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All Journal Jurnal Keperawatan Proceeding International Conference on Information Technology and Business Paedagogie JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Jurnal Ilmiah Dikdaya J-Dinamika: Jurnal Pengabdian Kepada Masyarakat CIVITAS (JURNAL PEMBELAJARAN DAN ILMU CIVIC) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences JURNAL BIOSHELL Jurnal Ilmiah Wahana Pendidikan Proceeding International Seminar of Islamic Studies COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Pancaran Pendidikan JRAP (Jurnal Riset Akuntansi dan Perpajakan) Prosiding Seminar Nasional Pascasarjana Jurnal Ilmiah Research Student Depik Jurnal Ilmu-Ilmu Perairan, Pesisir, dan Perikanan Jurnal Pendidikan dan Sosial Humaniora Journal of Pharmascience
Suratno Suratno
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Social Sciences Other

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Fraudulent Financial Statement Detection Based on Hexagen Fraud Theory (Study on Banking Registered in IDX Period 2015 - 2019) Selvi Novita Fouziah; Suratno Suratno; Syahril Djaddang
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6907

Abstract

This study was to examine the relationship between Hexagon Fraud consisting of financial stability, external pressure, nature of industry, ineffective monitoring, TATA, CEO education, managerial ownership, and state owned entreprise to fraudulent financial statements with audit committees as moderation. The sample in this study as many as 28 companies and 100 units of analysis taken based on purposive sampling techniques from all banks listed on IDX in 2015-2019. This study uses the Moderated Regression Analysis (MRA) method with the SPSS 25 analysis tool.The results showed that the financial stability, managerial ownership, and state owned entreprise relevant to detecting fraudulent financial statement. In addition, the variable audit committee is able to moderate variable external pressure and managerial ownership against fraudulent financial statements. While other factors consisting of external pressure, nature of industry, ineffective monitoring, TATA, and CEO Education are irrelevant in detecting fraudulent financial statement.
E-Registration Application Read Al-Quran Development for Student's Institute of Informatics and Business Darmajaya Triowali Rosandy; Retno Dwi Handayani; Pakarti Riswanto; Suratno Suratno
Prosiding International conference on Information Technology and Business (ICITB) 2022: INTERNATIONAL CONFERENCE ON INFORMATION TECHNOLOGY AND BUSINESS (ICITB) 8
Publisher : Proceeding International Conference on Information Technology and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Registration the Quran Reading Development Program for Darmajaya Institute of Informatics and Business Students is currently still using the google form where the link is shared manually using social media such as WhatsApp, Instagram, Facebook or orally directly through lecturers teaching Islamic subjects. The Quran Reading Development Program Team opened registration for approximately 2 weeks to ensure that information on this activity had been conveyed to all students who had taken religious courses. Furthermore, the team took 1 week to validate the registration and payment data, then the Quran reading team publish information for students who succeeded or failed in registering. This causes the activity to experience problems where the implementation of the Bina Baca Quran program can run 3 to 4 weeks after the implementation of the learning lecture takes place. With the development of the use of electronic systems in community services, the Bina Baca Quran registration application is an Android-based mobile registration information system application that serves to facilitate students and teams in carrying out Quran reading development activities, especially during registration. The method in designing the Quran reading application for Darmajaya Institute of Informatics and Business students used is the SDLC method, namely the waterfall model. After testing and based on the results that have been done using blackbox testing, the Quran reading application can run smoothly as expected and there are no bugs and in the testing process. The registration application for the Quran reading development program is more efficient and can make it easier to carry out registration activities in the Quran reading development program for IIB Darmajaya students.Keywords— Registration, Quran Reading, Waterfall, Blackbox Testing, Android Mobile
Upaya Meningkatkan Prestasi Belajar dan Karakter Siswa melalui Pembelajaran Tipe TPS Berbantuan Media Benda Konkrit Materi BRSL Kelas IXA SMP Suratno Suratno
Paedagogie Vol 17 No 1 (2022)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/paedagogie.v17i1.8169

Abstract

Penelitian tindakan kelas pada pelajaran matematika SMPN 1 Banjarnegara kelas IX A tahun pelajaran 2021/2022 ini merupakan upaya meningkatkan prestasi belajar dan karakter siswa melalui pembelajaran tipe TPS berbantuan media benda konkrit materi luas permukaan dan volume bangun ruang sisi lengkung (BRSL). Subjek penelitian ini siswa kelas IXA SMP Negeri 1 Banjarnegara semester genap Tahun Pelajaran 2021/2022 yang berjumlah 32 siswa, terdiri dari 14 siswa putra dan 18 siswa putri. Teknik pengumpulan data penelitian ini menggunakan data pretes, postes prestasi belajar dan data karakter siswa berupa angket karakter dipadu jurnal pengamatan untuk mengukur ketepatan sikap yang diukur dalam pembelajaran materi luas permukaan dan volume bangun ruang sisi lengkung. Kriteria keberhasilan prestasi belajar memenuhi KKM71 sejumlah 85% siswa, namun jika ada siswa yang belum memenuhi yang belum tuntas akan dicoba dilanjutkan siklus berikutnya dan rata-rata kelas 80. Kriteria keberhasilan karakter siswa memenuhi nilai lebih besar 67 atau kriteria tinggi sejumlah 85% siswa, namun jika ada siswa yang belum memenuhi yang belum memenuhi kriteria tinggi akan dicoba lagi dilanjutkan siklus berikutnya dan rata-rata kelas 80. Hasil Penelitian Tindakan Kelas ini menunjukan bahwa melalui pembelajaran tipe TPS berbantuan media benda konkrit, baik prestasi belajar maupun karakter siswa mengalami peningkatan yang signifikan. Capaian hasil peningkatan berdasar data prestasi: nilai rata-rata kelas siklus-I sebesar 80,84% dan tuntas kritria nilai 71 sebanyak 28 siswa atau 87,5% siswa. nilai rata-rata kelas siklus-II sebesar 84,44% dan tuntas kritria nilai 71 sebanyak 32 siswa atau 100% siswa. Capaian hasil peningkatan karakter berdasar data karakter siswa: nilai rata-rata kelas siklus-I sebesar 85,41% dan tuntas kritria nilai 71 sebanyak 28 siswa atau 87,5% siswa. nilai rata-rata kelas siklus-II sebesar 86,59% dan tuntas kritria nilai 71 sebanyak 32 siswa atau 100% siswa.
Faktor-Faktor Fundamental, Kondisi Makro Ekonomi dan Return Saham Perusahaan Pertambangan di Bursa Efek Indonesia Sailendra Sailendra; Suratno Suratno
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 1 No 01 (2014)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (715.943 KB) | DOI: 10.35838/jrap.2014.001.01.1

Abstract

A B S T R A C T The main goal is to get investors to invest a high return. The mining company is an industry sector that gives investors hope to get high returns because the sector is undergoing a lot of changes in regulation since 2008. The government has tried to protect the export of raw materials mining and requires employers to process before being exported. Macroeconomic conditions and fundamental factor is that many factors affect stock prices. This study aimed to prove the effect of fundamental factors and macroeconomic conditions toward stock returns on mining companies. The results showed that there are significant fundamental factors and macroeconomic conditions toward stock returns. Fundamental factors that affect the return is the ratio of price to book value, while the macro-economic conditions which proved to affect the return is inflation. A B S T R A K Tujuan utama investor berinvestasi adalah mendapatkan return yang tinggi. Perusahaan tambang merupakan sektor industri yang memberikan harapan investor untuk mendapatkan return tinggi karena sektor ini mengalami banyak perubahan regulasi sejak tahun 2008. Pemerintah berupaya memproteksi ekspor bahan mentah tambang dan mewajibkan pengusaha untuk mengolahnya sebelum diekspor. Kondisi ekonomi makro dan faktor fundamental merupakan faktor yang banyak mempengaruhi harga saham. Penelitian ini bertujuan untuk membuktikan pengaruh faktor fundamental dan kondisi ekonomi makro terhadap return saham pada perusahaan tambang. Hasil penelitian adalah terdapat pengaruh faktor fundamental dan kondisi ekonomi makro terhadap return saham. Faktor fundamental yang ditemukan berpengaruh adalah rasio price to book value, sedangkan kondisi ekonomi makro yang terbukti berpengaruh adalah inflasi. JEL Classification: G14, F62
Faktor-Faktor Fundamental Keuangan Perusahaan dan Investment Opportunity Set Perusahaan Real Estate Hotma P. Panggabean; Suratno Suratno
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 1 No 01 (2014)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (673.661 KB) | DOI: 10.35838/jrap.2014.001.01.5

Abstract

A B S T R A C T Signalling theory assumes that the good company information company will communicate the credibility of the company to the market. Investors assess the company as an entity that has a growing and profitable prospects through investment expected. This study aims to analyze the effect of the fundamental factors for affected investment opportunity set. This study used a sample of 90 years of data from 16 companies property and real estate in the Indonesia Stock Exchange. The results show the level of risk and the book value of equity affected investment opportunity set. but, profitability have no effect on investment opportunity set. A B S T R A K Teori Sinyal (signalling theory) mengasumsikan bahwa informasi baik perusahaan akan mengkomunikasikan kredibilitas perusahaan kepada pasar. Investor menilai perusahaan sebagai entitas yang memiliki pertumbuhan dan prospek menguntungkan melalui investasi yang diharapkan. Penelitian ini bertujuan menganalisis pengaruh faktor fundamental terhadap set kesempatan investasi. Penelitian ini menggunakan sampel 90 data tahun dari 16 perusahaan properti dan real estate di Bursa Efek Indonesia. Hasil penelitian menunjukkan tingkat resiko dan nilai buku saham berpengaruh terhadap set kesempatan investasi. Profitabilitas terbukti tidak berpengaruh terhadap set kesempatan investasi. JEL Classification: G14, G30
Analisis Pengaruh Beta, Leverage, Dividend Payout Ratio, dan Earnings Persistence terhadap Earnings Response Coefficient pada Indeks Kompas 100 Dwi Husiano; Suratno Suratno
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 1 No 02 (2014)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (332.385 KB) | DOI: 10.35838/jrap.2014.001.02.10

Abstract

ABSTRACT Earnings response coefficient (ERC) reflects the strength of the relationship between income with stock prices. This study aimed to analyze the determinants of the ERC. The population was 100 companies included in the Kompas 100 Index. Tests carried out by multiple regression test. The results show that the leverage, dividend payout ratio affects the ERC, while systematic risk and growth opportunities not significant effect on the ERC. The results are expected to contribute to the issuer, that the consideration of investors to invest in the stock market especially Kompas 100 Index shown to be affected by the level of risk and ividend payout ratio. ABSTRAK Earnings response coefficient (ERC) mencerminkan kekuatan hubungan antara laba dengan harga saham. Penelitian ini bertujuan untuk menganalisis faktor-faktor penentu ERC. Populasi adalah 100 perusahaan yang masuk dalam Indeks Kompas 100. Pengujian dilakukan dengan uji regresi berganda. Hasil pengujian menunjukkan bahwa leverage, dividend payout ratio berpengaruh terhadap ERC, sementara systematic risk dan growth opportunities berpengaruh tidak signifikan terhadap ERC. Hasil penelitian diharapkan yang dapat memberikan kontribusi kepada emiten, bahwa pertimbangan investor untuk berinvestasi di pasar modal khususnya saham yang Indeks Kompas 100 terbukti dipengaruhi oleh tingkat resiko dan rasio pembayaran deviden. JEL Classification: G14, G30
Pengaruh PAD, DAU, DAK dan DOK terhadap Produk Domestik Regional Bruto Yeni Nur’aeni; Suratno Suratno
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 2 No 01 (2015)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (591.763 KB) | DOI: 10.35838/jrap.2015.002.01.3

Abstract

A B S T R A C T PDRB is defined as a number of additional values that is resulted of whole efford units in a region or as whole numbers of the final goods and fees from the entire of economic units of a region. PDRB’s level is able to describe a regional economic growth. The hight of economic growth level is appointed with the hight of value’s level of PDRB, in which is that region has economic progress. PAD, DAU, DAK, and DOK are the factors which have contribution into PDRB construction. According to that the purpose of this research is to identify how many influences among PAD, DAU, DAK, and DOK to PDRB in the Papua province. In doing this research is used multiple regretion analization method by using 5 years data of PAD, DAU, DAK, and DOK during 2009 to 2013. There are significant research result PAD, DAU, DAK and DOK to PDRB. A B S T R A K PDRB didefinisikan sebagai jumlah nilai tambah yang dihasilkan dari seluruh unit efford di wilayah atau sebagai nomor seluruh barang akhir dan biaya dari seluruh unit-unit ekonomi suatu daerah. Tingkat PDRB adalah mampu menggambarkan pertumbuhan ekonomi regional. Hight tingkat pertumbuhan ekonomi ditunjuk dengan hight tingkat nilai tentang PDRB, di mana adalah bahwa daerah memiliki kemajuan ekonomi. PAD, DAU, DAK, dan DOK merupakan faktor yang memiliki kontribusi dalam pembangunan PDRB. Menurut bahwa tujuan dari penelitian ini adalah untuk mengidentifikasi berapa banyak pengaruh antara PAD, DAU, DAK, dan DOK terhadap PDRB di provinsi Papua. Dalam melakukan penelitian ini digunakan metode multiple regresi Alat analisa dengan menggunakan 5 tahun data PAD, DAU, DAK, dan DOK selama 2009 hingga 2013. Ada signifikan hasil penelitian PAD, DAU, DAK dan DOK terhadap PDRB. JEL Classification: H83, M12
Return on Equity , Debt to Equity Ratio, Price Earning Ratio, Assets Growth, Inflasi dan Return Saham Perusahaan Property dan Real Estate Eka Budi Yulianti; Suratno Suratno
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 2 No 02 (2015)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (574.27 KB) | DOI: 10.35838/jrap.2015.002.02.14

Abstract

A B S T R A C T This paper aims to analyze return on equity, debt to equity ratio, price earning ratio, asset growth, and inflation on stock return on Property and Real Estate companies. Sample collection techniques in this study is purposive sampling to produce 25 samples property and real estate companies. The data required in this study were obtained from the Indonesian Capital Market Directory (ICMD, Indonesia Stock Exchange (IDX) and Bank Indonesia (BI). Data analysis method used is multiple linear regression using SPSS . The study concluded that simultaneous return on equity, debt to equity ratio, price earning ratio, asset growth, and inflation significant effect on stock return. While the partial test results show return on equity, price earning ratio, and inflation significant effect on stock return and debt to equity ratio and assets growth does not significantly affect the stock return .The results of this study indicate that the return on equity, price earning ratio, and inflation are used by investors to predict the stock return of property and real estate company listed on the Indonesia Stock Exchange 2007-2012 period. A B S T R A K Penelitian ini dilakukan untuk menguji return on equity , debt to equity ratio, price earning ratio, assets growth, dan inflasi terhadap return saham pada perusahaan property dan real estate. Teknik pengambilan Sampel dalam penelitian ini adalah purposive sampling sehingga menghasilkan 25 sampel perusahaan property dan real estate. Data yang diperlukan dalam penelitian ini diperoleh dari Indonesian Capital Market Directory (ICMD), Bursa Efek Indonesia (BEI) dan Bank Indonesia (BI). Metode analisis data yang digunakan adalah Regresi Linear Berganda dengan program SPSS. Hasil penelitian menyimpulkan bahwa secara simultan return on equity , debt to equity ratio, price earning ratio, assets growth, dan inflasi berpengaruh signifikan terhadap return saham. Sedangkan hasil pengujian secara parsial menunjukkan return on equity, price earning ratio, dan inflasi berpengaruh signifikan terhadap return saham dan debt to equity ratio dan assets growth tidak berpengaruh secara signifikan terhadap return saham.Hasil penelitian ini menunjukkan bahwa return on equity, price earning ratio, dan inflasi yang digunakan oleh investor untuk memprediksi return saham perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia periode 2007-2012. JEL Classification: G10, F62
Trust, Kultur Organisasi, Kepemimpinan Transformational dan Nilai Perusahaan Acep Suherman; Suratno Suratno; Widarto Rachbini
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 3 No 01 (2016)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (514.925 KB) | DOI: 10.35838/jrap.2016.003.01.10

Abstract

A B S T R A C T The purposes of this study are to examine and to explain that Trust and culture organization and the transformation leadership has an effect positively significant to the performance and the performance has an effect positively to the corporate value. The Data was used for this study are primery data that was collected from questionnaires were sent to the general manager, the manager supervisor and the assistance supervisor that’s worked in the hotel’s industry in Sukabumi, 200 questionnaire was collected from the 350 quetionnaire. The results shows that trust have not effect to the performance, Culture organization has an effect positively significant performance, transformational leadership has an effect positively significant to the performance and performance has an effect positively significant to the corporate value. Result of this study expected can give theoritical contribution at development of model and concept of performance and behavior of accounting, regarding measurement of organizational performance business. Evaluated from practical benefit, result of this study expected can give practical contribution to organization, especially in the case management of trust, organizational culture, tranformational leader for decesion making of organizational. A B S T R A K Riset ini bertujuan untuk membuktikan dan menjelaskan bahwa Trust, Kultur Organisasi dan Kepemimpinan Transformational berpengaruh positif dan signifikan terhadap kinerja dan kinerja berpengaruh positif dan signifikan terhadap nilai perusahaan. Data yang digunakan dalam penelitian ini adalah data primer yang diperoleh dari quesioner yang disebar kepada para General manager, Manager, Supervisor dan Asisten Supervisor yang bekerja pada industri perhotelan yang berada di Sukabumi, dari 350 quesioner yang disebar terkumpul sebanyak 200 quesioner. Hasil penelitian ini menunjukkan bahwa trust tidak berpengaruh terhadap kinerja, kultur organisasi berpengaruh positif dan signifikan terhadap kinerja, Kepemimpinan Transformational berpengaruh positif dan signifikan terhadap kinerja dan kinerja berpengaruh positif dan signifikan terhadap nilai perusahaan. Hasil dari penelitian ini berharap memiliki kontribusi secara teoritis untuk lebih mengembangkan akuntansi keprilakuan yang berpengaruh terhadap kinerja, dan secara praktis hasil penelitian ini berharap bermanfaat untuk para manager agar lebih memperhatikan keprilakuan dalam sebuah organisasi bisnis. JEL Classification: L25
Korelasi Perilaku dan Kompetensi Wajib Pajak dengan Aplikasi Self Assessment Suratno Suratno
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 3 No 02 (2016)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (435.824 KB) | DOI: 10.35838/jrap.2016.003.02.21

Abstract

A B S T R A C T This study aims to describe the relationship between competences and behaviour taxpayer with self-assessment application, to be able to provide input or submit to academia, regulatory research, practitioners, and the tax office for the application of self-assessment of personal taxpayers in West Jakarta can go well as planned government. The research was conducted by 30 survey respondents directly to the pre survey and 100 respondents currently using a survey questionnaire that contains a list of questions about the instrument under study. Respondents surveyed were private taxpayers who are registered and living in West Jakarta. Who did the calculation, payment, and reporting of the tax itself. The results of this study indicate that: (1) personal taxpayer attitudes positive significant with self-assessment aplication, (2) educate taxpayers personal positive significant with self-assessment aplication, (3) personal competence taxpayer positive significant with self-assessment aplication, and (4) attitudes, competencies, and personal taxpayer education together positive significant with self-assessment aplication. A B S T R A K Penelitian ini bertujuan untuk mendeskripsikan hubungan antara kompetensi dan perilaku wajib pajak dengan aplikasi penilaian mandiri, untuk dapat memberikan masukan atau menyampaikan kepada akademisi, peraturan penelitian, praktisi, dan kantor pajak untuk penerapan self-assessment terhadap wajib pajak pribadi di Barat. Jakarta bisa berjalan dengan baik seperti yang direncanakan pemerintah. Penelitian dilakukan oleh 30 responden survei langsung ke survei pra dan 100 responden saat ini menggunakan kuesioner survei yang berisi daftar pertanyaan tentang instrumen yang diteliti. Responden yang disurvei adalah wajib pajak swasta yang terdaftar dan tinggal di Jakarta Barat. Siapa yang melakukan perhitungan, pembayaran, dan pelaporan pajak itu sendiri. Hasil penelitian ini menunjukkan bahwa: (1) sikap wajib pajak pribadi yang signifikan signifikan dengan aplikasi penilaian sendiri, (2) mendidik pembayar pajak pribadi positif signifikan dengan aplikasi penilaian sendiri, (3) kompetensi pribadi wajib pajak yang positif signifikan dengan aplikasi penilaian sendiri, Dan (4) sikap, kompetensi, dan pendidikan wajib pajak secara bersama-sama positif signifikan dengan aplikasi penilaian sendiri. JEL Classification: H26
Co-Authors Acep Suherman Agung Fajar Ilmiyono Ahmad Syaifudin Alif Mardiana Alwan Abdurahman Amilin Amilin Anak Agung Istri Sri Wiadnyani Ariani Palupi Blandina Hendrawardani Debby Pratama Nugraha Dedi Fazriansyah Putra Putra Desyandri Desyandri Djaddang, Syahril Doni Al Ifhan Donni Al Ifhan Dr. Ir. M. Syarief, MP Dwi Husiano Eka Budi Yulianti Eko Aprilawati Elok Nur Faiqoh Evi Mulyani Fika Purnamasari Fitri Akbariah Halimah Sadiyah Haning Hasbiyati Heni Pujiastuti Hieronimus Amandus Hotma P. Panggabean I Ketut I Ketut Mahardika Ida Zulaeha Inggita Sukma Anggreini J.M.V Mulyadi Masrukhin Masrukhin Mohammad Rizki Fadhil Pratama Muhammad Muhyi Nizlel Huda Nurfadillah Nurfadillah Nurjannah Nurjannah Nurmala Ahmar Nurul Hidayah Puji Lestari Pakarti Riswanto Pipit Awwalina Farihin Yadinta Putri Kharomah Raissa Fadilla Retno Dwi Handayani Rima Rianti Rina Nurmalina Sailendra Sailendra Selvi Novita Fouziah Silvia Qaulina Damayanti Sri Nurnaningsih Sudaryono Sudaryono Sukma Dewi Hapsari Sumiati Sumiati Sumiati Sumiati Sunti. A. Pratiwi Timbul Bona Nainggolan Tri Widyastuti Triowali Rosandy Ulyana Maulidiyah Widarto Rachbini Widarto Rachbini Wiwin Setio Wati Yeni Nur’aeni Yushardi Yushardi