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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Keuangan dan Perbankan Jurnal Ilmiah Mahasiswa FEB JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma Jurnal Minds: Manajemen Ide dan Inspirasi TEMA (Jurnal Tera Ilmu Akuntansi) The International Journal of Accounting and Business Society Journal of Accounting and Investment JABE (Journal of Accounting and Business Education) AKRUAL: Jurnal Akuntansi Jurnal AKSI (Akuntansi dan Sistem Informasi) Assets: Jurnal Akuntansi dan Pendidikan PRIVE: Jurnal Riset Akuntansi dan Keuangan Journal of Dedicators Community Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen EKUITAS (Jurnal Ekonomi dan Keuangan) Journal of Innovation in Business and Economics Jurnal Akuntansi Jurnal Pengabdian kepada Masyarakat Nusantara International Journal of Environmental, Sustainability, and Social Science Jurnal Pengabdian Masyarakat Indonesia Akuntansi dan Teknologi Informasi Transekonomika : Akuntansi, Bisnis dan Keuangan Apssai Accounting Review (ApAR) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal Research of Social Science, Economics, and Management Eduvest - Journal of Universal Studies Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Akuntansi Manado (JAIM) Indonesian Journal of Sustainability Accounting and Management Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) E-Jurnal Akuntansi
Erwin Saraswati
Brawijaya University
Aerospace Engineering Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Neuroscience Public Health Social Sciences

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Analisis Materialitas Dalam Pengungkapan Corporate Social Responsibility (Csr): Studi Kasus Pada Pt. Semen Indonesia Huda, Nabilah; Saraswati, Erwin
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 1 No. 4 (2022): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2022.1.4.78

Abstract

This study aims to analyze the process of determining materiality in the disclosure of the Corporate Sustainability Report (CSR). Because Materiality has become an important thing that is emphasized in the Global Reporting Initiative (GRI) standard. The subject of this research is one of the state-owned companies engaged in the cement industry, namely, PT. Semen Indonesia. The data collection technique in this research is through interviews with the parties responsible for sustainability reports and documentation of sustainability reports that have been issued by the company. The results showed that, the process of determining the topic of materiality at PT. Semen Indonesia has been carried out by involving stakeholders, namely, Shareholders, Investors, Customers, Employees, Suppliers, Local Governments, and Communities selected by the company through the Stakeholder Mapping mechanism. Therefore, the information disclosed by the company is in accordance with the information desired by the stakeholders.   Abstrak Penelitian ini bertujuan untuk menganalisis proses penentuan materialitas dalam pengungkapan Corporate Sustainability Report (CSR). Karena, Materialitas telah menjadi hal penting yang dititikberatkan dalam standar Global Reporting Initiative (GRI). Subjek penelitian ini adalah salah satu perusahaan BUMN yang bergerak dalam industri semen yaitu, PT. Semen Indonesia. Teknik pengumpulan data pada penelitian ini melalui wawancara kepada pihak yang bertanggungjawab dengan laporan keberlanjutan dan dokumentasi dari laporan keberlanjutan yang telah diterbitkan perusahaan. Hasil penelitian menunjukkan bahwa, proses penentuan topik materialitas pada PT. Semen Indonesia telah dilakukan dengan melibatkan para pemangku kepentingan yaitu, Pemegang Saham, Investor, Pelanggan, Karyawan, Suppliers, Pemerintah Daerah dan Masyarakat yang dipilih perusahaan melalui mekanisme Stakeholder Mapping. Oleh karena itu, informasi yang diungkapkan oleh perusahaan telah sesuai dengan informasi yang diinginkan oleh para pemangku kepentingan.
Evaluasi Strategi Perencanaan Pajak Pertambahan Nilai Atas Pencabutan Peraturan Perpajakan Terhadap Laba Perusahaan Syafrizal, Alvi; Saraswati, Erwin
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 1 No. 1 (2023): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2023.1.1.8

Abstract

This research aims to analyze and empirically prove the effect of tax expense, intangible assets, and foreign ownership on indications of transfer pricing practices with firm size as the moderating variable. This research employs the causal quantitative method. The samples of 24 manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2016 and 2020 were selected through purposive sampling with specified criteria, and analyzed by Multiple Linear Regression and Moderated Regression Analysis (MRA). The results indicated that tax expense and intangible assets had a negative effect on indications of transfer pricing practices, but foreign ownership had no effect. Firm size was proven to strengthen the effect of tax expense on indications of transfer pricing practices, but firm size did not moderate the effect of intangible assets and foreign ownership on indications of transfer pricing practices.
Pengaruh Profitabilitas Terhadap Pengungkapan Corporate Social Responsibility Pada Perusahaan Manufaktur Di Negara Asean Michael Aditya Surya Permana; Saraswati, Erwin
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 2 No. 2 (2024): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2024.2.2.111

Abstract

This research aims to examine the effect of profitability (ROA, ROE, and NPM) on corporate social responsibility (CSR) disclosure and the differences of CSR disclosure among manufacturing companies in Indonesia, Malaysia, and Thailand. The background of this research is that there are differences in the level of disclosure of CSR reports in companies in the ASEAN region. The research objects involve metals and steel, chemicals, packaging, auto parts, and food and beverages manufacturing companies in Indonesia, Malaysia and Thailand listed on the Indonesia Stock Exchange, Bursa Malaysia and Stock Exchange of Thailand from 2019 to 2021. The results of the analysis on the samples of 195 companies—selected through purposive sampling—exhibit that ROA and NPM do not increase the CSR disclosures of all research objects while ROE increases the CSR disclosures of companies located in Thailand and Indonesia, except in Malaysia and in aggregate. The research also found CSR disclosure differences between companies in Indonesia and Malaysia and those in Malaysia and Thailand. Abstract Penelitian ini bertujuan untuk menguji pengaruh profitabilitas (ROA, ROE, dan NPM) terhadap pengungkapan corporate social responsibility (CSR) dan menguji perbedaan pengungkapan corporate social responsibility (CSR) perusahaan manufaktur dari negara Indonesia, Malaysia, dan Thailand. Latar belakang dari penelitian ini adalah adanya perbedaan tingkat pengungkapan laporan CSR pada perusahaan yang ada di kawasan ASEAN. Objek penelitian adalah perusahaan manufaktur yang berada di Indonesia, Malaysia, dan Thailand yang listing di Bursa Efek Indonesia, Bursa Malaysia, dan Stock Exchange of Thailand dari tahun 2019 hingga 2021. Lebih rinci lagi, sub sektor perusahaan dalam penelitian ini adalah logam dan baja, kimia, kemasan, auto parts, dan food and beverages. Penelitian ini menggunakan teknik purposive sampling dengan total perusahaan yang menjadi objek penelitian adalah 195 perusahaan secara total. Hasil dari penelitian ini menunjukkan bahwa ROA dan NPM tidak dapat meningkatkan pengungkapan CSR pada seluruh objek penelitian dan ROE dapat meningkatkan pengungkapan CSR namun hanya pada perusahaan yang berada di Thailand dan Indonesia, sedangkan tidak untuk perusahaan yang berada di Malaysia dan secara agregat. Penelitian juga menemukan perbedaan pengungkapan CSR pada perusahaan di Indonesia dengan Malaysia dan perusahaan di Malaysia dengan Thailand.
The effects of corporate social responsibility disclosure on firm performance with market share mediation AM, Lutfirrahman; Saraswati, Erwin; Subekti, Imam
Journal of Accounting and Investment Vol 25, No 2: May 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i2.20111

Abstract

Research aims: This research aims to empirically examine and analyze the effects of CSR (Corporate Social Responsibility) disclosure on firm performance with market share mediation.Design/Methodology/Approach: The samples covered 38 firms enlisted in the Indonesia Stock Exchange with an observation period of five years. This research used multiple linear regression with the OLS (Ordinary Least Square) method to test the hypotheses.Research findings: The findings unveiled that the CSR disclosure partially improved the firm’s performance and market share.Theoretical contribution/Originality: Based on empirical evidence, the theories of stakeholder and legitimacy suggest that CSR disclosure improves firm performance, and the theories of legitimacy and market-based view advocate that CSR disclosure using market share can improve performance.Practitioner/Policy implication: These research results can be used as references for firms to implement better practices of CSR.Research limitation/Implication: This research is bound to subjectivity due to content analysis, in which the researchers had different understandings and perspectives on the research objects during the disclosure assessment.
Do investing in information technology and intellectual capital improve firm value in the financial technology era? Maghfiroh, Ariny; Saraswati, Erwin; Mardiati, Endang
Journal of Accounting and Investment Vol 25, No 2: May 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i2.21707

Abstract

Research aims: This research aims to prove the impact of information technology investments and intellectual capital on firm value (Tobin’s Q) in the financial technology era.Design/Methodology/Approach: This study’s population was banks listed on the Indonesian Stock Exchange (ISE) during 2017–2022. Purposive sampling was utilized to choose a sample of 46 banks, resulting in a total of 112 observations during six years. This research employed GMM regression for empirical analysis, considering endogeneity. Research findings: The study revealed that while investments in information technology exerted a favorable influence on firm value, intellectual capital had a beneficial impact on firm value. Human Capital Efficiency (HCE) and Capital Employed Efficiency (CEE) positively impacted firm value. However, the variables Structural Capital Efficiency (SCE) and Relational Capital Efficiency (RCE) did not have any effect on firm value. The variables being controlled for in this study comprised corporate level, industry level, and banking type. The financial success of a corporation could be influenced by the corporate level, determined by the organization's size. The influence of industrial level and bank type on company firm value was limited due to the dynamic nature of market conditions and the intensifying competition within the banking system.Theoretical contribution/ Originality: This research contributes theoretically to the field of signaling theory by presenting an advantageous analytical framework to examine the effects of IT investments in the dynamic financial sector.Practitioner/Policy implication: This research contributes to investors in determining investment decisions and the council of commissioners to enhance supervision of IT investments, encourage banking to innovate in leveraging information technology, and introduce new products that can meet customer needs.Research limitation/Implication: The research focuses exclusively on banks listed on ISE and exclusively employs the MVAIC methodology for research purposes. Since this research was limited to the financial statements presented by the company, so some necessary data were not available, requiring an interview or spreading the questionnaire to the sample used. This research was also limited to banking in Indonesia, so the samples used were also limited, and there needs to be a comparison.
Efficiency And Effectiveness Performances Of Hydro-Powered Water Pump (Path) Technology Application Novayanti, Nina; Saraswati, Erwin; Iqbal, Syaiful
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 9 No. 2 (2024)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v9i2.720

Abstract

This research aims to analyze the effectiveness and efficiency performance of the implementation of Hydro Water Pump technology in Wonokerso Village, Temanggung Regency. This research uses a qualitative method with a case study approach. Primary data was obtained through Focus Group Discussions and interviews with stakeholders, while secondary data was obtained from related documents. Effectiveness performance analysis was conducted using the Social Return on Investment method to measure the social, economic, and environmental impacts of PATH technology implementation, while efficiency performance was measured by comparing the outputs produced with the inputs used. The results showed that the effectiveness performance of PATH technology implementation in Wonokerso Village improved farmers' welfare by increasing the planting period from twice to three times a year, increasing the spirit of mutual cooperation and harmony among farmers and maintaining air cleanliness because it was able to provide irrigation water with non-oil fueled water pump technology. Thus, this program can be said to be effective so that it can be implemented further. Therefore, this study concludes that the application of PATH technology in Wonokerso Village is efficient and effective, so it can be implemented further.
The The impact of materiality and stakeholder engagement on firm sustainability reporting Salsabilla, Shafira; Saraswati, Erwin; Andayani, Wuryan
Journal of Innovation in Business and Economics Vol. 8 No. 01 (2024): Journal of Innovation in Business and Economics
Publisher : Faculty of Economics and Business, University of Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jibe.v8i01.30670

Abstract

This paper empirically examines the influence of materiality and stakeholder engagement on the quality of sustainability reports in manufacturing companies in Indonesia from 2017 to 2022. The quality of sustainability reporting is measured using four index dimensions: relative quantity of disclosure, density, accuracy, and management orientation. Materiality and stakeholder engagement are assessed using a content analysis methodology, with relevance of disclosure as the measurement criterion. The regression analysis reveals that materiality has a significant negative effect on the quality of sustainability reporting. Conversely, stakeholder engagement has a significant positive effect on the quality of sustainability reporting. These findings highlight a potential trade-off: an excessive emphasis on materiality may lead to the omission of other critical components, thereby reducing the overall quality and comprehensiveness of sustainability reporting.
Do investing in information technology and intellectual capital improve firm value in the financial technology era? Maghfiroh, Ariny; Saraswati, Erwin; Mardiati, Endang
Journal of Accounting and Investment Vol. 25 No. 2: May 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i2.21707

Abstract

Research aims: This research aims to prove the impact of information technology investments and intellectual capital on firm value (Tobin’s Q) in the financial technology era.Design/Methodology/Approach: This study’s population was banks listed on the Indonesian Stock Exchange (ISE) during 2017–2022. Purposive sampling was utilized to choose a sample of 46 banks, resulting in a total of 112 observations during six years. This research employed GMM regression for empirical analysis, considering endogeneity. Research findings: The study revealed that while investments in information technology exerted a favorable influence on firm value, intellectual capital had a beneficial impact on firm value. Human Capital Efficiency (HCE) and Capital Employed Efficiency (CEE) positively impacted firm value. However, the variables Structural Capital Efficiency (SCE) and Relational Capital Efficiency (RCE) did not have any effect on firm value. The variables being controlled for in this study comprised corporate level, industry level, and banking type. The financial success of a corporation could be influenced by the corporate level, determined by the organization's size. The influence of industrial level and bank type on company firm value was limited due to the dynamic nature of market conditions and the intensifying competition within the banking system.Theoretical contribution/ Originality: This research contributes theoretically to the field of signaling theory by presenting an advantageous analytical framework to examine the effects of IT investments in the dynamic financial sector.Practitioner/Policy implication: This research contributes to investors in determining investment decisions and the council of commissioners to enhance supervision of IT investments, encourage banking to innovate in leveraging information technology, and introduce new products that can meet customer needs.Research limitation/Implication: The research focuses exclusively on banks listed on ISE and exclusively employs the MVAIC methodology for research purposes. Since this research was limited to the financial statements presented by the company, so some necessary data were not available, requiring an interview or spreading the questionnaire to the sample used. This research was also limited to banking in Indonesia, so the samples used were also limited, and there needs to be a comparison.
Pengaruh Corporate Governance Dan Kompensasi Eksekutif Terhadap Pengungkapan Emisi Karbon Kusumaning Ayu Meryam Julyanda Putri; Saraswati, Erwin
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 3 No. 3 (2024): Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2024.3.3.399

Abstract

This study aims to analyze the effect of corporate governance and executive compensation on voluntary disclosure of carbon emissions. The comprehensive variables for corporate governance include independent boards, female boards, and CEO duality. Executive compensation is the amount of compensation given to company executives, namely the board of commissioners and directors to improve Corporate Social Responsibility (CSR) performance. Carbon emission disclosures are calculated using the Carbon Disclosure Checklist. This study utilizes data from the financial reports, annual reports, and/or sustainability reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022. The samples consist of 222 firm-years selected through non-probability sampling with a purposive sampling method. The data involves unbalanced panel data with different time units for the respective companies. They are analyzed using the Random Effect Model with the Generalized Least Square (GLS) method. The test results show that the proportion of female boards affects carbon emission disclosure; independent board, CEO duality, and executive compensation do not affect carbon emission disclosure. Abstrak Penelitian ini bertujuan untuk menganalisis dampak corporate governance dan kompensasi eksekutif terhadap pengungkapan sukarela emisi karbon. Variabel komprehensif yang digunakan dalam corporate governance adalah komisaris independen, dewan perempuan, dan CEO duality. Kompensasi eksekutif merupakan jumlah kompensasi yang diberikan kepada eksekutif perusahaan, yaitu dewan komisaris dan direksi untuk meningkatkan kinerja Corporate Social Responsibility (CSR). Pengungkapan emisi karbon dihitung menggunakan Carbon Disclosure Checklist. Penelitian ini menggunakan data dari laporan keuangan, laporan tahunan dan/atau laporan berkelanjutan perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2018-2022. Penentuan sampel dilakukan dengan metode non-probability sampling dengan pendekatan purposive sampling dan diperoleh total sampel sebanyak 222 firm-years. Data yang digunakan adalah unbalanced data panel yaitu data dengan jumlah unit waktu tiap perusahaan berbeda. Analisis data dilakukan menggunakan Random Effect Model dengan metode Generalized Least Square (GLS). Hasil pengujian menyatakan bahwa proporsi dewan perempuan berpengaruh terhadap pengungkapan emisi karbon. Selanjutnya, komisaris independen, CEO duality, dan kompensasi eksekutif tidak berpengaruh terhadap pengungkapan emisi karbon.
Pengaruh Insentif Pajak, Sistem Perpajakan Digital, Dan Digitalisasi Bisnis Terhadap Peningkatan Kepatuhan Pajak Umkm Di Era New Normal Wijanarko, Karen Natalia; Saraswati, Erwin
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 2 No. 4 (2024): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2024.2.4.52

Abstract

This study aims to examine and analyze the effect of tax incentives, digital tax systems, and business digitization on increasing MSME tax compliance in the new normal era. The population in this study involves all Micro, Small and Medium Enterprises (MSMEs) in Banyuwangi Regency, from which 99 samples are selected through purposive sampling. This study employs a quantitative approach where the data are collected through a survey utilizing an online questionnaire and analyzed by multiple regression. The analysis shows that digital tax systems and business digitization increase MSME tax compliance. At the same time, this is not the case for tax incentives due to the lack of socialization, tax incentive knowledge, and MSME income fluctuations. Abstrak Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh insentif pajak, sistem perpajakan digital, dan digitalisasi bisnis terhadap peningkatan kepatuhan pajak UMKM di era new normal. Populasi dalam penelitian ini adalah seluruh Usaha Mikro Kecil dan Menengah (UMKM) di Kabupaten Banyuwangi. Sampel dalam penelitian ini dipilih menggunakan metode purposive sampling dengan total 99 sampel yang dapat diolah. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan metode survei melalui instrumen kuesioner online. Metode analisis yang digunakan adalah analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa sistem perpajakan digital dan digitalisasi bisnis dapat mendorong peningkatan kepatuhan pajak UMKM, sedangkan insentif pajak tidak dapat mendorong peningkatan kepatuhan pajak UMKM. Hal tersebut disebabkan oleh kurangnya sosialisasi dan pemahaman akan insentif pajak yang disertai dengan naik turunnya penghasilan UMKM.
Co-Authors ,, Nurkholis . Rosidi A.A. Ketut Agung Cahyawan W Aabdulrahim, Mohamed Omar Abdul Ghofar Abdul Ghofar Agung Rakhmat Alfizah Azzahra Ali Djamhuri Alvi Syahri Ramadhan Alviona, Adinda Vira AM, Lutfirrahman Ananda Sagitaputri Ananda Sagitaputri Ananda Sagitaputri Anastasia Putri Lestari Anggri Nastiti Arum Prastiwi Asmaul Janah Aulia Fuad Rahman Aviyanti, Richo Diana Ayu Aryista Dewi Ayu Astari Ayu Astari, Ayu Azzahra, Alfizah ‘Ulya, Eva Choirul Bambang Subroto Cynthia Jayanti Daniela, Anastasya Daylinda, Safira Gusti Dian Purnamasari Dien Ajeng Fauziah Doan Tegar Prastyawan Dwi Budi Santoso Dwi Dayanti Oktavia Edi Purnomo Eko Ganis Sukoharsono Endang Mardiati Erlina Diamastuti Erny Dwi Jayanti Eza Gusti Anugerah Fachruddin Nur Fadiyah , Putri Farah Wulandari Pangestuty Farda, Agustin Aulia Fia Rahma Firda Ainun Nabila Firdaus Kurniansyah Fransiska Novina Hayu Indrianti Fuadi, Hamdan Gabriela Vidiananda Galih Prasetiyo Hanjani, Saufika Hidayat, Firli Huda, Nabilah Imam Hidayat Imam Subekti Imansari, Arizka Rahmaninghadi Inata, Lia Candra Jayanthi, Ni Made Dwi Kartika Dewi, Lensa Erliana Santi Kartika, Ita Yuni kevin labbeik Kurnianto, Sigit Kusumaning Ayu Meryam Julyanda Putri labbeik, kevin Lesar, Nathaniel Erald Levinda Edvandini Levinda Edvandini Lia Candra Inata Lilik Purwanti Made Sudarma Maghfiroh, Ariny Marten PUYO Maulana Fitri Agustin Nur Wahyuni Meita Clara Wijaya Rosa Michael Aditya Surya Permana Mitha Endah Aprilia Morren, Charissa Muhammad Dahlan Nadliroh, Ratna Syifaun Nila Trisna Syanthi Noval Adib Novayanti, Nina Nur, Fachruddin Nurkholis Hamidi Nurkholis Nurkholis Oktavia, Dwi Dayanti Pangestu, Alya Diajeng Pipin Fitriasari Prasetya, Hanung Eryadi Prasida Nurul Husna Princilvanno Andreas Naukoko PUTRI ZANUFA SARI Rinto Ariwibowo Rosidi . Rosidi Rosidi Rusydi, M.Khoiru Sagitaputri, Ananda Salsabilla, Shafira Sari Atmini Siti Nur Aisyah Sujoko, Arif Susanti, Dian Elita SUTRISNO Sutrisno T Sutrisno T Sutrisno T Sutrisno T. Sutrisno, Sutrisno Syafrizal, Alvi Syaiful Iqbal Taufik, Abd Rahman Tifani Titah Dwi Tyastari Upik Nindi Febryanti Wahyuni, Maulana Fitri Agustustin Nur Wardatul Jannah Wibowo, Rina Wijanarko, Karen Natalia Wiwik Saraswati, Wiwik Wulan Retnowati Wuryan Andayani Yeney W. Prihatiningtias Yudhistira, Aditya Meazza Yulia Manda Sari Zahra Zaki Baridwan