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All Journal Jurnal Penelitian dan Evaluasi Pendidikan Jurnal Pendidikan dan Pembelajaran Khatulistiwa (JPPK) Lex Jurnalica (Ilmu Hukum) JREC (Journal of Electrical and Electronics) FIAT JUSTISIA: Jurnal Ilmu Hukum Jurnal NERS Nursing News : Jurnal Ilmiah Keperawatan JEA17: Jurnal Ekonomi Akuntansi Measurement : Jurnal Akuntansi Educational Management Geo-Image Journal Jurnal Ilmiah Kebijakan Hukum 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) Jurnal Pencerahan Jurnal ABDIMAS (Pengabdian kepada Masyarakat) UBJ Physical Education, Health and Recreation Journal 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 Jurnal Pengabdian Teknik dan Ilmu Komputer (PETIK) Abdi Bhara: Jurnal Pengabdian Kepada Masyarakat 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 Jurnal Hukum dan Pembangunan Jurnal Pembelajaran dan Ilmu Pendidikan Jurnal Terapan Pendidikan Dasar dan Menengah KIC SENMEA Prosiding Simposium Nasional Manajemen dan Bisnis 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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KEAMANAN SIBER DAN KEPERCAYAAN NASABAH: PERAN PENGATURAN HUKUM DALAM EKOSISTEM DIGITAL Fitria, Annisa; Sugeng, Sugeng
Lex Jurnalica Vol 22, No 3 (2025): LEX JURNALICA
Publisher : Lex Jurnalica

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/lj.v22i3.10280

Abstract

AbstractThe digital transformation of the banking sector offers increased convenience but also amplifies cybersecurity risks. This study aims to analyze the relationship between cybersecurity and customer trust, while evaluating the role of legal regulation as a moderating variable within Indonesia’s digital banking ecosystem. Using a normative juridical approach and descriptive analysis through literature review and regulatory examination, the findings reveal substantial weaknesses in Indonesia’s legal system—ranging from regulatory substance and inter-agency coordination to law enforcement mechanisms. The 2023 ransomware attack on Bank Syariah Indonesia (BSI) illustrates the fragile legal accountability of financial institutions in protecting consumer data. Comparative analysis with Singapore and the European Union highlights the urgent need for Indonesia to adopt a more responsive, consumer-oriented, and technologically adaptive legal framework. The study recommends the enforcement of cybersecurity audits, mandatory incident disclosures, and the establishment of a dedicated supervisory body for cybersecurity in the financial sector.Keywords: cybersecurity, customer trust, digital banking regulation
Optimalisasi Penggunaan Teknologi dalam Pengembangan Evaluasi Pembelajaran Pendidikan Agama Islam Zulkarnaen, Zulkarnaen; Sugeng, Sugeng
EDU SOCIETY: JURNAL PENDIDIKAN, ILMU SOSIAL DAN PENGABDIAN KEPADA MASYARAKAT Vol. 5 No. 3 (2025): Oktober 2025 - Januari 2026
Publisher : Association of Islamic Education Managers (Permapendis) Indonesia, North Sumatra Province

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56832/edu.v5i3.1918

Abstract

Penelitian ini mengkaji optimalisasi penggunaan teknologi dalam pengembangan evaluasi pembelajaran Pendidikan Agama Islam di tingkat Sekolah Menengah Pertama. Transformasi digital dalam dunia pendidikan menuntut adaptasi strategis dalam sistem evaluasi pembelajaran yang lebih objektif, efisien, dan komprehensif. Penelitian menggunakan pendekatan kualitatif dengan desain studi kasus yang melibatkan tiga guru Pendidikan Agama Islam, satu kepala sekolah, dan tiga puluh siswa. Pengumpulan data dilakukan melalui wawancara mendalam, observasi partisipatif, dan studi dokumentasi yang dianalisis menggunakan model Miles dan Huberman. Hasil penelitian menunjukkan bahwa tingkat adopsi teknologi evaluasi mencapai sembilan puluh persen dengan platform utama yang digunakan meliputi Google Forms, Quizizz, dan Kahoot. Implementasi teknologi memberikan dampak positif berupa peningkatan efisiensi waktu hingga enam puluh persen, peningkatan objektivitas penilaian, serta peningkatan motivasi belajar siswa. Namun demikian, terdapat berbagai tantangan kompleks seperti keterbatasan infrastruktur teknologi, kesenjangan kompetensi digital guru, kesulitan mengukur aspek afektif dan psikomotorik, serta potensi kecurangan dalam evaluasi daring. Strategi optimalisasi yang dikembangkan mencakup peningkatan kompetensi digital guru, pendekatan blended assessment, pengembangan kreativitas instrumen evaluasi, kolaborasi profesional, dan advokasi kebijakan institusional. Penelitian ini memberikan kontribusi teoretis terhadap pengembangan model techno-spiritual dalam evaluasi pembelajaran Pendidikan Agama Islam serta rekomendasi praktis bagi guru, kepala sekolah, dan pengambil kebijakan pendidikan dalam mengoptimalkan transformasi digital evaluasi pembelajaran yang berkelanjutan dan merata.
Analisis Kepemilikan Manajerial, Kepemilikan Institusional, dan Kualitas Audit Terhadap Perataan Laba (Studi Kasus pada Perusahaan Manufaktur Sektor Barang Konsumsi) Sugeng, Sugeng; Faisol, Faisol
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 1 No 1 (2016): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (286.347 KB) | DOI: 10.29407/jae.v1i1.431

Abstract

Tujuan utama perusahaan adalah memperoleh laba semaksimal mungkin dengan menggunakan sumber daya yang ada serta memaksimalkan laba perusahaan. Tindakan perataan laba yang dilakukan oleh manajemen digunakan untuk menciptakan laba yang stabil, mengurangi fluktuasi yang dilaporkan dan meningkatkan kemampuan investor untuk meramalkan arus kas di masa yang akan datang. Tujuan penelitian ini adalah untuk mengetahui untuk menganlisis kepemilikan manajerial, kepemilikan institusional, dan kualitas audit secara parsial berpengaruh terhadap perataan laba. Populasi dalam penelitian adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2011-2013. Untuk menjawab tujuan penelitian maka akan dilakukan analisis statistik menggunakan analisis regresi logistik dengan menggunakan SPSS v.21 for Windows. Hasil penelitian ini diharapkan dapat memberikan masukan atau dapat memberikan manfaat bagi perusahaan dalam pengambilan kebijakan serta pengeloaan perusahaan selain itu di harapkan dapat menjadi pertimbangan manajemen dalam melakukan tindakan perataan laba. Kata Kunci : kepemilikan manajerial, kepemilikan institusional, kualitas audit dan perataan laba
The Effect of Tax Avoidance, Managerial Ownership, Profit Management on Company Value Prasetya, Lambang; Faisol, Faisol; Sugeng, Sugeng
Proceeding Kilisuci International Conference on Economic & Business Vol. 1 (2023): Proceeding Kilisuci International Conference on Economic and Business
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/hyv6js89

Abstract

Research Aim : Management can practice earnings management by carrying out tax avoidance to increase profits and the value of the company whose shares it owns. Investors as owners of capital must pay attention to the financial performance of a company in increasing funds in its investment, because earnings management can be carried out by managerial parties through tax avoidance so that the company's performance looks good and attracts investors to buy it. The purpose of this study was to determine the effect of tax avoidance, managerial ownership, earnings management on firm value in case studies of manufacturing companies in the food & beverage sub-sector on the Indonesia Stock Exchange. Research Method : This research was conducted through a quantitative approach using secondary data obtained from the Indonesian stock exchange. The data used in this research is the financial data of 12 companies for 3 years. Data analysis techniques in the form of descriptive statistics, Panel Data Model Selection, classic assumption test, Panel Data Analysis, determinant coefficient and hypothesis testing Research Finding : The results showed that tax avoidance had a significant negative effect on firm value, managerial ownership had no effect on firm value and earnings management had no effect on firm value. Meanwhile, the simultaneous results of tax avoidance, managerial ownership, and earnings management have a significant effect on firm value variables.
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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Abstract

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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Abstract

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.
Co-Authors Abdul Hafid Paronda Abdul Halim Daulay Adhalia Septia Saputri 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 Andy Kurniawan, Andy Anggi Pratiwi, Anggi Anggraeni, Fitri Putri 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 Dwi Atmoko Eko Prasetyo Elfirda Ade Putri Ependi, Soleh Esther Masri Evie Palenewen Fadilah, Anwar Faisol Faisol Fajar, Bayu Gustiana Faradisa, Irsya Febriansyah, M. Ferry Fauzi, Ferry Firdawati, Firdawati Fitriana, Diana Fitriani Fitriani Furaida Khasanah, Furaida Ginting, Mira Hestina Gunaawan, Eko Habibie, Burhannudin Yusuf Hadinata, Fristian Hairullah Hairullah, Hairullah Haji, Verona Harahap, Riana Hartono, Rodi 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 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 Nasikah, Durotun Nasugian, Ndona Nathanael, Bob Nisa, Ummu Khairin Nizar, Taufiq Nuzwir Noamperani, Sapta Rahayu Noviani, Evita Noviriska Nurdiwati, Diah Nurkharisma, Aditya Nurlaili Nurlaili Nurlaili, Lili Nyoman Kertia Oktavia, Nurbaiti Olfah, Yustina Otih Handayani 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 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 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 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 Utvi Hinda Zahnnisa Vivin Andriani Watulingas, Jefferson Roosevelt Wibisana, Muh. Isna Nurdin Widiawati, Hestin Sri Widijowati, Rr. Dijan Widiyono, Widiyono Widodo, Deny Edy Wijaya, Andik Wiwik Handayani Wulandari Wulandari Wulandari, Risky Wulandari, Suci Ayu Yanuar Mukhammad Yulianti, Sinta Dwi Yusril Yusril Yustiana Olfah Zidni Imanurrohmah Lubis Zulkarnaen Zulkarnaen