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Meningkatkan Kepatuhan Wajib Pajak Melalui Pengabdian dalam Pelaporan SPT Tahunan di Fakultas Ekonomi dan Bisnis Universitas Singaperbangsa Karawang Suhono, Suhono; Mahpudin, Endang; Sulastri, Eva Maria; Hendriyani, Rina Maria; Suparno, Suparno; M, Nahruddien Akbar
Jurnal Pendidikan Tambusai Vol. 9 No. 2 (2025): Agustus
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v9i2.26749

Abstract

Fakultas Ekonomi dan Bisnis Universitas Singaperbangsa Karawang (Unsika) mendirikan lembaga Tax Center dengan semangat edukasi dan pelatihan bagi mahasiswa dan Wajib Pajak. Pada tahun 2025 Dosen Perpajakan dan mahasiwa dipercaya oleh Direktorat Jendral Pajak (DJP) menjadi relawan pajak yang antara lain bertempatkan di Fakultas Ekonomi dan Bisnis Universitas Singaperbangsa Karawang dan juga ditempatkan di beberapa instansi di Kabupaten Karawang selama kurang lebih satu bulan. Tujuan dari program relawan pajak yaitu memberikan edukasi ke Wajib Pajak dan memberikan bantuan dalam mengisi dan pelaporan surat pemberitahuan (SPT) tahunan pajak penghasilan (PPh) orang pribadi serta membantu wajib pajak melaporkan SPT melalui E-filing. Metode pengabdian kepada masyarakat dilakukan melalui pendekatan berupa pendampingan dan pelayanan kepada Wajib Pajak yang terbagi ke dalam beberapa tahap yaitu : tahap persiapan dan perekrutan tim, pembekalan, pelaksanaan, serta evaluasi. Hasil dari kegiatan ini adalah para wajib pajak yang kesusahan melapor dapat merasa terbantu oleh para relawan pajak dan diharapkan kegiatan relawan pajak ini harus dilakukan secara konsisten dalam rangka meningkatkan Wajib Pajak warga negara pribadi di wilayah Karawang.
Strategi Struktur Organisasi Hybrid dan Dampaknya terhadap Keterlibatan Karyawan, serta Kemampuan Beradaptasi dalam Transformasi Digital: Systematic Literature Review Jusuf, Halid K; Alhidayatullah, Alhidayatullah; Aziz, Muh. Abdul; Purwana, Dedi; Mukhtar, Saparuddin; Suparno, Suparno
Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi Vol. 6 No. 2 (2025): Jurnal Ilmu Manajemen Retail (JIMAT) Universitas Muhammadiyah Sukabumi
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jimat.v6i2.3692

Abstract

This study aims to provide a comprehensive understanding of the context and theoretical foundations used in organizational structures that impact employee engagement and adaptability in digital transformation. This study uses the PRISMA systematic review method by analyzing 15 empirical articles on organizational structure, employee engagement, and adaptability in digital transformation from 2017 to 2024 and from various countries. A brief description and recommendations for future research agendas are also presented for each theory applied. Despite the breadth of the results of previous studies, this review shows that most studies investigate the formation of organizational structures by involving employees in them. Furthermore, the theories used, such as agile theory, transformational leadership theory, and resilience theory, highlight the importance of organizational agility, adaptive leadership, and organizational resilience. This research contributes to stakeholders and shareholders in formulating the right organizational structure for the sustainability of the Company, in addition to adding references for future researchers who will conduct literature studies related to organizational structure, employee involvement, and adaptability in digital transformation.
Urgency of Establishing Joint Operational Guidelines Between the Police and the National Narcotics Agency to Prevent Duplication of Efforts in Narcotics Investigation Sudibyo, Andin Wisnu; Suparno, Suparno
Journal Of Social Science (JoSS) Vol 4 No 6 (2025): JOSS: Journal of Social Science
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/joss.v4i6.470

Abstract

This study aims to analyze the authority of the National Police and the National Narcotics Agency (BNN) to investigate narcotics crimes, as well as the legal implications of the overlapping authority between the two institutions. Using the normative legal method and the statute approach, this study examines the provisions of Law Number 2 of 2002 concerning the Indonesian National Police and Law Number 35 of 2009 concerning Narcotics, as well as other related regulations. A conceptual approach is also applied to explore the legal theory underlying the authority of investigators and the potential for conflict of authority in investigative practices. This study found that overlapping authority can lead to legal uncertainty, human rights violations, and ineffectiveness in the investigation process. Therefore, it is necessary to harmonize regulations, establish joint operational guidelines, and strengthen coordination between the National Police and BNN to prevent conflicts of authority and increase the effectiveness of narcotics law enforcement in Indonesia.
Synergy of Administrative and Criminal Law Enforcement as an Effort to Prevent and Eradicate Corruption in Procurement of Goods and Services in Government Environment Maksum, Umar; Suparno, Suparno
Journal Of Social Science (JoSS) Vol 4 No 7 (2025): JOSS: Journal of Social Science
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/joss.v4i6.473

Abstract

Corruption in government procurement of goods and services remains a critical issue in Indonesia, undermining national development and public trust. This research examines the synergy between administrative and criminal law enforcement as a strategy to prevent and eradicate corruption in this sector. The study highlights the vulnerabilities in procurement processes, such as regulatory gaps, weak oversight, and the misuse of discretionary authority, which often lead to corrupt practices like bid rigging and fictitious procurement. The objective is to analyze the effectiveness of integrating administrative and criminal law mechanisms to create a more transparent and accountable procurement system. Using a normative juridical method, the research reviews legal frameworks, including Law No. 31 of 1999, Law No. 20 of 2001, and Presidential Regulation No. 16 of 2018, alongside secondary legal materials. The findings reveal that while Indonesia has a comprehensive legal foundation, inconsistencies in enforcement and overlapping institutional authorities hinder effectiveness. The study emphasizes the need for clear distinctions between administrative violations and criminal acts, as well as improved coordination among supervisory bodies like APIP, LKPP, and the KPK. The research concludes that a synergistic approach, combining administrative oversight as a preventive measure and criminal law as a last resort, is essential. Recommendations include harmonizing regulations, establishing joint SOPs, and enhancing training for procurement officials. These measures aim to reduce legal uncertainty and foster a corruption-free procurement environment.
Analysis of Public Diplomacy Through Teacher Exchanges in the Framework of Quality Improvement in ASEAN Alfianda, Jaka Tiwana; Suparno, Suparno
International Journal of Social Service and Research Vol. 5 No. 7 (2025): International Journal of Social Service and Research
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/ijssr.v5i6.1260

Abstract

The SEA Teacher program, initiated by SEAMEO, is a regional effort aimed at enhancing educational cooperation within the ASEAN region through student-teacher exchanges among member countries. The program was launched to address the growing demand for higher quality education, promote regional identity, and foster cross-cultural understanding amid globalization. This study aims to analyze the SEA Teacher program as a form of public diplomacy, emphasizing the people-to-people approach, which strengthens relations among ASEAN citizens through educational and cultural exchanges. Employing a juridical-normative methodology with both conceptual and legislative approaches, the study examines how laws and policies support the program's implementation and explores the concepts of public diplomacy and soft power within the education framework. The study's findings reveal that the SEA Teacher program plays a crucial role in educational diplomacy, enhancing the image of participating countries, fostering communication between nations, and reinforcing regional solidarity through the direct experiences of participants in diverse cultural settings. Furthermore, the program demonstrates that educational exchange serves as a strategic tool of public diplomacy, enriching academic experiences while fostering social trust and regional integration in ASEAN. The legal and policy implications include the need for harmonized regulations regarding academic recognition, the protection of participants, and strengthened institutional commitments to exchange programs as part of foreign policy initiatives focused on education and culture.
Urgency of Regulatory Updates in Law Enforcement Against Fraudulent Acts by Health Facilities in the National Health Insurance Program Fani, Veranika Santiani; Suparno, Suparno
International Journal of Social Service and Research Vol. 5 No. 7 (2025): International Journal of Social Service and Research
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/ijssr.v5i7.1261

Abstract

The National Health Insurance (JKN) Program in Indonesia faces significant challenges in law enforcement against fraudulent activities by health facilities. Despite the implementation of Minister of Health Regulation No. 16 of 2019, which addresses fraud through administrative sanctions, the regulation has shown limitations, particularly the absence of criminal sanctions. This study utilizes a normative juridical method with a statutory approach and descriptive-analytical specifications to evaluate the current regulatory framework and the need for stronger legal measures. The analysis reveals that the current sanctions, limited to warnings and fines, lack a deterrent effect, enabling repeated fraudulent practices that undermine the JKN system. This paper suggests the introduction of criminal sanctions, which would align the regulation with the broader legal framework, including the Criminal Code and anti-corruption laws. The implications of this regulatory gap are significant, as it hampers the effectiveness of law enforcement, impacts public trust in the system, and threatens the sustainability of health services. Strengthening the regulation will improve accountability, ensure transparency, and protect citizens' rights to health services, ultimately fostering a more robust and reliable national health insurance system.
Optimizing the Role of Industrial Dispute Mediators in Handling Industrial Relations Disputes Professionally and Efficiently Kristiani, Enny; Suparno, Suparno
International Journal of Social Service and Research Vol. 5 No. 7 (2025): International Journal of Social Service and Research
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/ijssr.v5i7.1262

Abstract

Industrial disputes are inevitable in any workforce, and mediators play a critical role in resolving conflicts between workers and employers, ensuring fairness and peaceful resolution. However, despite their significant function, the effectiveness of industrial dispute mediators often faces challenges related to competence, independence, and institutional support. This study aims to explore how the role of mediators can be optimized to improve professionalism and efficiency in resolving industrial disputes. Utilizing a qualitative approach, including literature studies and analysis of relevant laws and regulations, the study identifies key factors affecting the mediator’s performance. It finds that strengthening mediators' capacities, enhancing their integrity, and modernizing the mediation system are essential to improving the effectiveness of dispute resolution. The implications of these findings suggest that improving mediator training, ensuring greater independence, and updating legal frameworks will create a more effective and reliable mediation process, fostering better industrial relations. This approach will not only enhance the mediator's role but also contribute to more harmonious relationships between workers and employers, benefiting both parties and society at large.
Faktor – Faktor yang Berhubungan dengan Kejadian Tuberkulosis Paru pada Anak di Wilayah Kerja Puskesmas Kemalaraja Estiani, Meilina; Suparno, Suparno
Aulad: Journal on Early Childhood Vol. 8 No. 2 (2025): May-Agustus 2025
Publisher : Perkumpulan Pengelola Jurnal PAUD Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/aulad.v8i2.938

Abstract

Tingginya kasus Tuberkuloasi anak menunjukkan masih aktifnya penularan TB di masyarakat dan lemahnya sistem pencegahan. Jika tidak ditangani secara serius, anak dapat mengalami komplikasi berat bahkan kematian. Selain itu, memperhatikan TB pada anak adalah langkah strategis untuk memutus rantai penularan dan mencapai target eliminasi TB secara global. Tujuan penelitian untuk mengetahui faktor yang berhubungan  dengan kejadian tuberkulosis anak. Penelitian analitik cross-sectional ini dilakukan menggunakan lembar ceklist. Subjek penelitian adalah ibu yang memiliki anak 0-14 tahun terdiagnosis/suspek Tuberkulosis di wilayah kerja Puskesmas Kemaraja. Tehnik pengambilan sampel dengan purposive sampling, sebanyak 55 orang. Analisis Uji chi-square, derajat kepercayaan 95 %,  signifikansi  ≤ 0,05. Ada hubungan riwayat kontak dan riwayat imunisasi BCG  (p=0,001, p=0,016) dengan kejadian Tuberkulosis anak. Pengendalian TB pada orang dewasa, serta cakupan imunisasi BCG yang merata, sangat penting untuk melindungi anak dari TB. Hasil ini bisa menjadi dasar untuk menyusun kebijakan pencegahan dan deteksi dini TB anak di lingkungan keluarga dan komunitas
Konsep Pemikiran Ekonomi Dan Kebijakan Pasar Dalam Perspektif Yahya Bin Umar Dan Relevansinya Pada Sistem Ekonomi Modern Suparno, Suparno; Mukhlishin, Ahmad
ASAS Vol. 15 No. 01 (2023): Asas, Vol. 15, No. 01 Juli 2023
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/asas.v15i01.15945

Abstract

This paper will explain the contribution of Yahya bin Umar's economic thinking regarding the role of the state in the economy in the market. Yahya bin Umar had contributed his thoughts in the 9th century AD. According to him, the role of the state in regulating the market and prices of goods was not very dominant, because the state intervened if in the mechanism of price of goods in the market experienced monopolistic practices such as ihtikar, cartels and hoarding of goods. So, the role of the state is indispensable for controlling prices and goods for the benefit and welfare of society.  Keywords: thinking, market,,Ihtikar (hoarding of goods) Tasy'ir (pricing)
Earth Gravity Detection System with Altitude Variations Using Phypox Application Integrated with Smartphone Acoustic Sensors Sebastian, Rio; Suparno, Suparno; Winingsih, Puji Hariati; Saputro, Handoyo; Hapsari, Nadya Amalia Putri
Jurnal Ilmiah Pendidikan Fisika Al-Biruni Vol 12 No 1 (2023): Jurnal Ilmiah Pendidikan Fisika Al-Biruni
Publisher : Universitas Islam Negeri Raden Intan Lampung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/jipfalbiruni.v12i1.15462

Abstract

This study aims to examine the effect of altitude on the acceleration of gravity with the help of smartphone acoustic sensors. The altitude varies from the interval 100-1061 MASL (Mean Above Sea Level), located around the Special Region of Yogyakarta. An iron ball is dropped from a certain height, and the time it falls is observed using an acoustic sensor in Phypox, and the results are used to determine the acceleration value due to gravity (g) through the equation g = 2h/t2. Fitting data from measurements of the four altitude variations are shown in the polynomial equation y = 0.000003x2 – 0.0035x +10.718 m/s2 with a regression number R2 = 1,000. This equation shows that the acceleration value due to gravity will decrease quadratically with each increase in the altitude per meter above sea level.
Co-Authors 'Aziz, Hafidh Abda Abda Abdul Asib Abdul jalil Abdul Rauf Chaerudin Abu Talkah Achmad Fauzi Achmad Husen Adi Bandono Aditya Pratama Afinda, Mia Afiyat, Nur Afriani, Dian Lusi Agung Dharmawan Buchdadi Agung Putra Utama Agung Wahyu Handaru Agus Riyanto Agus Wibowo Agus Wijayanto, Agus Agustin, Annisa Sri Mulya Agustin, Widya Dwi Ahmad Redi, Ahmad Ahsin Daroini Ainun, Nor Aisyah Aisyah Al Karim, Chamilul Hikam Al Khawarizmi, Ibnu Nafis Alfarabhi, Fathur alfiah alfiah Alfianda, Jaka Tiwana Alhidayatullah Aliyah, Ulfatul Aljero, Rafi Kurniaji Amala, Khairun Amaliyah Mushthoza, Dina Ambarita, Aulia Chintia Aminuyati Amir Tengku Ramly Amri Amin Ananda, Mella Rizka Anas, Marnisyah Andansari, Dita Andri Fransiskus Gultom, Andri Fransiskus Anggraini, Gustina Angraini, Nani Anita Listiara Anjar Nur Cholifah Annisa Lutfia Anwar M Apandi, Apandi Apriyus, Devri Ramdhan Arafah, Fauziah Nur Arie Prayogi Arief Fakrulloh, Zudan Arief, Susilo Arifin, Maryam Aria Aristawati, Fatika Maya Arsanti, Lutvy Astriecia, Aisha Awaluddin Tjalla Aziz, Khafidh Nur Azizah, Amiril Azzahra, Laras Putri Bagus Shandy Narmaditya Baiq Nada Buahana Bambang Ruwanto, Bambang Barthos, Megawati Batara, Gamal Bay, Johanis Aryo P. B. Bayu Sasongko Bayu Setyaji, Tessar Bisri Bisri, Bisri Bukhari Bukhari Cedaryana, Cedaryana Cholifah, Fismayatni Claudia, Carina Crisnawati Crisnawati, Crisnawati Dailibas Dailibas Damanhuri, Harfiandri Darma Rika Swaramarinda, Darma Rika Darmawan Darmawan Darmawi . Darosy Endah Hyoscyamina Darwanis Darwanis Dawud Dawud Denny Darmawan Desy Aryanti, Desy Dewi Gathmyr Dewi Nurulhasni Diah, Ahyar M. Diana Rusmawati Dinni Asih Febriyanti, Dinni Asih Djatmika . Djunaedi, Arif Zeinfiki Dumonda, Vera Dwi Cahyadi Dwi Mei Riya Ristanti Dwi Yulianto, Imam Edidas , Edidas Effendi, Mohammad Sofwan Emy Handayani Encep Andriana Endang Werdiningsih, Endang Endriyana, Riza Enny Kristiani Ernisa Purwandari Erwanto, Runik Estiani, Meilia Evi Mutia Fadillah Fadillah Fahmi Arif Zakaria Fahrizal Fahrizal Faisal Santiago, Faisal Fani, Veranika Santiani Faridawaty, Evi fatimah Fatimah Fazini, Harum Nazra Ferdiyani Haris Fidhyallah, Nadya Fadillah Fitria, Trisonia Fitriya, Rahmatul Fransiska Fransiska Fransiskus Dinang Raja Fridaningtyas, Onik Fusnika Fusnika, Fusnika Ghifari, Ezar Atira Anamta Goran, Elisabeth Nyora Gracia Mandira H., Bangbang Haerul, Haerul Hafidz Yusuf, Muhammad Hafidz, Hafidz Yusuf Hafizh, Ahmad Abdullah Hamid Noor Yasin Hamidah . Hamidah, Mimi Hana Nabilla Handoko Handoko Handoyo Saputro, Handoyo Hani Musyaroh, Kania Hanif, Imam Hanim, Muhammad Ismail Hanny, Rissa Hapsari, Nadya Amalia Putri Harahap, Doni Aldise Hartini, Agnesia Haryani, Riris Merta Haryanto Haryanto Hasan Hasan Hayati, Innisa Kumala Hendrian Hendrian, Hendrian Hermanto Hermanto Heryawan, Wawan Hibatulloh, Muhammad Bilal Hidarya Ia Hosnan, Hosnan Hyoscyamina, Darorsy Endah I Made Jiwa Astika I, Pajar Ibnu Syamsi Idsan, Rakha Satya Ija, Skolastika Iksan Iksan Ilham Hudi Aim Abdulkarim Kokom Komalasari, Ilham Hudi Aim Abdulkarim Ilham, Ikhsanul Ilma, Risca Zaqia Ilmi, Ghulam Hadist Ulil Ilmiyah, Miftakul Imam Bahroni Imani, Teguh Imelda Sari Indarto, Tomi Indiraswari, Susmita Dian Indriyana, Saoki Intan Nugraheni Iryani, Novi Itanova, Hani Jamilah, Ida Lutfiyatul Jaya, Herry Palangka Jayawarsa, A.A. Ketut Joko Purnomo Junaidi Junaidi Junivan, Banuarea Hosea Juri, Juri Juri, Juri Jusuf, Halid K Kamalia, Rita Karim, Chamilul Hikam Al Karmanis, Karmanis Karomah, Ulfatul Karsini Karsini Karuniana Dianta Arfiando Sebayang Karyo Budi Utomo, Karyo Budi Karyose, Hans Kautsar Riza Salman Khairunnisa, Rosyidah Kholid, Ikhwan Kholifah, Anik Nur Kurnia Saputri, Kurnia Kurnianingsih Kurnianingsih, Kurnianingsih Kurniasih Kurniasih Kurniawan, Raza kusairi kusairi, kusairi Kusroh Lailiyah Kusumadati, Wijantri Kuswanto Kuswanto Lailiyah, Kusroh Laily, Farida Nur Lakoni, Lakoni Latief, Nur Fitri Lavenia, Nia Lenggogeni, Lenggogeni Leo, Jhon Lestari, Fitra Dila Lestari, Friska Aviyanti Lubis, Amelia Sriwahyuni Luluah, Desi Ayanah Lusiana Lusiana Lutfi Hakim Lutfi, M. Khairul Luthfiah, Lulu M, Nahruddien Akbar M.Ridwan, M.Ridwan Mahpudin, Endang Maksum, Umar Maldivaq, Alfira Mannana, Nadaina Fadhila Mardawani, Mardawani Markawie Markawie Marta, Satria Ami Martono, Adi Marulina, Dya Maryamah, Isnani Mas’udi , Thoyib Maulana Amirul Adha Mei Murni, Nur Suci I. Meilina Estiani, Meilina Meiratnasari, Ayu Meldego, Umar Said Mesty, Amelia Metasari, Dian Mirna Rahmah Lubis Mochammad Ichsan Moh. Imron Rosidi Mohammad Al Hafidz Muh. Abdul Aziz Muhammad Fawaiq, Muhammad Muhammad Haris Qamaruzzaman Muhammad Nasim Harahap Mukaromah, Fitri Mukhlishin, Ahmad Mulya, Ratna Pristiana Mulyadi Mulyadi Mulyaningtyas, Ratna Dewi Munzir, Abdullah Murdohardono, Dodid Murtopo, Purno Mustadi Mustadi, Mustadi Mustafa, Akit Mutia Afnida Mutiara Dewi, Mutiara Nadzifah, Zahrotin Naf’an, Wazir Nailul Izzah Nana Supriatna Nanang Shonhadji Nanda, Riska Narto Narto, Narto Nasution, R Nazar, Fatrina Ngadiso Ngadiso Njib, Rifki Noorhayana, Noorhayana NOVA MUJIONO Noviandri, Yandy Nugroho, Bayu Pratama Nur Syamsi Nurdayati Praptiningrum, Nurdayati Nurhaman, Ujang Nurhanifah Nurhanifah Nurmasari, Ifa Nurrohmah, Widya Alfan Nurul Fadilah, Nurul Odi Andanu Oemar, Oesin Oktavia, Senny Oktaviyanti, Milla Olivia, Putri Sarah Oman Abdurahman Osly Usman Othman, Norashida Pamadhi, Hajar Pamela, Cerryantisa Panupesi, Hadinnupan Pashela, Perdana Paulinus, Paulinus Pertiwi, Sabna Pitriani, Dian Prasetyo Budi Widodo Prasetyowati, Eko Prathama Pardamean Hutauruk, Kristofel Aditya Pribadi, Raisya Alnadia Prihandini, Riena Prima Putri, Septiani Rizki Amalia Priyatna, Yayat Puji Hariati Winingsih, Puji Hariati Pujiriyanto . Purba, Sri Purnomo, Sapto Purwana E.S., Dedi Purwandari Purwandari Purwatiningsih Purwatiningsih Puspaningrum, Marheni Rayung Putra, Irwan Putri, Akmalia Putri, Dian Puspita Eka Qorib, Qorib R. Rusli Rachmatiyah, Rina rachmawati, budi Rafli, Muhammad Rahim, Anwar Rahmad Syah Putra Rahmaton, Rahmaton Ramadhani, Lisa Rani Nur Mayasari Ratnasari, Kania Ratnawaty Marginingsih Rebecca Pariela, Eunike Petra Relita, Dessy Triana Rian Hidayat Rianda, Rianda Rida Prihatni Ridzky, Muhammad Rika Prastiwi Rina Maria Hendriyani Riono, Riono Riska Eka Putri, Riska Eka Riswandi Riswandi Riyanto, Subur Rizky, Shofia Roki'ah, Siti Romi Ilham, Romi Rosa, Eni Folendra Rosalina nathalia Revassy rosidi, abdul majid Rosmaida Feriana, Gultom Rosmanah, Rosmanah Rosmiati Rosmiati Rosmiati Rosmiati RR. Ella Evrita Hestiandari Rudini Rudini, Rudini Rufaidah, Anik Rusli, Mohd Uzair Rustiati, Nelly Ryan Prayogi Ryan, Monica Sabtanto Joko Suprapto Sadidah, Dian Safariningsih, Ratna Tri Hari Safitri, Felila Safitri, Riski Said Keliwar Sam'ani Sam'ani Sam'ani, Sam'ani Samma, Lantik Santoso, Pramono Hery Saparuddin Mukhtar Saprianto, Saprianto Saptono, Ari Saputera, H Saputera, Saputera Saputro, H.D. Saraya, Sitta Sari Rudiyati Sarining Pujiati, Retno Dwi Sarino . Sauri, Sopian Sawitri, Endah ayu Sa’diyah, Halimatus Sebastian, Rio Sejunsi, Bortniansky Semboja, Niko Seprie Seprie Setyaningsih, Kuntum Setyo Ferry Wibowo Sherly Jayanti Simanjuntak, Almighty Simanungkalit, Donopan Sirajuddin Sirajuddin Siti Nurjanah Situmeang, Sri Lasri Yohana Slamet Supriyadi Sodik, Muhammad Fajar Sofia Ulfa Eka Hadiyanti, Sofia Ulfa Eka Sofiyanurriyanti Sofyani, Umar Soleha, Vaella Silfa Soviana, Amelia Sri Agustinawati Sri Aprilia Sri Lestari Kurniawati Sri Mulyati Sri Wahyuni Jamal Subekti, Agung Tri Sudibyo, Andin Wisnu Suendari, Reni Suharjo, Bambang Suhono Suhono, Suhono Sujito Sujito Sukarman Kamuli Sukowati, Mekar Enggal SULASTRI, EVA MARIA Sulistyowati Sulistyowati Sumanto Sumanto Sumardi . Sumarji Sumartin, Santy Supriadi Supriadi Supriata, Angga SURADI, A Surya, Juanda Suryanda Suryanda, Suryanda Suseka, Septa Susi Hendartie Susi Kresnatita Susilo Tri Widodo, Susilo Tri Susilo, A.K. Sutami, Sutami Sutarto, Auditya Purwandini Sutono Sutono Syafi’i, Moh. Syah, Fadiel Muhammad SYAMSUL HIDAYAT Syawaliah, Syawaliah Syukriy Abdullah Tabrani, Tabrani Tamliqa, Heri Tampubolon, Aloysius Tarigan, Ruth Abigail Tawaqal, Irzal Theresia Wuri Oktaviani Thoyib, Hadi Tisnawati, Endah Tri Lestari Hadiati Trilaksono, Wahyu Triwahyudi, Anna Tursini, Umi Ulya Nur Rahmah Ellyanando, Adinda Umi Fathanah Umi Widyastuti Uniplaita, Tiper K. M. Usmeldi Usmeldi Veithzal Rivai Zainal Verawati, Ade Wahono, Puji Wahyu Rinaldi Wahyudin, Mohamad Wandi, Wandi Wardiani Hiliadi Warsono Warsono Wati, Rusni Wati, Sri Wida Fadhlia Wijaningsih, Dyah Wijaya, Surya Agung Wijoyo, Suryo Wikanta, Hadi Wipsar Sunu Brams Dwandaru Wirman, Andi Wulandari, Evita Vibriana Wulaningrum, Ratna Y. Setyohadi Pratomo Yahya, Rizal Yarangga, Vanderi Agus Yenti Fitri, Yenti Yulianti, Yuli yunardi, yunardi Yunita, Jasrida Yusanti, Destya Riska Yuspardianto, Yuspardianto Yusuf, Moh Hafidz Yusuf, Muhammad Hafidz Yusup, Yusup Zaenal Abidin Zainal Arifin Zamri, Nela Abdika Zamzani Zamzani Zuailan Zuailan, Zuailan Zuhra Zuhra Zulkarnain S, Zulkarnain S Zulvianasya GA, Divela