000 per month
PENGARUH PERPUTARAN MODAL KERJA TERHADAP PROFITABILITAS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Tiana, Alma; Bustang, Bustang; Sabarudin, Sabarudin
Jurnal Akuntansi Kompetif Vol. 8 No. 3 (2025): Akuntabilitas, Pengendalian Internal, dan Kinerja Keuangan di Sektor Publik dan
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i3.2340

Abstract

The purpose of this study is to determine the Effect of Working Capital Turnover on the Profitability of Manufacturing Companies Listed on the Indonesia Stock Exchange". This study uses a quantitative research method, the data collected consists of Primary Data and Secondary Data. Primary data comes from observation and documentation. While for secondary data by collecting data through literature studies. The data analysis techniques used are Descriptive statistical analysis and Regression analysis. The results of this study show the effect of working capital turnover and accounts receivable turnover on profitability in manufacturing companies in the consumer goods industry sub-sector listed on the IDX for the period 2017 - 2020 which were studied with the help of SPSS data processing, it can be concluded that Working Capital Turnover partially has a positive and significant effect on profitability for companies listed on the Indonesia Stock Exchange in manufacturing companies in the consumer goods industry sub-sector for the period 2017 to 2020. This shows that when the working capital turnover value is high, the company can get or obtain high profitability too. Based on the results of the study, working capital turnover has an influence on profitability of 73.2%.
ANALISIS PROSEDUR AKUNTANSI DALAM PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) PADA SMA NEGERI 1 WUNDULAKO Juniati, Juniati; Triani, Neks; Sabarudin, Sabarudin
Jurnal Akuntansi Kompetif Vol. 8 No. 3 (2025): Akuntabilitas, Pengendalian Internal, dan Kinerja Keuangan di Sektor Publik dan
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i3.2359

Abstract

This study aims to describe the accounting procedures used in the management of School Operational Assistance (BOS) funds at SMA Negeri 1 Wundulako. The problem formulations in this study are: 1) What are the accounting procedures for managing School Operational Assistance (BOS) funds at SMA Negeri 1 Wundulako? 2) Does the accounting system for managing School Operational Assistance (BOS) funds at SMA Negeri 1 Wundulako comply with the National Education Standards and BOS Technical Guidelines? This research uses qualitative analysis with a case study approach. Data collection involved observation, documentation, and interviews with research subjects. Validity tests were conducted using source triangulation, technical triangulation, and time triangulation. Data analysis techniques included data reduction, data presentation, and data verification. The results of the study indicate: 1) the management of BOS funds at SMA Negeri 1 Wundulako is in accordance with the 2022 BOS technical guidelines. BOS fund management has three important aspects, namely planning, implementation, and reporting. In the management of BOS at SMA Negeri 1 Wundulako, there are several shortcomings, namely in the process of preparing the RKAS where there is no budget allocated to finance the development of graduate compensation standards; development of content standards; and development of educators and education personnel. Furthermore, there are obstacles in the process of distributing BOS funds which are often delayed so that the school must go into debt to resolve the problem. Another problem is that at any time the school suddenly requires carrying out an activity whose implementation budget is not listed in the RKAS. The solution that the school can do to overcome this problem is to go into debt; 2) the use of BOS funds at SMA Negeri 1 Wundulako has been maximized to meet the needs of the school. However, maximizing the use of BOS funds so that it can reach all components in the school. Accounting Procedures, Management, BOS Funds
Studi Penerapan Cooperative Learning dalam Analisis Buku Siswa Materi Menyimak Untuk Pembelajaran Bahasa Indonesia oleh Mahasiswa Program Studi PGSD Tamarin, Vina; Sabarudin, Sabarudin; Anafiah, Siti
Jurnal Ilmiah Profesi Pendidikan Vol. 10 No. 3 (2025): Agustus
Publisher : Fakultas Keguruan dan Ilmu Pendidikan, Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jipp.v10i3.3514

Abstract

Kemampuan menyimak merupakan keterampilan dasar yang penting dalam pembelajaran Bahasa Indonesia di sekolah dasar, namun sering kali kurang mendapat perhatian, termasuk dalam pemanfaatan buku siswa. Penelitian ini bertujuan mendeskripsikan refleksi mahasiswa PGSD terhadap penerapan model Cooperative Learning dalam menganalisis buku siswa materi menyimak. Penelitian dilakukan di salah satu kampus Prodi PGSD swasta di Yogyakarta dengan pendekatan kualitatif dan metode studi kasus. Teknik pengumpulan data dilakukan melalui wawancara semi-formal kepada lima mahasiswa peserta perkuliahan. Analisis data menggunakan tahapan kondensasi data, penyajian data, dan penarikan kesimpulan sesuai model Miles dan Huberman. Hasil penelitian menunjukkan bahwa pembelajaran kooperatif mendorong mahasiswa untuk aktif berdiskusi, memahami teknik menyimak secara teori dan praktik, serta mampu merancang pembelajaran yang sesuai untuk siswa SD. Mahasiswa juga menunjukkan sikap kritis dan kolaboratif dalam menganalisis buku siswa. Kesimpulannya, penerapan Cooperative Learning dalam analisis buku siswa efektif dalam meningkatkan pemahaman konseptual dan keterampilan pedagogis mahasiswa PGSD sebagai calon guru.
Islamic Religious Education Assistance In Communities Affected By Prostitution In Downstream Indragiri Komariah, Nur; Ruhiat, Ruhiat; Suriyah, Suriyah; Murni, Dewi; Sabarudin, Sabarudin; Wijayanti, Sri
Jurnal Masyarakat Mengabdi Vol. 1 No. 2 (2024): Article
Publisher : CV. Pustaka An Nur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62058/jumadi.v1i2.95

Abstract

This service is carried out to increase understanding of religion and the practice of Islam in the coastal communities of the Indragiri Hilir river, Tembilahan Kota Village, Tembilahan District, Indragiri Hilir Regency. The service method uses the Participatory Action Learning System (PALS) method, a method that emphasizes the activeness and participation of partners in the learning process in the form of prayer practices, reading the Koran and its application in daily life. The results of the service show that there is an increase in understanding and practice of the partner's religion. This can be seen from the increase in mastery of reading and the practice of the five daily prayers, the ability to read the Koran and the enthusiasm of partners in seeking work that is approved by Allah through agriculture. To empower communities affected by prostitution, there needs to be synergy between the government and ulama or intellectuals to empower partners to get out of this dark world. Empowerment is not only in the form of material such as social service programs in the form of the Family Planning Program (PKH), programs from education services such as the Smart Indonesia Card (KIP), health services such as the Healthy Indonesia Card (KIS) but is also supported by local government policies through localization closures. , and from the Ministry of Religion and Intellectual Services to make it easier for partners to get out of their dark zones.
Integrasi Nilai-Nilai Moderasi Beragama Dalam Pembelajaran Peradaban Islam Fakultas Bisnis Islam Syariah UIN Sunan Kalijaga Yogyakarta Muslimah, Khoirotul; Satibi, Ibi; Sabarudin, Sabarudin; Farhati, Farhati
EDUKASIA Jurnal Pendidikan dan Pembelajaran Vol. 4 No. 2 (2023): Edukasia: Jurnal Pendidikan dan Pembelajaran
Publisher : LP. Ma'arif Janggan Magetan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62775/edukasia.v4i2.548

Abstract

Religious Moderation Values ​​are a manifestation of moderation in various forms of interaction. This study discusses the integration of the moderation value of religion in Islamic Civilization courses including the Semester Learning Design (RPS) as well as the integration of the value of moderation in religion among students and lecturers at FEBI UIN SUKA. The research method uses a descriptive qualitative approach so as to provide a complete description and analysis of various case studies. The data collected was obtained by in-depth interview methods, direct observation and literature study. To test the validity by means of source and technique triangulation. The research results show the following. First, the integration of the values ​​of religious moderation based on the Semester Lesson Plan obtained moderation values ​​in the form of a fair attitude (not one-sided) and understanding diversity in tolerance between religions and local cultures. Second, the integration of moderation values ​​in learning in the form of making Semester Learning Plans (RPS) based on moderation values. Third, the integration of moderation values ​​when lecturers deliver Islamic Civilization courses, almost all material is associated with religious moderation values ​​such as moderation, love of peace, and understanding diversity or tolerance among people. Fourth, the integration of the values ​​of moderation when students have discussions is manifested by upholding democratic elements, namely being free to give opinions and being ready to accept any decision without coercion.
The Improve Recount Text Writing Skills By Using Picture Series At The First Year Students Of Akuntansi Keuangan Lembaga Kadir, Kadir; Karyana, Sri; Sabarudin, Sabarudin; Yustiti, Yustiti; Marwa, Marwa
Jurnal Pendidikan Tambusai Vol. 8 No. 2 (2024)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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

Abstract

The aim of this research is to improve writing skills in recount text material using picture series as media with a problem based learning model at the first year students of Akuntansi Keuangan Lembaga SMK Negeri 1 Pendalian IV Koto, totaling 24 students. The method used in this research is Classroom action research consists of two cycles and each cycle consists of: planning, implementation, observation and reflection. The research shows that student learning outcomes have experienced a significant increase in the percentage of learning completeness, where in cycle I it was 83% and in cycle II it was 100%. % and the level of student activity in the learning process increased from 85.41% in cycle I to 94.44% in cycle II. Based on the results of this classroom action research, it can be concluded that the application of serial image media can improve the recount text writing skills at the first year students of  Akuntansi Keuangan Lembaga  SMK Negeri 1 Pendalian IV Koto.
Pengaruh Sosialisasi, Sanksi, dan Kesadaran Pajak terhadap Kepatuhan Wajib Pajak UMKM di Kota Tangerang Permana, Ramadhani Bintang; Sabarudin, Sabarudin
Jurnal Pendidikan Tambusai Vol. 9 No. 2 (2025): Agustus
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v9i2.31071

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh sosialisasi perpajakan, sanksi perpajakan, dan kesadaran pajak terhadap kepatuhan wajib pajak Usaha Mikro, Kecil, dan Menengah (UMKM) di Kota Tangerang. Latar belakang penelitian ini didasarkan pada rendahnya tingkat kepatuhan wajib pajak UMKM yang dapat berdampak terhadap penerimaan negara. Penelitian ini menggunakan metode kuantitatif dengan pendekatan survei melalui kuesioner yang disebarkan kepada para pelaku UMKM. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Data yang diperoleh dianalisis menggunakan regresi linear berganda untuk mengetahui pengaruh parsial maupun simultan antara variabel independen terhadap kepatuhan wajib pajak. Hasil penelitian menunjukkan bahwa secara parsial, sosialisasi dan kesadaran pajak berpengaruh signifikan terhadap kepatuhan wajib pajak, sementara sanksi perpajakan tidak menunjukkan pengaruh yang signifikan. Secara simultan, ketiga variabel tersebut berpengaruh signifikan terhadap kepatuhan wajib pajak UMKM. Penelitian ini menegaskan pentingnya peran edukasi dan kesadaran dalam meningkatkan kepatuhan pajak di sektor UMKM.
KEKERASAN SEKSUAL DI PERGURUAN TINGGI: MODUS, PENANGANAN, DAN UPAYA PREVENTIF Shofiyati, Arrum; Hidayah, Siti Nur; Sabarudin, Sabarudin
Jurnal Harkat : Media Komunikasi Gender JURNAL HARKAT : MEDIA KOMUNIKASI GENDER, 20(1), 2024
Publisher : Center for Gender and Child Studies (Pusat Studi Gender dan Anak) LP2M UIN Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/harkat.v20i1.32354

Abstract

prevention. The presence of this article covers three objectives, namely: (1) to find out the mode of sexual violence in higher education; (2) to find out the actions to handle cases of sexual violence in higher education; and (3) to find out the prevention of cases of sexual violence in higher education. The method used is a literature study by collecting information related to the issue of sexual violence from journal articles, which are then analyzed using the Miles & Huberman interactive descriptive technique. The results of the study indicate that there are 7 modes of sexual violence crimes that can be carried out on campus. Meanwhile, handling and prevention of cases is carried out by forming a Special Task Force. Handling efforts are carried out by receiving reports, conducting investigations, investigating, verifying cases, and imposing sanctions on perpetrators. Meanwhile, for victims, certain services, assistance, and recovery can be provided as a form of post-incident handling. As for case prevention, it is carried out through two approaches, namely structural and cultural. The structural approach is focused on creating a legal basis and guidelines for handling good cases that can be understood by all campus residents. Meanwhile, the cultural approach is carried out to improve the culture of anti-sexual violence on campus. The cultural approach is carried out by involving all campus residents, including students, staff, and the Special Task Force. This article can be used as information for university administrators in seeking action to handle and prevent cases of sexual violence in their institutional environment.Abstrak. Artikel ini mendiskusikan tentang modus kasus kekerasan seksual di perguruan tinggi, tindakan penanganan, dan pencegahannya. Hadirnya artikel ini mencakup tiga tujuan yakni: (1) mengetahui modus kekerasan seksual di perguruan tinggi; (2) mengetahui tindak penanganan kasus kekerasan seksual di perguruan tinggi; dan (3) mengetahui pencegahan kasus kekerasan seksual di perguruan tinggi. Metode yang digunakan adalah studi pustaka dengan mengumpulkan informasi-informasi terkait isu kekerasan seksual dari artikel jurnal, yang kemudian dianalisis dengan teknik deskriptif interaktif Miles & Huberman. Hasil penelitian menunjukkan bahwa ada 7 modus kejahatan kekerasan seksual yang bisa dilakukan di lingkungan kampus. Sementara penanganan dan pencegahan kasus dilakukan dengan membentuk Satuan Tugas Khusus. Upaya penanganan dilakukan dengan menerima laporan, melakukan penyidikan, penyelidikan, verifikasi kasus, serta penjatuhan sanksi kepada pelaku. Sementara untuk korban, dapat diberikan layanan-layanan tertentu, pendampingan, dan pemulihan sebagai bentuk penanganan paska kejadian. Adapun untuk pencegahan kasus dilakukan melalui dua pendekatan, yakni struktural dan kultural. Pendekatan struktural difokuskan untuk membuat dasar hukum dan pedoman penanganan kasus yang baik serta dipahami seluruh warga kampus. Sementara pendekatan kultural dilakukan untuk meningkatkan budaya anti kekerasan seksual di kampus. Pendekatan kultural dilakukan dengan melibatkan seluruh warga kampus, baik mahasiswa, staf, dan Satuan Tugas Khusus. Artikel ini dapat menjadi bahan informasi bagi pengelola perguruan tinggi dalam mengupayakan tindak penanganan dan pencegahan kasus kekerasan seksual di lingkungan institusinya. 
PENGARUH PAJAK HIBURAN, PAJAK REKLAME DAN PAJAK PENERANGAN JALAN TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN KOLAKA Misriani, A. Zaenatul; Kartomo, Kartomo; Sabarudin, Sabarudin
Bilancia : Jurnal Ilmiah Akuntansi Vol 8 No 3 (2024): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v8i3.4505

Abstract

This study aims to determine the effect of entertainment tax, advertising tax, and street lighting tax on the Regional Original Income of Kolaka Regency seen partially. And to determine the simultaneous effect of Entertainment Tax, Advertising Tax, and Street Lighting Tax on the Regional Original Income of Kolaka Regency seen simultaneously. The type of approach in this study is quantitative. This research was conducted at the Regional Revenue Agency (BAPENDA) of Kolaka Regency. The data source used in this study is secondary data. The data analysis techniques used are descriptive statistical analysis, normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, multiple linear analysis test, partial test (t-test), simultaneous test (F-test) and determination coefficient test with the help of SPSS version 25. The results of this study indicate that entertainment tax has a positive and significant effect on the original regional income of Kolaka Regency, advertising tax has a positive and insignificant effect on the original regional income of Kolaka Regency, street lighting tax has a positive and significant effect on the original regional income of Kolaka Regency, entertainment tax, advertising tax, street lighting tax have a simultaneous effect on the original regional income of Kolaka Regency. Keywords: Entertainment Tax, Advertising Tax, Street Lighting Tax, Original Regional Income ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh pajak hiburan, pajak reklame, dan pajak penerangan jalan terhadap Pendapatan Asli Daerah Kabupaten Kolaka dilihat secara parsial. Dan untuk mengetahui pengaruh secara simultan Pajak Hiburan, Pajak Reklame, dan Pajak Penerangan Jalan terhadap Pendapatan Asli Daerah Kabupaten Kolaka dilihat secara simultan. Jenis pendekatan dalam penelitian ini adalah kuantitatif. Penelitian ini dilakukan di Badan Pendapatan Daerah (BAPENDA) Kabupaten Kolaka. Sumber data yang digunakan dalam penelitian ini adalah data sekunder. Teknik analisis data yang digunakan adalah analisis statistik deskriptif, uji normalitas, uji multikolinearitas, uji heterokedastisitas, uji autokorlasi, uji analisis linear berganda, uji parsial (Uji t), uji simultan (Uji F) dan uji koefisien determinasi dengan bantuan program SPSS versi 25. Hasil penelitian ini menunjukkan bahwa pajak hiburan berpengaruh positif dan signifikan terhadap pendapatan asli daerah Kabupaten Kolaka, pajak reklame berpengaruh positif dan tidak signifikan terhadap pendapatan asli daerah Kabupaten Kolaka, pajak penerangan jalan berpengaruh positif dan signifikan terhadap pendapatan asli daerah Kabupaten Kolaka, pajak hiburan, pajak reklame, pajak penerangan jalan berpengaruh secara bersama-sama (simultan) terhadap pendapatan asli daerah kabupaten kolaka. Kata Kunci: Pajak Hiburan, Pajak Reklame, Pajak Penerangan Jalan, Pendapatan Asli Daerah
Co-Authors Abdullah, Abrar Rayhan Abdullah, Rafidah binti Achadi, Muh. Wasith Adam, Muarifah Mukrimin Afta, Afta Ahmad Dahlan Ahmad Syafii Alfariski, Muh. Amanda, Putrilia Amirusin, Amirusin Anggun Suci Otriyani Anis Mahmudah, Anis Anwar, Irvan Anwar, Irvan - Apriyanti, Ginta Aqida, Debbi Silvia Aribah, Lutfina Arnadi Chairunnas Arnianti, Iin Asmayani, Asmayani Asri, Andi Asror, Ahmad Maulana Atira Lengkong, Regina Rezki Aulia Mawardi, Ferika Aulia, Nur Annisa Brata, Andy Bustang Bustang Cahyaningsih, Esty Darussalam Darussalam, Darussalam Desriatin, Desriatin Dewi Kurniasih Dewi Marianti, Rita Dewi Murni Dona Muin Eka, Bau Mirna Ayu Fadillah Fadillah Faiz Faiz Farhati, Farhati Fatkur Rhohman, Fatkur Faturrachim, Hanif Fifi Nirmala Firdaus Firdaus Haflin, Haflin Haliza Goli, Nur Hardilla, Hardilla Hasan, Julien Hasmi, Waode Indri Sasmita Hidayat, Yusron Hisran, Hisran Hukmah, Nurul Ihsan, Miftahul Ika Wahyuningsih Ilham, Surianto Ismawati Ismawati Iswan, Andi Jannah, Revi Rusdatul Julfikar, Julfikar Kadir Kadir Kartomo, Kartomo Karyana, Sri Kasmawati, Henny Khairi, Alfin Miftahul Kholilurrohman Kholilurrohman Komariah, Nur Krisna Bayu, Krisna Kustanti, Zeni Setya Kusumapradja, Rokiah la iru, la iru Lestari, Rizqi Lorenza, Zacky Maarif, Arsyad Khoirul Madjid, Waode Istiqamah Maghfuri, Amin Mahariah Mahmud Arif Malik, Muhammad Hisyam Malina, Rachma Mallarangeng, Andi Nafisah Tendri Adjeng Mardeli Mardeli Marwa, Marwa Maulida, Ghina Rahmah Mawardi, Ari Cahya Mega Fatimah Rosana Meisya, Rovika Misriani, A. Zaenatul Mistryani, Mistryani Mohammad Kurjum Muhammad Nurul Mubin Mujahid Mujahid, Mujahid Mulyadi, Mus Murti, Roso Muslimah, Khoirotul Mustopa, Raden Nasria, Nasria Nazir, Reni Amaliani Ni Putu Nita Wijayanti Niar Astaginy Nichen, Nichen Nisak, Ismatun Nurani Rahmania Nurawaliah, Lilis Nurcendani , Riska Wahyu Nurdianti, Pipi Nurhadiningtyas, Trianita Permana, Ramadhani Bintang Perwitasari, Niken Pramudiyas, Asrian Pratiwi, Shintya Dewi Pridar, Ahmad Ashshiddiqie Putra, Kadek Andika Putri, Devi Oktarina Qolbi, Satria Kharimul Rafli, Muhammad Rahmadani, Widia Rahmah Rahmah Rahman, Sudarman Ratna Umi Nurlila Ratri, Adinda Cahyaning Raudhatul Jannah Rezeki, Nurmala Ridlo, Wildani Rini Hamsidi Rini Susana Risal, Muh Afdal Rizkianie, Defrica Rofik Rofik, Rofik Ruhiat, Ruhiat Ruslin, Ruslin Sahumena, Muhamad Handoyo Salmah Salmah Samsiar, Samsiar Sapira, Dina Sapriyadi Saputra, Muh Wahyu Sari, Umu Salumita Sarmita, Sarmita Sartina, Sartina Satibi, Ibi Sa’diyah, Siti Halawatus Sembodo Ardi Widodo Shofiyati, Arrum Sholikin, Sholikin Simanjuntak, James Perdinan Sitanggang, Gratiana Siti Anafiah, Siti Siti Nur Hidayah, Siti Nur Slamet . Sofiana, Arina Nur Sofiyetti, Sofiyetti Sri Wijayanti Sulqifly, Sulqifly Sunandar Ihsan, Sunandar Sunarsih Sunarsih Supodo, Timbul Supriadi Supriadi Suratin, Sonia Isna Surianto Ilham Suriyah, Suriyah Suryani Suryani Suyono , Eko Syahrir P, Andi Syahrir, Sasmita Nabila Syamsiar, Syamsiar Syarnubi, Syarnubi Syathibi, Ahmad Tamarin, Vina Tiana, Alma Triani, Neks Umi Baroroh, Umi Umri, Umri Widaningsih, Ayu Dewi Wijaya, Aurelia Arbaleta Winarti Winarti Yamin, Yamin Yustiti, Yustiti Zainul Anwar Zumrotun, Erna