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PENERAPAN GREEN ACCOUNTING DALAM ERA PENCAPAIAN SUSTAINABLE DEVELOPMENT GOALS Fadhilah Syarthony, Adib Luthfi; Wulandari; Mufid, Zaki Irvan
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 3 No. 2 (2025): Desember
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v3i2.3387

Abstract

Akuntansi hijau (Green accounting) berkembang dikarenakan akuntansi konvensional dinilai belum mampu menggambarkan dengan utuh efek dari lingkungan dan sosial dari kegiatan ekonomi.artikel ini membahas penerapan green accounting dalam mendukung pencapaian sustainable development goals(SDGs) dengan merumuskan temuan dari 30 jurnal nasional dan internasional yang baru baru di publis 2023-2025. Ada metode yang di pakai yaitu studi literature sistematis dengan pendekatan kualitatif deskriptif.hasil kajian di gunakan sebagai penerapan akuntansi hijau yang sangat penting untuk keterbukaan dan tanggung jawab lingkungan, memperbaiki mutu laporan sustainability,dan memajukan kualitas kinerja serta legitimasi prusahaan, baik pada bidang swasta maupun publik. Akuntansi hijau juga memberikan bukti dampak positif terhadap kinerja keuangan dan keberlangsungan keuntungan perusahaan jangka panjang. Meskipun begitu, pengaplikasian masih terdapat beberapa kendala, seperti aturan belum memadai, biaya yang tinggi, keterbatasan keterampian sdm. Dengan karna itu, diperlukan dukungan kebijakan yang terintegrasi, penguatan pembuktian ESG, serta mengenbangkan konsep akuntansi lingkungan agar lebih inovatif agar terwujudnya SDGs dapat terwujud secara keberlangsungan.
THE IMPACT OF THE 2026 INCLUSIVE FISCAL POLICY ON ECONOMIC GROWTH IN DISADVANTAGED REGIONS: A STUDY OF DEVELOPMENT ECONOMICS THEORY AND THE IMPLEMENTATION OF PMK 105/2025 IN INDONESIA Wulandari; Hadenan Towpek
International Journal Of Humanities, Social Sciences And Business (INJOSS) Vol. 5 No. 2 (2026): INTERNATIONAL JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (INJOSS)
Publisher : ADISAM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20095015

Abstract

The 2026 inclusive fiscal policy through PMK 105/2025 on Government-Bearing Income Tax (DTP) has proven effective in driving economic growth in underdeveloped regions in Indonesia with a consumption multiplier effect of 1.6–1.8x among 15 million workers in labour-intensive sectors (textiles, furniture, tourism). A review of development economics theory confirms alignment with the Solow convergence model, Romer’s endogenous growth model, and Hirschman’s ‘big push’ theory to break the Myrdal circular cumulative causation in 128 priority districts. Implementation in Q1 2026 recorded a +4.8% increase in the Gross Regional Domestic Product (GRDP) of underdeveloped regions, a +22% rise in employment, and a 1.8 percentage point reduction in poverty, despite being hampered by regional fiscal capacity (85% dependence on General Allocation Funds) and governance-related leakages. Recommendations include an extension to 2027 with digitalised claims, performance-based transfers, and integration of DID-DTP to achieve 25% regional convergence within 5 years towards the 2025–2029 National Medium-Term Development Plan (RPJMN). 
OPTIMALISASI POTENSI LOKAL MELALUI PELATIHAN PENGOLAHAN NANAS SEBAGAI UPAYA PENGUATAN EKONOMI KELUARGA DI DESA MIDAR Fransiska, Mauliddiah Charla; Pratiwi, Sandra Ayuning Tyas; Pradana, Muhamad Rifky; Wulandari; Agustina, Desi; Ilaila, Ega; Handayani, Nur; Ifrohati
Education, Language, and Arts: Jurnal Pengabdian Kepada Masyarakat Vol 5 No 1 (2026): Education, Language, and Arts: Jurnal Pengabdian Kepada Masyarakat
Publisher : Jurusan Pendidikan Bahasa dan Seni, FKIP Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/ela.v5i1.1664

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan mengoptimalkan potensi lokal melalui pelatihan pengolahan nanas sebagai upaya penguatan ekonomi keluarga di Desa Midar. Sasaran kegiatan adalah kaum perempuan, khususnya ibu rumah tangga, yang memiliki peran strategis dalam menopang perekonomian keluarga. Metode yang digunakan adalah pendekatan partisipatif berbasis pelatihan praktik langsung yang meliputi tahap observasi potensi kebun nanas, pelatihan pembuatan selai nanas, serta pembuatan bolu lapis selai nanas. Hasil kegiatan menunjukkan peningkatan keterampilan peserta dalam mengolah produk pangan berbasis nanas serta tumbuhnya kesadaran akan peluang usaha rumah tangga. Produk yang dihasilkan memiliki potensi nilai ekonomi lebih tinggi dibandingkan penjualan buah segar. Program ini berkontribusi terhadap pemberdayaan perempuan melalui penguatan kapasitas keterampilan dan membuka peluang pengembangan usaha kecil berbasis potensi lokal. Keberlanjutan program memerlukan pendampingan lanjutan dalam aspek pemasaran dan pengelolaan usaha agar manfaat ekonomi dapat dirasakan secara berkelanjutan oleh masyarakat. This community service program aims to optimize local potential through pineapple processing training as an effort to strengthen family economic resilience. The program targets women, particularly housewives, who play a strategic role in supporting household income. The method employed is a participatory approach based on hands-on training, including observation of local pineapple resources, training in pineapple jam production, and the preparation of layered pineapple cake. The results indicate an improvement in participants’ skills in processing pineapple-based food products and an increased awareness of small-scale business opportunities. The processed products have higher economic value compared to selling fresh pineapples. This program contributes to women’s empowerment by enhancing practical skills and creating opportunities for home-based enterprises rooted in local resources. Sustainable impact requires continued assistance in marketing and basic business management to ensure long-term economic benefits for the community.
The Effect of Sales Growth and Total Asset Turnover (TATO) on Stock Return at PT Kimia Farma Tbk. Novita Suciyati; Aliah Pratiwi; Wulandari
GoodWill Vol. 6 No. 1 (2026): April 2026
Publisher : Yayasan Amerta Insan Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/goodwill.v61.532

Abstract

This study aims to examine the effect of Sales Growth and Total Asset Turnover (TATO) on Stock Returns at PT Kimia Farma Tbk during the 2014–2023 period. The research is motivated by the inconsistency between the company’s financial performance and stock price fluctuations, particularly in the pharmaceutical sector, which is highly sensitive to market sentiment and external shocks. This study employs a quantitative approach with an associative design using secondary data derived from the company’s annual financial statements. The analytical method applied is multiple linear regression, supported by classical assumption tests, including normality, multicollinearity, heteroscedasticity, and autocorrelation tests, as well as hypothesis testing through t-tests and F-tests. The results show that Sales Growth and TATO do not have a statistically significant effect on Stock Returns, either partially or simultaneously. The coefficient of determination (R²) indicates that 34.7% of the variation in stock returns can be explained by these variables, while 65.3% is influenced by other factors not included in the model. These findings suggest that stock return dynamics are not solely driven by internal financial performance but are also significantly influenced by external factors such as market sentiment, macroeconomic conditions, and investor behavior. This study contributes to the literature by highlighting the limitations of traditional financial ratios in predicting stock returns and emphasizes the need for a more comprehensive analytical approach. Practically, the findings encourage companies to enhance strategic innovation and investor communication while guiding investors to adopt broader evaluation criteria in investment decision-making.
PENERAPAN MODEL PEMBELAJARAN KOOPERATIF TIPE JIGSAW UNTUK MENINGKATKAN HASIL BELAJAR PESERTA DIDIK PADA MATA PELAJARAN PENDIDIKAN PANCASILA DI MI MUHAMMADIYAH CECE Nur Irdayanti; Ismail; Wulandari
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 12 No. 02 (2026): Volume 12 No. 2, Juni 2026 Release
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v12i02.12903

Abstract

This study aims to enhance students’ learning outcomes through the use of the Jigsaw cooperative learning model in Pancasila Education. The issue addressed in this study is the low level of learning outcomes resulting from teacher-centered learning. This research employed Classroom Action Research (CAR) consisting of two cycles, namely planning, implementation, observation, and reflection stages. The participants were fourth-grade students of MI Muhammadiyah Cece. Data were gathered through observation and tests, and then analyzed using descriptive quantitative techniques. The results revealed a significant improvement in students' learning outcomes. In the pre-cycle stage, classical completeness was 41.18%. In cycle I, the average score rose to 74.12 with 52.94% completeness. In cycle II, the average score increased to 93.24 with 88.24% completeness. These findings demonstrate that the Jigsaw cooperative learning model effectively enhances students’ learning outcomes, participation, and collaboration skills. Therefore, this model can be applied as an alternative learning strategy in elementary education.
Pengaruh Efektivitas Presensi Online Terhadap Disiplin Kerja Penyuluh Keluarga Berencana Di Perwakilan Bkkbn Provinsi Sulawesi Tengah Wulandari; Mangngasing, Nasir; Erdiansyah
JPS: Journal of Publicness Studies Vol 3 No 02 (2026): Journal of Publicness Studies
Publisher : Program Studi Administrasi Publik, Fakultas Ilmu Sosial dan Ilmu Politik, Universitas Tadulako

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22487/n0v5s412

Abstract

This study aimed to examine the effect of online attendance effectiveness on the work discipline of Family Planning Extension Workers and to measure the magnitude of such effect. A quantitative approach with a survey method was employed. Online attendance effectiveness was measured using the DeLone & McLean (2003) model, encompassing six dimensions: system quality, information quality, service quality, use, user satisfaction, and net benefits, while work discipline was measured using the indicators proposed by Singodimedjo in Sutrisno (2023), comprising adherence to time regulations, institutional rules, behavioral norms, and other applicable regulations. Data were collected through a questionnaire distributed to 83 Family Planning Extension Worker respondents. Data analysis was conducted using simple linear regression, f-test, and the coefficient of determination (R²) with the aid of SPSS 27. The findings revealed that online attendance effectiveness had a positive and significant effect on the work discipline of Family Planning Extension Workers at the BKKBN Representative Office of Central Sulawesi Province, as evidenced by a f-value of 107,808 > t-table of 3,96. Online attendance effectiveness accounted for 57.1% of the variance in work discipline (R² = 0.571), while the remaining 42.9% was attributable to other factors outside the research model
PENGARUH RETURN ON ASSET (ROA) DAN RETURN ON EQUITY (ROE) TERHADAP PERTUMBUHAN LABA PADA PT. JASA MARGA, TBK Khairunnisa; Wulandari; Rimawan, M.
Jurnal Publikasi Manajemen Informatika Vol. 4 No. 3 (2025): JURNAL PUBLIKASI MANAJEMEN INFORMATIKA
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupumi.v4i3.4101

Abstract

Profit growth will certainly simulate the investment provisions of investors or potential investors who have provided capital to the company, as well as creditors who help the company to get loans. This study aims to determine the effect of Return On Asset (ROA) and Return On Equity (ROE) on profit growth at PT. Jasa Marga, Tbk. This research is an associative quantitative study. The instrument used in this study is a list of tables in the form of financial reports consisting of net profit data, asset data and equity data. The population in this study is the financial statements of PT. Jasa Marga, Tbk for 16 years. The sample in this study is the financial statements of PT. Jasa Marga, Tbk from 2014 to 2023. The sampling technique used in this study is purposive sampling. Data collection techniques in this study are documentation and literature studies. The analysis technique uses the classical assumption test, multiple linear regression, multiple correlation coefficient, determination test, t test and f test. The results of the study indicate that Return On Asset (ROA) has a significant partial effect on Profit Growth at PT. Jasa Marga, Tbk while Return On Asset (ROA) has no effect and Return On Asset (ROA) and Return On Equity (ROE) have a significant effect simultaneously on Profit Growth at PT. Jasa Marga, Tbk.
Co-Authors A. A. Sakti, A. A. A. Sofyan Abal Karima Abd. Hakim Laenggeng, Abd. Hakim Abdul Aziz Munandar Abdul Munip Abdurakhman, R. Nur Abubakar Iskandar Achmad Mulyana Adela Julianda Adha, Ikhsan Fauzi Adi Prasetia Nanda Adiba, Fhatiah Adrian Polim Afifah, Fauziah Nur Afrianingsih Afriansyah Agulia, Cita Putri Agung, Andi Sadri AGUS Agus Rifki Ridwan Agusta Dian Ellina Agustianti, Wandry Agustina, Desi Ah Yusuf, Ah Ahada Wahyusari Ahmad Faiz Muntazori Ahmad Lahmi Ahmad Yani Ahmad Zamzami Ahmadi, Fadhil Ahmil Aisha Alifa Irawan Akbar, Khaerul Al Faruk Islamudin Al-Pasyah Alamsyah, Indra Fajar Albar, Israr Alda Genesis Alfikri, Reza Seby Ali Rahmat Unton Aliah Pratiwi Almadora Anwar Sani Alwi Amanda Fathona Fadhila amandasona Amin Aminah Lubis Amir Bandar Abdul Majid Ananda Ananda Faridhatul Ulva Andi Akram Nur Risal Andi Baso Kaswar Andi Baso Kaswar Andini, Ellie Anggi Windasari Anggoro, A. Barry Anggriani, Mitha Dwi Ani Rakhmanita Anisah, Alfiyah Nur Aniyatussaidah Anoki Herdian Dito Ansori, M. Tedi Anwar LC, Mohammad Aouliyati Apriani, Shinta Apriyadi Ardiantika, Nuri Ardiyansah, Ardo Aria Aji Priyanto Aries Sundoro Arindi, Indira Aris Munandar ariyatia arief Arman Paramansyah Arya Wiessesa Ashari, Abd. Asisti, Putri Ananda Asmara Yauma Putri Fara Diba Asmaret, Desi Asmita Wulansari Dg. Liwang Athallah Aziz Dafsa Atiyatul Wafiroh Elkamila Awalia, Shafira Ayona Dwi Sefiani Ayu Febbriyanti AYU FITRIANI Ayu Nandita Pangesti, Rizky Azahira Azahra Nabila Nasution, Shafira Azahra, Nur Shellae Azzah Tuslihun Nadiyah Azzahra, Siti Patimah B. Suwignyo, B. Badarudin Azarkasyi Bagas Kawuryan Bagdawansyah Alqadri Bahrul Ulumul Haq Baihaqi, Z. A. Barry Anggoro, Aloysius Billi Rifa Kusumah Billy Septrianda Putra Bintara, Chandra Satya Cakranegara, Pandu Adi Choerul Fakih Choirunnisa Siregar, Fithri Cut Linar Cut Meurah Nurul ‘Akla Cut Shinta Natasya Daiyyan Bisri Darmawansyah Dasrizal Dahlan Daud Taqiuddin Debby Arisandi, Debby Debby Ustari Deki, Martha Dela Puspita Sari Delovita Ginting, Delovita Denisa Ayu Nita Deny Christian Ingan Desih Ratnasari Devi Aprianti Dewi Dewi Fatmarani Surianto DEWI LAKSANA JANNATY Dewi Niswatul Fithriyah Dharmono Dharmono Didit Darmawan Dini Afriliza Disti Apriani Dr. Yulius Yohanes Duryat Dwi ASTUTI Dwi Novi Setiawati Dwiwani, Nabila Zahra Okta Dyas Syukur Prayoga Edduar Hendri, Edduar Edi Hermanto Edizal Edra Satmaidi Efandri Agustian Eka Pratiwi, Arik Dian Ekasari, Silvia ekawati Elisa, Novi Elsa Viati Ena Sovtia Erdiansyah Eri Setiawan Erna Isfayani Erna Megawati Erwin Pohan Ester Restiana Endang Gelis Etika Damayanti Euis Sunarti Fabio Testy Ariance Loren Fachri Helmanto Fadhilah Syarthony, Adib Luthfi Fadhliani Fahrul Hidayat Faiz Fikri Al Fahmi Fajri, Muhammad Azizul Fajriah, Asruria Sani Falahuddin Fani Mariska Fardani, Caesaria Salma Salsabilla Farhan Adyatma Zachary Farhan Akbar Farhan Nardi Agustian Farizal Ramadhan Fatimah, Fatun Fauzan Ramadan Fauzi Febrianty, Yeni Fernando, Vicky Ferry , Dharma Fikriyah, Siti Hailatul Filawati Fillo Sofia, Tasya Findi Rinta Fiani Firda Zakiyatur Rofi'ah Firman Ardiansyah FIRMAN UMAR Fitriani Fitriani Puspitasari, Dewi Fitriansyah, Gema Fajar Fransiska, Mauliddiah Charla Fuadi G. Gunawan Gabriela Elsandika gun, gunawan Gunawan Prasetyo Gusmawarni Gustina Hadenan Towpek Haerudin, Muhamad Hakemah Binti Mahari, Mu`ezzah Halim, Glenaldin Hallare, Syrell M. Hamdiana Hana Pertiwi Hanifa, Fanni Hanifah Muthiah Hanisu Harahap, Anna Leli Harahap, M. A. Hariski, M Harningtyas, Almira Rahma Hartanto Hartono, Tania Sunilah Hasanah Hasanah, Zirni Al Hawa' Hidayatul Hikmiyah Hendra Hendra Rahmawan Hendra Rahmawan Henny Yusalia Hermyn B. Hina Hevitria Hevitria Hidayat, Sinta Amelia I Nengah Kundera Ibnu Haidir Ida Ayu Putu Sri Widnyani Ida Suryani Ifrohati Iis Mariam Ika Kartika Ilahia, Sona Norana Kurnia Ilaila, Ega Imam Syafi'i Imas Sukaesih Sitanggang Indah Afrianti Indah Mutiara Indifatul Anikoh Indri Safitri, Indri Indriyanti, Erwin Intan Martha Cahyani, Intan Martha Iran Sahril Irawan, Aldi Irmawanti Irmawati Irmayani Irwan Muthahanas IRWANSYAH Isfayani, Erna ISKANDAR Ismail Ismail Ismail Ismunandar Wahyu Kindang Istighfarani, Syifa Ita Purnama, Ita Jaka Nugraha, Indi Jamaluddin Jesi Alexander Alim Jihan Luthfi Juharni Julhadi Julianti, Mihra Juwita Maulani Kahfi Gunardi Kamal, Tamrin Karlisa Priandana Kartin Aprianti Khairunissa, Ade Khairunnisa Khansa Athaya Nurul Kamila Khinalya Farradiba Syahnaz Khusnul Fatekhah, Helmi Koesoemo, Rizki Fitryasari Patra Komarudin Konita Krisnanto, Ferdian Kumariyah Kurnia Fajrianti, Kurnia Kurniasari, Aulya Isra Kurniasi, Eka Rachma Kusno Setiadi Kustantinah Kusuma, Yudha Laga Hadi Laelatul Mutmainah Laila Badriyah Lailan Syaufina Lalah Alawiyah Lesna Purnawan Lilies Linda Adriani Lisna Loyola, Allysssa DL. Luqman Al Hakim Nasution Luthfi Hizbul Mujib, Muhammad M Hariski M Islam Mahdi M Syukur Dwiriansyah M. Mifta Farid M. Miftach Fakhri M. Rafli Lingga M. Rimawan Maharani Lasmin, Magrina Tantri Mairizal Malini Lubis, Fatimah Mangngasing, Nasir Maria Adventina Sunardiyah Mariadeny, Amanda Mariati, Nelly Martinus Alexander Simanjuntak Masdiana Masduki Ahmad Masfufah Masri Maulana Jordan Al Fadhi Mauly Riski Andini Mawar Hidayati Medria Kusuma Dewi Hardhienata Mega Fatimah Rosana Meilidya Meizora, Tiara Merissa Fermica Iskandar merrisa fermica iskandar Miranda Mirawati Mirdad, Jamal Mirza Elmy Safira moh Mohamad Solahudin Muammar Mufid, Zaki Irvan Mugy Khayun Mahara Muh Asrul Muslim Muh. Dadang Hawari Muhamad Alfin Saputra Muhamad Risal Tawil Muhammad Alif Leo Muhammad Amar Khadafi Muhammad Fanza Maulana Muhammad Fardan Muhammad Fasihul Lisan Muhammad Harun Muhammad Hazim Muhammad Japar Muhammad Prasha Risfi Silitonga Muhammad Raihan Setiawan Muhammad Rusli Muhammad Yusron Maulana El-Yunusi Muhsin Riyadi Mukhlis Mulia, Musda Rida Munawaroh, Sri Murad, Anizir Ali Murniati Musa Hubeis Musa, Muhajir Musran Munizu Mutiara Mu’allimin Nabila Alya Fakhira Nabila, E’en Nafisah Nurulrahmatiah Nahdi, Amira Nailul Ulah Al Chumairoh Machfud Nana Raihana Askurny Nasir Naufal, Askar Fansy Nazirun Nelwida Nelwida Nency, Aprilya Neng Wina Sumiar Ni Nyoman Putri Utami Nihayati, Hanik Endang Niken Agesti, Desi Nina Salamah Nisa Nofi Natalia Nooryanto, Mukhammad Nova Yanti Maleha Novadilastri, Novadilastri Novita Suciyati Nur Aeni, Ani Nur Alimul Haq Nur Arsyika, Nabila Nur Azis Nur Handayani Nur Intani, Adela Nur Irdayanti Nur Wahyuni Nurcahyo, R. W. Nurhardinnas, Nurhardinnas Nurharsya Khaer Hanafi Nurhasanah Nurhidayah Nurhikmahwati, Meisya Nurjanah, Nimas Ayu Lestari Nurlaela Sari, Windi Nurmaida Nursinah Nurtamara, Luthfiana Nurul Ajira Nurul huda Nurwijayanti Okatariansyah Oktafiana, Erlina Ovriyadin Pahruroji Pangestu, Adityo Mugi Panjono Parenreng, Jumadi M. Patiung, Naomi Pora, Yohana Laura Silfia Pradana, Muhamad Rifky Pradini, Ni Komang Virginia Pramita, Salsabila Ayu Prasetyo Pratama Pratiwi, Aliah Pratiwi, Sandra Ayuning Tyas Priliana Primawati, Sri Nopita Puji Muniarty Purnamasari, Anisa Purwaningsih, Yuliana Purwanti, Endang Yuni Puteri, Marsya Alivia Putinur putra Ramadhan, Rizky Mulya Putra, Halieondrah Wisya Putra, Hidayatullah Putri PUTRI HANDAYANI Putri, Aurellya Ramadhani Syainda Putri, Nuraisyah Qurratu’aini Rabiatul Adawiyah Raden Roro Priscylla Dwi Cahyani Radoti, Nathania Valmai Raharjo, Samantha Rahayu Mardikaningsih Rahma Dini Arbajayanti Rahmat, M. Rif’atul rahmayyanti Raihanun Nisa’ Ramadan Pasaribu Ramadhan, Daffa Ramonah, Dewi Rasmitadila, Rasmitadila Raswan Rasyid Asnuldi Pratama Ratna Sophia Razali, Ramadhan Regita Jenitiasari Anggraeni Reka Khorisma Reni Agustiani, Reni Retno Indriyani Retno, Deta Rizky Reza Juanda Rhesti Laila Ulfa Ribiyanti Mandaya, Alya Idhany Rico Nur Ilham Ridwan Siskandar Ridwansyah Rijal Alfaruq Rildayani Rimawan, M Rimawan, M. Riris Roiska Risaldi, Bintang Putra Risda Ramada Fitri Risman, Kadar Riswakhyuningsih, Tri Rizka Fardha Rizky Janatul Magwa Rochimah, Heni Rohma, Miptaqul Rohmah, Rifka Nazilatur Roidatus Shofiyah Rosnawati Rosniati Hakim RR. Ella Evrita Hestiandari Rury Rizhardi Rusdin Rusi Rusmiati Aliyyah Rusydi AM S.Intam, Rezki Nurul Jariah Saepuloh, Cepi Saidil Mursali Saifullah Sairul Effendi Salam, Badru Salsa Dinurrosifa, Rahmawati Samsul Arifin Santosa, Eka Budhi Saputra, Rifqi Daffa Sari Sakarina Sari, Elpita Sari, Shela Rianda Sari, Zasmita Maulia Sary, Clara Devy Yulvia Ratna Sasmita Satria, Noval Dwi Satyawan, Verda Emmelinda Saur Costanius Simamora, Saur Costanius Selvi Riwayati Septiani, Salsabilah Salwa Septy Heltria Setiawan, Romi Adetio Shillfia Widya Putri Sigit Cahyo H Siregar Siska Melynda Siske Tontong Siswahyudianto Siswandi, R Dede Sita Yubelina Sabandar Siti Kholidatur Rodiyah Siti Rachmah Siti Zubaidah Situmorang, Lamhot Solihatin, Etin Sonia Astuti Astuti Sri Hartati Sri Novianti Sri Sukaesih Sri Suwarsi Sri Wahyuni Sri Yulia Sari Sudewi Sudiah, Lismawati Sudirman, M. Sufy Rizky Suhartono Sukma, Dwinda Dona Sukmandari Sularno Sularno, Sularno Sulfina, Sindi Sumar'in Suparman Surianti Suryadi, Achmad Suryono Susiati, Eva Susilo Surahman Sutimin, Leo Agung Suyono Syafiqa, Dhia Syamsul Ph.D M.A. Hadi Syarif, Irman Syatria Adymas Pranajaya Tari F. Muslimatunisa Tarihoran, Enjel Romauli Tasya Amanda Putri Tiara Aprillia Togatorop, Faris Meode Totok Sudiyanto, Totok Tri Handayani Tri Wahyudiningsih, Nur Trisminingsih, Rina Tristian, Dian Tuti rohani Ujang Saepul Millah Uli Wildan Nuryanto Umi Zunaidah Umma Agasie, Aulia untan, Kelompok IAP Uray Ria Febyani Urwatul Wusqa Usep Gunawan Usmia, Sitti Uswatun Chasanah Utami, Sarah Dian Utami, Septiana Dwi Veithzal Rivai Zainal Vidya Lawrent Khasanah W. S., F.X. Sulistiyanto W.S., FX. Sulistiyanto Wa ode Nining Setyawan Wally Widi Angely Widodo, Wiki Widyaningsih, Dwi Ayu Wilsa Gustavia Rilla Winda Anggraini Wiratul Aini Wirawan Sukarwo Wiryawan, Dedik Wiwien Suzanti Wiwik Handayani Wulandari Wulandari Wulandari, Yolanda Yani Lubis Yanti, Laela Irma yenrizal Yoppie Wulanda Yosi Lara Jenita Yuanita, Dyta Yuliansyah, Robby Yulita Pujilestari Yuly Peristiowati Yunaeti Anggraeni, Elisabet Yunilda Rosa Yurika Wahyuni Yusup Maulana Zahra, Alivia Maulia Zakina, Siti Nur Zulaikah Zulfa, Daan Damara Zulmi Aryani