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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
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Compliance Of Disclosure Of Material Topics In Sustainability Report Gri Standard: Content Study Handojo, Shahab Rahmadianto; Sukoharsono, Eko Ganis
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 3 No. 1 (2025): TIARA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2025.3.1.174

Abstract

The objective of this research is to analyze and identify the trend of PT Pertamina (Persero) in complying with the GRI Standard. The grounding theory is the stakeholder theory, in which stakeholders’ demand to companies encompasses economic, social, and environmental aspects. In this study, content analysis was utilized to measure and evaluate the said compliance. It was used to identify, analyze, categorize, and compile such compliance by analyzing information reported using the required indicators. This study finds that the compliance of PT Pertamina (Persero) with the GRI Standard from 2022 to 2022 has increased. Its score in 2020 was 76%, categorized as “compliant”; while the score in 2021 was 83%, categorized as “highly compliant”; and the score in 2022 was 90%, categorized as “highly compliant”. Therefore, this study concluded that PT Pertamina (Persero) is committed to the fulfillment of sustainable development and its stakeholders’ demand.
THE EFFECT OF CUSTOMER RELATIONSHIP MANAGEMENT (CRM) ON CUSTOMER SATISFACTION AND ITS IMPACT TOWARD CUSTOMER LOYALTY (Survey Base on the perception of the Customer of BRI Bank in University of Brawijaya) Zainurrafiqi, Zainurrafiqi; Sukoharsono, Eko Ganis; Hamid, Djamhur
Profit: Jurnal Adminsitrasi Bisnis Vol. 6 No. 2 (2012): Profit : Jurnal Administrasi Bisnis
Publisher : FIA UB

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Abstract

The objective of this research is to analize and explain the effect of Customer Prospecting, Relations with Customers, Interactive Management, Understanding Customer Expectations, Empowerment, Partnerships, and Personalization On Customer Satisfaction and Its Impact on Customer Loyalty, and also to analize and explain the effect of Customer Satisfaction on Customer Loyalty. This research is conducted at BRI Bank in University of Brawijaya. The large samples that taken in this research were determined by using a formula of Slovin, the samples that could be taken are 99 persons. Meanwhile the sampling technique was done by using purposive sampling. Data Analysis Method is conducted by Descriptive Statistics Analysis and Inferential statistic analysis that is Path Analysis. The result of this research shown there is an effect between Customer Prospecting (X1) on Customer Satisfaction (Z) with Beta value is equal to 0.351 by a significance level of 0.000. There is an effect between Relations with Customers (X2) on Customer Satisfaction (Z) with Beta value is equal to 0.158 by a significance level of 0.010. There is an effect between Interactive Management (X3) on Customer Satisfaction (Z) with Beta value is equal to 0.161 by a significance level of 0.023. There is an effect between Understanding Customer Expectations (X4) on Customer Satisfaction (Z) with Beta value is equal to 0.272 by a significance level of 0.000. There is an effect between Empowerment (X5) on Customer Satisfaction (Z) with Beta value is equal to 0.145 by a significance level of 0.022. There is an effect between Partnerships (X6) on Customer Satisfaction (Z) with Beta value is equal to 0.208 by a significance level of 0.002. There is an effect between Personalization (X7) on Customer Satisfaction (Z) with Beta value is equal to 0.225 by a significance level of 0.000. There is an indirect effect between Customer Prospecting (X1) on Customer Loyalty (Y) with Beta value is equal to 0.146 by a significance level of 0.002. There is an effect between Relations with Customers (X2) on Customer Loyalty (Y) with Beta value is equal to 0.100 by a significance level of 0.017. There is an effect between Interactive Management (X3) on Customer Loyalty (Y) with Beta value is equal to 0.097 by a significance level of 0.042. There is an effect between Understanding Customer Expectations (X4) on Customer Loyalty (Y) with Beta value is equal to 0.111 by a significance level of 0.013. There is an effect between Empowerment (X5) on Customer Loyalty (Y) with Beta value is equal to 0.09 by a significance level of 0.030. There is an effect between Partnerships (X6) on Customer Loyalty (Y) with Beta value is equal to 0.13 by a significance level of 0.004. There is an effect between Personalization (X7) on Customer Loyalty (Y) with Beta value is equal to 0.103 by a significance level of 0.017. There is an effect between Customer Satisfaction (Z) on Customer Loyalty (Y) with Beta value is equal to 0.533 by a significance level of 0.000. Keywords: Customer Relationship Management (CRM), Customer Satisfaction, Customer Loyalty.
THE INFLUENCE OF CORPORATE GOVERNANCE ON FINANCIAL PERFORMANCE AND FIRM VALUE OF THE NATIONAL BANKS (STUDIES IN BANKING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE) Ratri, Anandhayu Mahatma; Sukoharsono, Eko Ganis; Handayani, Siti Ragil
Profit: Jurnal Adminsitrasi Bisnis Vol. 8 No. 2 (2014): Profit : Jurnal Administrasi Bisnis
Publisher : FIA UB

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Abstract

Penelitian  ini bertujuan  untuk menganalisis  dan menjelaskan pengaruh tata  kelola perusahaan terhadap   kinerja  keuangan,  tata  kelola perusahaan  terhadap   nilai  perusahaan,  dan  kinerja keuangan  terhadap nilai  perusahaan pada  perusahaan perbankan  yang listing  di Bursa  Efek Indonesia periode 2010 – 2012. Penelitian  ini menggunakan jenis penelitian kuantitatif dengan metode  analisis  explanatory  research.   Analisis  data pada  penelitian  ini  menggunakan  PLS. Sampel yang  digunakan  dalam penelitian  ini  sebanyak  22  perusahaan.  Hasil  penelitian  dari analisis PLS menunjukkan bahwa  tata  kelola  perusahaan berpengaruh  negatif  dan signifikan terhadap  kinerja keuangan,  sehingga  semakin baik tata  kelola perusahaan tidak akan membuat kinerja keuangan pada perusahaan perbankan menjadi baik, bahkan menurun. Penelitian ini juga menunjukkan  bahwa  tata  kelola  perusahaan  berpengaruh   negatif  dan  tidak signifikan,  yang berarti semakin baik tata kelola perusahaan akan menurunkan nilai perusahaan pada perusahaan perbankan.  Hasil penelitian yang terakhir  menunjukkan bahwa  terdapat  pengaruh  yang positif dan signifikan antara  kinerja keuangan dan nilai perusahaan, yang berarti  bahwa semakin baik kinerja keuangan suatu perusahaan maka akan semakin baik pula nilai perusahaannya.   Kata kunci: Tata Kelola Perusahaan, Kinerja Keuangan, Nilai Perusahaan       The purpose of this research is to analizing and explaining the influence of corporate governance on financial performance, corporate governance on firm value, and financial performance on firm value of banking companies listed in Indonesia Stock Exchange period 2010 – 2012. This research uses quantitative research with methods of explanatory research. Data analysis in this research uses PLS. Samples that used in this research amount 22 companies. The result from PLS analysis shows that corporate governance has negative influence and significant on financial performance, so better corporate  governance  did not make  financial  performance  of of banking companies become good, even decrease. This research also shows that corporate governance has negative influence and insignificant on firm value, that meaning better corporate governance can decrease the firm value. Last result shows that financial performance has positive and significant influence on firm value, that meaning better financial performance of company also better the firm value.   Keywords: Corporate Governance, Financial Performance, Firm Value
THE INFLUENCE OF MACRO ECONOMY ON THE FIRM VALUE: INVESTMENT DECISION AS THE MEDIATING VARIABLE Lestari, Oktavia R.; Sukoharsono, Eko Ganis; Rahardjo, Kusdi; Hsu, Wen-Hsi Lydia
Profit: Jurnal Adminsitrasi Bisnis Vol. 8 No. 2 (2014): Profit : Jurnal Administrasi Bisnis
Publisher : FIA UB

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Abstract

The purpose of this paper is to investigate the influence of macro economy on the firm value with investment decision as the mediating variable. This study is tested in Indonesia Stock Exchange as one of emerging market. The sample in this study is the manufacture companies listed on the Indonesia Stock Exchange in 4-years period from 2009-2012. Structural equation modelling with Partial Least Square (PLS) is used in this study. This paper found a significantly negative influence between macroeconomy and investment decision, and a significantly positive influence between investment decision and firm value. This paper also analyze whether investment decision can mediate the relationship between macroeconomy and firm value. The result showed that macroeconomy has a significant negative direct effect on the firm value. When investment decision appears on the relationship of macroeconomy and firm value, macroeconomy does not have significant negative influence on the firm value anymore. This result showed that when macroeconomy condition goes down, a firm can retain its value because that firm still earn the profit from its investment and that firm makes the best investment decision.   Keywords: Macroeconomy, Investment Decision, Firm Value, Partial Least Square
ANALISIS PENGGUNAAN APLIKASI SISTEM INFORMASI LOGISTIK (SIL) UNTUK PERENCANAAN, PELAPORAN DAN PENGENDALIAN BERBASIS WEB DAN PENGARUHNYA TERHADAP KINERJA DAN KEPUASAN PENGGUNA (Studi pada : Pengguna Aplikasi SIL Perum Bulog Divisi Regional Jawa Timur) Fazizah, Amma; Sukoharsono, Eko Ganis; Kertahadi, Kertahadi
Profit: Jurnal Adminsitrasi Bisnis Vol. 10 No. 2 (2016): Profit : Jurnal Administrasi Bisnis
Publisher : FIA UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (437.333 KB) | DOI: 10.21776/ub.profit.2016.010.02.2

Abstract

Use of computer technology properly and optimally utilized by the BULOG Public Company. Perum Bulog utilizing information and communication technology to provide information related to inventory logistics and other operational activities. This study aimed to analyze the use of SIL applications for planning (X1), the use of SIL applications for reporting (X2) use SIL applications for logistics control (X3) and its effect on performance (Y1) and User Experience (Y2). The study is an explanatory reseach with survey approach. The object of the study is an user SIL applications. This study took place in Perum Bulog East Java Regional Division A. Yani 146-148 Jalan Surabaya. The sample are of to 88 users. Instruments in this study using a questionnaire with data analysis method using path analysis. Tools or software used in statistical data processing research was SPSS 20.  Based on the results of the study, data analysis, and discussion of the results of study and testing hypotheses 7 are performed, there are six hypotheses were significant accepted, and the first hypothesis is rejected. Accepted hypothesis H1 include the use of SIL applications for logistics planning has significant positive effect on user performance, H2 using a SIL applications for logistics planning significant positive effect on user satisfaction, H3 using a SIL applications for logistics reporting has significant positive effect on user performance, H4 using a SIL applications for logistics planning no significant effect on user satisfaction, H5 using a SIL applications for logistics control has significant positive effect on user performance, H6 using a SIL applications for logistics control has significant positive effect on user satisfaction and user performance H7 significant positive effect on user satisfaction.  
THE EFFECT OF FINANCIAL VARIABLES ON THE COMPANY’S VALUE (Study on Food and Beverage Companies that are listed on Indonesia Stock Exchange Period 2008-2011) Machfiro, Sonia; Sukoharsono, Eko Ganis
Jurnal Ilmiah Mahasiswa FEB Vol. 1 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study analyzes and explains the effect of financial variables on the value of Food and Beverage Companies that are listed on Indonesia Stock Exchange period 2008 – 2011. The samples of this research are 11 Food and Beverage Companies that have complete financial reports period 2008-2011. The financial variables used are CR, ROE, EPS, DER, PBV, and ROA and Stock price as representative of company’s value. Based on multiple linear regression analysis, simultaneously, all independent variables significantly affect the stock prices. But partially, only ROE, EPS and PBV that affect stock price of Food and Beverage Companies in the period 2008-2011. The analysis also stated that EPS has the largest beta coefficient value, means the EPS variables have the most dominant influence on stock prices of Food and Beverage Companies in the period 2008-2011 than other financial variable mentioned above. Keywords: Financial Variables, Company’s Value, Food and Beverage Company
IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY PADA PT. TELEKOMUNIKASI INDONESIA TBK Mugandhi, Adrid Ascarya; Sukoharsono, Eko Ganis
Jurnal Ilmiah Mahasiswa FEB Vol. 1 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Penerapan  CSR kini telah menjadi suatu kegiatan strategis yang memiliki keterkaitan dengan pencapaian tujuan perusahaan dalam jangka panjang. Hal ini dikarenakan banyak  sekali  manfaat  penerapan  CSR  secara  benar  dan  konsisten. Salah  satu  perusahaan  di  luar  industri  yang dapat  melaksanakan CSR adalah perusahaan yang bergerak dibidang telekomunikasi, informasi, dan teknologi seperti Telkom. Selama ini yang terlihat praktik CSR pada perusahaan yang bergerak dibidang telekomunikasi dan informasi di Indonesia belum sepenuhnya sesuai dengan core business mereka, melainkan hanya terlihat sebagai penggelembungan image terhadap stakeholder dan masyarakat luas. Penelitian ini bertujuan untuk mengetahui dan menganalisis secara detail isi laporan keberlanjutan PT Telekomunikasi Indonesia terkait dengan implementasi Corporate social responsibility (CSR). Data  dalam  penelitian  ini  dianalisis  secara  kualitatif , yaitu  data sekunder yang berasal dari website PT Telkom Indonesia, terutama untuk data laporan keberlanjutan perusahaan pada tahun 2008-2010. Berdasarkan uraian mengenai implementasi corporate social responsibility yang telah dilaksanakan oleh PT Telekomunikasi Indonesia Penulis menyimpulkan bahwa TELKOM lebih memfokuskan pertanggungjawaban sosialnya dalam bidang pendidikan, kemitraan,dan isu lingkungan. Penulis melihat bahwa TELKOM ingin fokus pada tema besar CSR-nya yaitu “Membangun Indonesia Cerdas”.   Kata Kunci : Corporate social responsibility, Stakeholder, laporan keberlanjutan
A COMPARATIVE ANALYSIS OF THE GRI G3.1 AND THE GRI G4 EXPOSURE DRAFT Lamborghini, Fara Laynds; Sukoharsono, Eko Ganis
Jurnal Ilmiah Mahasiswa FEB Vol. 1 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Social responsibility accounting is a concept explains that organizations have a responsibility towards customers, employees, shareholders, communities and the environment in all aspects of company operations. Therefore, there is guidelines guidance for the preparation of sustainability report in proving social responsibility to the stakeholders and shareholders, such as the Global Reporting Initiative (GRI). GRI itself has latest two versions. First, GRI G3.1 and the last one is GRI G4-Exposure Draft which is going to launch in the mid of 2013. It is expected to be able to examine the effectiveness of company or institution in using guideline of GRI G4 which is going to launch in 2013 in reporting the sustainability performance. It could be done by analyzing the advantages and find the lack of information within standards, the points that have not included yet, and try to give inputs and advices for the standard development.   Keywords:   Social Responsibility Accounting, Sustainability Report, Global Report Initiative (GRI), GRI G3.1, GRI G4-Exposures Draft
THE INFLUENCE OF ISRA AWARD ON THE INVESTOR’S DECISIONS Febrianto, Muhammad Rizky; Sukoharsono, Eko Ganis
Jurnal Ilmiah Mahasiswa FEB Vol. 1 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aims to find the evidence whether the implementation of Indonesian Sustainability Reporting Award (ISRA) is able to affect the investor’s decision. This study uses the qualitative research method meanwhile, a content analysis of stock movement data for 5 days before and after the ISRA 2011 is chosen as the research measurement tool. ISRA itself constitutes an award held by the National Center for Sustainability Reporting (NCSR) which aims to motivate and accelerate the sustainability reporting of Indonesian companies by rewarding the outstanding attempts to communicate the corporate performance in three aspects (economics, social, and environment). Meanwhile, this award exists because Corporate Social Responsibility (CSR) activity that is undertaken by every company in Indonesia is required by the Government of Indonesia through the Law 25 of 2007 on Capital Investments and the Law 40 of 2007 on Limited Companies. It was found in this study that there was the difference in investor’s decision. Such decision was expressed in three different forms of reactions, namely positive reaction, no reaction, and negative reaction.   Keywords: Indonesian Sustainability Reporting Award (ISRA) 2011, Investor’s Decision, Content Analysis, Corporate Social Responsibility (CSR), Positive Reaction, No Reaction, and Negative Reaction.
Analysis of Environmental Accounting as a Form of Corporate Social Responsibility in Environmental Management Effort to Reduce Externalities Impact (Case Study In Rumah Sakit Islam Malang-UNISMA) Nur, Aji Kusuma M.; Sukoharsono, Eko Ganis
Jurnal Ilmiah Mahasiswa FEB Vol. 2 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The company is never separated from the environment. Their interaction often leads to serious problems. Negative impacts are called externalities. The magnitudes of the impact of externalities encourage the desire to exercise control over the activities undertaken by the company. Environmental accounting is defined as the prevention, reduction, or avoidance and impact on the environment. This research is a descriptive qualitative study using case studies method on Rumah Sakit Islam Malang-UNISMA. This study aims to determine how to conduct environmental management, the application of the concept of environmental accounting, and the form of the financial statements of the environment in the annual reports of Rumah Sakit Islam Malang-UNISMA. Problem analysis is done through the following steps: (1) observe and analyze a variety of environmental management activities (2) collect, identify, and analyze the environmental costs arising from the activities of environmental management (3) collect and analyze information regarding the reporting of environmental costs in the report annual financial. The survey results revealed that Rumah Sakit Islam Malang has not been seriously implemented the concept of environmental accounting. This can be seen in the identification of costs, there is no aspect of measurement and classification clear how a costs is categorized as environmental costs or not. This led that some environmental costs are not budgeted for in the annual budget of the hospital. The results also showed that the Rumah Sakit Islam Malang had not made the environmental financial report. Keywords: Environmental Accounting, The Effort of Environmental Management
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