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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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Faktor Determinan Minat Individu Menggunakan Sistem Informasi Berbasis Internet Banking ,SE, Priyanto; Sukoharsono, Eko Ganis
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Determinan Faktor Minat Individu Menggunakan Sistem Informasi Berbasis Internet Banking. Penelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi sikap dan minat penggunaan layanan internet banking. Penelitian ini merupakan penelitian replikasi dan pengembangan Technology Acceptance Model (TAM) yang dikembangkan oleh Davis pada tahun 1989. Penelitian ini menggunakan metode kuisioner yang dilakukan di Fakultas Ekonomi dan Bisnis Universitas Brawijaya Malang. Data yang digunakan dalam penelitian ini ialah data primer dan pengumpulan data dilakukan menggunakan kuisioner dengan metode convenience sampling. Sebanyak 84 orang mahasiswa S1 Jurusan Akuntansi yang pernah menggunakan layanan internet banking digunakan peneliti sebagai responden.Hasil penelitian untuk model ini menjelaskan bahwa konstruk sikap berpengaruh terhadap minat penggunaan layanan internet banking, serta persepsi kegunaan, persepsi kenyamanan, keamanan dan privasi, dan persepsi risiko berpengaruh terhadap sikap penggunaan layanan internet banking. Sebaliknya, konstruk persepsi kemudahan tidak berpengaruh terhadap sikap penggunaan layanan internet banking. Hal ini berarti bahwa minat penggunaan layanan internet banking dipengaruhi oleh sikap, serta variabel sikap dipengaruhi oelh persepsi kegunaan, persepsi kenyamanan, keamanan dan privasi, dan persepsi risiko. Implikasi dari penelitian ini relevan bagi pihak manajemen bank dan analis internet banking agar memperhatikan persepsi kegunaan, persepsi kenyamanan, keamanan dan privasi, dan persepsi risiko dalam menerapkan dan mengembangkan layanan internet banking pada sistem perbankannya.
PROGRAM KEMITRAAN DAN BINA LINGKUNGAN (PKBL) SEBAGAI IMPLEMENTASI TANGGUNGJAWAB SOSIAL BADAN USAHA MILIK NEGARA : STUDI PELAKSANAAN PKBL PERUM JASA TIRTA I Puspitasari, Soraya Anggun; Sukoharsono, Eko Ganis
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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PKBL  adalah program  tangggung  jawab  sosial BUMN  yang bersifat wajib dan diatur dalam  peraturan Menteri  BUMN  nomor  PER-05/MBU/2007.  Penelitian  ini  bertujuan untuk  memperoleh  pemahaman  mendalam  mengenai  pelaksanaan  dan pertanggungjawaban  kegiatan  PKBL  yang  dilaksanakan  oleh  Perum  Jasa  Tirta  I. Metode  yang  digunakan  adalah  studi  kasus  dengan    pendekatan  kualitatif  dengan paradigma  interpretif.  Data  diperoleh  melalui  observasi  semi  partisipan,  wawancara dengan  pegawai  perusahaan  dan  mitra  binaan,  serta  dokumentasi.  Hasil  penelitian menyimpulkan bahwa PKBL merupakan wujud tanggung jawab sosial perusahaan yang sudah  memenuhi  dimensi  triple  bottom  line.  Dimensi  sosial  dilaksanakan  melalui kegiatan  Bina  Lingkungan  dan  BUMN  Peduli,  dimensi  environmental  dilaksanakan melalui  kegiatan  penanaman  pohon,  dan  dimensi  financial  melalui  pemberian  kredit lunak dan pembinaan usaha kepada UKM. Laporan kegiatan PKBL disusun triwulanan dan  tahunan untuk diserahkan  langsung kepada Menteri BUMN dan diinput ke dalam portal PKBL.   Kata kunci : PKBL, pembinaan UKM, bantuan sosial, tanggung jawab sosial
Analisis Implementasi dan Pelaporan Corporate Social Responsibility Perum Perumnas Avriyani Siregar, Cut Vifde; Sukoharsono, Eko Ganis
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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It is inevitable that every activity of the company would have an impact on the environment, either positive nor negative impacts. Therefore, the company is obliged to take responsibility for the impact, especially for the company that makea negative impact on the environment around the company. At this time, the implementation of corporate social responsibility is not a new issue anymore. The existence of the impact had been demanding the company to take responsibility for it. Through the activities of the corporate social responsibility, companies are trying to balance the "3P", which are profit, planet and, people. The goal is the company should not only concern toget high profit, but also pay attention to the natural environment and social environment around the company's business activities. Therefore, this study aims to analyze what are the activities, and how Perumnas reporting corporate social responsibility activities. By obtaining primary data from interviews and secondary data from the company's annual report, researcherhope can perform in-depth analysis related to Perumnas’s corporate social responsibility activities. This study may contribute to provide information and also assist in revealing self-image of Perumnas.   Kata kunci: corporate social responsibility, reporting, activities, Perumnas.
ANALISIS KONTEN DAN KOMPARATIF GOOD CORPORATE GOVERNANCE REPORT & CORPORATE SOCIAL RESPONSIBILITY REPORT BERDASARKAN PEDOMAN UMUM GCG DAN STANDAR GRI G4 (Studi kasus pada Laporan Tahunan dan Sustainability Report Indo Tambangraya Megah dan Tambang Batubar Rantetoding, Gloria Patricia; Sukoharsono, Eko Ganis
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This research is conducted to provide information about the implementation of Good Corporate Governance and Corporate Social Responsibility applied in each of report based on GCG Regulation (KNKG 2006) and GRI G4. This research is a qualitative research with case study approach on content of annual report and sustainability report from both of mining corporations, Indo Tambangraya Megah dan Tambang Batubara Bukit Asam year 2013. The results of this research shows that both of corporations has implemented good enough Good Corporate Governance even it can’t be seen directly to the company. For Corporate  Social  Responsibility,  it  well  said  based  on  report  that  both  corporations completed 50% of all performance indicator in GRI G4.Corporations still have to make it more complete to achieve all of the performance indicator in the next report. And also their Good Corporate Governance towards a better future company.   Keywords : Good Corporate Governance, Corporate Social Responsibility, mining, transparency, accountability, responsibility, independency, fairness.
THE IMPLEMETATION OF CORPORATE SOCIAL RESPONSIBILITY (CSR) TO SOCIAL WELFARE (A Case Study at PT Petrokimia Gresik) KARTIKARINI, NINDYA PRISANTI; Sukoharsono, Eko Ganis
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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In the current era, increasing the demands of balancing the relationship between the natural, social and economic is along with economic development and the needs of the community. The company is required to understand the principles and implementation of Corporate Social Responsibility (CSR), which the company must provide an active contribution and sensitivity to the environment in the surrounding areas, including human beings who live in that community. This study used a qualitative method for exploring phenomenon of the study, in this case the main phenomenon is CSR of PT. Petrokimia Gresik (PT.PKG). Company that becomes the object of this research is PT. PKG, which is engaged in the field of fertilizers and chemicals. The purpose of this study was to determine the application of CSR to the welfare of society and knowing the results of CSR programs implemented for the welfare of society. This study used data collection techniques are observation, in-depth interviews, documentation, and References review. The results obtained show that, first PT. Petrokimia Gresik has two programs in  which  Partnership  Program  and  Community  Development  which  is  supported  by  two divisions, namely the Bureau of CSR and PR. Both of these divisions collaborate in achieving the target of CSR is the harmonious relationship builds the economy and the mutualism symbiosis. Secondly, implementation CSR at PT. Petrokimia Gresik in accordance with the principles of CSR and regulations that SOE Ministry Decree number PER-05 / MBU / 2007 dated 27th April, 2007 on the Partnership Program and Community Development Enterprises. Program implemented by the company accepted by the public was supported by the achievement of the results of the satisfaction survey and the lack of friction between the company and the community.   Key words : Corporate Social Responsibility, CSR, BUMN, Social Welfare, PT. Petrokimia Gresik
The Analysis of Sustainability Balanced Scorecard To Measure The Company Performances ( A Case Study On PT Gagas Energi Indonesia ) Febriyanti, Kartika; Sukoharsono, Eko Ganis
Jurnal Ilmiah Mahasiswa FEB Vol. 5 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This study aims to analyze the performance appraisal of PT Gagas Energi Indonesia by using the concept of Sustainability Balanced Scorecard method. Sustainability Balanced Scorecard is a modification of the conventional Balanced Scorecard that have their own uniqueness which this method will be focusing exclusively assessment of the environmental and social aspects that are sometimes not considered by the company to run the business. Companies that use methods of sustainability balanced scorecard as a tool to measure the performance of the company, certainly capable of running even find the right strategy for their businesses when the company was facing a problem. To collect the data, the researcher, uses open ended questionnaires to 10 respondents consist of 5 employees and 5 customers of PT Gagas Energi Indonesia. The instrument of the questionnaires consist of financial perspective, customers perspective, internal business process perspective, learning and growth perspective, and sustainability balanced scorecard. The results of this study illustrate the good results and can indicate a pretty good number for each ratio or factor ratings in each perspective. However, pretty good is can not  a guarantee that the strategy used by the company was good. The company should continue to make a further assessment using the method of Sustainability Balanced Scorecard to get a much better value than before. Sustainability Balanced Scorecard would be better if done by considering the factors contained in the perspective of sustainability, especially environmental and social factors.Key word: Performance Assessment, Balanced Scorecard, Perspective, Sustainability factors, Sustainability Balanced Scorecard.
A Helping Hand During Covid-19 Pandemic: Exploring Motivation and Implications Corporate Social Responsibility Banking Sector Dewi, Kadek Goldina Putri; Sukoharsono, Eko Ganis; Baridwan, Zaki
The International Journal of Accounting and Business Society Vol. 30 No. 1 (2022): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2022.30.1.533

Abstract

Purpose: This study explores the motivations and implications of implementing Corporate Social Responsibility in Bali's banking sector during the COVID-19 pandemic. Design/methodology/approach The methodology used in this research is qualitative research with a case study approach. Findings The study's results are that the motivation for implementing Corporate Social Responsibility during the COVID-19 pandemic is to comply with applicable norms/rules, caring attitudes, awareness, and social responsibility, as well as the company's desire to empower communities, get awards and fulfil social interests. Also, these study's findings are related to the implications of implementing Corporate Social Responsibility, namely improving the company's image, increasing customer trust, establishing better relationships with stakeholders, and transmitting kindness, gratitude, happiness, self-confidence, and respect. The concept of motivation and the implications of implementing Corporate Social Responsibility in Bali's banking industry, especially PT Bank Pembangunan Daerah Bali, during the Covid-19 pandemic, can be implemented in 3 forms of implementation, namely community relations, which are charity or donation activities, philanthropic community assistance. Or help partially solve problems and be citizenship-oriented to build community competitiveness. Practical implications This research encourages the development of socio-environmental accounting studies, and this research can provide input to the authorities in regulating policies or regulations regarding the importance of caring attitudes towards society and the environment and how the community has felt the impacts. Because, as we know, the Corporate Social Responsibility disclosure reporting policy is in the form of a sustainability report, which is still voluntary, it is hoped that the government can require disclosure of Corporate Social Responsibility reporting to large companies that have a relatively good financial performance by making standard reporting standards, accepted by the whole company because this sustainability report is the best means of providing information to investors and shareholders. Originality/value: This research framework is compiled from business people's aspirations, especially in the banking sector, who seek to foster motivation to care about the social and environmental environment by implementing Corporate Social Responsibility, which will have implications for corporate sustainability. Keywords Implementation; Corporate Social Responsibility; Charity; Philanthropy; Citizenship. Paper-type Case study
CONSTRUCTING A HIERARCHICAL PYRAMID OF CORPORATE SOCIAL RESPONSIBILITY: A MODEL FROM LEGAL AND ECONOMIC TO SPIRITUAL OBLIGATION Sukoharsono, Eko Ganis; Widhianingrum, Purweni; Purba, Alan Smith
The International Journal of Accounting and Business Society Vol. 29 No. 1 (2021): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2021.29.1.8

Abstract

Purpose — The objective of the study is to construct a hierarchical pyramid of corporate social responsibility which provides a new model from economic to spiritual obligation of a corporation. Design/methodology/approach — The research method of the study utilizes an imaginary dialogue of the postmodernist paradigm. The imaginary dialogue is used of two persons which are an accountant and a stockholder of a company.Findings — The result of the study is a hierarchical pyramid of corporate social responsibility constructed. The study also defines detail of the levels. Firstly, the legal obligation is the basic obligation which a corporation has responsible for obeying the law. Secondly, the economic obligation is a corporate responsibility for accelerating economically and profitably for the corporation going concerned. Thirdly, the social philanthropic obligation is responsible for caring society as a large. Fourthly, the environmental obligation is responsible for preserving natural environments like a large. Lastly, the spiritual obligation is responsible for being fully aware of the internal corporation, society, environments, state, and God. Practical Implications — The hierarchical pyramid is a model of corporation obligations started from the level of legal, economic, Social philanthropic, environmental, and spiritual obligations. Originality/value — The model of this study is derived from the analysis of corporate obligation using a postmodernist paradigm.Keywords corporate, economics, postmodernism, economic obligation, spiritual obligationPaper Type Research Paper.
The Impact of Organizational Culture on Non-Financial Performance: A Mediation Effect of Sustainability Balanced Scorecard Measurements Alsawayeh, Ali Mohamed; Sukoharsono, Eko Ganis; Hariadi, Bambang
The International Journal of Accounting and Business Society Vol. 31 No. 3 (2023): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2023.31.3.657

Abstract

Purpose—This research aims to illuminate the non-financial performance level in the hotel industry in East Java cities in Indonesia. That is, it aims to analyze the impact of organizational culture on non-financial performance by investigating the effectiveness of using Sustainability Balanced Scorecard (SBSC) measurements in assessing the relation between organizational culture and non-financial performance. Design/methodology/approach — This exploratory research examines a sample of 65 hotels operating in different targeted markets. In order to have a better understanding and provide a clear discussion related to these relationships in sufficient depth, the theoretical framework of this research has been designed and developed based on a wide review of relevant research, theories, and findings. The developed research framework adopts the mixed form of the contingency of  fit (selection and mediating-based interaction approaches) to investigate the contingency relationship. The survey questionnaire is distributed using an offline approach. Therefore, the collected data is analyzed by using the Partial Least Square Path Modelling (PLS-PM) method along with taking advantage of SmartPLS 3.0 Software. Findings — The findings indicated that organizational culture (Clan, Adhocracy, Market, and Hierarchy) has a positive and significant influence on the effective implementations and usage of Sustainability Balanced Scorecard Measurements, namely, financial, internal business process, customer, learning and growth, environmental, and community. These five perspectives of SBSC have a mediation-interaction relationship between the impact of organizational culture and the organizational non-financial performance levels. Therefore, SBSC measurements significantly and positively influence non-financial performance (product/ quality service level, customer satisfaction level, employee loyalty level, and social sustainability level). Practical implications—This research contributes empirically to the existing literature related to management accounting practices, and more particularly, evaluation and performance practices, by providing findings from developing countries and focusing on the SBSC’ measurements’ usage at hotel businesses operating in three cities in East Java. Originality/value —  The multiple evaluations and performance measurements of BSCS proved to be innovative business measurements to enhance the decision-making process and improve a business organization's overall value and performance. Thus, this research paper adopts the contingency model to determine the main internal contingency factor that explains the extent of SBSC measurements’ usage and the effective influence of SBSC measurements on non-financial performance levels. Keywords — Organizational Culture, Non-Financial Performance, Sustainability Balanced Scorecard’s Measurements, Hotel Industry, East Java, Indonesia. Paper type — Exploratory Research
The Influence of Managerial Strategy and Political Connections and Company Size on Company Value Saraswati , Wiwik; Sukoharsono, Eko Ganis; Saraswati , Erwin; Prastiwi , Arum
The International Journal of Accounting and Business Society Vol. 30 No. 3 (2022): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2022.30.3.695

Abstract

Purpose - This study aims to test the Influence of Managerial Strategy, Political Connections, and company size on Company Value using secondary data on banking companies listed on the Indonesia Stock Exchange from 2013 to 2021.  Design/Methodology/approach—The sample selection method used purposive sampling with several criteria, resulting in 383 participants. In addition, this study used simple and multiple linear regression analysis techniques. Finding—The results showed empirical evidence that a banking company's managerial strategy cannot increase its value. Political connections also negatively affect company values. Political connections tend to get convenience facilities from the government to reduce the company's value. The size of the company can increase its value.  Practical implications—This research can also provide input into making policies and regulations in Indonesia regarding managerial strategies, political connection practices, and company sizes related to company values. Originality/value—This research has implications for theoretical enrichment. The agency is mainly concerned with the performance of companies with political connections. In addition, it enriches stakeholders' theories about managerial strategies for company value by increasing company investment. Keywords — Managerial strategy, Political Connections, Company Size, Company Value Paper Type: Quantitative Research
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