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Analisis Kinerja Instansi Pemerintah Daerah Dengan Pendekatan Balanced Scorecard Dwi Rahmanda, Ardian Rido; Suyanto, Suyanto; Darmayanti, Elmira Febri
Expensive: Jurnal Akuntansi dan Keuangan Vol. 1 No. 3 (2022): September
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v1i3.3250

Abstract

This study aims to measure the performance of the Metro City Health Office, Lampung using the Balanced Scorecard approach. Performance measurement is carried out based on four perspectives of the Balanced Scorecard, namely financial perspective, customer perspective, internal business process perspective, and growth and learning perspective. This type of research is quantitative qualitative research (mix methods) using case studies at the Metro City Health Office, Lampung. Sources of data used are primary and secondary data sources. Collecting data using the method of documentation, questionnaires, and interviews. Respondents came from community service users and employees of the Metro City Health Service, Lampung. The sampling technique used was purposive sampling and convenience sampling. The financial perspective is measured using a value for money approach. The results of this study indicate that the performance of the Metro City Health Office, Lampung seen from the perspective of customers, finance, internal business processes, and growth and learning, overall has good performance quality.
Pengaruh Locus Of Control, Love Of Money, Dan Tingkat Pengetahuan Akuntansi Terhadap Persepsi Etis Mahasiswa Akuntansi Mengenai Creative Accounting Fajri, Nur Ulya; Zanaria, Yulita; suyanto, suyanto
Expensive: Jurnal Akuntansi dan Keuangan Vol. 2 No. 1 (2023): Januari
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v2i1.3649

Abstract

This study aims to determine the effect of Locus of Control, Love of Money, and Accounting Knowledge Level on Accounting Students' Ethical Perceptions of Creative Accounting and the influence of Locus of Control, Love of Money, and Accounting Knowledge Levels jointly on Accounting Students' Ethical Perceptions of Creative Accounting. Sampling of 118 with research data collection techniques was carried out through a questionnaire. The research data was processed using SPSS version 26. The data analysis technique used multiple linear regression analysis and hypothesis testing. The results of this study indicate that: (1) Locus of Control influences Accounting Students' Ethical Perceptions about Creative Accounting, (2) Love of Money influences Accounting Students' Ethical Perceptions about Creative Accounting, (3) Accounting Knowledge Level influences Accounting Students' Ethical Perceptions regarding Creative Accounting, and Locus of Control, Love of Money, and Level of Accounting Knowledge simultaneously influence the Ethical Perceptions of Accounting Students regarding Creative Accounting.
Analisis Penerapan Akuntansi Lingkungan (Environment Accounting) Pada Pt Pemuka Sakti Manis Indah Di Way Kanan Lampung Ulkaromah, Anisa; Suyanto, Suyanto; Nusantoro, Jawoto
Expensive: Jurnal Akuntansi dan Keuangan Vol. 2 No. 1 (2023): Januari
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v2i1.3696

Abstract

The purpose of this study is to find out whether the company has implemented environmental accounting and conformity with PSAK 2022. This research method uses qualitative research to analyze the application of environmental accounting at PT Pemuka Sakti Manis Indah in Way Kanan Lampung, which is located in the village Mount Waras, Way Kanan District, Lampung Province. The results of the study show that PT Pemuka Sakti Manis Indah is in accordance with PSAK 2022 concerning recognition, measurement and presentation that correctly recognizes the cost of waste treatment and measurement of the cost of treating the waste as referred to in PSAK 2022 paragraph 1 concerning financial reports. The presentation of PT Pemuka Sakti Manis Indah's waste treatment costs is appropriate, by presenting clearly the financial position. PT Pemuka Sakti Manis Indah presents the cost of treating waste presented in processing in production costs, in the Company's Profit and Loss Report in Cost of Goods Sold.
Analisis Modal Kerja dan Pengelolaan Keuangan pada UMKM (Studi Kasus pada UMKM Afza Frozen Food Di Kota Metro) Kinanti, Sekar; Suyanto, Suyanto; Sari, Gustin Padwa
Expensive: Jurnal Akuntansi dan Keuangan Vol. 2 No. 2 (2023): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v2i2.3921

Abstract

This research aims at working capital and financial management in SMEs Afza Frozen Food in Metro City. This type of research is descriptive research with a qualitative approach. The data analysis technique used is using a qualitative descriptive analysis tool that is describing the data that has been obtained from the data collection technique used. The results of the study show that the working capital contained in UMKM Afza Frozen Food always experiences fluctuations that are not so significant. The provision and use of efficient working capital affects the level of profit or profit, this occurs in Afza Frozen Food SMEs, where the higher the working capital used, the higher the operating profit generated. Afza Frozen Food does not manage its finances well, this can be seen from the absence of planning, recording, reporting and financial management processes, resulting in unclear profit/loss result.
Pengaruh Literasi Keuangan Dan Digital Payment Terhadap Perilaku Konsumtif Dengan Pengendalian Diri Sebagai Variabel Pemoderasi Saputra, Galang Rio Adi; Suyanto, Suyanto; Sari, Gustin Padwa
Expensive: Jurnal Akuntansi dan Keuangan Vol. 2 No. 2 (2023): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v2i2.4467

Abstract

This study aims to analyze financial literacy and digital payments on consumptive behavior with self-control as a moderating variable in students of the faculty of economics and business, University of Muhammadiyah Metro. The type of research used in this research is quantitative. This study used primary data through questionnaires and the population in this study totaled 1063 students. Then the sampling technique in this study used the slovin formula to determine the number of samples, namely 265 respondents. The results of this study indicate that Financial Literacy has an effect on Consumptive Behavior, Digital Payment has an effect on Consumptive Behavior, and Self-Control moderates Financial Literacy on Consumptive Behavior, and Self-Control does not moderate Digital Payment on Consumptive Behavior in students of the Faculty of Economics and Business Muhammadiyah Metro University.
Analisis Efektifitas Struktur Pengendalian Internal Sistem Penerimaan Kas dan Persediaan Dagang pada PT NICOSA Sejahtera di Lampung Timur. Dewantara, Andika; Suyanto, Suyanto; Nusantoro, Jawoto
Expensive: Jurnal Akuntansi dan Keuangan Vol. 2 No. 3 (2023): September
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v2i3.4744

Abstract

This research was conducted at PT. Nicosa Sejahtera, East Lampung. The aims of the study are to know and analysis the structure of the internal control system of cash receipts and inventory applied on PT. Nicosa Sejahtera, East Lampung and to know the effectiveness the structure of the internal control system on PT. Nicosa Sejahtera, East Lampung. . The research was descriptive-qualitative. Moreover, the instruments in the data collection technique used observation, interviews, and documentation. Furthermore, the data analysis technique started with data reduction, data presentation, and drawing conclusions. Based on the result show that the implementation of internal control within the company has been running as it should, each element of internal control has been running effectively.
Pengaruh Persepsi Risiko, Efikasi Keuangan, dan Perkembangan Financial Technology terhadap Minat Mahasiswa Berinvestasi di Pasar Modal Sholaahuddin, Amiin; Suyanto, Suyanto; Darmayanti, Elmira Febri
Expensive: Jurnal Akuntansi dan Keuangan Vol. 3 No. 1 (2024): Januari
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v3i1.5374

Abstract

This study aims to analyze the effect of Perceived Risk, Financial Efficacy, and Development of Financial Technology on Student Interests Investing in the Capital Market among students of the Faculty of Economics and Business, University of Muhammadiyah Metro. The type of research used in this research is quantitative. The data used in this study is primary data with data collection techniques using questionnaires with a population of 1063 respondents from students of the Faculty of Economics and Business, University of Muhammadiyah Metro then the sampling technique in this research uses the slovin formula to determine the number of samples so that 265 respondents are obtained. The results of this study indicate that Perceived Risk has no effect on Student Interests Investing in the Capital Market, Financial Efficacy influences Student Interests Investing in the Capital Market, Developments in Financial Technology affect Student Interests Investing in the Capital Market, and Perception of Risk, Financial Efficacy, and Development of Financial Technology had a joint effect on Student Interests Investing in the Capital Market in students of the Faculty of Economics and Business, University of Muhammadiyah Metro.
Analisis Penentuan Harga Jual Produk Dengan Menggunakan Metode Cost Plus Pricing pada UMKM Tahu Maju Lancar Hofifah Subhan, Ika; suyanto, suyanto; Padwa Sari, Gustin
Expensive: Jurnal Akuntansi dan Keuangan Vol. 3 No. 1 (2024): Januari
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v3i1.5581

Abstract

This study aims to identify and analyze production costs in order to determine the seling price of the”Tofu Maju Lancar” product. The method utilized is the cost pluspricing approach with the full costing method, ensuring that the selling price is set effectively to generate optimal profits. This research employs a qualitative approach and utilizes descriptive research techniques. The focal point of this research is the company “Tofu Maju Lancar”, which operates as a tofu producer. The primary objective of this study is to gather pertinen data concerning production costs. The focus of this research encompasses the costs associated with the entire production process. The findings of this study indicate that while the cost plus pricing method using UMKM calculations does yield profits, the home industry is unable to attain the anticipated 50% profits due to generated profits remaining insufficient to cover the factory overhead costs that must be shouldered.
Pengaruh Kepercayaan Teknologi Sistem Informasi Akuntansi Dan Kepuasan Pengguna terhadap Kinerja Individual Latuz Zaroh, Evi; suyanto, suyanto; Kurniawan, Angga
Expensive: Jurnal Akuntansi dan Keuangan Vol. 3 No. 2 (2024): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v3i2.6404

Abstract

This study aims to examine the effect of Accounting Information System Technology Trust and User Satisfaction on Individual Performance (Case Study of Employees at the Metro City Regional Financial and Asset Management Agency Office). This research uses the Technology Acceptance Model (TAM) theory. This research method uses non-probability sampling method with purposive sampling technique. The number of samples used in thus study were 59 respondents with the criteria of employees at the criteria of employees at the Metro City Regional Financial and Asset Management Agency office who were familiar with the Accounting Information Technology System. The tool to be used for data analysis is multiple linear regression analysis. The results of this study indicate that: (1) Technology Trust in Accounting Information System has a positive effect on individual performance. (2) User Satisfaction has a positive effect on individual performance. (3) Together, the variables of Accounting Information System Technology Trust and User Satisfaction simultaneously have a positive effect on Individual Performance at the Metro City Regional Finacial and Asset Management Agency.
Pengaruh Capital Expenditure dan Struktur Modal terhadap Nilai Perusahaan pada Index Saham LQ45 Yang Terdaftar Di Bursa Efek Indonesia Kusnia, Fiatul; Suyanto, Suyanto; Padwa Sari, Gustin
Expensive: Jurnal Akuntansi dan Keuangan Vol. 3 No. 2 (2024): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v3i2.6502

Abstract

The growth opportunities of each company are different from each other. These differences lead to different financial decisions to achieve company goals. This study discusses the impact of capital expenditure (CAPEX) and capital structure (DER) on company value (PBV) in LQ-45 stock index companies listed on the Indonesia Stock Exchange. The purpose of this study is to understand the influence of CAPEX and DER on LQ-45 stock index companies listed on the Indonesia Stock Exchange in 2021-2022. The sample used was 56 LQ-45 stock index companies.Data collection techniques use documentation techniques, literature, and access to the official website of the Indonesia Stock Exchange and the website of each company in accordance with the research sample in the form of annual report data. While the data analysis techniques used are descriptive tests, classical assumption tests, multiple linear regression analysis, partial T tests, F tests, and determination tests (R2). The results showed that capital expenditure does not affect the value of the company, the capital structure affects the value of the company.
Co-Authors - Kardoyo Abd Rahman Abda Abda Abdi Fithria Abdul Hafid Abdul Rahman Abinowo, Agaphe Christian Abraham, Raymond Abrani Sulaiman Achmad Choiron Achmad Masfi Achmad Syamsu Hidayat Achmad, Fariza Rubawi Adi, Albertus Yustinus Novi Misgi Prabowo Adiba, Bella Gabriella Adinda, Alywidya Ady Putra, Wahyu Afladhanti, Putri M. Afrikhatul Maulidiyah Agus Hari Wahyudi Agustina, Ema Agustina, Lira Ahmad Baehaqi, Ahmad Ahmad Haidar Mirza Ahmad Ikhlasul Amal Ahmad Jauhari Ahmad Naufal, Ahmad Ahmad Rosadi Ahmad Setiyono Ahmad Wibisana, Ahmad ahmad yani Ahsan Ahsan, Mohammad Aipansyah, Aipansyah Aisyah, Maisye Nur Aji, Andri Wakista Al Kautsar, Muhammad Kevin Alfiani, Hani Ali, Karnila Alim, Nizarul Almughni, Muhammad Afdha Alif Aluisius Hery Pratono Amala, Akhsanu Amat Jaedun Aminullah Assagaf amir, Ja'far Amir Amir, Ja’far Andari, Syamsiyah Yuli Dwi Andayani, Meilinda Andri Andri Andri Waskita Aji, Andri Waskita Andrian, Dival Arif Andrian, Feri Angelia Pribadi Angga Kurniawan Anggaita, Dona Rosti Anggraeni, Dyah Anggreani, Marezza Putri Ania, Ainun Anik Vega Vitianingsih Anis Herliyanti Mahsunah, Anis Herliyanti Anna Safarrida, Anna Apriliyana, Sari Ardiansyah Japlani, Ardiansyah Ari Setyawan, Rama Aditya Arif Arizal, Arif Arif Rahman Arifa, Choirunnisa Arum Dwi Hastutiningsih Aryono Adhi, Aryono Asep Saepulloh ashyrnepesov, vezir Asmarani, Hermanda Asmarullah, Fadhlurrahman Asmawi, Suhaili Asti, Intan Sri Astried, Deandra Astuti, Junia Tri Astuti, Sri Lestari Dwi Ati Retna Sari Atmojo, Kemala Audrik, Audrik Az-Zahid, Umar Faiz Azhar, Fadhilatul Azzahra, Cika Irlia ünlükaplan, Ilter B Mujiyadi, B Bachtiar, Abdul Hamid Badaruddin Badaruddin Bagus Ananda Kurniawan, Bagus Ananda Bagus Tris Atmaja, Bagus Tris Bambang Pudjianto Bambang Purnomo Banten, Panji Akbar Nur Basir Achmad Baskara, Gama Paksi Belli Nasution Bilang, Chintya N Bimantara, Andika Rendra Bin Abdul Karim, Zulkefly Bintang, Muhammad Yuan Br Manik, Mawar Bonita Br Tarigan, Enita Dewi br Tarigan, Ernita Dewi Budi Naini Mindyarto, Budi Naini Budi Utomo Budoyo, Yoga Kassapa Cahya Utami, Sabela Cahyono Ikhsan Chita Sari, Dewi Cindy Josea, Bella Claudya, Ananta Eda Daenansya, Raehan Damaris Payung Damayanti, Shanty Ratna Dani Rosdiana Darmayanti, Elmira Febri Darwin Darwin Dayi, Dayang Dedi Fardiaz dedi irawan Deni Kusumawardani Denny Bernardus Denpharanto Agung Krisprimandoyo Desinta Azizah Pramesti Dewantara, Andika Dewi Anggraini Dewi, Armoni Suci Dewi, Mila Cahyasari Dewi, Nindi Kusuma Dian Puspita Sari Diana Lestari, Diana Didin Saefudin Dini Sofarini Djaddang, Syahril Djoemadi, Firman R Duryana, Duryana Dwi Andari, Syamsiyah Yuli Dwi Hanaya, Silva DWI NUR FITRIANI Dwi Oktaviani Ogara Dwi Rahmanda, Ardian Rido Dwi Retno Sulistyaningsih Dwi Septiyanto, Dwi Eddy Yunus Edi Rakhman Edi Suryanto Eko Handoyo Eko Kurniawan Eko Supriyanto Ekobudiwaspada, Agung Ellysta, Crissyen Deara Endang Caturini Sulistyowati Enikarmila Asni Eny Dwi Pujawati Erna Melastuti, Erna Ersa Putri, Winda Esha, Indi Faizin , A.Faizin Faizin, A Faizin, A. Fajri, Nur Ulya Fakhruddin Fakhruddin Fakhrur Razie Faraby, M Faraby Farhanah, Raden Farhanah, Raden Firra Farida, Lidia Faridiansyah, M.Faridiansyah Farkhan, Muhammad Robith Fatoni, Fatoni Fauzia, Fitria Fauziah, Layla Fauziyyah, Amiroh Lina Febriansyah, Iqbal Fauzan Febriyati, Febriyati Feriyonika Feriyonika Ferry Efendi Fitri, Dian Fitri, Fathia Desiana Fitriani*, Liza Fitriani, Endah Fitriyati, Atika Ayu Fitriyati Foulo, Dastin Fuadhillah Kirana Putri Gayatri, Maria Genny Gustina Sari Gerri Sarwo Edi, Akhmad Geuna Tahta Archella Ardhani, Hablya ghufron, ghufron Gilbert, Warren Gufron, Anik Gulo, Restu Niati Gusmiarnum, Genisti Arselia Gusti Muhammad Hatta Gustin Padwa Sari, Gustin Padwa Habibulloh, Firdaus Noval Habibulloh, Habibulloh Hadiani, Raden Rintis Hadiani, Raden Rintis Hadiani, Rr. Rintis Hadinata, Novri Hadiyani, Raden Rintis Hadiyani, Raden Roro Rintis Hafizianor Hafizianor, Hafizianor Hakim, Djirjize Abdul Hakim, Khoirul Halizah, Handini Nur Hamidah Tussifah Hanifah Nuryani Lioe Hanjani, Vania Pramudita Hartono, Muhammad Hartono, Muhammad Reno Hasanah, Herlinda Choryatul Helena Rosalia Parera Helena, Tio Herawati, Novi Herianto, Tulus Joseph Heryani, Hesty Hidayat Taufiq, Hidayat Hikmatur Rohmah, Selly Hofifah Subhan, Ika Humaira, Resti Nikia Husna , Nisa Ul I Nyoman Sudana Degeng Ibnu Setiawan, Ibnu Idham Maulana Oktora Iis Purnengsih Ikhlas, Muhammad Noor Ilham Akbar Ilham, Firgi Anto Imam Much Ibnu Subroto Imelda, Rani Indah Sri Wahyuningsih Indiati Indiati, Indiati INDRA RACHMAWATI INDRA YOVI Indrawati Indrawati Indri Astuti Indrian Supheni Indrianti, Resalia Insiyah Insiyah Irawan, Daffa Irma Aprianti, Dian Irsan Rahman, Irsan Irwansyah Irwansyah IS, Nina Paramytha ISDARYANI, FENI Ismail Chandra, Mohamad Ismail, Nazli bin Ismandianto Ismaya, Nita Isrovianingrum, Retno Issroviatiningrum, Retno Iwan Supardi Jalu Pradana, Nicky Lauda Jawoto Nusantoro Jayadi Jayadi Jully Handoko Jumintono, Jumintono Jusnita, R. Ayu Erni Kamelia, Nok Kamil, M. Widad Kesuma, Raras Phusty Khadijah, Siti Khadijah Khadijah Khomsin , Khomsin Kiftia Yahya, Kiftia Kinanti, Sekar Kissinger Kissinger Kurnia, Ayu Kurniawan, Ratna Dwi Kusnia, Fiatul Kusuma, Wahyudi Jaya Kusumaningrum, Ratnasari Lailatul Fitriyah Laksono, Eko Setyo Latuz Zaroh, Evi Leila Ariyani Sofia Lestari Dwi Astuti, Sri Lestari, Nofa Sri Lilia Pasca Riani Listyawati, Liling Listyawati, Reni M. Furqon Wahyudi Maharani, Nabila Mahawati, Fibria Intan Mahawati, Fibria Intan Maknunin, Diana Lu’luil Mamok Suprapto Manganti, Eka Ruslianida Verawati Marciano, Benny Mardiah Mardiah Maria Juvianti Mayorga Maria Ulfa Marlindawati Marlindawati, Marlindawati Marom, Mohammad Nailul Martin Martin Maulidiana, 'Affany Mayasari, Riezka Eka Miftah Azrin Minhat, Minhat Mohammad Arifin Noor Mono Pratiko Gustomi Mu'ti, Abdul Mubaroq, Ahmad Isa Mudiansyah, Aris Mudinillah, Adam Mufidah Mufidah Muhamad Nasir, Muhamad Muhammad Arifin Noor Muhammad Khafid Muhammad Nasir Muhammad Putra Ramadhan Muhammad Sobri Muhammad Zarlis, Muhammad Mulyatsih, MG Eny MULYONO, NANANG Muslichah Erma Widiana Mustikawati, Diana Langgeng Mustofa Mustofa Muttaqien, Adi Yusuf Muttaqin, Rudhotul N. Nurjanah Nababan, Esther Sorta Mauli Naim, Sidrotun Naim, Sidrotun Nairda, Devani Paundrianagari Nalik, Remigius Jon Nasution, Putri Khairiah Nasution, Uli Julia Nasution, Uli Julia Nedi Hendri, Nedi Neni Ristiani Nindy Ardilla, Imelda Ningsih, Ayu Sulistiya Ningsih, Dwi Wachidiyah Nip, Ivon Kristin Nita Kusumawardani Noor Cholis Basjaruddin Noor, Ahmad Sugian Noor, Muhammad Arifin Noor, Yusmaniar Afifah Normela Rachmawati Novianti, Erika Ratna Novianti, Siskah Fernanda Nur Luthfi Rizqa Herianingtyas Nur Rahman, Zulvie Nur Rokhmah, Lutvia Nur'aini, Intan Nurhidayah, Siska Nurina, Putri Oktavia Rizky Suis Nurlaila, Wahyu Nurlizawati Nurmala Ahmar Nursanti, Ati Nuryunita, Fadilah Nyimas Sopiah Oktaviana, Nita Oktaviani, Rita Oktoberty, Oktoberty Olivia Tanaya Padwa Sari, Gustin Pamardi, S Pane, Rahmawati Parapat Gultom PARLINDUNGAN, ROBINSAR Pediano, Dhiky Pengsakul, Theerakamol Peni Handayani Pertiwi, Apsari Azimat Prameswari, Jingga Pramono, Sri Prasethea, Kevin Fernanda Prasetya, Edwin Prasetyaningrum, Nurfaizah Prasetyawati, Salsabila Mardhiyah Prasetyo, Jaka Pratama, Yhoga Heru Prawati, Eka Prawira, Wanda Yudha Prayitno, Wasi Sakti Wiwit Punaji Setyosari Puput Dwi Aryanti Purnomo Putro, Julian Wahyu PURWANTI PURWANTI Puspitasari, Dian Japany Puspitasari, Dian Japany Puspo Edi Giriwono Putra, Ngurah Made Darma putri, amanda Putri, Erica Yuliana Putri, Fachriani Putri, Fuadhillah Kirana Putri, Sheva Shevira Ramadhani Eka Putut Marwoto Qory Tifani Rahmatika Qurrotu’ainii, Hasnaa Rizky Putri R. Anastasia Endang Susilawati RAFIKA SAID Rahayu, Tanty Rahma Yudi Astuti, Rahma Yudi Rahman, M Saufi Rahmanita, Fahmilia Rahmat Kartolo Rahmawati, Anisa Putri Ramadhan, Dani Mohammad Rasmila, Rasmila Ratfi Ramadhani Ratna Supradewi Ratri, Devita Rahmani Ravi Pratama, Eko Ravi, Eko Ravi Pratama Rendra Vayoga, Brahmana Renitawati, Beti Retnaning Rahayu, sri Retno Setyawati Rian Maulana, Rian Riansyah, Andi Ricky Ricky Rifani, Agus Rima Melati Riris Tiani RISKA WAHYUNI Rismawati Rismawati Ritonga, Dina Hayati Sulaimah Riyanto, Kuncoro Budi Rizal, Muhammad Syamsur Rosidah Radam Rossana, Rizky Izzatie Rosyidi, Moch. Imron Ruri Agung Wahyuono Rusmadi Awza Ryani Dhyan Parashakti Sabeli Aliya Sadono, Gary Widayanto Sahrul, Sahrul Sanjaya, Irvan Santi Sidhartani SANTOSO, RANGGA VEGA Saputra, Alvan Pranata Saputra, Bambang T Tri Saputra, Danandjaya Saputra, Galang Rio Adi Saputra, Rendi Fedias Saputra, Ridwan Saputro, Franciscus Xaverius Ristiawan Tri Sari, Dita Kartika Sari, Yesi Permata Sayekti Suindyah D Seno Wibowo Gumbira, Seno Wibowo Setiawan, Hendi Setyawan, Gabriel Yuvicko Eda Shabrina Isma Rasyida Sholaahuddin, Amiin Sholekhah, Elysa Mar’atus Siciliya, Ayu Rida Sidarta, Dudik Djaja Sikki, Nurhaeni Silalahi, Putri Mayang Syafira Simanjuntak, Arya M. Simanjuntak, Arya Marganda Sinaga, Hasanah Dwi Putri Singgih Sugiarto, Singgih Sitepu, Suryati Siti Aisah Siti Lestari Siti Marwiyah Siti Musyarofah Siti Qomariyah Slamet Riyadi Slamet Subiyantoro Soedarmanto Indarjulianto Sofiyanti, Ummu Ofie Solichin Solichin Sri Ayem Sri Hermuningsih Sri Langgeng Ratnasari Sri Retnaning Rahayu, Sri Retnaning SRI UTAMI ADY Standsyah, Rahmawati Erma Subekti . Subekti Subekti Suci Dewi, Armoni Sucihatiningsih Dian Wisika Prajanti Sudarno Shobron, Sudarno Sudarno Sudarno Sugihartono, Ranang Agung Sugiyono Sugiyono Suharto Linuwih Sukesi . SULTAN, ZULKIFLI Sunarmi Sunarmi Sundari, Made Siti Sundari, Made Siti Sunyoto Eko Nugroho, Sunyoto Eko Supiarza, Hery Supriyadi Supriyadi Suryani, Dedeh Suryanti Susan Dian Purnamasari, Susan Dian Susana, Yuli Susilawati S., C. Lenny Susilowati, Lenny Sutinah Sutinah Syaharussajali, Syaharussajali Syahriol, Syahriol Syam, Ardiansyah Syarif Hidayat SYARIFUDDIN KADIR Syaripuddin Syaripuddin Syihabuddin, Muhammad Tamsir Ariyadi Taqrim Ibadi Tari Purwanti, Tari Tarigan, Berklyson Taufan Adi Kurniawan, Taufan Adi Thalia, Zherly Freya Thoif, Mokh Tintin Sukartini Sukartini, Tintin Sukartini Titing Widyastuti Tobing, Victor Maroli Tua Lumban Tri Widyastuti Tunnisa, Lathifa Tutik Asmorowati Tutut Ismi Wahidar Tyas, Alvy Mulyaning Udiansyah Udiansyah, Udiansyah Udik Budi Wibowo Ulkaromah, Anisa Umi Wahidah urai salam Usman Ependi Utami, Tiyas Puji Utomo, Alya Citra Valentinus F. Christianto, Valentinus Vauzia, Farrah Vayoga, Brahmana Rendra Vitria, Yati Vivi Sahfitri Vivi Yumarni Wachidiyah Ningsih, Dwi Wahrudi, Muhamad Wahyono Wahyono Wahyu, Destiana Wahyu, Destiana Wahyuningsih , Sri Wandani, Santika Wardani, Kiky Rizky Wasalwa, Manna Wasono, Wasono Wati, Ade Diana Wibowo, Riyanto Wicaksono, Ferry Dirgantoro Widanta, Bekti Widiatmoko, Hendro Widodo, Panut Widodo, Thomas Sixtus Iswahyudi Hari Widya Sylviana Wijaya, Anthoni Dwi Wijaya, Silvia Melinda Wijaya, Silvia Melinda Wiratno Argo Asmoro Wulandari, Siti Auliyah Wulyoadi, Sasmito Wulyoadi, Sasmito Y.N, Nur Hidayah Yanti, Maulida YB Gunawan Sugiarta Yeni Rusyani Yeni Tutu Rohimah Yesicha, Chelsy Yohanes Oscar Andrian Yukotan, Noffany Yuli Rahmawati Yulianti, Diah Ayu Tri Yulianti, Ulva Yulita Zanaria, Yulita Yumantini Oktikasari, Fatmi Yuna, Rita Yunaningsih, Yuyun Yusanto Nugroho Yusni Ikhwan Siregar Zahedi . Zahroh, Roihatul Zainal Ilmi Zamakhsari Zamakhsari Zanjabila, Zanjabila Zarista, Ramzil Huda Zulfa, Ilma Zulhusni, Atsari Fildzah Zulkarnaini Zulkarnaini Zulmansyah, Zulmansyah