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All Journal MANAJEMEN IKM: Jurnal Manajemen Pengembangan Industri Kecil Menengah SAINS MEDIKA : JURNAL KEDOKTERAN DAN KESEHATAN Jurnal Pendidikan Vokasi SEGMEN Jurnal Manajemen dan Bisnis REKA RACANA Jurnal Rekayasa Mesin Historia: Jurnal Pendidik dan Peneliti Sejarah JURNAL ILMIAH SOSIOLOGI (SOROT) KURVA S JURNAL MAHASISWA Proceeding International Conference on Information Technology and Business MAGISTRA Jurnal Agribisnis Indonesia (Journal of Indonesian Agribusiness) LOKABASA Journal of Natural Sciences and Mathematics Research Global Review of Islamic Economics and Business KEUNIS Graduasi: Jurnal Bisnis & Ekonomi AKRUAL: Jurnal Akuntansi Jurnal EMT KITA Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Sinergitas PkM & CSR KACANEGARA Jurnal Pengabdian pada Masyarakat JURNAL PENDIDIKAN TAMBUSAI Jurnal Basicedu JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) Legal Standing : Jurnal Ilmu Hukum EXPLORE Jurnal Lentera Pendidikan Pusat Penelitian LPPM UM Metro Jurnal Logistik Indonesia Majalah Ilmiah Bijak JURNAL SAINTIS Magisma: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Studi Guru dan Pembelajaran Joined Journal (Journal of Informatics Education JPPS (Jurnal Penelitian Pendidikan Sains) Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan ASSET: Jurnal Manajemen dan Bisnis Indonesian Journal of Global Health research Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Community Empowerment Journal of Electrical Engineering and Computer (JEECOM) Ekobis: Jurnal Ilmu Manajemen dan Akuntansi Prima Abdika: Jurnal Pengabdian Masyarakat EMTEKA: Jurnal Pendidikan Matematika Agricultural Science ABDI EQUATOR Jurnal Bisnis dan Kewirausahaan Journal of Applied Business, Taxation and Economics Reseach AJAD : Jurnal Pengabdian kepada Masyarakat AJARCDE (Asian Journal of Applied Research for Community Development and Empowerment) Prosiding Konferensi Nasional PKM-CSR POLICY, LAW, NOTARY AND REGULATORY ISSUES (POLRI) International Journal of Accounting & Finance in Asia Pasific Journal of International Conference Proceedings Jurnal Basicedu Jurnal Abdi Inovatif : Pengabdian kepada Masyarakat Jurnal Studi Ilmu Politik Jurnal Teknologi Ilmu Komputer Journal of Accounting Inquiry Jurnal Umum Pengabdian Masyarakat (JUPEMAS) Jurnal Penelitian Pendidikan Indonesia Jurnal Pengembangan Masyarakat Lokal Asian Journal of Social and Humanities Jurnal Agribisnis Wijaya Putra Surabaya AGRIWITAS Humaniorum Journal TANJAK : Jurnal Pengabdian Kepada Masyarakat JESICA INOVTEK Polbeng - Seri Informatika Jurnal Rekayasa Mesin Jurnal Ilmiah Pendidikan Citra Bakti PAEDAGOGIE
Heri Susanto
Universitas Wijaya Kusuma Surabaya
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Pengaruh Pajak Hotel, Pajak Restoran, Pajak Hiburan, dan Pajak Reklame terhadap Pendapatan Asli Daerah Kota Bogor Azis, Nia Fakhriyah; Susanto, Heri; Yulia, Iis Anisa
Jurnal EMT KITA Vol 8 No 4 (2024): OCTOBER 2024
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v8i4.2942

Abstract

This research aims to analyze the influence of Hotel Tax, Restaurant Tax, Entertainment Tax, and Advertisement Tax on Regional Original Income in the City of Bogor. The sample used in this research consists of data from the last 10 years, from 2014 to 2023. Data was collected using a purposive sampling method, and hypothesis testing was conducted using Multiple Linear Regression Analysis. The results of this research show that Hotel Tax has a significant effect on Regional Original Income, Restaurant Tax has a significant effect on Regional Original Income, Entertainment Tax has a significant effect on Regional Original Income, and Advertisement Tax has a significant effect on Regional Original Income. Furthermore, Hotel Tax, Restaurant Tax, Entertainment Tax, and Advertisement Tax have a simultaneous effect on Regional Original Income
PELATIHAN PENYUSUNAN LAPORAN KEUANGAN BERBASIS AKUNTANSI LINGKUNGAN PADA UKM DI KOTA DAN KABUPATEN BOGOR Susanto, Heri; Wahidhani, Eha Hasni; Mutmainah, Isbandriyati; Yulia, Iis Anisa; Marnilin, Feni; Maad, Faizal
Jurnal Abdi Inovatif : Pengabdian kepada Masyarakat Vol. 1 No. 1 (2022): Jurnal Abdi Inovatif : Pengabdian kepada Masyarakat
Publisher : Universitas Nusa Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (711.874 KB) | DOI: 10.31938/jai.v1i1.396

Abstract

Abstract Community service is one of the three activities of the Tri Dharma of Higher Education which in its implementation involves all the academic community of higher education. In 2021, the Lecturer Team of the Faculty of Economics and Business will hold Community Service activities with the theme of Training in the preparation of environmental accounting-based financial reports for SMEs (Small and Medium Enterprises) in the City and Regency of Bogor. This theme is important considering that there are externalities from the company's business activities that have not been fully understood, known and responded to by business actors, especially SMEs. Community service activities are carried out with three methods, namely counseling, training, and making simple accounting applications for the preparation of environmental accounting-based financial reports that can be used by business actors who become community service suggestions. Based on the information obtained during the training, it was known that SME participants have not implemented environmental accounting-based financial reports in their business activities, so their understanding of the importance of environmental accounting and its application is very limited. Participants were very enthusiastic because the training could open their horizons and thoughts about good and correct bookkeeping. SME participants are expected to be able to compile financial reports even though they are still in a simple form. In addition, SMEs are more concerned about the environment both internally and externally and can choose raw materials for production and products that are environmentally friendly. AbstrakPengabdian pada masyarakat merupakan salah satu dari tiga kegiatan Tri Dharma Perguruan Tinggi yang dalam pelaksanaannya melibatkan semua civitas akademika perguruan tinggi. Tahun 2021, Tim Dosen Fakultas Ekonomi dan Bisnis menyelenggarakan kegiatan Pengabdian pada Masyarakat dengan tema Pelatihan penyusunan laporan keuangan berbasis akuntansi lingkungan pada  UKM (Usaha Kecil dan Menengah) di Kota dan Kabupaten Bogor. Tema ini penting mengingat adanya eksternalitas dari kegiatan bisnis perusahaan yang belum sepenuhnya dipahami, diketahui dan direspon oleh para pelaku usaha khususnya UKM. Kegiatan pengabdian masyarakat dilaksanakan dengan tiga metode, yaitu penyuluhan, pelatihan, dan pembuatan aplikasi akuntansi sederhana untuk penyusunan laporan keuangan berbasis akuntansi lingkungan yang dapat digunakan oleh pelaku usaha yang menjadi saran pengabdian masyarakat. Berdasarkan informasi yang diperoleh saat pelatihan, diketahui bahwa peserta UKM belum menerapkan laporan keuangan berbasis akuntansi lingkungan dalam kegiatan usahanya, sehingga pemahaman tentang pentingnya akuntansi lingkungan dan penerapannya sangat terbatas. Peserta sangat antusias karena pelatihan tersebut dapat membuka wawasan dan pemikiran mereka mengenai pembukuan yang baik dan benar. Peserta UKM diharapkan dapat menyusun laporan keuangan walaupun masih dalam bentuk sederhana. Selain itu pelaku UKM lebih peduli terhadap lingkungan baik internal maupun eksternal serta dapat memilih bahan baku untuk produksi dan produk yang ramah lingkungan.
PERAN INTELLECTUAL CAPITAL PADA KEUNGGULAN KOMPETITIF UMKM MELALUI PEROLEHAN SUMBER DAYA (Studi Pada UMKM Souvenir Di Solo Raya) Rosita, Rosita; Susanto, Heri; Kusasih, Ida Ayu Kade Rachmawati; Wulandari, Amy; Ardi, Rudi Prasetyo
EKOBIS Vol 11 No 2 (2023)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v11i2.1266

Abstract

MSMEs should have the resources to survive and develop in the long term. The resources required can be tangible or intangible resources. This research examines the influence of the owner's Intellectual Capital (IC) on the acquisition of resources which will then influence sustainable competitive advantage. The respondents used were MSMEs making wooden souvenirs from 7 cities, namely Surakarta, Sragen, Sukoharjo, Wonogiri, Klaten, Boyolali and Karanganyar. From the 120 MSMEs who were respondents, the results showed that Intellectual Capital had a significant effect on sustainable competitive advantage, Intellectual Capital had a significant effect on Resource Acquisition, Resource acquisition had a significant effect on sustainable competitive advantage, and Intellectual Capital (IC) through resource acquisition had no significant effect towards Sustainable Competitive Advantage.
Knowledge Management Dosen Terhadap Kompetensi Mahasiswa Akuntansi Pada Perguruan Tinggi Rosita, Rosita; Susanto, Heri; Kade R.K., Ida Ayu; Wulandari, Amy
Jurnal Bisnis dan Kewirausahaan Vol 16 No 2 (2023): Jurnal Bisnis dan Kewirausahaan
Publisher : Fakultas Ekonomi - Universitas Setia Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31001/jbk.v16i2.2252

Abstract

Permasalahan kompetensi akuntansi dalam proses pembelajaran pasca pandemi Covid-19 saat ini masih perlu perhatian. Penelitian-penelitian yang berkaitan dengan isu kompetensi pembelajaran akuntansi dimasa pandemi Covid-19 sudah banyak diteliti. Tetapi penelitian tersebut lebih banyak melihat dari sisi motivasi belajar, pengetahuan, ketrampilan, IPK, sikap mahasiswa, minat mahasiswa dan kemampuan mahasiswa dalam beradaptasi ditengah pandemi. Pada aspek dosen sebagai tenaga pengajar belum banyak dieksplorasi. Banyak penelitian belum melihat knowledge management dosen dalam beradaptasi dengan pembelajaran online, bagaimana kemampuan konseptual, situasional, instruksional dan penguasaaan teknologi pembelajaran online. Langkah awal dari penelitian ini adalah mengumpulkan data-data yang berhubungan dengan obyek yang akan digunakan sebagai sample yaitu dosen perguruan tinggi jurusan akuntansi di DI YOGYAKARTA. Selanjutnya akan melakukan observasi dan penyebaran kuisioner sebagai sarana untuk memperoleh data yang akan diolah dan dianalisis dengan menggunakan teknik analisis regresi. Hasil penelitian pemahaman TIK dosen tidak signifikan berpengaruh terhadap kompetensi mahasiswa sedangkan variabel sikap dosen dan personil KM berpengaruh signifikan terhadap kompetensi mahasiswa.
Peran Full Cost Recovery dalam Penentuan Tarif Desa Wisata: Studi Kasus pada BUMDes Susanto, Heri; Rosita, Rosita; Hidayat, Riskin; Kade R.K., Ida Ayu
Jurnal Bisnis dan Kewirausahaan Vol 17 No 1 (2024): Jurnal Bisnis dan Kewirausahaan
Publisher : Fakultas Ekonomi - Universitas Setia Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31001/jbk.v17i1.2468

Abstract

This study aims to analyze the tariff determination in Village Owned Enterprises (BUMDes) based on Full Cost Recovery (FCR) methods and its impact on the rural community. The research was conducted in Tourism Village, Daerah Istimewa Yogyakarta, representing the implementation of BUMDes tariff policies. This study will explore the factors influencing tariff setting and examine the economic and social implications at the local community level in the context of a tourism-oriented village enterprise. By utilizing a Full Cost Recovery approach, the research encompasses both direct and indirect costs associated with the services provided by the Village Owned Enterprises. The various factors that impact tariff setting, including operational costs, community expectations, and market demand. Additionally, it will evaluate the broader economic and social effects of these tariffs on the local population, assessing whether they enhance or hinder community well-being. By focusing on a tourism-centric village, this research seeks to provide a nuanced understanding of how Full Cost Recovery principles can be effectively applied in rural settings. The findings are expected to contribute valuable insights into the tariff-setting processes within similar communities and inform policymakers on strategies to balance economic sustainability with social equity.
Effect Of Profitability, Leverage, Firm Size On Tax Avoidance : Case study on Banking Companies Listed on the IDX 2023 Period Gumelar, Aprijal; Susanto, Heri; Sukayat, Harmoko
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 3 (2024): JIAKES Edisi Juni 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i3.1435

Abstract

This study certainly aims to be able to test and analyze how much influence profitability, leverage, firm size has on tax avoidance with a case study of banking companies listed on the Indonesian Stock Exchange (IDX) period 2023. This form of research uses a causal associative approach method with a quantitative approach. The data was collected using purposive sampling method (according to certain criteria). The analysis carried out uses quantitative descriptive analysis method, classical assumption test, multiple regression, hypothesis testing, simultaneous test and coefficient of determination. The results of this study are partial or T test shows that profitability and leverage affect tax avoidance. While company size has no effect on tax avoidance. However, together or simultaneously shows that profitability, leverage, firm size have an effect on tax avoidance (case study on banking companies listed on IDX for the period 2023). Keywords: Profitability, leverage, firm size, tax avoidance
The Role of Good Corporate Governance on Hospital Performance During Covid-19 Susanto, Heri; Sirait, Afni; Maheresmi, Handani; Zuhrohtun, Zuhrohtun
Journal of International Conference Proceedings Vol 6, No 6 (2023): 2023 WIMAYA Yogyakarta Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i6.2845

Abstract

This study focuses on the role of corporate governance in mediating the relationship between the public sector, specifically government-owned hospitals, and financial performance during the COVID-19 pandemic. While there is existing research on corporate governance, there is limited attention given to the public sector and government hospitals in the context of the pandemic. The study highlights government hospitals as they are on the front lines of healthcare services during the pandemic and have experienced a significant influx of patients, particularly in COVID-19 referral hospitals. This has created financial challenges for hospitals, with increased workloads and disrupted cash flows. The objective of this study is to determine the extent to which corporate governance can help manage the financial difficulties faced by government hospitals during the pandemic. The findings of this research are expected to provide valuable insights for the government and hospital managers, aiding in the improvement of corporate governance and financial performance during emergencies such as the COVID-19 pandemic.
BUDIDAYA BELUT SAWAH: PENGEMBANGAN DAN PENGELOLAAN USAHA UNTUK KELOMPOK SISKAMLING DI KABUPATEN GRESIK Syahrial, Ramon; Daryanto, Didik; Iswoyo, Andi; Susanto, Heri
Prosiding Konferensi Nasional Pengabdian Kepada Masyarakat dan Corporate Social Responsibility (PKM-CSR) Vol 6 (2023): INOVASI PERGURUAN TINGGI & PERAN DUNIA INDUSTRI DALAM PENGUATAN EKOSISTEM DIGITAL & EK
Publisher : Asosiasi Sinergi Pengabdi dan Pemberdaya Indonesia (ASPPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37695/pkmcsr.v6i0.2220

Abstract

Mitra dalam program pemberdayaan masyarakat ini adalah Kelompok Siskamling di Desa Cagakagung Kecamatan Cerme Kabupaten Gresik. Tujuan program ini adalah untuk memberdayakan anggota mitra guna meningkatkan pendapatan lingkungan dari pengembangan usaha. Permasalahan yang dihadapi mitra yaitu: aktivitas mitra dalam menjaga keamanan lingkungan masih sebatas bermain di pos jaga dan keliling ronda, potensi selokan air yang tidak berfungsi dan belum dimanfaatkan, pendapatan lingkungan hanya dari iuran warga, dan warga belum memiliki usaha sampingan. Solusi yang ditawarkan dalam program ini antara lain; memberikan sosialisasi keamanan lingkungan bersama Polsek Cerme, pengembangan usaha bersama budidaya belut sawah untuk meningkatkan pendapatan warga, peningkatan kemampuan pemasaran dan keuangan usaha bersama dan peningkatan keterampilan pengolahan pasca panen. Metode pelaksanaan program ini adalah melalui sosialisasi, pelatihan, pendampingan dan kemitraan. Hasil pelaksanaan program ini yaitu pelaksanaan pelatihan budidaya belut sawah memberikan pemahaman dan keterampilan yang penting bagi peserta dalam mengelola kolam belut sawah secara efektif. Para peserta mendapatkan pengetahuan tentang pemilihan bibit, penyiapan lahan, manajemen lingkungan, pemberian pakan, pengendalian hama dan penyakit, serta aspek bisnis budidaya belut. Sesi praktik di lapangan memberikan pengalaman langsung, memperkuat keterampilan praktis, dan meningkatkan pemahaman tentang aspek-aspek teknis budidaya belut sawah. Dampak dari kegiatan ini antara yaitu peningkatan kemampuan mitra dalam menyiapkan lahan kolam, pemilihan dan pemijahan bibit belut, pembuatan pakan belut, dan budidaya sebesar 30% yang diukur melalui pengamatan tim pelaksana dan tanya jawab langsung kepada peserta pasca pelatihan.
PEMBELAJARAN LANGSUNG UNTUK MELIHAT PERSEPSI DAN PREFERENSI KONSUMEN YANG BERPENGARUH DOMINAN TERHADAP KEPUTUSAN PEMBELIAN BUAH LOKAL DAN IMPOR DI HOKKY BUAH PANGLIMA SUDIRMAN- SURABAYA Adin, Marta; Susanto, Heri
JURNAL LENTERA [PENDIDIKAN PUSAT PENELITIAN LPPM UM METRO] Vol 8, No 2 (2023): Volume 8 No. 2 Desember 2023
Publisher : Lembaga Penelitian UM Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jlpp.v8i2.3084

Abstract

THE ROLE OF RESOURCE EFFICIENCY IN MODERATING THE INFLUENCE OF FIRM FUNDAMENTALS ON DIVIDEND POLICY Hidayat, Riskin; Rosita, Rosita; Susanto, Heri
KEUNIS Vol. 12 No. 2 (2024): JULY 2024
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v12i2.5602

Abstract

This research aims to examine the role of resource efficiency as a measure of the activity ratio in moderating the influence of firm fundamentals as measured by profitability and debt policy. Resource efficiency in this research is grouped into two, namely efficient and inefficient companies. The population of this research are companies incorporated in the Kompas 100 Index listed on the Indonesia Stock Exchange. The sampling technique uses purposive sampling, with the criteria that companies indexed by Kompas 100 during the period 2018-2022 consistently and pay dividends. Based on the sampling results, there are 42 companies that meet the criteria, so the number of observations in this research is 210.The data analysis technique uses moderation regression. The results showed that profitability has a significant positive influence on dividend policy, but debt policy has a negative and insignificant influence on dividend policy. Resource efficiency proxied by 1-TATO is able to moderate the influence of profitability and debt policy with dividend policy. From the results of this research, it means that resource efficiency has an important role for companies in determining the firm's dividend policy.
Co-Authors A.A. Ketut Agung Cahyawan W Abdul Muis Adin, Marta Aditya Wicaksono administrator, administrator Afridon, M Agus Susilo Agustiawan Ahmad Guntur Alfianto Ahmad Muhibbin Akmal, Helmi Alfa Ridwan, Rofil Alvian Alvin Mubarok Andi Asmara, Andi Andi Iswoyo, Andi Andika, Febri Dwi Andri Krisna Dianto Anggita, Sheilla Rully Anisa Yulia, Iis Anna Fitriani Ardi, Rudi Prasetyo Arief Daryanto Arti Sufianti Azis, Nia Fakhriyah Bambang Hariyadi Bambang Sapto Utomo Bertasari, Meilani Bete, Dominggas Budi Murtiyasa Budi W, Purwanto Budiwan, Adi Cahyono, Erry Chodidjah Chodidjah Choirul Anam AM Diponegoro Darmanto, Heri Darmawan, Erik Daryanto, Didik de deus Araujo, Novenia Agustina Dedi Kurniawan Dewa, Aditya Dewi Fitrianti Dianto, Aris Agus Djauhar Arifin Dwi Soelaksono, Ari Edi, Mohammad Edijanti Goenarwo Emalia, Elena Sandra Endang Fauziati Ersis Warmansyah Abbas Faisol Humaidi Faizal Maad Faulina, Imaniar Fauzi, Kms. M. Amin Fitria Salsabilla Irzayana Fitriyani, Nunik Ina Gede Kamajaya, Gede Gumelar, Aprijal Gupron, Fiqri Romadhonal Hadi Oetomo Hadi Suyono Hafizh, Fauzhiyah Hamidah Hendrarini Hardiansyah, Muhammad Rifandi Harsono Harsono Heni Hendrawati Hidayat, Hana Safira Husaini, Ahlan Idhoh Fitriana, Nisa Hafi Indro Herry Mulyanto Iqbal, Mohhamad Isbandriyati Mutmainah Ismed, Mohamad Iwan Setiawan Jaka Darmawan Jamal Jamal Jubandi, Hendrikus Kade R.K., Ida Ayu Kemala, Ratih Khairudin Syah Khoiruddin Bashori Kunti Sunaryo Kurniasari, Dwiyana Anela Kusasih, Ida Ayu Kade Rachmawati Kusharyanti Kusharyanti Lien Maulina Madlazim Madlazim Maheresmi, Handani Mahfudi, Ahmad Zaid Malia, Rani Putri Maradidya, Alfistia Marita Marita, Marita Marnilin, Feni Maryadi Maryadi Marzuarman, Marzuarman Masduki Misbach Fuady, Misbach Mohammad Yusuf, Mohammad Muhammad Arifin Mulia, Agus Prana Mulyanto, Indro Hery Murib, Pendison Mutiani Mutiani Nafisah, Thohirotun Nazri, M. Nazrina Zuryani Nina Ariesta Nugraha, Agung Tri Nuraini Aisiyah Nurkhasanah, Nopi Oktiana, Puja Erwinda Permata, Shynta Prabowo, Susilo Dwi Pranamulia, Agus Pujiono Pujiono Purnama, Saleh Putra, Mulyana Gustira Putri, Maulidia R.G., Fiqri Rachmawati, Ida Ayu Kade Raden Mohamad Herdian Bhakti Rahayu, Deasy Tri Rahmat Irawan Rahmawati, Masnunanh Ramadhan, M. Zaki Nawaf Retno, Deddy Purnomo Retno, Deddy Purnomo Riskin Hidayat Risqi Firdaus Setiawan Roesfian, Erfin Rosita Rosita Rosita Rukmawan, Agus Rumna Rumna, Rumna Rusdiana, Ninanesia Rusidi, Rusidi Rusman, Hedar Sabdu, Safrianus Samara, Yeni Saputra, Adimas Budi Saputri, Evieana Riesty Sinaulan, Ramlani Lina Sirait, Afni Situmorang, Nina Zulida Solihin, Lalu Sri Astuti Sri Juni Woro Astuti Sri Luna Murdianingrum, Sri Luna Sri Wahyuni Subkhi, Ahmad Sudiyatno Sudiyatno Sukayat, Harmoko Suparto Suparto Supriyanto Supriyanto Suwarnata, Anak Agung Eka Suyatmini Suyatmini Suyatno Suyatno Syaharuddin Syahrial, Ramon Syindau Abdillah, M. Andrian Teddy Chandra Tiara Mega Kusuma Udin, Imamul Bahak Usman Usman Wahidhani, Eha Hasni Wawan Kurniawan Wicaksono, Crescentiano Agung Widjaja, Ichwan Rachmanu Wulandari, Amy Wulandari, Herlina Tri Yanto, Dwi Yanto, Dwi Yedida Yosananto, Yedida Yulia, Iis Anisa Yuliana, Dhea Arsinta Yunianti, Nina Yuniarto, Andriono Eko Yunus Arifien Yurinisa, Alifa Zuhrohtun Zuhrohtun Zulkifli Zulkifli, Kiky