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All Journal Dinamika Akuntansi Keuangan dan Perbankan Economic Journal of Emerging Markets e-GIGI Paradigma: Jurnal Masalah Sosial, Politik, dan Kebijakan Infestasi Journal of Accounting and Investment Jurnal Ekonomi & Studi Pembangunan Jurnal Penelitian Pendidikan IPA (JPPIPA) Jukung (Jurnal Teknik Lingkungan) Jurnal Biologi Tropis Jurnal Pembelajaran Prospektif Scientific Journal of Reflection : Economic, Accounting, Management and Business Martabe : Jurnal Pengabdian Kepada Masyarakat JURNAL PENDIDIKAN TAMBUSAI AL-FURQAN JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Jurnal Rekayasa Konstruksi Mekanika Sipil Jurnal Pengabdian Magister Pendidikan IPA GEMA EKONOMI JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Ecoment Global: Kajian Bisnis dan Manajemen GROWTH Jurnal Ilmiah Ekonomi Pembangunan EAJ (ECONOMICS AND ACCOUNTING JOURNAL) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Riset Terapan Akuntansi Syntax Idea Jurnal Karinov Jurnal Ilmiah Edunomika (JIE) Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Jurnal Teknodik Jurnal Ilmiah Akuntansi Kesatuan Civil Service : Jurnal Kebijakan dan Manajemen PNS PUBLIKASI PENELITIAN TERAPAN DAN KEBIJAKAN BUDGETING : Journal of Business, Management and Accounting Jurnal Ilmiah Ilmu Administrasi Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Economics and Digital Business Review Jurnal Revenue : Jurnal Ilmiah Akuntansi International Journal of Environmental, Sustainability, and Social Science Jurnal Cahaya Mandalika Jurnal Ilmiah Wahana Pendidikan El-Mujtama: Jurnal Pengabdian Masyarakat Jurnal Simki Economic Interdisciplinary Social Studies Jurnal Ekonomi International Journal of Education, Social Studies, And Management (IJESSM) Jurnal Neraca Peradaban International Journal of Applied Finance and Business Studies Empowerment Society MASTER: Jurnal Manajemen Strategik Kewirausahaan Jurnal Perspektif Bisnis Jurnal Puruhita Jurnal Pijar MIPA Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Jurnal Penelitian Ilmu Sosial dan Eksakta ETAM: Jurnal Pengabdian kepada Masyarakat Southeast Asian Journal of Islamic Education JURNAL POLI-TEKNOLOGI International Journal of Applied Business and International Management International Journal of Accounting & Finance in Asia Pasific Dharma: Jurnal Pengabdian Masyarakat JURNAL TEKNIK INDUSTRI Jurnal Keuangan dan Perbankan Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Cerdika: Jurnal Ilmiah Indonesia KOLONI Indonesia Accounting Research Journal The Es Economics and Entrepreneurship The Eastasouth Management and Business The Es Accounting and Finance Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS DINAMIKA: Jurnal Manajemen Akuntansi, Bisnis dan Kewirausahaan Jurnal Pendidikan dan Pengabdian Masyarakat International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Tensile : Jurnal Pengabdian Kepada Masyarakat Journal of Business Management and Economic Development Ahsana: Jurnal Penelitian dan Pengabdian kepada Masyarakat Jurnal Penelitian dan Pengabdian Masyarakat JIDE : Journal Of International Development Economics Journal of Macroeconomics and Social Development Journal of Management and Innovation Entrepreneurship (JMIE) Jurnal Kompetitif Bisnis Journal of Business Economics and Agribusiness The Eastasouth Journal of Social Science and Humanities INCIDENTAL : JOURNAL OF COMMUNITY SERVICE AND EMPOWERMENT Journal of Citizen Research and Development Optimum: Jurnal Ekonomi dan Pembangunan J-CEKI ILJ: Islamic Learning Journal Journal for Research in Public Health Jurnal Wacana Kinerja: Kajian Praktis-Akademis Kinerja dan Administrasi Pelayanan Publik Eko-Regional: Jurnal Pembangunan Ekonomi Wilayah Eko-Regional: Jurnal Pembangunan Ekonomi Wilayah Eksplorium : Buletin Pusat Pengembangan Bahan Galian Nuklir Jurnal Analisis Bisnis Ekonomi
Suripto Suripto
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IMPLIKASI TEORI AKUNTANSI POSITIF DAN TEORI KEAGENAN DALAM PRAKTIK MANAJEMEN LABA Suripto, Suripto; Supriyanto, Supriyanto
Jurnal Paradigma Vol 25, No 2 (2021): July 2021
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik UPN "Veteran" Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31315/paradigma.v25i2.5325

Abstract

The purpose of this study is to test positive accounting theory by analyzing the effect of audit committees, independent commissioners on earnings management through debt hyphothesis testing, bonus motivation on earnings management, by adding the firm size variable as a control variable on earnings management in banking companies listed on the Indonesia Stock Exchange 2015-2020. The results of the study confirm that the independent commissioners partially have a significant influence on earnings management. The audit committee has a significant effect on earnings management and bonus motivation has no effect on earnings management and debt motivation has no effect on earnings management. While the firm size variable has no effect on earnings management. Simultaneously independent commissioners, audit committee, bonus motivation, and firm size have a significant effect on earnings management. This findings indicates that the motivation developed in positive accounting theory in earnings management.
Efforts to Improve Investment Knowledge Through Mentoring for PT. Medikarya Utama Employees Baity, Namira Nur; Wijaya, Uki Budi; Malik, Muhamad Abdul; Augustin, Lestari; Azizah, Suli Nur; Bastiansyah, Dodi; Suripto, Suripto; Holiawati, Holiawati
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 4 (2024): JIAKES Edisi Agustus 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i4.2830

Abstract

Investment is a vital step toward achieving long-term financial freedom, particularly for the employees of PT. Medikarya Utama, who encounter modern financial challenges. By investing, employees can grow their assets, safeguard their purchasing power against inflation, and expedite the realization of financial goals, such as retirement savings or funding their children’s education. However, a lack of financial literacy often serves as a barrier to starting the investment process. The Community Service (PKM) program conducted at PT. Medikarya Utama in Cicurug, Sukabumi, aims to enhance investment literacy and raise employee awareness about the significance of effective financial management. Through a combination of lectures, discussions, and counseling sessions, employees gained insights into various investment instruments and learned how to utilize them judiciously. The outcomes of the program showed a marked improvement in participants’ understanding of the importance of investing, with many employees expressing readiness to embark on their investment journeys. This initiative is anticipated to positively impact the financial well-being of employees and contribute to the economic growth of the Sukabumi region.
Financial Planning, Budgeting, and Estimation (PPE) in the Business Plan of PT. Medikarya Utama, Cicurug Sukabumi Antonius, Antonius; Argunanto, Argunanto; Wulan, Defina Andany; Zahra, Indri Eliza; Arifin, Deni; Anjelia, Viona; Suripto, Suripto; Holiawati, Holiawati
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 4 (2024): JIAKES Edisi Agustus 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

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

Abstract

Hospital financial planning is basically a process of analysis, policy and projection that aims to help organizations achieve financial success. Budgeting is needed to allocate costs to certain activities that have been planned for a predetermined period of time. In addition, estimation is used as a systematic assessment tool for the success and/or failure of a policy or program in achieving the goals and objectives that have been set because estimation is an activity to track business performance whether it is in accordance with expectations or not. However, the lack of employee understanding of financial planning, budgeting and estimation has an impact on the efficiency and effectiveness of fund management. In addition, the lack of access to accurate financial data is a challenge in decision making. Therefore, training and socialization are very important for financial employees. With increasing literacy in Planning, Budgeting and Estimation, employees of PT. Medikarya Utama are expected to be able to carry out operational efficiency of the company.
Implementasi ISAK 35 pada Yayasan Al Ikhsan Suripto, Suripto; Hamdy, Syaibatul; Purba, Sofyan Helmi; Syamsuri, Syamsuri
Jurnal KARINOV Vol 5, No 2 (2022): Mei
Publisher : Institute for Research and Community Service (LP2M), Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um045v5i2p133-138

Abstract

Tujuan dari pelaksanaan pengabdian kepada masyarakat ini adalah untuk memberikan pendampingan dan pelatihan kepada Pengurus Yayasan Al Ikhsan sebagai pengelola Masjid Agung Sarua Permai, Ciputat, Tangerang Selatan dalam menyusun laporan keuangan Masjid sesuai ISAK 35. Sebelum kegiatan PKM dilaksanakan, dilakukan studi pustaka tentang Penerapan ISAK 35, PSAK 45, dan PSAK 1, kegiatan ini dilaksanakan mulai Minggu tanggal 21 November- 5 Desember 2021. Hasil dari pelaksanaan PKM ini adalah pengurus Yayasan Al Ikhsan memahami pentingnya laporan keuangan Masjid yang sesuai standar ISAK 35 serta menghasilkan Laporan Keuangan sesuai standar ISAK 35, yang Transparan, Akuntanbel dan dapat dipertanggungjawabkan. Dapat disimpulkan bahwa pemahaman Masjid Agung Sarua Permai dan TKS Al Ikhsan terkait pentingnya Laporan Keuangan menunjukkan bahwa sebagian besar masjid belum menerapkan akuntansi sesuai dengan standar, sehingga sulit untuk mempertanggungjawabkan Amanah yang diberikan oleh umat. Jika pengurus masjid tidak dapat mempertanggungjawabkan amanahnya, maka akan berpotensi kehilangan kepercayaan. Namun, setelah diadakan pendampingan dan pelatihan kepada pengurus Yayasan Al Ikhsan menunjukkan bahwa kegiatan pengabdian kepada masyarakat ini berhasil dan dapat diterima oleh pengurus, hal ini ditunjukkan dengan tidak ditemukannya kendala selama PKM ini dilaksanakan, selain itu kegiatan PKM ini juga mendapatkan apresiasi dari segenap pengurus dan DKM Masjid Agung Serua Permai. Kata kunci—Implementasi ISAK 35, Laporan Keuangan, Yayasan Al Ikhsan Masjid Agung Sarua Permai Abstract  The objective of this community service (PKM) implementation is to provide assistance and training to the management of the Al Ikhsan foundation as the manager of the Great Mosque of Sarua Permai, Ciputat, South Tangerang in compiling Mosque financial reports according to ISAK 35. Before PKM activities are carried out, a literature study is carried out on the implementation of ISAK 35, PSAK 45, and PSAK 1, this activity is carried out starting Sunday, November 21 - December 5, 2021. The implementation of this PKM has resulted in the Al Ikhsan Foundation's management comprehending the necessity of mosque financial reports that comply with ISAK 35 requirements and producing financial reports that are transparent, accountable, and responsible. It can be concluded that the understanding of the Great Mosque of Sarua Permai and TKS Al Ikhsan regarding the importance of Financial Statements shows that most mosques have not implemented accounting according to standards, making it difficult to account for the mandate given by the people. If the mosque administrator cannot account for his mandate, it will potentially lose trust. Nevertheless, after the assistance and training was provided to the management of the Al Ikhsan Foundation, it was revealed that this community service activity was successful and acceptable to the management, as evidenced by the absence of obstacles during this PKM implementation, and this PKM activity was also praised by all administrators and DKM of the Great Mosque of Serua Permai. Keywords—Implementation of ISAK 35, Financial Report, Al Ikhsan Foundation of the Mosque of Sarua Permai
Determinan Impor Migas di Indonesia: Pendekatan VAR Gunawan, Rudi; Suripto, Suripto
Journal of Macroeconomics and Social Development Vol. 1 No. 1 (2023): September
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jmsd.v1i1.16

Abstract

Abstrak: Penelitian ini bertujuan untuk mengetahui ada tidaknya hubungan kausalitas dan kointegrasi antara variabel Produk Domestik Bruto (PDB), inflasi dan nilai tukar terhadap impor migas di Indonesia dengan menggunakan data yang bersumber dari Badan Pusat Statistik (BPS) dan World Bank. Penelitian ini menggunakan metode Vector Autoregression (VAR) yang terdiri dari Granger Causality Test dan Johansen Co-Integration Test. Adapun hasil penelitian dari uji Granger Causality menunjukkan diantara keempat variabel yang diuji, hanya variabel PDB yang memiliki kausalitas terhadap inflasi. Selain itu, terdapat lima hubungan satu arah yang meliputi impor migas ke PDB, inflasi ke impor migas, impor migas ke nilai tukar, PDB ke nilai tukar dan inflasi ke nilai tukar. Selanjutnya uji Johansen Co-Integration test menunjukkan hasil bahwa keempat variabel terkointegrasi. Hasil analisis IRF dan VD menunjukkan bahwa variabel yang berpengaruh terhadap ekspor migas adalah inflasi. Hubungan semua variabel berdasarkan hasil uji analisis Granger-Causality didukung oleh analisis IRF dan VD dapat dijelaskan bahwa terdapat hubungan satu arah dari impor migas ke PDB, terdapat hubungan satu arah dari inflasi ke impor migas, terdapat hubungan satu arah dari impor migas ke nilai tukar, terdapat hubungan dua arah antara PDB dan inflasi, terdapat hubungan satu arah dari PDB ke nilai tukar dan terdapat hubungan satu arah dari PDB ke nilai tukar. Abstrak: This study aims to determine whether there is a causality and cointegration relationship between the Gross Domestic Product (GDP), inflation and exchange rate variables on oil and gas imports in Indonesia using data sourced from the Central Statistics Agency (BPS) and the World Bank. This study uses the Vector Autoregression (VAR) method which consists of Granger Causality Test and Johansen Co-Integration Test. The results of the Granger Causality test show that among the four variables tested, only the GDP variable has causality to inflation. In addition, there are five one-way relationships that include oil and gas imports to GDP, inflation to oil and gas imports, oil and gas imports to exchange rates, GDP to exchange rates and inflation to exchange rates. Furthermore, the Johansen Co-Integration test shows that the four variables are cointegrated. The results of IRF and VD analysis show that the variable that affects oil and gas exports is inflation. The relationship of all variables based on the Granger-Causality analysis test results supported by IRF and VD analysis can be explained that there is a one-way relationship from oil and gas imports to GDP, there is a one-way relationship from inflation to oil and gas imports, there is a one-way relationship from oil and gas imports to exchange rates, there is a two-way relationship between GDP and inflation, there is a one-way relationship from GDP to exchange rates and there is a one-way relationship from GDP to exchange rates.
Analisis Penerapan Akuntansi Pembiayaan Murabahah Berdasarkan PSAK 102 (Studi Kasus pada KSPPS di Kabupaten Pemalang) Puspitasari, Saras Meilia; Imron, Ali; Suripto, Suripto
Jurnal Keuangan dan Perbankan Vol. 20 No. 1 (2023): Jurnal Keuangan Dan Perbankan, Volume 20 No. 1, Desember 2023
Publisher : STIE Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jkp.v20i1.502

Abstract

This research are purpose as to determine the application and suitability of murabahah financing based on PSAK 102 concerning murabaha accounting for KSPPS BMT Al Fatta, KSPPS Berkah Usaha Syariah, KSPPS Dana Syariah, KSPPS BMT Bina Muamalah Taawun in Pemalang Regency. This study uses a qualitative method with a descriptive approach, namely by describing the implementation of the murabahah financing program, as well as analyzing the suitability of accounting treatment in recognition, measurement, presentation and disclosure murabahah financing through observation, interviews and documentation. The results of this study indicate that the treatment of murabahah financing at KSPPS BMT Al Fatta, KSPPS Berkah Usaha Syariah, KSPPS Dana Syariah, KSPPS BMT Bina Muamalah Taawun located in Pemalang Regency is not fully in accordance with the murabahah accounting treatment in PSAK 102 which includes the recognition and measurement of murabahah. Meanwhile, presentation and disclosure are in accordance with PSAK 102.
Pengaruh Literasi Keuangan Yang Di Mediasi Oleh Perilaku Keuangan, Dan Kontribusi Pembiayaan Usaha Terhadap Kinerja Umkm (Studi Pada Sektor Kuliner Di Kota Bandar Lampung): Studi Pada Sektor Kuliner di Kota Bandar Lampung Melinia, Else; Suripto, Suripto; Harori, M. Iqbal
JURNAL ILMIAH ILMU ADMINISTRASI Vol. 14 No. 2 (2024): Jurnal Ilmiah Ilmu Administrasi
Publisher : UNIVERSITAS ISLAM SYEKH YUSUF

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33592/jiia.v14i2.4742

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh literasi keuangan yang dimediasi oleh perilaku keuangan, dan kontribusi pembiayaan usaha terhadap kinerja UMKM sektor kuliner di Kota Bandar Lampung. Jenis penelitian ini merupakan penelitian eksplanatori dengan pendekatan kuantitatif. Pengumpulan data dilakukan melalui penyebaran kuesioner secara offline. Populasi dalam penelitian ini adalah seluruh UMKM sektor kuliner di Kota Bandar Lampung dengan sampel yang dipilih menggunakan teknik purposive sampling. Jumlah sampel penelitian yang digunakan yakni sebanyak 100 UMKM. Dianalisis menggunakan alat pengolah data SmartPLS (Partial Least Square) dengan metode analisis SEM (Structural Equation Modeling). Hasil penelitian ini menunjukkan bahwa Literasi Keuangan, Perilaku Keuangan, dan Kontribusi Pembiayaan Usaha berpengaruh positif dan signifikan terhadap Kinerja UMKM, hal tersebut bermanfaat bagi pelaku UMKM diantaranya para pelaku usaha mengetahui manfaat dalam pengelolaan keuangan yang baik dan mampu mencatat seluruh transaksi keuangannya, selain itu dapat membantu pelaku UMKM untuk merencanakan serta mengatur keuangan yang dimiliki dengan lebih baik sesuai keadaan keuangan dan tujuan yang akan dicapai oleh UMKM, serta penting bagi kegiatan operasional usaha terutama bagi UMKM yang memiliki keterbatasan modal, dengan adanya fasilitas pembiayaan usaha dapat menjadi solusi untuk mendukung kapasitas dan produktifitas suatu usaha.  
Pengenalan Software Akuntansi Buku Warung untuk Kelompok UMKM dan PKK di Desa Iwul Kecamatan Parung Kabupaten Bogor Dicky, Muhamad; Noviani, Witria; Supandi, Yusuf; Ananda, Zakaria; Suripto, Suripto
El-Mujtama: Jurnal Pengabdian Masyarakat Vol 4 No 2 (2024): El-Mujtama: Jurnal Pengabdian Masyarakat
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmujtama.v4i2.6177

Abstract

This community service aims to analyze and contribute ideas regarding motivation and creativity in independent small businesses in Lengkong Barang village RT.001/003 Iwul-Parung Village, Bogor. Where MSMEs have a very important role in the development and growth of the Indonesian economy. The current phenomenon of the Industrial Revolution 4.0 has had a major impact on human civilization. This impact is felt not only in developed countries, but also in other developing countries. The method used is a descriptive method in delivering material directly through discussions/interviews regarding financial planning using applications. The conclusion of this community service is that assistance will be provided in recording through the BukuWarung application for the development of independent business actors and PKK groups in an effort to realize community welfare in Iwul-Parung Village, Bogor.
Does prudential capital reduce bank risk-taking? Empirical evidence from the Indonesian banks industry Salim, Agus; Suripto, Suripto
Jurnal Ekonomi & Studi Pembangunan Vol 24, No 1: April 2023
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jesp.v24i1.17696

Abstract

The implementation of macroprudential supervision, significantly tighter capital regulation in developing economies, has recently been debated, which focuses on reducing bank risk-taking and promoting financial stability in the banking sector. Our study investigates the impact of prudential capital on commercial bank risk-taking in Indonesia. We employed a GMM system approach to analyze bank and macro level data from 2004 to 2019. Our result confirms that appropriate capital regulations for reducing bank risk-taking are heterogeneous. Traditional capital ratios decrease bank risk-taking. However, the risk-based capital ratio shows an unexpected affirmative effect. Implementing macroprudential policy instruments of capital buffer effectively manages bank risk, and so does the regulatory capital pressure variable. The results are intimate for guiding commercial banks' risk management and capital effectiveness.
The role of investment for poverty alleviation in Yogyakarta: Evidence from logit regression Suripto, Suripto; Sukarniati, Lestari; Khasanah, Uswatun; Kurniawan, Mahrus Lutfi Adi; Istanti, Istanti
Jurnal Ekonomi & Studi Pembangunan Vol 25, No 1: April 2024
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jesp.v25i1.21060

Abstract

This article discusses the Solow-Romet theory of economic growth, aiming to explain the relationship between household poverty in the Province of Daerah Istimewa Yogyakarta (DIY) through investments in education, quality of life improvement, and health. The study examines various influence variables, including Non-Formal Education (XNF), Educational Scholarships (XBS), Protein Consumption (PK), Disease Prevention Costs (XL), Calorie Consumption (IK)), Health Insurance Variables (XAS ), and Food Security (XT) in assessing the poverty status of households in the Special Region of Yogyakarta in 2021. The estimation model employs a logit mode approach, using data from Susenas (National Socioeconomic) data for the Special Province of Yogyakarta, with a sample size of 4044 households. The findings of this study indicate that investments in non-formal education, school fees, and educational scholarships do not significantly affect family poverty status. However, increased investment in quality of life (such as calorie consumption) and health (including disease prevention and health insurance spending) will affect the poverty status of households in the Special Province of Yogyakarta in 2021.
Co-Authors A'isyah Salimah AA Sudharmawan, AA Abdul Latif Adam, PP Adi Gunawan Muhammad Adi Kurniawan , Mahrus Lutfi Afridayani Afridayani Agung P, Maulana Agus Salim Ali Imron Ali, Ade Saif Amalia, Cahya Ananda, Zakaria Andri Marfiana Angraini, Monica Dyah Anjelia, Viona Anton Anton Antonius Antonius Aprizal, Muhamad Dicky Apsariwigati, Anindita Argunanto, Argunanto Ari Hamzah, Ridwan Fauzi Ariani, Windy Novita Arifin, Deni Arum Wulandari Asaif, Jimly Majidi Asmau, Asmau Asrorudin, Ahmad Astanti, Arinda Asti Ismia, Ria Athfal, Azkal Azkiya Augustin, Lestari Aulia, Fina Hajar Awalia, Erly Nur Ayudia, Rosalina Azizah, Melati Nur Azizah, Suli Nur Azizah, Zahra Fitri Baity, Namira Nur Basia, Lusmino Bastiansyah, Dodi Budianto, Kukuh Damayanti Damayanti Dani Rahman Hakim, Dani Rahman Dany Prayoga Darsono Darsono Dasuki, Havid Dedi Ardianto Desri Ayu Puspita Dewi Amalia Dewi Permatasari Dicky, Muhamad Didik Setiawan Diniati, Herild Dujana, Lalu Muhammad Aby Dwi Sampurno, Wahyu Eko Prastyo Erfandi, Eli Erick Valentine Ernawati Ernawati ERNIN HIDAYATI Fachry Abda El Rahman Fajar, Nanda Kurnia Fajaryati, Hijroini Febriyanto, Muhammad Ikhsan Ferry Irawan Ferry P. Gultom, Ferry P. Firdaus Firdaus Fitriannisa, Eka Andita Genggelang, Feby Ayu Gustyas, Ovindha Hadi Rosid, Mufaat Halawa, Erimina Hamdy, Syaibatul Hamzah, M. Imron Harahap, Amin Hari Pambagiyo, Panggih Haris Faozan Harori, M Iqbal Harori, M. Iqbal Hartoyo Hartoyo Haryati, Septi Heri Triluqman Budisantoso Herry Kurniawan Hery Widijanto Hidayat, Edi Muhamad Hilman Ahyadi Hirmaleny, Yenny Holiawati Holiawati Holiawati, Holiawati Husin, Muhammad Anfield Artava I Gde Sukadana Ibraham, Diki Imam H Sasongko Iman, Agis Saeful Indasah Indrawahyu, May Leny Is’ad Agustina, Asfiah Ismail, Muhammad Taufiqi Ismono, Fransiskus Pawang Istanti Istanti, Istanti Iwhan Ariftian Zuhdi, Agus Jeni Wulandari Julianto, Muhamad Juna Sari Berutu Kherani, Evi Khoirudin, Rifki Kristiyanto, Kristiyanto Kurnia Asih, Dea Kussuyatmono Bagus Wardianto Laila Maghfuroh, Atika Lalu Japa, Lalu Lamsah, Lamsah Lestari Sukarniati, Lestari M Iqbal Harori M. Iqbal Harori M. Syamsul Maarif Madrois, Madrois Maemunah Maemunah Mahrus Lutfi Adi Kurniawan, Mahrus Lutfi Adi Mahwiyah, Mahwiyah Malik, Muhamad Abdul Manurung, Edison Hatoguan Manurung, Safaruddin Mashadi, Usamah Masrokhah , Siti Maulana Agung Pratama Maulana, Achmad Maulana, Ingga Meisya, Eveline Melda Suhita, Byba Melinia, Else Mubarok, Abdul Muhammad Fathur Rouf Hasan Muhammad Sulaiman Murdianingsih, Dian Ngadenin Ngadenin NGATIMIN, NGATIMIN Ningsih, Diah Wuriah Noorbaity Noorbaity Nopagia, Nopagia Novayadi, Nurmalinda Noviani, Witria Novita Sari Nur Aini Nur Khasanah, Nunik Nurhasanah Nurhasanah Nurjaman, Ulung Nurul Hasanah Oktavianto, Nanang Oktaviany, Firda Sari Ovindha Gustyas Pargito Pargito Pasaribu, Sony Heru Tua Permata, Diah Ayu Prasetya, Victor Prasetyo, Arif Hadi Pratama, Rico Aji Pratiwi, Adhitya Putri Prawiradikarta, Annisa Azzahra Herawan Prayoga, Dany Prayogi, Agung Prihandika, Galih Dwi Purba, Sofyan Helmi Purwatiningsih Purwatiningsih Puspitasari, Saras Meilia Putri, Meysya Rahayu, Rachmawati Noviana Rahmadania, Nanda Putri Izza Rahmadia Utami Syafitri Rahmawati Rahmawati Rahmawati, Rahmawati Ranjamandi, Aprinanto Rarasasi Ribka Redonoarsi Ria Puspitawati Rifyansyah, Ramadhan Rijaldi, Ferdy Rokhmawati, Siti Wulan Rosini, Iin Rudi Gunawan Ruhiyat, Endang Safar Nasir, Muhammad Safitri, Cindy Eka Safitri, Rinjani Yulia Samosir, Refina Tasari Saputri, Saputri Sari Dewi, Siti Ratna Sari, Danik Kurnia Sari, Diah Puspita Sari, Fitri A. Sari, Putri Indah Permata Sari, Rosita Purnama Sari, Wulan Nurdiana Sembiring, Rinawati Setyawan, Rai Rake Silvia Sari Sirait, Ebenezher Sri Hartutik Subayil, Lalu Suciati Muanifah Sugeng Purwanto Sugiyanto - Suhariyanti, Tri Suharmadi Suharmadi Suharsono, Yoyok Sulistio, Basuki Sunarti, Desi Supandi, Yusuf Supardiono, Supardiono Suprayogi Suprayogi Suprihno Suprihno, Suprihno Supriyanto Supriyanto Supriyanto, Yudi Surpiyanto Surpiyanto Susilawati, Susilawati Syafi'ah, Syafi'ah Syafitri, Rahmadia Utami Syamsuri Tomi Hadi Lestiyono Trianto, Cahyo Tutut Sumartini, Tutut Uci Turtusi, Muhammad Ulfa, Nurul Ulhaq Taufiqurrahman, Dhiya Wahyu Kurniawan Wahyudi Widodo Wahzudik, Niam Wardianto, K Bagus Wardokhi, Wardokhi Wijaya, Uki Budi Wijaya, Uki Budi Wijaya Winda Septiani Winingsih, Wiwi Wulan, Defina Andany Wulandari, Rosita Wulandari, Titin Juniar Wuriah, Diah Yandra Arkeman Yelvi Yelvi Yeyet Rohyati Yunus, Aditia D. Zahra, Indri Eliza Zakiyatun Nashihah, Ulfa Zuhairi, Zuhairi