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All Journal Jurnal Reviu Akuntansi dan Keuangan Krisna: Kumpulan Riset Akuntansi The Indonesian Accounting Review Jurnal Ilmiah Mahasiswa FEB JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma Wacana, Jurnal Sosial dan Humaniora TEMA (Jurnal Tera Ilmu Akuntansi) Jurnal Pembangunan dan Alam Lestari PROFIT : Jurnal Administrasi Bisnis The International Journal of Accounting and Business Society Journal of Accounting and Investment JABE (Journal of Accounting and Business Education) Accounting Analysis Journal Asia-Pacific Management and Business Application Jurnal Ekonomi dan Bisnis Syntax Literate: Jurnal Ilmiah Indonesia EBSJ Assets: Jurnal Akuntansi dan Pendidikan JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Journal of Public Administration Studies Eksis: Jurnal Riset Ekonomi dan Bisnis Journal of Islamic Monetary Economics and Finance Jurnal Akademi Akuntansi (JAA) The Indonesian Journal of Accounting Research International Journal of Environmental, Sustainability, and Social Science Borobudur Akuntansi Bisnis & Manajemen (ABM) Journal of Applied Business, Taxation and Economics Reseach Jurnal Akuntansi dan Keuangan Jurnal Akuntansi dan Keuangan Indonesia Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Basic and Applied Accounting Research Journal Neraca Manajemen, Akuntansi, dan Ekonomi Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) Asian Journal of Management, Entrepreneurship and Social Science
Eko Ganis Sukoharsono
Faculty Of Economics And Business Brawijaya University
Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

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The Effect Of Labor Adjustment Costs And Company Sıze On Tax Avoıdance Wıth Inflatıon As A Moderatıon Varıable Khusniyah Tri Ambarukmi; Eko Ganis Sukoharsono; Syaiful Iqbal
Asian Journal of Management, Entrepreneurship and Social Science Vol. 3 No. 03 (2023): August, Asian Journal of Management, Entrepreneurship and Social Science
Publisher : Cita Konsultindo Research Center

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Abstract

This study aims to test and prove empirically the effect of labor adjustment costs and company size on tax avoidance moderated by inflation in labor-intensive sector companies listed on the Indonesia Stock Exchange during 2018-2022. The sample collection technique used purposive sampling and obtained a sample of 200 observations. The analysis technique for testing the hypothesis uses multiple linear regression analysis, while the inflation measurement method uses Moderated Regression Analysis (MRA). The results showed that inflation that occurs as an external factor of the company can be a motivation that strengthens the influence of company size in tax evasion. Another result, namely the cost of adjusting the workforce as a cost attached to the taxpayer, is not a factor that makes companies do tax evasion even though the increasing occurrence of inflation as an external factor of the company.
The Digital Wallet Transactions during the Covid-19 Pandemic Investigating User Continuance Intention Using Digital Wallet-Based Payment Systems Diny Fariha Zakhir; Eko Ganis Sukoharsono; Endang Mardiaty
Asian Journal of Management, Entrepreneurship and Social Science Vol. 3 No. 03 (2023): August, Asian Journal of Management, Entrepreneurship and Social Science
Publisher : Cita Konsultindo Research Center

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Abstract

This study aims to test and analyze the factors in the ECM and UTAUT 2 theory in explaining the continuance intention using digital wallets after the covid-19 pandemic ends. This research was conducted on 120 digital wallet users who used their digital wallet as a transaction tool during the Covid-19 pandemic. This research uses an online survey with the help of GoogleForm. The analysis of this study uses SEM analysis with the help of SmartPLS. The study results explain that confirmation is proven to affect performance expectations and satisfaction. Performance expectations in this study also affected satisfaction and continuance intention significantly. Effort expectations also influenced performance expectations and continuance intention significantly. This research proves that satisfaction and habit significantly influence continuance intention. This study failed to prove that social influence, facilitating conditions, hedonic motivation, and price values significantly influence users' ongoing continuance intention using the digital wallet they used during the Covid-19 pandemic. The results of this study can provide an overview of digital wallet users so that they can provide input to digital wallet providers to update, upgrade, and improve the sustainability of digital wallets. Government can also use the results of this research as steps to encourage positive habits of using digital wallets, such as campaigns or educational programs to promote the use of digital wallets and increase digital literacy in the community by providing training or support to increase understanding and user skills regarding the use of digital wallets and digital payments.
Akuntabilitas Humanis Ekosentrisme: Konstruksi Holistik Menuju Keberlanjutan Di Indonesia Dewi, I Gusti Ayu Agung Omika; Sukoharsono, Eko Ganis; Purwanti, Lilik; Mulawarman, Aji Dedi
KRISNA: Kumpulan Riset Akuntansi Vol. 16 No. 1 (2024): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.16.1.2024.119-131

Abstract

Makalah ini bertujuan mengkontruksi teori akuntabilitas dalam bingkai paradigma bahasa Habermas dipadukan dengan konsep Ekosentrisme. Konstruksi dilakukan karena paradigma bahasa Habermas dengan teori Communicative Action-nya bukan merupakan teori yang sepenuhnya tepat untuk menganalisis akuntabilitas jika dikaitkan dengan keberlanjutan. Akuntabilitas yang dianalisis dalam bingkai paradigma bahasa Habermas belumlah sepenuhnya holistik karena belum terdapat dimensi spiritual dan masih bersifat antroposentris yang memandang manusia sebagai pusat dari semua nilai dan menganggap alam sebagai alat untuk menciptakan nilai bagi manusia sehingga masih bisa memunculkan tindakan penindasan semena-mena terhadap alam. Sementara itu, Ekosentrisme dengan filsafat Deep Ecology-nya menjadikan manusia sebagai satu kesatuan dengan lingkungan alam yang membentuk suatu jaringan jaringan kehidupan (the web of life). Hasil konstruksi menemukan suatu formulasi teori baru yaitu teori Akuntabilitas Holistik yang dipandang dapat menganalisis akuntabilitas secara menyeluruh serta menghasilkan suatu model Akuntabilitas Humanis-Ekosentrisme sebagai upaya menuju keberlanjutan di Indonesia.
PERSPEKTIF ECO-SPIRITUAL DALAM PASAR JAWA KUNO Widhianningrum, Purweni; Eko Ganis Sukoharsono; Roekhudin; Yeney Widya Prihatiningtias
Jurnal Konservasi Cagar Budaya Vol. 17 No. 1 (2023): Jurnal Konservasi Cagar Budaya Borobudur
Publisher : Balai Konservasi Borobudur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33374/jurnalkonservasicagarbudaya.v17i1.314

Abstract

Penelitian ini bertujuan untuk mengeksplorasikan pentingnya nilai-nilai spiritual ketika bersentuhan dengan aspek ekologi, khususnya pada konteks pasar Jawa kuno. Penelitian ini merupakan jenis penelitian deskriptif-kualitatif dengan menggunakan penelaahan berbagai sumber tertulis (kepustakaan) sebagai bahan kajian analisa data. Hasil penelitian menunjukkan bahwa mekanisme pasar pada periode Jawa kuno selalu menekankan pentingnya proses keberlanjutan ekologis dengan aspek spiritual sebagai pendorongnya. Kebersamaan hidup dengan alam menjadikan masyarakat Jawa kuno memiliki pengetahuan luas tentang kesatuan relasi spiritual antara manusia (mikrokosmos) dengan alam (makrokosmos) atau dikenal dengan istilah eco-spiritual. Penghayatan terhadap kekuatan relasi eco-spiritual tersebut menjadi dasar masyarakat menjalankan aktivitas di pasar, sebagaimana terekam dalam relief karmavibhangga candi Borobudur. Relief karmavibhangga merepresentasikan ajaran Buddha tentang karma yang terkait dengan proses sebab akibat dari perbuatan manusia. Ajaran karma inilah yang kemudian menjadi nilai-nilai pendorong kesadaran eco-spiritual masyarakat Jawa kuno bersikap bijaksana mengelola beragam sumber daya alam secara wajar, tanpa menghancurkan ekosistem. Bagi mereka, alam memiliki unsur yang bernilai spiritual daripada sekedar realitas fisik yang bersifat material semata.
Cultural Heritage Accounting for Participatory Governance: A Participatory Action Reseach in Pata'padang Village Tanggulungan, Gustin; Sukoharsono, Eko Ganis; Djamhuri, Ali; Purwanti, Lilik
JPAS (Journal of Public Administration Studies) Vol. 8 No. 2 (2023)
Publisher : Brawijaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jpas.2023.008.02.3

Abstract

The study analyzes the practices of community participation in the initiation of sustainable cultural-tourism development. It will examine the accounting process in this field. In participatory action research, academics, local social actor and local government were collaboratively working as research teams. Actions that are also research methods are FGDs, interviews, and a study tour. The result of the project was a list of cultural heritage as accounting information for the development of tourist attractions and the formation of the Tourist Awareness Group (Pokdarwis) institution which marks the establishment of cohesion among research participants. Data analysis involves thematic analysis and reflection. The research indicated that activities related to the accounting process can serve as a participatory governance mechanism when designed as a value-added process and facilitated by the government's willingness to accept community-initiated activities.
Is TCR effective in reducing tax avoidance in Indonesia? Hendrastuti, Ranindya; Sukoharsono, Eko Ganis; Iqbal, Syaiful
The Indonesian Accounting Review Vol. 14 No. 1 (2024): January - June 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v14i1.4226

Abstract

Thin capitalization is a tax avoidance technique using funding sources that prioritize debt over capital. Thin capitalization can be used as a technique to avoid taxes because there is a difference in treatment between debt and capital as a source of funding in tax regulations. Thin capitalization rule (TCR) is domestic tax system to reduce thin capitalization. This study aims to examine the effect of implementing thin capitalization rules on reducing tax avoidance in Indonesia. This study is a quantitative study. The data used are secondary data obtained from multinational companies listed on the IDX from 2013 to 2020 by excluding companies that are excluded from PMK-169: bank companies, financing institutions, insurance, reinsurance, operating in the oil and gas mining sector, companies whose entire income is subject to final tax, and infrastructure. The data analysis method used in this study is regression using the eviews 12.0 program. The results show that the implementation of thin capitalization rule (TCR) does not reduce tax avoidance. These results provide empirical evidence that the government need to consider using thin capitalization rule with the interest to Earnings Before Interest, Tax, Depreciation, and Amortization (EBITDA) rule mechanism rather than the Debt-to-Equity Ratio (DER) rule mechanism and arm’s length rule mechanism.
Membangun Bisnis Berkelanjutan Dengan Perspektif Pentuple Bottom Line Menggunakan Aplikasi Pegadaian Digital Service (Pds) Purnomosidi, Dwi Cicilia Lingwits; Sukoharsono, Eko Ganis
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 1 No. 1 (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.2022.1.1.14

Abstract

This study aims to analyze the use of the Pegadaian Digital Service (PDS) system with sustainable business through a pentuple bottom line perspective involving the object of the survey PT Pegadaian, Malang City. This study employs a qualitative descriptive approach and analyzes the data from interview data collection, documentation, and observations of the Pegadaian Digital Service (PDS) application. The study's results revealed that using the PDS application system in the community still posed a major challenge for PT Pegadaian due to the lack of socialization. However, the PDS application is still compatible with the pentuple bottom line, effectively implementing this sustainable business through a pentuple bottom line perspective. Abstrak Penelitian ini bertujuan untuk menganalisis penggunaan sistem Pegadaian Digital Service (PDS) dengan bisnis berkelanjutan melalui perspektif pentuple bottom line. Objek penelitian ini adalah PT Pegadaian di Kota Malang. Penelitian ini menggunakan jenis penelitian deskriptif kualitatif. Analisis penelitian menggunakan pengumpulan data wawancara, dokumentasi, dan observasi mengenai aplikasi Pegadaian Digital Service (PDS). Hasil penelitian menjelaskan bahwa penggunaan sistem aplikasi PDS di masyarakat masih menjadi masalah terbesar untuk PT Pegadaian, karena kurangnya sosialisasi. Akan tetapi, meskipun ada faktor penghambat tetap ada kesesuaian aplikasi PDS dengan pentuple bottom line. Adanya bisnis berkelanjutan dengan perspektif pentuple bottom line menggunakan aplikasi pegadaian digital service implementasi nya berjalan dengan baik.
Pengaruh Enterprise Risk Management, Intellectual Capital, Dan Corporate Social Responsibility Terhadap Profitabilitas Perusahaan Sektor Pertambangan Yang Terdaftar Di Bei Tahun 2018-2021 ) anggraeni, Artanti dwi; Sukoharsono, Eko Ganis
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 3 (2023): 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.2023.2.3.163

Abstract

One of the actions of the CSR of mining companies whose main business is in mining and most of their production directly uses natural resources, if they do not take social responsibility the company will face penalties. This study evaluates the impact of enterprise risk management, remarkable investment, and social responsibility on income. The research method used is qualitative research. The test results show three effects of enterprise risk management special funds and corporate social responsibility that positively impact the profit of mining companies, and special funds that have a more significant impact on the earnings of mining companies 2018-2021. Abstrak Audit report lag merupakan rentang waktu penyelesaian pelaksanaan audit laporan keuangan tahunan yaitu sejak tanggal tutup buku perusahaan sampai dengan tanggal yang tertera pada laporan auditor independen. Penelitian ini bertujuan untuk mengetahui pengaruh rasio profitabilitas, solvabilitas, likuiditas, aktivitas, dan ukuran perusahaan terhadap audit report lag pada perusahaan industri barang konsumen primer yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2021, baik secara simultan maupun parsial. Teknik pengambilan sampel pada penelitian ini menggunakan teknik purposive sampling dan diperoleh 73 sampel perusahaan. Teknik analisis data menggunakan regresi data panel. Hasil penelitian menunjukan bahwa solvabilitas berpengaruh positif terhadap audit report lag dan ukuran perusahaan berpengaruh negatif terhadap audit report lag, sedangkan profitabilitas, likuiditas, dan aktivitas tidak berpengaruh terhadap audit report lag. Abstrak Salah satu implementasi corporate social responsibility (CSR) aalah perusahaan pertambangan yang kegiatan utamanya adalah ertambangan dan sebagian besar prosesnya produksinya menggunakan sumber daya alam secara langsung. Jika tanggungjawab sosial tidak dialksnakaan perusahaan menghadapi sanksi. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh manajemen resiko, modal intelektual, dna tanggungjawab sosial perusahaan terhadap profabilitas. Metode penelitian adalah analisis regresi berganda. Hasil pengujian menunjukkan bahwa corporate risk management works, intellectual capital, dan social responsibility berpengaruh positif terhadap profit perusahaan pertambangan yang berdampak lebih besar terhadap profit perusahaan pertambangan daripada intellectual capital 2018-2021.
Analisis Kinerja Keuangan Pt. Garuda Indonesia Tbk. Sebelum Dan Selama Pandemi Covid-19 Dewanggi, Astrid; Sukoharsono, Eko Ganis
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 2 No. 3 (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.2024.2.3.137

Abstract

This study aims to conduct a comprehensive analysis of PT's financial performance. Garuda Indonesia, Tbk. Before and during the COVID-19 pandemic. The method employed is quantitative descriptive research utilizing financial ratios as the primary analytical tool. Data for the study is sourced from PT. Garuda Indonesia, Tbk.'s financial reports spanning from 2018 to 2021. The findings indicate that analyses of profitability, liquidity, activity, and solvency ratios reflect a downward trend. The company experienced significant losses starting from the preceding years and continuing through 2019, exacerbated by the impact of the COVID-19 pandemic in 2020. The pandemic notably contributed to marked declines in profitability and liquidity, although solvency ratios improved. Substantial decreases in sales volume and air travel restrictions further compounded the decline in financial performance, ultimately resulting in significant losses and difficulties in meeting financial obligations for the company. Therefore, this research provides a comprehensive overview of how PT. Garuda Indonesia, Tbk. Navigated the financial challenges brought about by the COVID-19 pandemic and the implications of the downturn in financial performance stemming from this unforeseen economic environment. Abstrak Penelitian ini bertujuan untuk menganalisis secara mendalam kinerja keuangan PT. Garuda Indonesia, Tbk. sebelum dan selama pandemi COVID-19. Metode yang digunakan adalah penelitian deskriptif kuantitatif dengan menggunakan rasio keuangan sebagai alat analisis utama. Data yang digunakan bersumber dari laporan keuangan PT. Garuda Indonesia, Tbk. periode 2018 hingga 2021. Hasil penelitian ini mengindikasikan bahwa analisis rasio profitabilitas, likuiditas, aktivitas, dan solvabilitas menunjukkan tren nilai yang rendah. Perusahaan mengalami kerugian yang signifikan sejak tahun sebelumnya yang berlanjut hingga tahun 2019, yang kemudian diperparah oleh dampak pandemi COVID-19 pada tahun 2020. Pandemi ini menyebabkan penurunan yang mencolok dalam profitabilitas dan likuiditas perusahaan, meskipun rasio solvabilitasnya mengalami peningkatan. Penurunan signifikan dalam volume penjualan serta pembatasan perjalanan udara telah berkontribusi pada penurunan kinerja keuangan, yang pada akhirnya mengakibatkan perusahaan mengalami kerugian yang berarti dan kesulitan dalam memenuhi kewajiban keuangannya. Dengan demikian, penelitian ini memberikan gambaran yang komprehensif tentang bagaimana PT. Garuda Indonesia, Tbk. menghadapi tantangan finansial yang disebabkan oleh pandemi COVID-19, serta implikasi dari penurunan kinerja keuangan yang terjadi sebagai hasil dari kondisi ekonomi yang tidak terduga ini.
Akuntabilitas Penetapan Sima Kerajaan Medang Masa Pemerintahan Dyah Balitung 898-910 M Maharani Wuryantoro; Eko Ganis Sukoharsono; Aji Dedi Mulawarman
Jurnal Akademi Akuntansi Vol. 7 No. 2 (2024): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v7i2.32695

Abstract

Purpose: This paper aims to explore accounting and accountability in sima policies during the Medang Kingdom era. Methodology/approach: Accounting and accountability was viewed using Foucault's Power-Knowledge perspective Findings: Accountability during the Medang Kingdom was rooted in eight practices in the lives of leaders known as Astabrata. Sima's policy as a reflection of Astabrata is closely related to the functions of accounting, accountability and control. Evidence shows that accounting power is manifested in many ways, including determining the size of the sima, business limits, determining pasek-pasek, the rights and obligations of sima leaders regarding reporting, and recording on inscriptions and palm leaves. This paper argues that accounting plays a role in legitimizing power through knowledge that develops in society through these eight life practices Practical and Theoretical contribution/Originality: Accountability studies taken from the royal period are relatively rare, so that research can be carried out by using a knowledge of power perspective as a tool to reveal the accountability of sima policies Research Limitation: The limitations of the research lie in the data source, namely the research inscription may not be able to provide a complete picture of accounting and accountability practices at that time
Co-Authors *, Supomo . Sutrisno A. Razak Abdul Ghofar Abdullah Naheb, Omran Abdulrahim, Mohamed Omar Abdulrahim, Mohamed Omar Abdulrival Hartoyo Adrid Ascarya Mugandhi Ajeng Kawitaning Negari Aji Dedi Mulawarman Aji Dedi Mulawarman Aji Kusuma M. Nur Alan Smith Purba Ali Djamhuri Alsawayeh, Ali Mohamed Amma Fazizah Andriani Andriani anggraeni, Artanti dwi Any Setyarini, Any Arik Prasetya, Arik Armanu Thoyib Armanu Thoyib Arum Prastiwi Ary Yunita Anggraeni Assagaf, Nawira Amalia Ati Retna Sari Ati Retna Sari Aulia Fuad Rahman Avriyani Siregar, Cut Vifde Aziza, Wulan Qur’Anie Bagyo Yanuwiadi Bambang Hariadi Bambang Purnomosidhi Bambang Purnomosidhi Bangun, Wike Benita Minggus Igakartika Bima Pratama Subiantara Cut Vifde Avriyani Siregar Darwis Said, Darwis Dewanggi, Astrid Dewi Liesnoor Setyowati Dewi, Kadek Goldina Putri Dien Ajeng Fauziah Diny Fariha Zakhir Disty Amelinda Wahyudi Djamhur Hamid Driana Leniwati Effendi, Soelchan Eldon Darmatatya Andrianus Endah Setyowati Endang Mardiaty Erwin Saraswati Fara Laynds Lamborghini Fatma Hartining Tyas Febriani, Brigitta Febriyanti, Kartika Fia Rahma Fibriyani Nur Khairin Fransiskus Randa Fu'adah, Silvissifa'il Galih Rachmandy, SE Gloria Patricia Rantetoding Gustin Tanggulungan Habib Muhammad Shahib Handojo, Shahab Rahmadianto Hari, Bambang Hariadi, Bambang - Haryati, Tati Hendrastuti, Ranindya Hosam Alden Riyadh A.Alazeez I Gusti Ayu Agung Omika Dewi I Gusti Ayu Nyoman Budiasih Imam Subekti Iwan Triyuwono Iza Azmi Alfinovita Kartika Febriyanti Keandre, Kian Kertahadi Kertahadi Khusniyah Tri Ambarukmi Kliwon Hidayat Koderi Kusdi Rahardjo Lilik Purwanti lrfan lslamy M. Achsin M. Achsin M. Ali Fikri M. Satriyo Wicaksono Made Sudarma Magdalena Magdalena Maharani Wuryantoro MARIA BINTANG Maron, Wempi Meita Clara Wijaya Rosa Mintarti Rahayu Moch Sasmito Djati Mohamad Khoiru Rusydi Mohamad Salah R. Ashour, Mohamad Salah R. Muhammad Gilang Ilma Muhammad Rizky Febrianto Mundita Assandy, Agil Musadieq, Muhammad Al Nawira Amalia Assagaf Ni Made Dhian Rani Yulianti NINDYA PRISANTI KARTIKARINI NINDYA PRISANTI KARTIKARINI, NINDYA PRISANTI Nining Ika Wahyuni Norhalida Novrida Qudsi Lutfillah Nur Nafiastuti Ristianti Nurkholis Hamidi Oktavia R. Lestari Oktavian Pasoloran, Oktavian Prasetio, Januar Eko Prastiwi , Arum Priyanto ,SE Purnomo Purnomo Purnomosidi, Dwi Cicilia Lingwits Purwanti , Lilik Purweni Widhianingrum, Purweni Purweni Widhianningrum Puspita Arimbawani Iswanu Puspitasari, Soraya Anggun Ramadhan, Taufiq Ranindya Hendrastuti Rantetoding, Gloria Patricia Rimi Gusliana Mais Rita Mutiarni Rita Yuliana Rizky Firmansyah Roekhudin, Roekhudin Rosidi Sahri Muhammad Saraswati , Erwin Saraswati , Wiwik Saraswati, Erwin - Satrio, Ragil Setyaningsih, Rayi Shwairef, Abdalla Meftah Siti Ragil Handayani Sity Utami Makalalag Sonia Machfiro Suryan Widati Suryan Widati SUTRISNO Syah, Sultan - Syaiful Iqbal Trianda, Syahrial Ubud Salim Umar Nimran Unti Ludigdo Unti Ludigdo Utama, Yopi Yudha Vergiawan Septianto Dwi Saputra Wen-Hsi Lydia Hsu Wickramasinghe, Danture Wijayanti, Rosari Luhlike Wiwik Saraswati, Wiwik Wuryan Andayani Yeney Widya Prihatiningtias Yeney Widya Prihatiningtyas Yenni Mangoting Yohanis Rura Yudis tira Yuli Puji Astuti Yusuf Akbar, Muhammad Rifky Zainurrafiqi Zainurrafiqi Zaki Bariduwan Zaki Baridwan