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All Journal Jurnal Penelitian dan Evaluasi Pendidikan Jurnal Pendidikan dan Pembelajaran Khatulistiwa (JPPK) Lex Jurnalica (Ilmu Hukum) Jurnal Buana Informatika JREC (Journal of Electrical and Electronics) FIAT JUSTISIA: Jurnal Ilmu Hukum Jurnal NERS JEA17: Jurnal Ekonomi Akuntansi Measurement : Jurnal Akuntansi DERIVATIF Educational Management Geo-Image Journal Jurnal Ilmiah Kebijakan Hukum Jurnal Ilmiah Universitas Batanghari Jambi JOURNAL OF HEALTH SCIENCE (JURNAL ILMU KESEHATAN) AL-USWAH: Jurnal Riset dan Kajian Pendidikan Agama Islam JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen JURNAL CITRA KEPERAWATAN JURNAL MUQODDIMAH : Jurnal Ilmu Sosial, Politik dan Hummaniora Jurnal Hukum Magnum Opus JURNAL PENDIDIKAN TAMBUSAI Jurnal Cendekia : Jurnal Pendidikan Matematika Jurnal Rekayasa Konstruksi Mekanika Sipil JOURNAL OF PRIVATE AND COMMERCIAL LAW KOMPUTIKA - Jurnal Sistem Komputer FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN JSI (Jurnal sistem Informasi) Universitas Suryadarma MUWAZAH: Jurnal Kajian Gender JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Riset Akuntansi dan Keuangan Jurnal Ilmu Manajemen SCAFFOLDING: Jurnal Pendidikan Islam dan Multikulturalisme Jurnal Migasian Akamigas Balongan Indramayu JPMI (Jurnal Pembelajaran Matematika Inovatif) Jurnal Dinamika Manajemen Pendidikan (JDMP) Dedikasi: Jurnal Pengabdian Masyarakat JMECS (Journal of Measurements, Electronics, Communications, and Systems) Jurnal Geofisika Performance : Jurnal Bisnis dan Akuntansi Jurnal Magister Pendidikan Matematika (JUMADIKA) Jurnal Abdi Insani JPP (Jurnal Pendidikan dan Pembelajaran) JIIP (Jurnal Ilmiah Ilmu Pendidikan) BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Jurnal Pencerahan Jurnal ABDIMAS (Pengabdian kepada Masyarakat) UBJ Sinar Sang Surya: Jurnal Pusat Pengabdian kepada Masyarakat Journal of Students‘ Research in Computer Science (JSRCS) Jurnal Manajemen DIVERSIFIKASI JUSTIN (Jurnal Sistem dan Teknologi Informasi) Audito Comparative Law Journal (ACLJ) Jurnal Demokrasi dan Politik Lokal Jurnal Hukum Sehasen AKADEMIK: Jurnal Mahasiswa Humanis Yuridika PELS (Procedia of Engineering and Life Science) Edu Society: Jurnal Pendidikan, Ilmu Sosial dan Pengabdian Kepada Masyarakat Jurnal Ekonomi, Bisnis dan Manajemen Indonesia Law Review (ILREV) DISKURSUS Jurnal Filsafat dan Teologi Prosiding Seminar Nasional Pendidikan Matematika, Universitas Mulawarman Jurnal Hukum dan Peradilan ALSYS : Jurnal Keislaman dan Ilmu Pendidikan ANWARUL: Jurnal Pendidikan dan Dakwah Jurnal Pengabdian Teknik dan Ilmu Komputer (PETIK) Jurnal Sosial dan Sains Jurnal Riset Ekonomi dan Bisnis Mahasiswa : Brainy Innovative: Journal Of Social Science Research Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Jurnal Pengabdian Masyarakat Bangsa International Review of Humanities Studies Global Education Journal Educational Studies: Conference Series Jurnal Keamanan Nasional Prosiding Seminar Nasional PPG Universitas Mulawarman Jurnal Pengabdian kepada Masyarakat : Kreasi Mahasiswa Manajemen Journal of Innovative and Creativity Jurnal Hukum dan Pembangunan Jurnal Pembelajaran dan Ilmu Pendidikan Jurnal Terapan Pendidikan Dasar dan Menengah KIC SENMEA Prosiding Simposium Nasional Manajemen dan Bisnis Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Legislasi Indonesia Jurnal Pengabdian Hukum Indonesia Jurnal Riset Pecinta Matematika
Sugeng Sugeng
Jurusan Teknik Mesin, Fakultas Teknik, Universitas Diponegoro Jl. Prof. H. Soedarto, SH, Tembalang, Semarang 50239
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Analisis Pengaruh Pajak Daerah, Retribusi Daerah, Dana Alokasi Umum dan Dana Alokasi Khusus Terhadap Pengalokasian Belanja Modal pada Pemerintah Kabupaten/ Kota di Provinsi Jawa Timur Tahun 2018 Samudra, Edo; Sugeng, Sugeng
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 1 (2020): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2020
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

In decentralization, local governments are given the authority to manage their own government, including in terms of budget allocation. The allocation of capital expenditures is one of the problems faced by local governments. The capital expenditure budget allocation is lower when compared to other expenditures. The purpose of this study is to analyze the effect of Regional Taxes, Regional Levies, General Allocation Funds and Special Allocation Funds on the allocation of existing capital expenditures in the district / city governments in East Java in 2018. The data collection techniques used are library research and documentation. The sample used in this study includes 38 districts / cities in East Java Province and uses data that is already available on the website of the Ministry of Finance of the Republic of Indonesia. Then analyzed using multiple linear regression using SPSS version 21 software. The results of the study found that Local Taxes and Special Allocation Funds have a significant effect on the allocation of Capital Expenditures, while the Regional Levies and General Allocation Funds have no significant effect on the allocation of Capital Expenditures.
FAKTOR – FAKTOR YANG MEMPENGARUHI KEMAUAN MEMBAYAR PAJAK BAGI WAJIB PAJAK ORANG PRIBADI DI KOTA KEDIRI Sugeng, Sugeng; Nurdiwati, Diah; Kurniawan, Andy
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 2 No. 1 (2017): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2017
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

Awareness of the tax is the most important in the collection of taxes. The cause of a lack of willingness among others, are the principles of taxation, namely that the results of the indirect taxation enjoyed by taxpayers. This study aims to assess the Factors Affecting the willingness to pay taxes, among others, is the realization of paying tax knowledge, understanding tax laws, and a good perception of the effectiveness of the tax system. This research was conducted by distributing questionnaires to taxpayers who are having registered on KPP Pratama Kediri. Once the data is collected, the data were analyzed using the program to test whether the model used in this study is quite appropriate as a model analyzed. Then use the method of analysis with software Partial Least Square, which SmartPLS. Models in PLS consists of three models, the models inner, outer model, and weight relation (Ghozali, 2006) to examine the relationship between variables. According to the research conducted by the authors later discovered that 2 (two) variables have a significant influence on the willingness to pay taxes be seen from the t-statistic greater than 2 (two) is variable consciousness of paying taxes and variable knowledge and understanding of the taxpayer. Meanwhile, 1 (one) variable has no significant effect on the willingness to pay taxes, namely the perception that baik.Penelitian aims to provide insight to related parties are faced with the expansion and intensification of business tax. And for it requires hard work from the Tax Office to make socialization harder to taxpayers, increasing awareness of taxpayers and a good perception of the tax system. Therefore, it can help to increase the willingness of taxpayers to pay taxes.
ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN DAN PENERIMAAN KAS DALAM MENINGKATKAN PENGENDALIAN INTERNAL (Studi Pada PT. Armada Pagora Jaya Kediri) Sari, Ayu Agustina; Sugeng, Sugeng; Tohari, Amin
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 1 (2021): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2021
Publisher : Universitas Nusantara PGRI Kediri

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Tujuan penelitian ini adalah untuk mengetahui penerapan sistem informasi akuntansi penjualan dan penerimaan kas dalam meningkatkan pengendalian internal pada PT. Armada Pagora Jaya Kediri. Penelitian ini menggunakan pendekatan deskriptif dan penelitian kualitatif. Data yang digunakan adalah data primer dan sekunder. Prosedur pengumpulan data adalah observasi, dokumentasi dan wawancara langsung ke objek penelitian. Hasil penelitian ini adalah di dalam PT. Armada Pagora Jaya Kediri Prosedur, Fungsi, Dokumen dalam sistem informasi akuntansi penjualan dan penerimaan kas sudah sesuai dengan teori, namun fungsi gudang masih belum sesuai dengan teori yang ada. Serta unsur sistem pengendalian internal, Karyawan yang mutunya sesuai dengan tanggungjawabnya belum sesuai dengan teori. Sudah banyak penelitian yang mengkaji tentang sistem informasi akuntansi penjualan dan penerimaan kas, namun masing-masing penelitian memiliki karakteristik tersendiri terkait t judul, tempat dan hasil penelitian. Baik dari segi penyebab kelemahan dan hambatan yang dilalui. Dan penili meyakini bahwa jika berbeda tempat penelitian termasuk dalam kebaruan.
PERAN AUDIT INTERNAL DALAM MENUNJANG EFEKTIFITAS PENGENDALIAN INTERNAL PENJUALAN PADA DEALER ARIES SENTOSA MOTOR KOTA KEDIRI Suryanto, Wahyu; Sugeng, Sugeng; Nurdiwaty, Diah
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 1 (2021): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2021
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

Penelitian dilakukan untuk mengetahui dan menganalisis peran audit internal dalam menunjang efektivitas pengendalian internal penjualan pada Dealer Aries Sentosa Motor Kota Kediri. Penelitian ini menggunakan pendekatan kualitatif deskriptif. Sumber data yang digunakan yaitu data primer dan sekunder. Pengumpulan data dengan teknik studi lapangan, wawancara dan dokumentasi. Jawaban kuesioner dianalisis berdasarkan rumus Dean J Champion. Hasil kuesioner dihitung berupa skor angka untuk pengambilan keputusan. Teknik analisis data pada penelitian ini yaitu reduksi data, penyajian data, dan kesimpulan/verifikasi. Hasil penelitian ini menunjukan peran audit internal sudah sangat efektif dalam menunjang efektivitas pengendalian internal penjualan. Hal ini dibuktikan pada hasil kuesioner bahwa pada Dealer Aries Motor Kota Kediri sudah melakukan pemisahan tugas pada setiap bidang, Auditor sudah melakukan audit ketaatan terhadap kebijakan dan prosedur yang telah ditetapkan oleh perusahaan, adanya verifikasi serta pemeriksaan yang dilakukan audit internal atas dokumen dan semua aktivitas pencatatan maupun operasional yang berhubungan dengan penjualan secara rutin, hasil pemeriksaan auditor digunakan sebagai bahan masukan untuk tindakan serta beberapa dokumen yang sudah diotorisasi dan dibuat rangkap.
EVALUASI PENGGELOLAAN DANA BOS (STUDI KASUS PADA SMA BASTREN DARUL FATIHIN BADAS) Hidayah, Dhea Evanda Mu’amarotul; Puspita, Erna; Sugeng, Sugeng
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 7 (2022): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2022
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

School operational assistance is a government assistance program for non-personal  inventory financing costs for education units.This  has the purpose of evaluating usage,management, and reporting of school operational assistance funds. The research methods has used is qualitative approach. The data source is taken from primary data and secondary data. The data collection procedures using the interview method, observation, and documentation. The results of this research are (1)The use of data is not right  with the technical guidelines for school operational costs in 2021, because in the use of funds for  the operational costs of bastren Darul Fatihin High School there are 12 components, has financed by school operational assistance, but just 7 components can be fulfilled. (2)The management of school operational assistance funds is with the technical guidelines for operational assistance in 2021, because this management has used-with school-based management, and through the open way and must there is the headmaster as the main person in charge. (3)The management of school operational assistance funds has been right with the technical guidelines for operational assistance in 2021 to report evidence of every purchase or spending that will be made of note or receipt that has been right with RKAS that has been specified.   
ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN DAN PENERIMAAN KAS UNTUK MENINGKATKAN PENGENDALIAN INTERNAL DI UD PROJECT POT KEDIRI Putri, Anggun Utomo; Puspita, Erna; Sugeng, Sugeng
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 7 (2022): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2022
Publisher : Universitas Nusantara PGRI Kediri

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The purpose of the study was to find out a series of sales accounting information systems as well as cash receipts and internal control systems that have been applied to the UD Project Pot. This research uses qualitative methods, using primary data. Data collection procedures through observation, documentation and interviews, the analysis technique of this research is descriptive qualitative. The result of the research is that the implementation of the sales accounting information system and cash receipts are still not good, due to the limitations of functions, the lack of completeness of the documents used. The analysis of the system of accounting for cash sales and cash mining contained in internal control is also not good, as can be seen from the absence of a full stamp on the invoice and the stamp has been submitted in the delivery function, then cash from cash sales is not paid to the bank on the same day as the cash sales transaction.
ALTMAN Z”-SCORE MODIFIKASI SEBAGAI ALAT PREDIKSI KEBANGKRUTAN PADA PERUSAHAAN TRANSPORTASI DI ERA PANDEMI COVID 19 Yulianti, Sinta Dwi; Linawati, Linawati; Sugeng, Sugeng
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 7 (2022): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2022
Publisher : Universitas Nusantara PGRI Kediri

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The transportation sector is a sector that has a crucial position in the national economy. Therefore, maintaining and improving the company's financial health needs to be done in order to avoid bankruptcy. This study aims to analyze bankruptcy predictions using the Altman Z”-Score method for transportation companies listed on the Indonesia Stock Exchange in 2019-2021. The research approach used is descriptive quantitative. The research subjects were 15 transportation companies that were listed and audited on the IDX with the presentation of Rupiah in their financial statements. The results showed that in 2019 there were 7 transportation companies classified as bankrupt, 4 companies classified as prone to bankruptcy and 4 companies classified as healthy. Then in 2020 there were 10 companies classified as bankrupt, 2 companies classified as prone to bankruptcy, and 3 companies classified as healthy. Furthermore, in 2021 there are 6 companies classified as bankrupt, 4 companies classified as vulnerable, and 5 companies classified as healthy. Based on the results of the Z”-Score during 2019-2021 there was a trend of fluctuating financial conditions.
ANALISIS PENERAPAN METODE ACTIVITY BASED COSTING DALAM PENENTUAN TARIF JASA PERNIKAHAN DI MASA PANDEMI (STUDI PADA NOVIE WEDDING) Irwanto, Sofa Marwa; Puspita, Erna; Sugeng, Sugeng
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 7 (2022): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2022
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

The pandemic period has an impact on changes in the business environment, thereby increasing customer choice in determining the products and services to be used. During this pandemic, the right tariff calculation will help companies stay afloat and compete. The purpose of this study is to analyze the calculation in determining the tariff for wedding services, while the method used is the Activity Based Costing method. Done at a wedding service provider company Novie Wedding. This type of research is descriptive quantitative research. Based on the data obtained, there are two types of service packages. From the results of the study, it is known that the calculation between the conventional method and the ABC method, there is a difference in the calculation of the number of rates for wedding services for each service package offered. The COD package is IDR 55,000 and the New Normal package is IDR 35,000. Then the comparison of the difference obtained from the results of calculations using the conventional method and the ABC method can be used for consideration in determining the selling rate by the Novie Wedding.
Analisis Capital Adequacy Ratio (CAR), Dana Pihak Ketiga (DPK), Non Performing Financing (NPF) dan Biaya Operasional terhadap Pendapatan Operasional (BOPO) terhadap Produk Pembiayaan Perbankan Syariah Sugeng, Sugeng; Prasetyo, Eko
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 4 No. 1 (2019): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2019
Publisher : Universitas Nusantara PGRI Kediri

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Bagi perbankan syariah pembiayaan merupakan salah satu dari kegiatan utamanya. Disebut salah satu kegiatan utamanya karena dari pendanaan nantinya akan dikelola oleh perbankan syariah untuk memperoleh pendapatan. Menurut perbankan syariah pembiayaan dapat dikelompokkkan menjadi tiga yaitu, prinsip jual beli, jasa dan bagi hasil. Tujuan dari penelitian ini adalah untuk menganalisis hubungan antara Capital Adequacy Ratio (CAR), Dana Pihak Ketiga (DPK), Non Performing Financing (NPF) dan Biaya Operasional terhadap Pendapatan Operasional (BOPO) terhadap Produk Pembiayaan Perbankan Syariah yang telah terdaftar di Bursa Efek Indonesia. Jenis dari penelitian ini adalah penelitian kuantitatif dengan menggunakan data skunder. Populasi dari penelitian ini adalah 12 perusahaan setelah dilakukan proses sampling di dapatkan sampel dengan jumlah 10 perusahaan dengan periode penelitian lima tahun sehingga didapatkan sampel sebanyak 50 sampel. Teknik analisis yang digunakan dalam penelitian ini adalah Regresi Linier Berganda. Setelah dilakukan pengujian didapatkan hasil bahwa secara parsial Capital Adequacy Ratio (CAR), Dana Pihak Ketiga (DPK), Non Performing Financing (NPF) memiliki pengaruh terhadap Pembiayaan dari perbankan syariah, sedangkan Biaya Operasional terhadap Pendapatan Operasional (BOPO) terhadap Pembiayaan perbankan syariah tidak meiliki pengaruh, hal ini disebabkan karena efektifitas dari pengelolaan biaya tidak secara langsung bersinggungan dengan pembiayaan. Hasil uji secara simultan berdasarkan dari tabel F didapatkan hasil bahwa Capital Adequacy Ratio (CAR), Dana Pihak Ketiga (DPK), Non Performing Financing (NPF) dan Biaya Operasional terhadap Pendapatan Operasional (BOPO) terhadap Pembiayaan perbankan syariah memiliki pengaruhi.
PENGARUH PENERAPAN SISTEM E-FILING, E-BILLING DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WPOP DI KABUPATEN NGANJUK Wahyuni, Sri; Faisol, Faisol; Sugeng, Sugeng
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 8 (2023): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2023
Publisher : Universitas Nusantara PGRI Kediri

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The background of this research is that there has been a continuous downward trend in the level of taxpayer compliance in Nganjuk Regency in the last four years. This is important for further scrutiny and research. Therefore, the aim of the research is to determine the effect of the E- Filling system, E-Billing System, and knowledge of taxation on individual taxpayer compliance, both socially and simultaneously in Nganjuk Regency. This research uses the quantitative approach. Sample which is used in this study covers 100 individual taxpayers who are domiciled in Nganjuk Regency and analyzed using multiple linear regression with SPSS software for Windows version 23. The result found that (1) the E-filling system has a positive effect on individual taxpayer compliance. (2) E-Billing System has no effect on individual taxpayer compliance. (3) Tax knowledge has a positive effect on individual compliance. (4) Simultaneously, E- Filling system, E-Billing system, and tax knowledge have a positive effect on individual taxpayer compliance. The findings of this study are expected to expand previos research, namely adding new information and presenting a comprehensive review of the taxpayer compliance framework in the field of academic research.
Co-Authors Abdul Hafid Paronda Abdul Halim Daulay Adi Nur Rohman Adi Nur Rohman , Adi Nur Rohman Adirin Adirin, Adirin Agung, Muhammad Fadillah Seftian Agus Suryanto Ahadi, Abdi Ahmad Fauzan Aidy, Widya Aidy, Widya Romasindah Aini, Farach Azizah Akbar, Fajarullah Alfauzan Amin Alizah Ali Amelia Nur 'Izza Amin Tohari Andi Hasad Andre Cardenas Andriani, Vivin Andy Kurniawan, Andy Anggi Pratiwi, Anggi Angraeni, Astri Annisa Fitria Annisa, Ulin Aris Sutiana Atmoko, Dwi Azizah, Windi Nur Azzahra, Suci Badrus Zaman Baidowi, Ilham Akbar Bastomi, Selam Berahman, Berahman Cahyo Budi Santoso Choirunisa, Nabilah Dadang Iskandar Mulyana` Dewi, Yohan Tri Cantika Diah Nurdiwaty Diana Fitriana Djie, Hong Dupri, Muhammad Demsi Dwi Andayani Budisetyowati, Dwi Andayani Eko Prasetyo Elfirda Ade Putri Ependi, Soleh Evie Palenewen Fadilah, Anwar Faisol Faisol Fajar, Bayu Gustiana Faradisa, Irsya Febriansyah, M. Ferry Fauzi, Ferry Firdawati, Firdawati Fitriana, Diana Fitriani Fitriani Ginting, Mira Hestina Gunaawan, Eko Habibie, Burhannudin Yusuf Hadinata, Fristian Hairullah Hairullah, Hairullah Haji, Verona Harahap, Riana Hartono, Rodi Haryanti, Yuyun Hasniah Hasniah Heni Pujiastuti Heriana, Tutik Hermalia Putri, Cindy Agustin Hermanto, Doki Hidayah, Dhea Evanda Mu’amarotul Hotma P. Sibuea Hyperastuty, Agoes Santika Irwanto, Sofa Marwa Isnaini, Fikri Ardan Ita Purnama, Ita Jaelani, Usman Jatmiko, Didit Andri Joharuddin Zakaria, M Ohan Jr, Andre Cardenas Jr., Andre Cardenas Junianto, Arwan Kamagi, Rendy Cristian Karulita, Sindy Kerlooza, Yusrila Yeka Komalia, Komalia Kukuh , Kukuh Kurniawan Kurniawan Kurniawati, Indrati Dwi Linawati Linawati Liu, Yaoping Lubis, Lailatul Husna Lutfi, Aulia Maharanisa, Maharanisa Mai Puspadyna Bilyastuti Mansyur, Moh Ripan Marzuki Marzuki Miharni, Nancy Sinatra Mubazin, Riska Mahviana Muhammad Amin Bakri Muhammad Ilyas Sikki Muhammad Syukur Nasikah, Durotun Nathanael, Bob Nisa, Ummu Khairin Nizar, Taufiq Nuzwir Noviani, Evita Nurdiwati, Diah Nurkharisma, Aditya Nurlaili Nurlaili Nurlaili, Lili Nyoman Kertia Oktavia, Nurbaiti Olfah, Yustina Palupi, Kenes Retno Pangihutan, Timothy Paramita, Purnomo Ratna Parjono Pebrianti, Wahyu Puji Pipit Sakti Adhi, Pipit Sakti Prabowo, Diki Prasasti, Widya Eko Prasetya, Lambang Prihatin, Lilik Probosuseno Probosuseno, Probosuseno Profianto, Mardonius Irawan Puji Astuti Puspita, Erna Putri, Anggun Utomo Putri, Melly Monika Racska, Vivyana Rahmaputri, Hafzah Rahmayani, Hesti Rakay Indramayapanna Rakhdinda Dwi Artha Qairi Riyanto, Kuncoro Budi Rofik, M Ainur Rohman , Adi Nur Rohman, Adi Nur Rohman, Adi Nur, Uni Romasindah Aidy, Widya RR. Ella Evrita Hestiandari Ruknan, Ruknan Ryul Park, Kyung S.Pd. M Kes I Ketut Sudiana . Safrudiannur Safrudiannur Sahasika, Mahiya Lintang Saifudin, Agung Samudra, Edo Saputra, Ilham Dwi Sari, Ayu Agustina Sarwansah, Rivan Sayekti, Rina Seta Samsiana Setiawan, Idang Setyo Supratno Sholeh, Mohammad Hasyim Sidik, Muhammad Taqiyuddin SIGIT PUJI WINARKO Siswoyo, Slamet Tedy Sofwan, Agus solikah, mar'atus Solikah, Mar’atus Sri Lestari SRI SETIYARINI, SRI Sri Wahyuni Subagyo, Anton Sudarman Sudarman Sudirman Sudirman Sugianto, Aris Suhardi Marli Suhartini Suhartini Sukur, Puji Sunarso Sunarso Supratno, Setyo - Suradi Suradi Suryadi Suryadi Suryanto, Wahyu Suwarto Suwarto Syahril Effendi Syahruddin, Erwin SYAMSUL HIDAYAT Takim Mulyanto Taman, Badrun Tandiayu, Windy Natalia Taufiqur Rokhman, Taufiqur Ummah, Nurul Rif'atin Untu, Zainuddin Watulingas, Jefferson Roosevelt Widiawati, Hestin Sri Widijowati, Rr. Dijan Widiyono, Widiyono Widodo, Deny Edy Widyanto, Nugraha Wijaya, Andik Wiwik Handayani Wulandari Wulandari Wulandari, Risky Wulandari, Suci Ayu Yanuar Mukhammad Yateno Yateno Yulianti, Sinta Dwi Yusril Yusril Yustiana Olfah Zidni Imanurrohmah Lubis Zulkarnaen Zulkarnaen