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Penyusunan dan Pelaporan Anggaran Pembangunan pada Dinas Pekerjaan Umum dan Penataan Ruang Kota Bogor Melati, Citra; Suwarno, Suwarno
Jurnal Aplikasi Bisnis Kesatuan Vol. 2 No. 3 (2022): JABKES Edisi Desember 2022
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v2i3.1520

Abstract

Anggaran merupakan rencana kegiatan yang dilaksanakan oleh suatu organisasi ataupun perorangan untuk masa yang akan datang dalam jangka waktu tertentu dan dinyatakan dalam satuan uang. Penyusunan anggaran dilakukan untuk menyempurnakan rencana yang telah disusun karena dengan anggaran menjadi lebih jelas dan nyata terlihat. Tujuan Riset ini adalah untuk mengevaluasi anggaran pembangunan yang dilakukan secara berkala dan sistematis. Evaluasi ini dilakukan untuk mengetahui proses penyusunan dan pelaporan anggaran pembangunan pada Dinas Pekerjaan Umum dan Penataan Ruang (PUPR) Kota Bogor apakah telah sesuai dengan Peraturan Perundang-undangan yang berlaku. Evaluasi dilakukan dengan membandingkan antara praktik penyusunan dan pelaporan anggaran dengan ketentuan penyusunan dan pelaporan anggaran dalam Peraturan Perundang-Undangan. Hasil Riset ini menunjukkan bahwa penyusunan dan pelaporan anggaran pembangunan pada Dinas Pekerjaan umum dan penataan Ruang (PUPR) Kota Bogor telah sesuai dengan Kepmendagri Nomor 050-3708 Tahun 2020 Tentang Hasil Verifikasi dan Validasi Pemutakhiran Klasifikasi, Kodefikasi, dan Nomenklatur Perencanaan Pembangunan dan Keuangan Daerah. Keywords : Penyusunan dan Pelaporan Anggaran
Penerapan Akuntansi Imbalan Kerja Jangka Pendek Pada PT Pendidikan Maritim Dan Logistik Indonesia Agustiani, Santi; Rosita, Siti Ita; Suwarno, Suwarno
Jurnal Aplikasi Bisnis Kesatuan Vol. 4 No. 2 (2024): JABKES Edisi Agustus 2024
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v4i2.1917

Abstract

      Short-term employment remuneration is a work reward (other than a vacancy) that is expected to be completed entirely before 12 months after the end of the annual reporting period in which the employee provides the related services. The forms of remuneration for short-term work include salaries, benefits and bonuses.The purpose of preparation of this final task is to be able to know the recognition/measurement and presentation of short-term work remuneration as well as whether the application of the accounting of short term work compensation in PT PMLI has been in accordance with PSAK 24 on work reward. The results of the discussion showed that the measurement of short-term work remuneration (wages and benefits) for the staff member of PKWT (Specified-Time Work Agreement) is determined on the basis of contracts and employment regulations. Employment remuneration is recognised after the employee has completed the work and is recorded in the KSMU (Business Partnership) Labour and Labour account. Subsequently, the work remuneration will be presented on the operating burden on the loss profit report. It can be concluded that the application of short-term remuneration accounting to PT. PMLI has been in accordance with PSAK 24 on Employment Compensation.   Keywords: short-term remuneration accounting, PSAK 24
Perceived Organization Support and Work Engagement toward Employee Performance with Motivation as Mediating Variable Suwarno, Suwarno; Kesuma, Indrawati Mara; Aprianto, Ronal; Anggraini, Susia; Nuraini, Betti; Paleni, Herman; Surajiyo, Surajiyo
Journal of Business Management and Economic Development Том 1 № 02 (2023): Journal of Business Management and Economic Development
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jbmed.v1i02.136

Abstract

PT. Pos Indonesia is a company that is State-Owned Enterprise (BUMN) engaged in courier services, logistics and financial services throughout Indonesia. This study aims to determine the perception of organizational support and work involvement on performance with motivation as a mediating variable. The research method used is quantitative and the sample in this study is 33 employees at PT. Pos Indonesia Lubuklinggau and collected 33 respondent questionnaires. The data analysis technique uses SEM Partial least squares with the help of the smart PLS 3.2.9 application to collect data using a questionnaire. The results of this study indicate 1. Perceived organization support has a positive but not significant effect on motivation 2. Work engagement has a positive and significant effect on motivation 3. Perceived organization support has a positive and significant effect on performance 4. Work engagement has a positive and significant effect on motivation 5 Motivation has a positive and significant effect on motivation significant to performance 6. Motivation cannot mediate perceived organizational support on performance 7. Motivation has been shown to mediate work engagement on performance.
PERUBAHAN POLA PENCAHARIAN NAFKAH DALAM KAITANNYA DENGAN PERSEPSI MASYARAKAT PEDALAMAN TERHADAP PENDIDIKAN Suwarno, Suwarno
Jurnal Economia Vol 8, No 2: October 2012
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (213.549 KB) | DOI: 10.21831/economia.v8i2.1226

Abstract

Abstract: Changes in subsistence patterns in relation to the perception of rural communities towards education. This study aims to describe the pattern of subsistence in rural communities before and after roads and bridges built, and a shift in the perception of rural communities towards education before and after the construction of infrastructure. The phenomenological perspective qualitative research was conducted on Bakumpai people in Tumbang Samba Central Kalimantan. Data collection techniques include in-depth interviews and participatory observation. The study found that after roads and bridges were built, the people did not anymore work in illegal logging, illegal gold mining, in Prau Kelotok, but they changed working in the field of travelling, transportation of goods, trade, agriculture and horticulture, freshwater (rivers) fisheries, and other services; there was a growing awareness in public perception that children need to be more intelligent and being educated in higher school level to seek knowledge in the hope of being useful person to the society, the nation, and the country. Keywords: Subsistence Patterns, Education, Rural Community Abstrak: Perubahan pola pencaharian nafkah dalam kaitannya dengan persepsi masyarakat pedalaman terhadap pendidikan. Penelitian ini bertujuan mendeskripsikan pola pencaharian nafkah masyarakat pedalaman sebelum dan sesudah dibangun jalan raya dan jembatan, dan pergeseran persepsi masyarakat pedalaman terhadap pendidikan sebelum dan setelah adanya pembangunan infrastruktur. Penelitian kualitatif perspektif fenomenologi ini dilakukan pada kelompok masyarakat Bakumpai di Tumbang Samba Kalimantan Tengah. Teknik pengambilan data meliputi pengamatan partisipasi dan wawancara mendalam. Penelitian menemukan bahwa setelah infrastruktur jalan dan jembatan dibangun, masyarakat tidak lagi sebagai penebang kayu illegal, bekerja di penambangan emas illegal, bekerja di prau kelotok, tetapi mereka beralih bekerja di bidang travel, angkutan barang, bekerja pada sektor perdagangan, pertanian dan perkebunan, perikanan air tawar (sungai), dan jasa lainnya; persepsi masyarakat sudah tumbuh kesadaran bahwa anak harus lebih cerdas, lebih tinggi bersekolah guna mencari ilmu dengan harapan menjadi orang yang berguna bagi masyarakat, bangsa, dan negara. Kata Kunci: Pola Pencaharian Nafkah, Pendidikan, Masyarakat Pedalaman
PENGEMBANGAN BISNIS KOPERASI SYARIAH MELALUI PELATIHAN DAN PENDAMPINGAN PELAKSANAAN PRINSIP SYARIAH, DASAR MUAMALAH MALIYAH Umaimah, Umaimah; Krishnawati, Wenti; Tumirin, Tumirin; suwarno, Suwarno; Aska, Ara Faridah Nur Sausan
Jurnal Pengabdian Masyarakat dan Lingkungan Vol 1 No 2 (2023): Jurnal Pengabdian Masyarakat dan Lingkungan (JPML)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jpml.v1i2.4882

Abstract

The purpose of this activity is to increase knowledge and compliance with sharia principles and develop cooperative business at Baitut Tamwil Muhammadiyah AL DAII. This activity program is supported by Semen Indonesia's Corporate Social Responsibility (CSR) program. The implementation of these activities is carried out by holding training and mentoring on sharia principles, basic training on muamalah Maliyah and DSN MUI fatwas according to Islamic principles. Sharia principles training activities were carried out on Wednesday, 24 August 2022. The Basic Muamalah Maliyah & DSN MUI Fatwa Training was carried out by involving 3 (three) members of Baitut Tamwil Muhammadiyah AL DAII which was organized by DSN MUI.
PENGUATAN USAHA MIKRO KECIL MELALUI PELATIHAN DAN PENDAMPINGAN AKUNTANSI PERPAJAKAN DAN AKSES PERMODALAN Umaimah, Umaimah; Suwarno, Suwarno
Jurnal Pengabdian Masyarakat dan Lingkungan Vol 2 No 1 (2023): Jurnal Pengabdian Masyarakat dan Lingkungan (JPML)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jpml.v2i1.6054

Abstract

The purpose of this activity is to strengthen Small Micro Enterprises (SME) in Dukuhkembar Village, Gresik Regency. Strengthening is carried out through training and mentoring so that the performance of the assisted SMEs is getting better and contributing to income, family welfare and all villagers. The initial data obtained regarding the problems of business actors in the village are; First, business actors still do not understand business financial records, there is no separation between business and personal finances. As a result, the determination of production costs, selling prices and profit calculations cannot be carried out; secondly understanding of tax obligations such as tax reporting for micro and small business actors is very minimal; the third is limited access to capital for business development. The solution in efforts to strengthen businesses is by: (1) conducting accounting training for micro and small businesses, (2) Training on financial administration & tax administration (3) Training on access to capital. After the training, monitoring, evaluation and assistance will be continued. The results obtained from this service program are strengthening businesses in 14 micro-small businesses in Dukuhkembar Village with skills in financial management, taxation, and access to capital so that businesses can grow and develop.
IMPLEMENTASI APLIKASI “SIAS / SISTEM INFORMASI AKUNTANSI SEKOLAH” DALAM PENYUSUNAN LAPORAN KEUANGAN SEKOLAH MUHAMMADIYAH DI KABUPATEN BOJONEGORO Syaiful, Syaiful; Anugrah, Indra Gita; Aufa, Muhammad; Tumirin, Tumirin; Suwarno, Suwarno
Jurnal Pengabdian Masyarakat dan Lingkungan Vol 2 No 2 (2024): Jurnal Pengabdian Masyarakat dan Lingkungan (JPML)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jpml.v2i2.7320

Abstract

Community service activities aim to provide understanding and skills for the Muhammadiyah School Treasurer in Bojonegoro Regency regarding the preparation of financial reports using the "SIAS / School Accounting Information System" application. Community Service begins by giving a pre-test to participants so that the presenter can find out to what extent the material or materials to be taught have been mastered by participants regarding asset management. The next stage is counseling about the use of the application. The final stage is the final evaluation / post-test which is used to determine participants' understanding of the material that has been provided. The methods used in service activities are lectures, training and assistance in using the SIAS application. The result of this service is to provide literacy to Muhammadiyah School Treasurers so they are able to understand and apply the use of the SIAS application so that in the future they can organize and manage finances properly and correctly. This activity provides positive value in terms of effectiveness and efficiency in managing school finances.
Product Quality, Brand Image and Brand Trust Towards Customer Satisfaction of Telkomsel SIM Card Users in Lubuklinggau City Nurlael, Sarifa; Aprianto, Ronal; Rabeta, Yulpa; Suwarno, Suwarno; Kesuma, Indrawati Mara
Journal Of Accounting Management Business And International Research Vol 1, No 2 (2022): October 2022
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (335.954 KB) | DOI: 10.57235/jambuair.v1i2.13

Abstract

This study aims to determine the influence of product quality, brand image and brand trust on customer satisfaction of Telkomsel SIM card users in Lubuklinggau city. In this study, data collection was carried out by distributing questionnaires to 80 respondents of Telkomsel customers in Lubuklinggau city using the incidental sampling method to find out respondents' responses to existing variables. The analysis was carried out using the Structural Equation Modeling (SEM) method based on partial least squares (PLS). The results of the analysis show that product quality has a positive and significant effect on telkomsel sim customer satisfaction, brand image has a positive and significant effect on telkomsel sim customer satisfaction. And the brand trust variable has a positive and significant effect on the satisfaction of TelkomseI SIM card handling.
Pengaruh Struktur Modal, Profitabilitas, Ukuran Perusahaan Terhadap Nilai Perusahaan Wicaksana, Fahmi Adrian Wira; Suwarno, Suwarno
Journal of Culture Accounting and Auditing Vol 3 No 1 (2024)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v3i1.7804

Abstract

This study aims to examine the effect of Capital Structure, Profitability, and Company Size on the Value of Companies engaged in the automotive sector which listed on the Indonesia Stock Exchange during 2018-2020. This research itself uses quantitative methods and uses secondary data as a source of data to be processed. The technique used in this research is purposive sampling and obtained a sample of 84 from 28 LQ45 companies. The data used in this study is secondary data form the documents.Data analysis using multiple linear regression analysis. The results of this study indicate that the capital structure has no effect on firm value. Profitability has a positive and significant affect on firm value. Firm size has no effect on firm value. Type of Paper: Empirical Keywords: Capital Structure,Profitability,Firm Size,Firm Value.
Pengaruh Konservatisme Akuntansi, Tata Kelola Perusahaan Dan Struktur Kepemilikan Terhadap Efisiensi Investasi Fitriyah, Lailatul; Suwarno, Suwarno
Journal of Culture Accounting and Auditing Vol 3 No 1 (2024)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v3i1.7713

Abstract

This research aims to examine the effect of accounting conservatism, corporate governance and ownership structure on investment efficiency in financial companies listed on the Indonesia Stock Exchange during the period 2017-2019. The sample of this study was selected by using purposive sampling and obtained as many as 114 data with 38 companies per year. The hypothesis testing in this study using multiple linear regression model. Partially, the results indicates that managerial ownership has an effect on investment efficiency. While the other four variables, namely accounting conservatism, independent commissioners, audit committees, and institutional ownership have no effect on investment efficiency.
Co-Authors A. Hairmansis A.A. Ketut Agung Cahyawan W Abdul Halik Abdul Rahim Abdul Syani Abdur Rahim, Abdur Adi, Handaru Indrian Sasmito Adiputra, Dede Kurnia Adlani, Nazri Afdhila, Dila Agnes Theresia Soelih Estoepangestie Agung Riyadi Agus Budiman Agus Junaidi Agusta Dian Ellina Agustiani, Santi Ahmad Dadang Ahmad Taufik Ahmadi Irmansyah Lubis Aini, Afifah Nur Akbar, Daniswara Irwanza Akbar, Novrizal Aksono HP., Eduardus Bimo Al Abza, M.Thohar Al arif, Mohammad Anam Alanindra Saputra Alaydrus, Nurhusin Alexander, Rico Alfarizi, Tito Alfaruq, Ahmad Yasin Alfian Fawzi Ali, Ramsah Ambarwati, AD Amin Aminudin Amyar, Firdaus Anam Al Arif, Mohammad Anang Widhi Nirwansyah Andika, Rindi Andini, Prita Andri, Aimil Musfi Andrinaldo, Arisky ANDRY, ANDRY Anggraini, Susia Angie, Evelyn Aniko, Akhmad Iqbal Anjani, Nirmala Putri Annas Salleh Aprilyani, Anggi Ardhanella, Sellianova Aria Nanda, Giswa Arianto, Supri Arifin, David Aris Hairmansis Aska, Ara Faridah Nur Sausan Astuti, Elita Sriwidya Auliyah, Khusnul Ayatullah Ayatullah Ayatullah, Ayatullah Azhar, Rudi Azis, Nur Aziz, Githa Nurma Bahrullah Akbar Bakhtiar, Iwan Bakti Dwi Waluyo Bambang Kustianto Barikah, Aminatul Basaip, Umar Betti Nuraini Birje, Herman Bramantyo, Rizki Yudha Bramantyo, Rizki Yudha Budi Koestoro Budi Utomo Budiarto Budiarto Cahya P., Aghid Caintan, Melna Caribu Hadi Prayitno Catra Indra Cahyadi CH Prayitno, CH Chazizah Gusnita Cholifah, Anik Nur Christian, Yefta Damayanti, Nita Darmilisani, Darmilisani Darmono Daruti Dinda Nindarwi Daryanto, Hadi Daryino, Daryino David Efendi Deli, Deli Denny Haryanto Sinaga Derrick, Derrick Dewi Ayu Hidayati Dewi Puspita Dewi Puspita Sari Dewi, Aminah Asmara Dhikriana, Mifta Rina Dita Wisudyawati Djanegara, Moermahadi Djarot Sadharto, Djarot Djoko Susanto Dodi Suryanto, Eka Doso Sarwanto Dudung Dudung Dwi Susanti DWINITA WIKAN UTAMI Eka Putri Eko Hendarto Emba, Emba Emeralda Ayu Kusuma Emy Koestanti Sabdoningrum Endah Mulyani, Endah Endah Puji Astuti, Endah Puji Eni Wuryani Erfiani, Mia Erma Safitri Erwan Syah, Muhammad Eryc, Eryc Estrada, Yuki Fakhrur Rozi Rifka Faqih, Thoriq Fardana, Anugerah Riski Fardilla Helena Violita Faruqi, Ismail Fazza, M. Mifthah Febyanti, Alfiana Fedik Abdul Rantam Ferianto Ferianto Feti Fatimah Fit Ari Shanti, Elvika Fitri Handayani Fitria , Fitria Fitria Fitria Fitriyanita, Nur Laili Fitriyansyah, Ahmad Fransisca, Silva Fresia, Ana Friska, Renny Furqaranda, Rastra Ganjar Subekti Gazali Salim Gen Gen Gendalasari Ghozali, Mohamad Fatoni Gunarto Gunarto Hadisusanto, Hadisusanto HAJRIAL ASWIDINNOOR Halim, Yeni Halizah, Putri Nur Hami Pratama, Jodika Hanarida, I Harahap, Ahmad Yunus Mokoginta Haritsah, Azra Al Hartati Tuna, Hartati Hartati, Merri Sri Hartono, Meilani Hasan, Zulkifli Hasya, Muhammad Nawal Hendra Purwanto Hendra Susanto Henny Henny, Henny Henny Sri Astuty Herawati Dwi Wulandari Herpratiwi Herpratiw Hery Widijanto Hidayat, Muhammad Almi Hidayatun, Dinar Hindayati Mustafidah Hutabarat, Hot Marindo Hutahayan, Benny Ida Kurniawati, Ida IMAM MUSTOFA Indah Purnamasari Indah Suryawati Indah Wahyuni Indarto, Tomi Indra Cahyadi, Catra Indra Gita Anugrah Innocentius Bernarto, Innocentius Irfani, Dyah Iskandar, Ratu Sarah Fauziah Ita Suryani Iwan Sahrial Hamid Jackson Jackson, Jackson Jannah, Nurul Nur Jesselyn, Jesselyn Juli R. Wuliandari, Juli R. Junawan, Junawan Junun Sartohadi Kadek Rachmawati Kadir, Adies Kamaliah Kamaliah, Kamaliah Kashardi, Kashardi Kesuma, Indrawati Mara Khairullah, Aswin Rafif Khanarun, Khanarun Kirana, Maha Komang Ariyanto Krishnawati, Wenti Kuncorojakti, Suryo Kundharu Saddhono Kurnia, Muhammad Ridho Kurniasari, Pitaloka Kusmiyati Kusmiyati Kusnoto Kusnoto, Kusnoto kustono, alwan Kusumastuti, Imbi Kusumawardhany, Nidya Lailatul Fitriyah Leslie, William Lie, Joen Liena, Liena Lindayani, Emi Lisa, Elizabeth Lisdiono, Purwatiningsih Lister, Clarissa Lorenz, Chintya Lubis, Ika Syani Putri Lumbangaol, Nia Deniati Lundjo, Gilbert Aurelio Lusttilanang, Pius Lydiani, Saskia M. Soleh Ma'rifah, Fitriani Mahmud, Imam Maman A. Djauhari Manurung, Pardamean Maridi Maridi Marjono Marjono Masfia, Irma Mawarni, Annisa Melati, Citra Meyrita, Meyrita Miftahudin . Mirza, Muhammad Alexander MM.Riyaniarti Estri Wuryandari Mohammad Noor Amal Azmai Mu'minin, Amirul Muchammad Yunus Muhammad Adam, Muhammad Muhammad Amin Muhammad Aufa Muhammad Fitra Zambak Muhammad Hatta Muhtarom, Muhammad Romi Mujiharto, Gangsar Mukhlas Mukhlas Mulyadi Mulyadi Mulyati Mulyati Mungkap Mangapul Siahaan Murfiah Dewi Wulandari Murti, Hary Muslimin Muslimin Mustofa Helmi Effendi M̤ṳk̤h̤l̤a̤s̤, M̤ṳk̤h̤l̤a̤s̤ N, Dwi Ayu Nadhia, Annisya Nadhia Nanda Muhammad Razi Nanda, Nopri Tri Napitupulu, Janter Nasikin, Nasikin Nasution, Anggiani Nenny Harijani Ngapuli Irmea Sinisuka, Ngapuli Irmea Nina Nurmalia Dewi ningrum, dedah - Nisusmiati, Murlina Noper Ardi Nugraheni Eko Wardani Nur Afni Hidayahti Nur Azizah Nur Chamidah Nur Hidayat Nur, Ismet Nurazizah Harahap Nurdin Saidi NURHAYATI, YULI Nurjani Nurlael, Sarifa Nurrohmad, Edi Nurwijayanti Odit Ferry Kurniadinata Otto Fajarianto Padilah, Fatur Pairulsyah Pairulsyah Paleni, Herman Pandef Rudianto Pangaribuan, Wanapri Panjaitan, Albert Pariningsih, Novia Citra Parouli M. Pakpahan Pasang, Gabriel Sampe Pasaribu, Faisal Irsan Permatasari, Pradina Andhin Pinayungan, Doni Pius Lustrilanang Pradhita, Dewanggi Kristi Sasmi Praja, Ratih Novita Pramono, Agus Joko Pratama, Jimmy Pratama, M Eki Pratama, Siswa Pudji Srianto Puji Astuti, Endah Pujiantoro, Pujiantoro Purnamaningsih, Nur Aini Purnamaningsih, Nur’Aini Purnamasari, Dwi Amalia Purwandi, Nellsen Putri Desi Wulan Sari Putri Fathoni, Mutiara Amanda Putri, Firda Yanti Putri, Indah Febriani Qosasi, Achsanul Rabeta, Yulpa Raditya, Aji Rahayu, Yeni Sri Rahma, Almira Rahmahani, Jola Rahman Hakim Rahmaniar Rahmaniar, Rahmaniar rahmat Soleh, rahmat Rahmawati, Jevi Milda Rahmawati, Kadek Rahmi, Chintyadhevi Aulia Rakhmawati, Henri Ramadhan, Gilang Bagus Ramadhani, Syahrul Ramadhani, Windy Ramu Puspita Embun Sari Rasiman Rasiman Ratna Damayanti Raudhotul Jannah Raya, Crisantus Lebu Restianto, Yanuar Rian Fauzi Rika Solihah, Rika Rikhardo, Melvina Putri Riky Priangga Risna Esti Mugiawati RITONGA, HUSNI MUHARRAM Riyanto Riyanto Rizki, Alia Rohmat Fadludin Rohmat rohmat Romadhon Romadhon Ronal Aprianto Rosdianti, I Rosita, Reni Rozalia, Maya Ferdiana Rozi Sabila, Hasya Sadiatmi, Rini Said, Imamuddin Sair, Shrafat Ali Sajidan Sajidan Salim, Monica Saminuddin, Saminuddin Sampurna, Iman Sanny, Annisa Santanumurti, Muhammad Browijoyo Santia, Yeyen Santoso, Andri Guna Sanusi, Gucik Saputri, Novia Sari, Tri Agriana Sari, Weli Paita Sari, Yuni Atikah Saring Marsudi Selviani, Putri Sembiring, Imelda Septiyani, Retnosyari Setiawan Koesdarto Setyantini, Woro Hastuti Setyawan, Katon Galih Setyowati, Ayu Sibagariang, Eva Ellya Silfani, Finda Mey Silitonga, Thesa Kristina Br. Siregar, Mira Yosefa Siregar, Muhammad Imam Syarif Siregar, Zuriana Siti Ita Rosita Siti Masruroh Siti Mujanah Siti Nurani Siti Yuriyah SK Baidoo, SK Sodikin, Mohammad Faesal Soedjajadi Keman Soedjono Soedjono Solihah, Ma'ratul Sri Dwiastuti Sri Mulyati Sri Widoretno Subakat, Rahayu Suberthi, Meta Sudiarto, Pramono Sudibyo, Yudha Aryo Sufrizal, Sufrizal Sukaris Sukarwoto, Sukarwoto Sulistijanto, Eddy Sulubere, Citra Amalia Sunardi Sunardi Sunarto Sunarto Suparman Suparman Supriyadi Supriyadi Supriyanto Supriyanto Surajiyo Surajiyo Suranto Suranto Surya Hardi, Surya Susanto, Jhony Susanto, Yandri Susbiyani, Arik Susetyo Susetyo Sutomo Sutomo Sutoyo, Hadi Suwandi Suwandi Suyono, Tan Syaeful Anas Aklani, Syaeful Syafni, Fadly Syah Putra, Akyun Rozaqi Syahputra, Bayu Syaifudin, Encik Akhmad Syaiful . Syairofi, Ahmad Syamsiar, Syamsiar Syarifah Muthia Putri T Rahardjo, T Tacharina, Martia Rani Tambunan, Arsita Devi Tanjung, Farhan Tarida Marlin Surya Manurung Teguh Pramono Tewu, M.L. Denny Tigor Sitorus, Tigor Totok Hendarto TR Sutardi, TR TRI PRABOWO Tri Sunarsih Trikoesoemaningtyas Tumirin Tyasningsih, Wiwiek Tyasningsih, Wiwik Ula, Hamidatul Ulfa, Siti Nurzainani Umaimah Wahid Umaimah, Umaimah Uswatun Chasanah Valentino, Elvin Vendryan Wahyuni, Niniek Waluyo Waluyo Wardana, Agung Setya Wardana, Havy Warsito, Sunaryo Hadi Wati, Hernum Daya Wera Auliag Sistira Wesly, Wesly Wibawati, Prima Ayu Wicaksana, Fahmi Adrian Wira Widiyantoro, Bagas Widiyati, Dian Widjaja, Nanik Sianita Widyabakti, Mega Anjar Wilujeng, Estiary Winda Hastuti, Winda Wiwiek Tyasningsih Wiwik Misaco Yuniarti Wiwik Widiyawati Wudhu, R Zaksara Fero Ali Mutaqin Wulandari , Fischa Aditiyah Wulandari, Fischa Aditiyah Yanto , Elih Sutisna Yanuar E. Restianto YATIM RIYANTO Yoprisyanto, Josua Yoputra, Keaton Yosefa Hutajulu, Olnes Yudhana, Aditya Yulia Rahman, Hendra Yuliana Yuliana Yulianto, Budi Yulinartati Yulinartati, Yulinartati Yuni Ratna Sari Yunita, Maya Nurwartanti Yunita, Selvia Yuriyah, S Yusuf, Rizky Maulana Zaini Fasya Zakariyya, Ahmad Maulana Zayyin Dinana Zulbahridar Zulbahridar, Zulbahridar Zulhendra, Zulhendra