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PENGARUH SUMBER DAYA MANUSIA DAN PENGENDALIAN INTERNAL TERHADAP KECURANGAN AKUNTANSI STUDI PADA PT PEGADAIAN (PERSERO) DI KOTA BANDA ACEH Fazini, Harum Nazra; Suparno, Suparno
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 4 (2018): November 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this study was to test the effect of the human resource and internal control over accounting fraud. The study population was the branch manager and employees of PT Pegadaian (Persero) in Banda Aceh as many as 24 respondents. Analysis of the data used is multiple linear regression using SPSS. The results of this study found that human resources and internal controls significant effect either together or partially. The results also showed that the value of R Square of amounting to 0.215, can be interpreted by 21.5 percent of the variation that occurs in the variable accounting fraud at PT Pegadaian (Persero) in Banda Aceh can be explained and influenced by independent variables (human resources and internal control) at PT Pegadaian (Persero) in Banda Aceh. The remaining 78.5 percent is explained by other variables not included in this study.
AKUNTABILITAS DAN EFEKTIVITAS PENGELOLAAN ALOKASI DANA DESA DI KECAMATAN SIMEULUE TIMUR KABUPATEN SIMEULUE Nurhanifah, Nurhanifah; Suparno, Suparno
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 3 (2018): Agustus 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Penelitian ini bertujuan untuk mendeskripsikan bagaimana akuntabilitas dan efektivitas pengelolaan alokasi dana desa (ADD) di Kecamatan Simeulue Timur Kabupaten Simeulue. Jenis penelitian yang digunakan adalah studi deskriptif dan teknik pengumpulan data yaitu dengan melakukan wawancara secara langsung dengan pihak desa terkait akuntabilias ADD serta meilhat laporan pertanggungjawaban ADD untuk mengetahui tingkat efektivitas. Hasil dari penelitian ini adalah secara keseluruhan akuntabilitaas di setiap desa sudah dikatakan baik, terbukti dengan pihak desa telah membuat pertanggungjawaban mulai dari perencanaan hingga pelaksanaan kegiatan. Dari segi efektivitas juga secara keseluruhan pembangunan yang direncanakan dapat dicapai oleh masing-masing desa
PENERAPAN BALANCED SCORECARD SEBAGAI ALAT UKUR PENILAIAN KINERJA PERUSAHAAN (STUDI KASUS PADA PDAM TIRTA DAROY BANDA ACEH) Syah, Fadiel Muhammad; Suparno, Suparno
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 2 (2018): Mei 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to look at how the company PDAM Tirta Daroy as Regional Owned Enterprises (enterprises) are enabled to provide services and the provision and management of water in the city of Banda Aceh using the Balance Scorecard. Intended use of the Balanced Scorecard method is to measure the performance of companies based on four perspectives: Financial Perspective, Internal Business Process Perspective, Customer Perspective, and Perspective Growth and Learning. As long as the company has only used performance measurement based on financial and operational aspects only. The data used in this research is secondary data and primary data. Secondary data is data obtained documentation from the company. Primary data obtained from the results of the questionnaire Spread to customer satisfaction and employee satisfaction, and interviews with management. From the results of measurements that have been made known that the performance of PDAM Tirta Daroy overall is quite good, it is shown by the value Scorecard resulting from any perspective. From the results of measurements that have been made known that the performance of PDAM Tirta Daroy overall is quite good, it is shown by the value Scorecard resulting from any perspective. Accurate performance measurement results are very important for management, both at the planning, decision-making and control, as well as in realizing the vision and mission of the company
PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI, SISTEM PENGENDALIAN INTERNAL, DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN SATUAN KERJA PERANGKAT DAERAH DI PEMERINTAH KOTA BANDA ACEH Tawaqal, Irzal; Suparno, Suparno
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 4 (2017): November 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this study is to examine the effect of the implementation of accounting information system, internal control system, and human resources competency to the quality of financial reports of working units (SKPD) in the Government of Banda Aceh. The population of this study are all the working units (SKPD) in the environment of Government of Banda Aceh (39 SKPD) with 2 respondents from every working unit for a total of 78 respondents. The data and informations needed for this research are collected by conducting field research. The data used in this research is primary data and data collection is done directly by using questionnaires. Data analysis method used is multiple linear regression. The results of the research are either simultaneously or partially support the hypothesis that the implementation of accounting information system, internal control system, and human resources competency affect the financial reports of working units (SKPD) in the Government of Banda Aceh
PENGARUH WAKTU PENETAPAN ANGGARAN DAN FISCAL STRESS TERHADAP SERAPAN ANGGARAN PEMERINTAH KABUPATEN/KOTA DI PROVINSI ACEH Hanif, Imam; Suparno, suparno
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 4 (2017): November 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this study is to examine the effect of budget approval punctuality and fiscal stress to the budget absorption of the local governments in Aceh. The objects of this study are all the governments of districts and cities in Aceh (18 districts and 5 cities).The method used in this study is hypothetical testing. The data used in this study is secondary data obtained from Dinas Keuangan Aceh (DKA). The population in this study are all the governments of every districts and cities in Aceh for 3 years of observation (2013-2015). Data analyses method used in this study is multiple linear regression.The results of this study are either partially or simultaneously support the hypothesis that budget approval punctuality and fiscal stress affect the budget absorption of the governments of districts and cities in Aceh
THE INFLUENCE OF LIQUIDITY AND SOLVENCY ON PROFITABILITY IN METAL COMPANIES AND THE LIKE PERIOD 2010-2018 Prima Putri, Septiani Rizki Amalia; Suparno, Suparno
Jurnal Ekonomi Balance Vol. 14 No. 2 (2018): (December 2018)
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v15i1.2147

Abstract

This research aims to know The Effect of Liquidity as Current Ratio (CR) and Solvency as Debt to Equity Ratio (DER) partially and simultaneously on Profitability as Return On Asset (ROA) at Metal and Allied Company Listed On Indonesia Stock Exchange 2010-2018. The technique to determine the sample is Purposive Sampling and obtained 4 companies during 9 years of research. The research method was used descriptive verificative with multiple linear regression analysis. The result showed that Liquidity (CR) has a effect on Profitability (ROA), because thitung > tabl (2,977 > 2,040) and 0,006 < 0,05 of significant value. Solvency (DER) has no effect on Profitability (ROA) because thitung < ttabel (-0,415 < 2,040) and 0,681 > 0,05 of significant value. Liquidity (CR) and Solvency (DER) has a effect on Profitability (ROA), because fhitung > ftabel (9,209 > 3,28) and 0,001 < 0,05 of significant value.
THE EFFECT OF CASH TURNOVER AND RECEIVABLES TURNOVER ON PROFITABILITY IN TOURISM UBSECTOR SERVICES COMPANIES AND HOTEL PERIOD 2010-2019 Sarining Pujiati, Retno Dwi; Suparno, Suparno
Jurnal Ekonomi Balance Vol. 16 No. 1 (2020): (June 2020)
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v17i1.5461

Abstract

This reseacrh aimed to determine the effect of cash turnover and receivable turnover on profitability which is proxied partially or simultaneously on Return On Assets (ROA). The method in this study uses a quantitative approach. The population in this study is the tourism and hotel subsector service companies listed on the Indonesia Stock Exchange in the period 2010-2019. The research sample was taken using a purposive sampling method with units of analysis of 4 companies, data analysis using the classic assumption test, multiple linear regression and statistical tests (t test and f test). Based on data processing the results of this study indicate that partially cash turnover has no significant and significant effect on profitability and accounts receivable turnover has a negative effect but significant on profitability. Simultaneously cash turnover and accounts receivable turnover have a positive and significant effect on profitability.
THE EFFECT OF RECEIVABLES TURNOVER AND INVENTORY TURNOVER ON PROFITABILITY IN AUTOMOTIVE AND COMPONENT COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2010-2019 PERIOD Oktavia, Senny; Suparno, Suparno
Jurnal Ekonomi Balance Vol. 16 No. 2 (2020): (December 2020)
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v17i1.5467

Abstract

This study aims to determine the effect of account receivable turnover and inventory turnover on profitability (ROA). The population in this study are automotive companies and components listed on the indonesia Stock Exchange Period 2010 - 2019.The sampling method used was purposive sampling and obtained 4 companies as samples. The research method used a quantitative approach and data analysis using multiple linear regression analysis, classical assumption test, descriptive statistical analysis, determination analysis and hypothesis testing. Based on the results of multiple linear regression tests show that account receivable turnover and inventory turnover together (simultaneously) has a positive and significant effect on profitability (ROA), because tcount > ttable (5,052 > 3,252), and a significant value of 0,011 < 0,05. Partially, receivable turnover has a negative but significant effect on profitability (ROA), because tcount < ttable (-3,141 < 2,026), and significant value of 0,003 < 0,05. Inventory turnover has a positive and significant effect on profitability(ROA), because tcount > ttable (2,488 > 2,026), and significant value of 0,017 < 0,05.
Interactive History Learning: Development of Canva-Based Materials at State Senior High School 7 Pontianak Sukowati, Mekar Enggal; Rizky, Shofia; Suparno, Suparno; Junivan, Banuarea Hosea
Swarnadwipa Vol 9, No 2 (2025): SWARNADWIPA
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/sd.v9i2.4137

Abstract

This study aims to improve student academic achievement through the development of Canva-based teaching materials in class X-A of SMA Negeri 7 Pontianak in the 2024/2025 academic year. Through a classroom action research approach that combines observation, interviews, questionnaires, and tests, a significant picture of development was obtained in each learning cycle. The evaluation results showed an increase in scores from Cycle II by 48.57%, increasing in Cycle III to 66.28%, and finally reaching 84.41% in Cycle IV, thus exceeding the minimum completion limit of 75. In addition to improving student achievement, this activity also encouraged teachers to improve their ability to design and utilize digital learning resources that are more creative and relevant to student needs. Student responses also showed a positive tendency, especially regarding ease of access and the visual appearance of the teaching materials, which were considered more interesting and helped understand the material. Overall, these findings confirm that the use of Canva-based interactive teaching media can make a real contribution to improving the quality of the learning process and student learning outcomes.
Improving the writing ability of deaf children through giving rewards in grade 1 SLB Pangudi Luhur West Jakarta Fridaningtyas, Onik; Suparno, Suparno
Educenter : Jurnal Ilmiah Pendidikan Vol. 4 No. 3 (2025): Educenter: Jurnal Ilmiah Pendidikan (In progress)
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/educenter.v4i3.1808

Abstract

This study aims to examine the effectiveness of rewarding in improving the writing ability of deaf children in grade 1 of SLB B Pangudi Luhur, West Jakarta. The method used is Class Action Research (PTK) with three cycles, each consisting of planning, implementation, observation, and reflection stages. The subjects of the study were 10 deaf students aged 6-8 years. Data was collected through observation, writing tests, and documentation, then analyzed descriptively, quantitatively, and qualitatively. The results showed that giving rewards in the form of verbal compliments, stickers, and small gifts succeeded in improving students' writing skills, with the average score increasing from 39 in the pre-cycle to 83 in the 3rd cycle. In addition, the number of students who achieved completeness also increased significantly, from 2 students (20%) in the pre-cycle to 8 students (80%) in the 3rd cycle. The implications of this study suggest that rewarding can motivate deaf students to be more active in learning and help them overcome difficulties in writing. Therefore, giving rewards can be used as an effective strategy in learning to write for children with special needs, especially in special schools (SLB). This study also suggests the application of a more individualized and consistent approach to support student development more optimally.
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