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All Journal Jurnal Reviu Akuntansi dan Keuangan MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal Minds: Manajemen Ide dan Inspirasi The International Journal of Accounting and Business Society Jurnal Ilmiah Ekonomi Islam Economica: Jurnal Ekonomi Islam Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah JRMSI - Jurnal Riset Manajemen Sains Indonesia Jurnal Ilmiah Wahana Akuntansi Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Owner : Riset dan Jurnal Akuntansi JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Jurnal Manajemen Strategi dan Aplikasi Bisnis Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi @is The Best [Accounting Information System & Information Technology Business Enterprise] AKURASI: Jurnal Riset Akuntansi dan Keuangan SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam Journal of Economics and Business Aseanomics Jurnal STEI Ekonomi Jurnal Akuntansi dan Manajemen BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat JURNAL AKUNTANSI Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Kordinat : Jurnal Komunikasi antar Perguruan Tinggi Agama Islam Jurnal Akuntansi dan Governance International Journal of Social Science Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi juremi: jurnal riset ekonomi Journal of Financial and Behavioural Accounting Akuntansi'45 Sustainable : Jurnal Akuntansi EKONOMIKA45 Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi Jurnal Akuntansi dan Ekonomi Bisnis Indonesian Journal of Business, Accounting and Management PROGRESIF DINAMIKA ILMU: Jurnal Pendidikan Jurnal Riset Perbankan, Manajemen dan Akuntansi Publikasi Riset Mahasiswa Akuntansi Media Bina Ilmiah Jurnal Riset Manajemen dan Bisnis Journal of Accounting, Management and Economics Research Journal of Artificial Intelligence and Digital Business Balance : Media Informasi Akuntansi dan Keuangan ELIGIBLE : Journal of Social Sciences Research of Accounting and Governance AMMA : Jurnal Pengabdian Masyarakat Research of Finance and Banking Entrepreneurship and Community Development Jurnal Akuntansi dan Keuangan Islam (JAKIs) Jurnal Accounting Information System (AIMS) Advances: Jurnal Ekonomi & Bisnis Taxation and Public Finance Economics & Islamic Finance Journal Akurasi Atestasi : Jurnal Ilmiah Akuntansi Journal of Business and Information System
Rimi Gusliana Mais
Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Penerapan Psak 57 Terhadap Perusahaan Rekayasa, Pengadaan, dan Konstruksi PT Wijaya Karya Tbk Wulaningsih, Ririn Widyastuti; Mais, Rimi Gusliana; Salsabila, Nadia; Safitri, Raisa Arifahani; Hayuningtyas, Roro
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 5 No 1 (2025): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Februari 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/reb4dm83

Abstract

This investigate points to analyze the Statement of Financial Accounting Standards 57 concerning Provisions, Contingent Liabilities and Contingent Assets on toll road construction projects conducted by PT Wijaya Karya Tbk (WIKA) in 2023, one of leading construction companies in Indonesia. This research utilizes descriptive qualitative by analyzing financial reports. The data collected based on company annual reports and other relevant sources. The research results in the implementation of Statement of Financial Accounting Standards 57 by PT Wijaya Karya Tbk which has been running well, especially in recognizing provisions related to obligations arising from toll road construction projects. However, there are challenges in disclosing contingent liabilities that require further transparency. This research provides important insights regarding company compliance with applicable accounting standards as well as identifying challenges and opportunities in managing provisions, contingent liabilities, and asset liabilities. The findings of this research are expected to be used as a contribution to the better and more transparent development of accounting practices in Indonesia’s industry of construction
Implementasi Trilogi Pemberdayaan Masyarakat bagi Kelompok Peternak Domba/Kambing di Desa Gorowong, Parung Panjang, Bogor Abidin, Zainal; Mais, Rimi Gusliana; Adawiyah, Wiwiek Rabiatul
PROGRESIF: Jurnal Pengabdian Komunitas Pendidikan Vol. 4 No. 2 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

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

Abstract

This study examines the implementation of a community empowerment trilogy aimed at increasing economic self-reliance among sheep and goat farmers in Gorowong Village. The main challenges these farmers face include limited access to capital, low management skills, and dependency on intermediaries. This program implements three empowerment components: capital support, capacity building for farmers, and purchase guarantees. The implementation methods include stages of socialization, training, technology application for grazing management, ongoing mentorship, and evaluation, all designed to build capacity and optimize land use for grazing. Initial results show improvements in farmers’ technical skills, community engagement in sustainable management practices, and significant income growth. The program has reduced farmers’ reliance on intermediaries and strengthened financial independence through financial literacy skills. To ensure sustainability, this article recommends further support in marketing, continuous training, and access to low-interest financing. This research contributes to the literature on agricultural-based community empowerment by providing a replicable model for sustainable economic growth in rural communities.
Al-Qur’an dan Pengusaha Muslim: Karakter Ir. Sholah Al Athiyah Munir, Munir; Mais, Rimi Gusliana; Fachri, Muhammad Ridwan
Kordinat: Jurnal Komunikasi antar Perguruan Tinggi Agama Islam Vol 23, No 1 (2024): Jurnal Komunikasi antar Perguruan Tinggi Agama Islam
Publisher : Kopertais Wilayah I DKI Jakarta dan Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/kordinat.v23i1.34910

Abstract

The purpose of this article is to analyze the behavior of a successful entrepreneur named Ir. Sholah Al Athiyah is based on the teachings of the Koran and to fill the void in Muslim entrepreneurship literature and to reveal new findings that have not been explored by other researchers. Ir. Sholah Al Athiyah is an entrepreneur and businessman who lives in Egypt. The exact definition of the term entrepreneurship is still being discussed, so that research on entrepreneurship remains relevant. The source of discussion in this article is the Al-Qur'an, because the study provides a deeper understanding of the basic contents of the Al-Qur'an. Therefore, this article tries to answer the attitude of Ir. Sholah Al Athiyah in Islamic entrepreneurship based on the Koran. This research needs to be carried out considering that the current development of large corporations requires business research that comes directly from the Al-Qur’an as a reference and facts about Islamic figures. This research uses library research methods and examines relevant scientific articles as data sources. The results of this research contain several basic verses about entrepreneurship. This verse relates to the attitude of business actors when running a business. Lastly, the concept of Islamic entrepreneurship would be very suitable to be applied because it contains two meanings Hablumminannas and Hablumminallah, as is the attitude of Ir. Sholah Al Athiyah who always adheres to the values of the verses of the Koran and makes Allah SWT the main investor.
Artificial Intelligence (AI) dalam Akuntansi: Peluang dan Tantangan untuk Profesi Akuntan Mais, Rimi Gusliana; Wulaningsih, Ririn Widyastuti; Oktasari, Erita; Setiawan, Desy Amaliati; Wulandari, Winda
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 8 No 1 (2025): Artikel Riset Januari 2025
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v8i1.1976

Abstract

Penelitian ini bertujuan untuk menganalisis dampak implementasi Artificial Intelligence (AI) dalam profesi akuntan yang telah membawa perubahan yang terlihat signifikan, dengan menawarkan peluang sekaligus tantangan. Penelitian ini menganalisis dampak AI terhadap profesi akuntan, dengan fokus pada bagaimana AI dapat meningkatkan efisiensi dalam tugas-tugas rutin seperti pencatatan data, pemrosesan, dan rekonsiliasi bank. Penelitian ini menggunakan pendekatan kualitatif, dengan teknik pengumpulan data melalui wawancara. Hasil penelitian menunjukkan bahwa kemampuan AI memungkinkan akuntan untuk mengalihkan fokus mereka ke aspek yang lebih strategis dalam peran mereka, termasuk analisis data yang lebih mendalam dan pengambilan keputusan yang lebih informatif. Selain itu, AI memberikan data yang lebih cepat dan akurat kepada akuntan, yang meningkatkan kualitas laporan keuangan dan manajemen risiko. Namun, adopsi AI ini juga menimbulkan kekhawatiran terkait potensi penggantian pekerjaan dan kebutuhan peningkatan keterampilan dikalangan akuntan agar dapat beradaptasi dengan perkembangan teknologi yang terus berkembang. Secara keseluruhan, penelitian ini menyoroti efek transformasional AI terhadap profesi akuntan. Oleh karena itu pentingnya beradaptasi dengan perubahan ini untuk memanfaatkan potensi AI secara maksimal dengan pengembangan ketrampilan akuntan dan penyesuaian kurikulum Pendidikan.
Ethnomethodological Insights into Hybrid Contract Practices in Islamic Accounting Annurria, Wanti; Dahlifah, Dahlifah; Mais, Rimi Gusliana
Economica: Jurnal Ekonomi Islam Vol. 13 No. 2 (2022)
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/economica.2022.13.2.14142

Abstract

This study aims to explore the implementation of Sharia accounting for hybrid contract financing at PT Bank Syariah Indonesia Tbk., where several contracts are not yet regulated under current Sharia Accounting Standards. The focus of this research is to identify how these hybrid contracts align with Sharia principles and the existing regulatory framework while assessing the practical challenges faced by Islamic financial institutions. The primary data sources include direct observations and in-depth interviews with informants, specifically employees of PT Bank Syariah Indonesia Tbk., who provide insights into the operationalization of Sharia accounting in practice. This research adopts a qualitative approach with an interpretive paradigm, utilizing the ethnomethodology method to conduct an in-depth analysis of indexicality, reflexivity, and accountability within the accounting processes. The findings reveal that the application of Sharia accounting in hybrid contract financing at PT Bank Syariah Indonesia Tbk. represents a form of innovation that consistently aligns with regulations, Sharia principles, and Sharia accounting standards. Despite the absence of comprehensive standards, the bank effectively adapts existing guidelines to manage these hybrid contracts realistically. To support the ongoing development of Islamic banking in Indonesia, it is imperative for regulators and standards boards to establish detailed rules and guidelines for Sharia accounting in hybrid contract financing, ensuring uniformity and transparency across the industry.
Determinan Minat Membayar Zakat Generasi Milenial Jawa Barat Melalui Platform Fintech Mais, Rimi Gusliana; Munir, Munir; Setiawan, Desy Amaliati; Aldina, Nabiilah
Jurnal Accounting Information System (AIMS) Vol. 8 No. 1 (2025)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v8i1.1165

Abstract

This study aims to determine and analyze the factors that influence the interest of the millennial generation in paying zakat online through the fintech platform. The sample used in this study was 108 respondents from the millennial generation who live or are domiciled in the West Java region. There are three independent variables used in this study, namely Income, Religiosity, and Accountability. While the dependent variable used is the interest of the millennial generation in paying zakat online. The sample selection method in this study uses a purposive sampling technique. This study uses a descriptive research method with a type of research using a quantitative approach, which is measured by the panel data regression method using the Statistical Product and Service Solution (SPSS) version 23. The results of this study indicate that income and accountability have a significant positive effect on the interest of the West Java millennial generation in paying zakat online through the fintech platform, while religiosity does not affect the interest of the West Java millennial generation in paying zakat online through the fintech platform.
Budget Analysis, Employee Competence and Classification of Standard Account Charts in Realizing Reliability Financial Statements Agus Prasetyo; Rimi Gusliana Mais
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 3 No 2 (2021)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v3i2.104

Abstract

This research aims to analyze whether the Budget, Employee Competency and Standard Account Chart Classification (BAS) can realize the reliability of the Ministry of Maritime and Fisheries Financial Statements.This research uses descriptive research with a qualitative approach, research using interview techniques from informants. The population of this study is the Ministry of Maritime Affairs and Fisheries with the study sample determined based on work units with the authority of positions that exist within the Ministry..The results showed that dominantly employee competence can realize the reliability of the financial statements of the Ministry of Maritime Affairs and Fisheries because by placing employee competencies adjusted to the job will maximize work results. The budget and BAS can be structured properly when the competencies of employees can be met.
Financial performance analysis of sharia banking with maqashid shariah index method Saiful Muchlis; Munir Munir; Rimi Gusliana Mais
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 3 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v4i3.669

Abstract

This study aims to determine the financial performance of Islamic banking using the Maqashid Shariah Index financial approach. This study uses a type of descriptive research with a quantitative approach. The population of this study is Islamic commercial banks in Indonesia operating from 2015 to 2020. The sample was determined based on the purposive sampling method, with a total sample of 10 Islamic commercial banks with six years of observation. Data was used in this study in the form of secondary data. The data collection technique uses the documentation method in the form of annual financial reports (annual reports) on the official website of each Islamic commercial bank. The results of the study prove that 1) Bank Muamalat Indonesia (BMI) ranks first in calculating the performance of the maqashid sharia index, and Bank BTPN Syariah (BTPNS) ranks lowest. 2) In general, Islamic banks in Indonesia have fulfilled the three objectives of sharia well, so in the future, this good achievement needs to be developed and improved. Management may be made to determine and implement a reasonable and also appropriate strategy, such as increasing the knowledge and capabilities of the company's human resources, optimizing capital, developing various financing products, and maintaining a spirit of cooperation between Islamic financial institutions with related customers
REVEALING THE ACCOUNTABILITY AND TRANSPARENCY OF FINANCIAL MANAGEMENT PUBLIC SECTOR ORGANIZATIONS IN IMPLEMENTING ISAK 35 Mais, Rimi Gusliana; Munir, Munir; Guvra, Hanifah Ellia; Wulaningsih, Ririn Widyastuti; Setiawan, Desy Amaliati
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 11, No 1 (2025): Vol 11, No. 1 (2025)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v11i1.10904

Abstract

ABSTRACTThis study aims to analyze the accountability and transparency of the financial management of the Istiqlal Mosque and the suitability of the financial report presentation format of the Istiqlal Mosque with the financial report presentation format in the Interpretation of Financial Accounting Standards (ISAK) 35. The research method used is qualitative with a descriptive research type. Data was collected through interviews with three informants responsible for the Istiqlal Mosque's financial management. The findings show that of the eight accountability indicators, only two have been successfully met: Evaluation Learning and Accountability. In addition, only five of the nine indicators, Timely, Clear, Accurate, Comparable, and Organizational Structure, have been met. The Istiqlal Mosque has not presented the standard financial report format of ISAK 35 in implementing Accountability and Transparency. This study is expected to significantly impact and increase the awareness of the daily management of the Istiqlal Mosque in maintaining the mandate of stakeholders and the community.ABSTRAKPenelitian ini bertujuan untuk menganalisis akuntabilitas dan transparansi pengelolaan keuangan Masjid Istiqlal dan kesesuaian format penyajian laporan keuangan Masjid Istiqlal dengan format penyajian laporan keuangan dalam Interpretasi Standar Akuntansi Keuangan (ISAK) 35. Metode penelitian yang digunakan adalah kualitatif dengan jenis penelitian deskriptif. Pengumpulan data dilakukan melalui wawancara kepada tiga informan yang bertanggung jawab terhadap pengelolaan keuangan Masjid Istiqlal. Hasil temuan menunjukkan bahwa dari delapan indikator akuntabilitas, hanya dua yang berhasil dipenuhi, yaitu Evaluasi Pembelajaran dan Akuntabilitas. Selain itu, hanya lima dari sembilan indikator yang terpenuhi, seperti Tepat Waktu, Jelas, Akurat, Dapat Dibandingkan dan Struktur Organisasi. Masjid Istiqlal belum menyajikan format laporan keuangan standar ISAK 35 dalam menerapkan Akuntabilitas dan Transparansi. Penelitian ini diharapkan memberikan dampak yang signifikan terhadap peningkatan kesadaran Pengurus Harian Masjid Istiqlal dalam menjaga amanah para pemangku kepentingan dan masyarakat.
TRANSFORMASI MANAJEMEN KEPATUHAN PAJAK MELALUI IMPLEMENTASI BALANCED SCORECARD DAN STRATEGY MAP: STUDI LITERATUR KUALITATIF Adie Tirtakusuma; Rimi Gusliana Mais
Juremi: Jurnal Riset Ekonomi Vol. 4 No. 6: Mei 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v4i6.10558

Abstract

Penelitian ini mengkaji implementasi Balanced Scorecard (BSC) dan Strategy Map sebagai instrumen strategis dalam transformasi manajemen kepatuhan pajak. Melalui studi literatur kualitatif yang sistematis, penelitian ini mengembangkan kerangka konseptual yang mengadaptasi empat perspektif BSC untuk konteks perpajakan: perspektif penerimaan dan kepatuhan, perspektif wajib pajak, perspektif proses administrasi perpajakan, dan perspektif kapabilitas organisasi. Strategy Map yang dihasilkan memvisualisasikan hubungan sebab-akibat antar sasaran strategis yang mendorong peningkatan kepatuhan pajak. Penelitian mengidentifikasi enam faktor kritis keberhasilan implementasi, antara lain komitmen kepemimpinan, kualitas data, dan alignment strategis. Hasil penelitian menunjukkan bahwa implementasi BSC dan Strategy Map berkontribusi pada pengambilan keputusan berbasis bukti dan alokasi sumber daya yang lebih efisien dalam manajemen kepatuhan pajak. Model adaptasi untuk konteks Indonesia yang menggabungkan pendekatan top-down dan bottom-up direkomendasikan untuk transformasi manajemen kepatuhan pajak yang lebih strategis. Penelitian ini menegaskan pentingnya transformasi paradigma dari pendekatan berbasis penegakan hukum menuju model kepatuhan kooperatif yang didukung oleh pengukuran kinerja komprehensif dan visualisasi strategi yang jelas untuk mencapai kepatuhan pajak yang berkelanjutan
Co-Authors Abdul Kadir Abu Abu, Abdul Kadir Achmad Jaelani Achmad, Aisah Achmadi Achmadi Adie Tirtakusuma Aeniyatul Muhaqiyah Agita Prima Istiqorul Agus Prasetyo Agus Prasetyo Ainun Komala Indah Ainun Komala Indah Aji Dedi Mulawarman Aldina, Nabiilah Alifiani, Tika Almurni, Siti Anggi Windu Safitri Ani Cahyadi Anisa Dwi Nurfajriah Anisya Dwi Fazriani Annurria, Wanti Anselmus Rufus Kodu Apandi, Sukma Aski Khoirunnisa Aulia Fuad Rahman Banowati, Anggun Putri Burda, Agustian Chandra, Rama Dahlifah, Dahlifah Damayanti, Defi Danny Syachreza Dea Maharani Dean Salomo Kumenaung Destiana, Aulia Destiana Desy Amaliati Setiawan Dewi Patmaningsih Dewi, Chintania Eka P Dhewi, Deasyanti Aryani Dika Fuji Okta Dwi Tiara Putri Edy Sarwono Eko Ganis Sukoharsono Elin Tri Budiyani Engkur Engkur Erita Oktasari Fachri, Muhammad Ridwan Fadlan Nuari Fajriana Ramadhanty Fajriati, Feti Fanisyah Maliki Faruqi, Faris Fathurrochman, Galih Fatiria, Mia Firman Hidayat Fitri Marlistiara Sutra Fransiska Aprilia Gatot Prabantoro Gustiawan, Deni Guvra, Hanifah Ellia Handoko Sakti, Sri Harimurti Wulandjani Harry Indradjit Soeharjono Hasan Hasan Hastuti, Dian Dwi Hasugian, Hotbin Hayuningtyas, Roro Hendra, Lim Hendrawati Hendryadi Hendryadi Henny Rahayu Heri Heri, Heri Hotbin Hasugian Hotmavica Natalia Iman S. Suriawinata Iman Sofian Suriawinata Imelda Aprileny Indah, Ainun Komala Iswandi Jihan Alfadila Joko Bagio Santoso Juliono, Sigit Kawung, Goerge M.V. khusnul khotimah Kirioma, Rosalinda Kuncoro, David Sri Kurniawan, Rachmad Risqy Kusnoto, Margi Astatanu Lestari Lestari Lini Palindri Lubis, Mita Fatimah Maliki, Fanisyah Maserih Maserih Maulina, Azka Maya Mustika Maya Mustika Megayani Megayani Megayani, Megayani Merliyana Muhammad Anhar muhammad fikri Muhammad Ikhsan Mulyati, Ade Munir Munir , Munir Munir Munir Munir Munir, Munir Muslim Muslim Mustika, Maya Nabila Lutfiah Nuha Nawasiah, Nana Nelli Novyarni Nia Agusetiani Nia Sulfiani Nuari, Fadlan Nuning Lufiani Nurafifah, Nurul Nurani, Nita Nursanita, Nursanita NURUL AZIZAH NURUL HIDAYAH Nuryasa Nuryasa Nuryati, Tutty Okta, Agatha Danar Kristia Oktasari, Erita Panjaitan, Sanni Fia Defela Prabantoro, Gatot Pranggoro, Kukuh Preztika Ayu Ardheta Preztika Ayu Ardheta Prihatna, Nandang Purbojati, Nurrakhman Rahmat, Nur Ridwan Maronrong Ririn Widyastuti Wulaningsih Rizky Eka Hamidullah Roberto Josua F Hasibuan Roberto Josua Fermadius Hasibuan Rommel Togatorop Romsiyatul Afifah Roviah, Roviah Rumondang, Ester Saefurahman, Asep Safitri, Adelia Safitri, Raisa Arifahani Saiful Muchlis Saiful Muchlis Saiful Muchlis Saiful Muchlis Saiful Muchlis, Saiful Sakti, Sri Handoko Salsabila, Nadia Salsabila, Thoriqoh Saputra, Pandu Perdana Saputri, Mutiara Indah Sarah, Naomi Christine Sari, Hastuti Indra Sari, Nurul Indah Sintawati, Sri Siti Nafisah Siwu, Hanly F.J Soetjiati Soetjiati Sovitriana, Rilla Sri Handoko Sakti Stefani Darmawan Sugiono, Edi Sukamto Sukamto Sumitro Sumitro Supriadi Thalib Suryadi, Arief Syafrinaldi, Zidan Timothy Tanujaya Tuti Alawiyah Uun Sunarsih Wahyudin Halim Wahyuni, Sinta Sri Wastuaji, Agung Winda Wulandari Winda Wulandari, Winda Wiwiek Rabiatul Adawiyah Wulansari, Siti Sarah Zainal Abidin Zainal Abidin Zainal Abidin