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Pengaruh Peran Koperasi Dalam Menumbuhkan Jiwa Kewirausahaan Pada Pengurus Dan Anggota Koperasi Sekolah SMAN Banjarmasin Yanti, Yuli; Ratumbuysang, Monry Fraick Nicky Gillian; Rizky, Maulana; Suratno, Suratno
Jurnal Pendidikan Ekonomi (JUPE) Vol. 12 No. 3 (2024)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jupe.v12n3.p394-403

Abstract

This study aims to analyze the influence of the role of cooperatives in fostering the entrepreneurial spirit, especially in the administrators and members of school cooperatives in SMAN Banjarmasin City. The research method used is descriptive research with a quantitative approach. Samples were taken using purposive sampling technique as many as 163 people consisting of administrators and members of school cooperatives. Data collection techniques through observation, interviews and questionnaires to administrators and members of school cooperatives and by taking references from journals, books and other relevant sources. Instrument analysis in this study used the Rasch Model. Data analysis in this study was conducted using descriptive statistical analysis, classical assumption analysis, simple regression analysis and partial test (t-test). The results showed that there was a positive influence between the role of cooperatives on the entrepreneurial spirit of the administrators and members of school cooperatives in Banjarmasin City High School.
The Accessibility Analysis for The Special Needs Students in Lambung Mangkurat Utomo, Utomo; Suratno, Suratno
Journal of ICSAR Vol 3, No 2 (2019): July
Publisher : Department of Special Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (17.649 KB)

Abstract

The accessibility of building and environment is a part of the effort to fulfill the rights for disabilities. The people with disabilities is that every person who have the physical impirment, intelectual, mental, and also the sensoric for a long time which obstacle their interaction with the environment to fully participate. This research conducted to identify the condition and the availability of the building and environment in Lambung Mangkurat University. This research are conducted in 24 point of location which spread on 11 faculties in Banjarbaru and Banjarmasin regio and using the qualitative method and descriptive-analitic approach.The data collection technique in this research is that observation, measurement, and direct interview to the subject of the research. The result of this research will be a  recommendation that can be a consideration to the stake holder to fulfilling the right of disabilities regarding the building and environment ini Lambung Mangkurat University.
DETERMINAN TAX AVOIDANCE PERUSAHAAN PERDAGANGAN DENGAN CAPITAL INTENSITY DAN INVENTORY INTENSITY SEBAGAI VARIABEL MODERASI Hasan, Mu`thi; Suratno, Suratno; Darmansyah, Darmansyah
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 9, No 2 (2023): Vol 9, No. 2 (2023)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v9i2.6474

Abstract

ABSTRAKTujuan dari penelitian ini adalah untuk menganalisis pengaruh profitabilitas, leverage, capital intensity, dan inventory intensity terhadap tax avoidance dan  menganalisis pengaruh profitabilitas dan leverage terhadap tax avoidance dengan capital intensity dan inventory intensity sebagai pemoderasi. Metode penelitian yang digunakan dalam penelitian ini adalah metode kuantitatif dengan bentuk eksplanatif. Populasi dalam penelitian ini adalah perusahaan perdagangan yang terdaftar di Bursa Efek Indonesia periode 2013-2018. Sampel dipilih menggunakan metode purposive sampling dan analisis data menggunakan regresi data panel. Hasil penelitian menunjukkan bahwa profitabilitas perpengaruh positif terhadap tax avoidance, sedangkan leverage, capital intensity dan inventory intensity tidak berpengaruh. Capital intensity tidak terbukti memoderasi pengaruh profitabilitas dan leverage terhadap tax avoidance. Inventory intensity terbukti memoderasi pengaruh profitabilitas terhadap tax avoidance namun tidak terbukti memoderasi pengaruh leverage terhadap tax avoidance. Hal ini menunjukkan bahwa hendaknya manajemen perusahaan bijak dalam melakukan perencanaan pajak. Tingkat effective tax rate yang berlaku secara umum sesuai ketentuan perpajakan dan tingkat effective tax rate pada perusahaan sektor perdagangan hendaknya menjadi acuan dalam mengelola beban pajak.ABSTRACTThis research aims to analyze the influence of profitability, leverage, capital intensity, and inventory intensity on tax avoidance and analyze the influence of profitability and leverage on tax avoidance with capital intensity and inventory intensity as moderators. The research method used in this research is a quantitative method with an explanatory form. The population in this study are trading companies listed on the Indonesia Stock Exchange for the 2013-2018 period. The sample was selected using a purposive sampling method and data analysis used panel data regression. The research results show that profitability has a positive influence on tax avoidance, while leverage, capital intensity and inventory intensity have no effect. Capital intensity is not proven to moderate the effect of profitability and leverage on tax avoidance. Inventory intensity is proven to moderate the effect of profitability on tax avoidance but is not proven to moderate the effect of leverage on tax avoidance. This shows that company management should be wise in carrying out tax planning. The generally applicable effective tax rate under tax regulations and the effective tax rate in trading sector companies should be a reference in managing the tax burden.
BEHAVIOR ACCOUNTING DI PERGURUAN TINGGI SEBAGAI ORGANISASI NIRLABA: LITERATURE REVIEW Rahmi, Amelia; Sulystyowati, Sulystyowati; Suratno, Suratno
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 9, No 2 (2023): Vol 9, No. 2 (2023)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v9i2.8334

Abstract

ABSTRAKPenelitian ini bertujuan untuk mengetahui arah perembangan atau kemajuan akuntansi keperilakuan selama periode 2017-2022. Metode penelitian yang digunakan pada penelitian ini adalah Systematic Literature Review (SLR) yaitu sarana untuk mengidentifikasi, mengevaluasi, dan menafsirkan semua penelitian yang tersedia dan relevan. Populasi dan sampel dalam penelitian ini telah melibatkan 34 jurnal yang menerbitkan artikel tentang akuntansi keperilakuan di perguruan tinggi sebagai organisasi nirlaba dari tahun 2017 -2022. Hasil Literature Review ini bisa menjadi referensi untuk penelitian selanjutnya, yaitu dengan klasifikasi topik akuntansi adalah fraud sebagai pengendalian internal, dengan klasifikasi metode penelitian yang digunakan yaitu survei atau kuesioner, dan klasifikasi berdasarkan subjek yaitu mahasiswa sebagai responden dalam penelitian. Hasil literature review ini dapat menjadi referensi untuk penelitian atau riset selanjutnya, yaitu dengan klasifikasi topik akuntansi adalah fraud sebagai pengendalian internal, dengan klasifikasi metode penelitian yang digunakan yaitu survei atau kuesioner, dan klasifikasi berdasarkan subjek yaitu mahasiswa sebagai responden dalam penelitian. ABSTRACTThis research aims to determine the direction of development or progress of behavioral accounting during the 2017-2022 period. The research method used in this research is a Systematic Literature Review (SLR), which identifies, evaluates, and interprets all available and relevant research. The population and sample in this research involved 34 journals that published articles about behavioral accounting in universities as non-profit organizations from 2017 -2022. The results of this Literature Review can be a reference for further research, namely by classifying accounting topics, namely fraud as internal control, by classifying the research methods used, namely surveys or questionnaires, and classifying them based on subjects, namely students as respondents in research. The results of this literature review can be a reference for further research, namely by classifying accounting topics, namely fraud as internal control, by classifying the research methods used, namely surveys or questionnaires, and classifying them based on subjects, namely students as respondents in research.
Pengembangan Buku Ajar Digital Berbasis Brain-Based Learning pada Materi Sistem Pencernaan Dilengkapi Media Story Picture Serta Flash Card untuk Meningkatkan Kemampuan Berpikir Kritis dan Hasil Belajar Biologi Siswa SMA Prihatin, Jekti; Siswati, Bea Hana; Suratno, Suratno; Hariyadi, Slamet; Wahono, Bevo; Febrianti, Intan
Jurnal Inovasi Pembelajaran Biologi Vol 5 No 1 (2024)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jipb.v5n1.p1-11

Abstract

Salah satu cara untuk meningkatkan kemampuan berpikir kritis dan hasil belajar yaitu melalui penggunaan buku ajar digital. Buku ajar digital yang terdiri dari story picture dan flash card menggunakan pendekatan pembelajaran Brain-Based Learning (BBL) untuk merangsang keterampilan berpikir. Penelitian ini menerapkan jenis penelitian pengembangan (Research Development). Desain pengembangan buku ajar digital mengacu pada model pengembangan ADDIE untuk menghasilkan buku ajar digital berbasis BBL pada materi sistem pencernaan yang meliputi validitas, praktikalitas, dan efektivitas buku ajar digital untuk meningkatkan berpikir kritis. Berdasarkan hasil penelitian, diperoleh rerata validasi buku sebesar 81,15 yang tergolong valid. Nilai kepraktisan dengan skor 86,33 yang termasuk sangat praktis. Keefektifan buku ajar digital yang diukur melalui rerata hasil kemampuan dapt berpikir kritis yaitu sebesar 86,02 dan nilai N-Gain sebesar 0,37.
A Determinants of Financial Performance and Their Impact on Firm Value in the Building Construction Industry Sub-Sector Salim, M. Noor; Sudjono, Sudjono; Suratno, Suratno
International Journal of Islamic Business and Management Review Vol. 2 No. 2 (2022)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijibmr.v2i2.387

Abstract

This study aims to analyze the effect of intellectual capital, managerial ownership, company size and company financial performance on firm value. This research was conducted at building construction industry sub-sector companies listed on the Indonesia Stock Exchange for the observation period from 2017 – 2021. A total sample of 9 companies was obtained using a purposive sampling technique. This study used panel data regression analysis with STATA 17 software. The results showed that intellectual capital had a positive and significant effect on the company's financial performance, while managerial ownership and company size had a negative and significant effect. Intellectual capital has a positive and insignificant effect on firm value, while managerial ownership and firm size have a negative and significant effect. The company's financial performance has a positive and significant effect on firm value, and is able to mediate the influence of intellectual capital on firm value. However, the company's financial performance is not able to mediate the effect of managerial ownership and company size on firm value. This research will have an impact on increasing understanding and consideration for investors when making decisions to invest in the Indonesian Stock Exchange.
The Determinant Effect of Internal Audit Quality With Fraud Prevention Coordination as Mediation Handayani, Handayani; Suratno, Suratno; Murni, Yetty; Harnovinsah, Harnovinsah; Djaddang, Syahril
Jurnal Pendidikan Akuntansi & Keuangan Vol 12, No 1 (2024): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v12i1.64222

Abstract

This research aims to test and analyze the influence of auditor experience, auditor independence and budget time pressure on internal audit quality and fraud prevention coordination. Apart from that, it also tests and analyzes the mediation of fraud prevention coordination on the influence of auditor experience, auditor independence and budget time pressure on the quality of internal audits in local government internal supervisory apparatus in the Bali region. The findings in this research prove that internal audit quality and fraud prevention coordination are significantly influenced by auditor experience and auditor independence, internal audit quality and fraud prevention coordination are not significantly influenced by budget time pressure, fraud prevention coordination is able to partially mediate the influence of auditor experience on audit quality. internal but unable to mediate the influence of auditor independence and budget time pressure on internal audit quality.
PENGARUH TANAH EXISTING TERHADAP NILAI KUAT TEKAN BEBAS (UCS) PADA PERKERASAN LENTUR TIPE CEMENT TREATED’RECYCLING BASE (CTRB) Suratno, Suratno; Radam, Iphan Fitrian; Yasruddin, Yasruddin
INFO-TEKNIK 2023: PROSIDING SEMNAS TAHUNAN X 2023
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/infotek.v0i0.18644

Abstract

One alternative to repair damage to old road pavements is with recycling technology or recycling (CTRB) where Issues with the Mixed in Place procedure include mixing with pre-existing soil material, which should not be mixed during implementation as it will impact the Unconfined Compressive Strength (UCS) values. The Conch brand is less expensive as a binder than local cement from South Kalimantan since production expenses are lower.This study aims to determine the typical influence of existing soil on UCS, what percentage of existing soil material can still be tolerated either curing or non-curing, and correlation. It also aims to obtain recommendations for the maximum percentage of influence of percent of existing land on UCS in curing or non-curing. Finally, it aims to obtain UCS Results at minimal cement levels that still meet the requirements with the use of brand local cement. RAM samples were obtained for the purpose of investigation, which was done in a lab, existing soil and additional materials in the field. Inspection of old aggregates, making test specimens with variations in cement content of 1-10%, after obtaining minimum UCS according to technical requirements then making test specimens with variations in soil examinations and content UCS’ of 0%, 5%, 10%, 15%, 20%, and 25% again then conducting data analysis to find correlations / relationships. The results of the research showed variances in cement content of 1% (one) - 10% that still meet the technical specifications of UCS (at least 30 kg/cm²) obtained a minimum cement’ content of 5% (five percent) with a UCS of 33,77 kg/cm². Then the test results of the influence of existing soil on UCS that is still tolerated are mixed, namely in curing conditions is 17% with the equation Y = - 0.10075 x + 46.894 (R2 = 0,964). and non curing 8,9% with the equation Y = - 0,1113 x + 39,814(R2=0,956). The R2 conclusions for both indicate a very There is a substantial correlation between the two factors.
Perhitungan dan Pemotongan, Pengisian SPT 1721 Pegawai Terhadap Pelaporan SPT 1721 Pada Dinas ZYX Syahfalina, Tika; Nugroho, Aditya Nuraini; Suprihatiningsih, Suprihatiningsih; Suratno, Suratno
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 1 No. 2 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (863.019 KB) | DOI: 10.32670/fairvalue.v4i3.524

Abstract

The purpose of this study is to determine the calculation and deduction andfilling of SPT 1721 against reporting SPT 1721 at the ZYX Office. In this study,using a quantitative approach with descriptive analysis methods previouslydata has been obtained from various sources. The total tax payable amountingto Rp 63.328.082 has been paid on March 10, 2020
Pengaruh Model Problem Based Learning (PBL) Berbantuan Nearpod Terhadap Kemampuan Berpikir Kritis Dan Hasil Belajar Geografi Siswa SMA Fauziah, Jihan Ratna; Astutik, Sri; Suratno, Suratno; Kurnianto, Fahmi Arif; Nurdin, Elan Artono
MAJALAH PEMBELAJARAN GEOGRAFI Vol 7 No 1 (2024)
Publisher : Program Studi Pendidikan Geografi, Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/pgeo.v7i1.46816

Abstract

Penerapan model konvensional memberikan dampak terhadap rendahnya tingkat literasi siswa, sehingga berpengaruh pada kemampuan berpikir kritis dan hasil belajar geografi yang lemah. Model Problem Based Learning (PBL) berbantuan Nearpod dapat menjadi solusi sebab kegiatan pembelajarannya mengarah pada proses analisis, diskusi, dan pengembangan argumentasi yang didukung dengan penggunaan teknologi digital sesuai dengan standar kurikulum merdeka. Tujuan dari penelitian ini yaitu untuk mengevaluasi dampak penggunaan model Problem Based Learning (PBL) menggunakan dukungan Nearpod pada kemampuan berpikir kritis dan hasil belajar geografi siswa-siswi SMA. Jenis penelitian yang digunakan adalah kuantitatif metode quasi-eksperimental dan menerapkan post-test only control group design. Berdasarkan hasil pengolahan data pada nilai post-test melalui uji independent sample T-test variabel kemampuan berpikir kritis dan hasil belajar geografi siswa, keduanya memperoleh nilai Sig. (2-tailed) sebesar 0,000 < 0,05. Dengan demikian, menerapkan model Problem Based Learning (PBL) dengan dukungan Nearpod terbukti memiliki dampak signifikan pada kemampuan berpikir kritis serta pencapaian hasil belajar siswa SMA di bidang geografi.
Co-Authors - Kusmuriyanto A.K.Yohanson Acep Suherman Afifah, Ning Imas Ati Zuhrotul Afifah Agung Prabowo Akbariyah, Fitri Al Ifhan, Donni Al Ifhan, Donni Al-Eser, Marhamah Alfariza, Syafira Alvina Alifah, Ihsaniatun Nur Amaliah, Laily Nur Amandus, Hieronimus Amandus, Hieronimus Amelia Rahmi Amilin Amilin, Amilin Aminuddin HP ANANDA SETIAWAN Anggraeni, Sylvia Anjar Putro Utomo Aprilawati, Eko Arief, Hidayatul Arif Widagdo Arifah, Nining Arinda, Silke Arpizal Artanayasa, Wayan As'ad, As'ad Asep Wahyudin Atikno, Welly Atmono, Dwi Azimah, Nurul Azzahra, Maulida Ilma Bahar, Syaripudin Baseran Nor Bastian, Veri Bea Hana Siswati Betty Magdalena Bevo Wahono Blandina Hendrawardani Budi, Eka Cahyo Hasanudin Candra candra Daeng Ayub DARMANSYAH . DENI SETIAWAN Denny Denmar Didin Wahyudin, Didin Djaddang, Syahril Dwi Febrianti, Rani Ediyanto, Trijoko Edwin Sutadipraja Elan Artono Nurdin Emosda Emosda Evi Mulyani Fadilla, Raissa Farid Ahmadi Farisi, M. Sodikin Al Fathurrahman, Moh Fatmawati, Yuni Fauziah, Jihan Ratna Fauziah, Riski Fauziah, Riski Febrianti, Intan Febriyanty, Yessica Fikri, Arif Fitriandi, Primandita Ginting, Monika Nina Kurniawaty Gunarto Gunarto Harahap, Alfi Fadhilah Hakim Harnovinsah Harnovinsah Hasan, Mu`thi Hepy, Hepy Herman Budiyono Husiano, Dwi I Ketut Mahardika Ida Zulaeha Iffansyah, Muhammad Ika Rahmawati Inayah, Emma Nur Indra Maulana, Indra Iphan Fitrian Radam Irnawati Irnawati Isa Ansori Iskandar, Rizal Jekti Prihatin Joni Joni Juwanda, Juwanda Kamalia Fikri Khairinal Khairinal Kurnianto, Fahmi Arif Kuswanto Kuswanto Lukmanul Hakim Lyna Latifah M. Fathurrahman Maghfiroh, Amanda Maulida Mahardhika, I Ketut Mariska Sianipar Marjuni Marjuni Maryamah, Siti Masnia, Luluk Maulidia, Oktoreza Meitasari, Intan Merwati, Endang Etty Miftah Inayatul Af’ida Mohammad Rizki Fadhil Pratama Monry Fraick Nicky Gillian Ratumbuysang Mualidiyah, Ulyana Muazza Muazza Muh. Hanif Muh. Haris Zubaidillah Muhammad Arif Liputo, Muhammad Arif Muhammad Reza Cordova, Muhammad Reza Muhammad Rusdi Mujiman Hendri Wijaya Murni, Yetty Nadila, Ayu Naswir, Muhammad Neisya, Insa Dorra Ni Kadek Aris Rahmadani Nizlel Huda Novia Sri Dwijayanti Novita, Ria Nugroho, Aditya Nuraini Nur Aisyah Nurdian Susilowati Nurfadillah Nurfadillah Nuriman Nuriman, Nuriman Nurmalina, Rina Nuruddaroini, M. Ahim Sulthan Nur’aeni, Yeni Palupi, Ariani Panggabean, Hotma Parulian Paramita Isabella Partiwi Ediwidjojo, Sotya Permatasari, Amalia Dewi Permatasari, Melly Agustina Pranata, Herry Sofyandy Pratama, Darmawan Pratiwi, Sunti A Pujiastuti Pujiastuti, Pujiastuti Purnamasari, Hanny Putra, Dedi Fazriansyah Rabiatul Adawiyah Rahma, Alifa Noora Rahmad Wijaya Rahmat Murbojono Rahmattullah, Muhammad Refnida, Refnida Renita Renita Rhomadhani, Aditia Rianti, Rima Rianti, Rima Riyadini Riyan Utami Rizky, Maulana Romi Kurniadi Roosna, Elfriandi Rosida, Rina Fatiya Rosmiati Rosmiati Rusdiana, Ike Sadiyah, Nurhalimatus Safira, Isnaini Salim, M. Noor Sam'ani, Sam'ani San, Setiawan Sandy Arief Saputri, Lydia Setiawan, Adi Firman Setiawati Tampubolon, Dyah Slamet Hariyadi SRI ASTUTIK Sri Usdekti Suarman Sudjono Sudjono, Sudjono Sulystyowati, Sulystyowati Sumin Sutrisno Suparyo, Suparyo Suprihatiningsih, Suprihatiningsih Supriyanto Supriyanto Supriyono, Areni Yulitawati Suratmin Suryono Suryono Susi Karyawati Syahfalina, Tika Syaiful . Syamsudin, Muhammad Syafri Tamaulina Br Sembiring Teguh Prasetyo Teguh Supriyanto Tri Dyah Prastiti Tri Widyastuti Utomo Utomo Wahyuni, Dhea Ika Widyawati, Ana Wijirahayu, Eko Aprilawati Witanto, Yuli Wulandari, Anna Wulandari, Bunga Ayu Yasruddin Yasruddin Yudistira, Pengki Yuli Yanti Yulianti, Eka Budi Yuliyanto , Wakhid Yundi Fitrah Yuningsih, Riana Yuniwati Yuniwati, Yuniwati zulkarnain, Mhd azmi