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Heri yanto
Parahyangan Catholic University
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Journal : Accounting Analysis Journal

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ANALISIS PERSEPSI MAHASISWA AKUNTANSI TERHADAP ETIKA PROFESI AKUNTAN (STUDI EMPIRIS PADA PERGURUAN TINGGI DI KOTA SEMARANG) Vitriyani, Eva Nurul; Yanto, Heri
Accounting Analysis Journal Vol 3 No 3 (2014): August 2014
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v3i3.4223

Abstract

Penelitian ini bertujuan untuk mengetahui ada atau tidaknya perbedaan persepsi mahasiswa akuntansi terhadap prinsip-prinsip etika profesi akuntan. Populasi dalam penelitian ini adalah mahasiswa akuntansi jenjang Strata 1 dan Diploma 3 pada perguruan tinggi negeri dan swasta di Kota Semarang yang masih aktif per 31 Desember 2014. Sampel dalam penelitian ini sebanyak 200 mahasiswa akuntansi. Metode pemilihan sampel menggunakan metode purposive sampling dengan kriteria mahasiswa akuntansi yang telah menempuh mata kuliah auditing 1. Hasil independent sample t-test, kelompok jenis kelamin menunjukkan tidak ada perbedaan persepsi mahasiswa akuntansi laki-laki dan perempuan terhadap etika profesi akuntan. Kelompok program pendidikan juga menunjukkan tidak ada perbedaan persepsi antara program S1 dan D3. Kemudian, hasil uji ANOVA kelompok universitas diketahui tidak ada perbedaan persepsi mahasiswa akuntansi UNNES, UNDIP, UDINUS, UNIKA, dan POLINES terhadap etika profesi akuntan. Hasil kelompok umur diketahui tidak ada perbedaan persepsi mahasiswa akuntansi umur 18 tahun, 19 tahun, 20 tahun, 21 tahun, dan 22 tahun terhadap etika profesi akuntan. Selanjutnya, hasil kelompok semester diketahui tidak ada perbedaan persepsi mahasiswa akuntansi semester 4, semester 6, dan semester 8 terhadap etika profesi akuntan.The purpose of this study was to determine whether or not differences in accounting students perceptions on the ethical principles of the accountant professions. The population of this study is S1 accounting students and D3 accounting student in state and private universities in Semarang city who still active at 31 December 2014. The sample of  this study were 200 accounting students. The sampling method of this study was purposive sampling method. The criteria of the sample is accounting students who have been through the course of auditing 1. Results of independent sample t-test shows that gender groups have no differences in accounting students perceptions for men and women of the ethical accountant professions. While the program group showed no difference in perception between S1 and D3 of the ethical accountant professions. Then, the results of the ANOVA test shows that there is no difference among the accounting students perceptions of UNNES, UNDIP, UDINUS, UNIKA, and POLINES on the ethical accountant professions. Furthermore, there is no difference in accounting students perceptions for age 18 years, 19 years, 20 years, 21 years, and 22 years on the ethical accountant professions. Then, the overall results of the semester group showed that there is no difference in accounting students perceptions for 4th semester, 6th semester and 8th semester of the ethical accountant professions.
DETERMINAN PERILAKU INVESTOR INDIVIDU DALAM PENGAMBILAN KEPUTUSAN INVESTASI SAHAM Masrurun, Ilham; Yanto, Heri
Accounting Analysis Journal Vol 4 No 4 (2015): November 2015
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v4i4.9116

Abstract

Tujuan dari penelitian ini adalah mengkaji dan memperoleh bukti empiris perilaku investor individu dalam pengambilan keputusan investasi saham. Jenis penelitian ini adalah penelitian kuantitatif dengan teknik purposive sampling. Populasi yang digunakan dalam penelitian ini adalah investor individu yang masih berstatus sebagai mahasiswa di wilayah Semarang dan yang aktif bertransaksi di Bursa Efek Indonesia. Sampel yang digunakan adalah mahasiswa anggota Kelompok Studi Pasar Modal (KSPM) pada beberapa perguruan tinggi di Semarang, yaitu UNNES, UNDIP, UDINUS, UIN Walisongo, dan UNIKA. Hasil penelitian menunjukkan bahwa kualitas informasi akuntansi dan persepsi kontrol perilaku secara langsung berpengaruh terhadap intensi investor dalam pemilihan saham, dan kualitas informasi akuntansi secara langsung berpengaruh terhadap persepsi risiko tidak sistematis. Non signifikansi terjadi pada pengaruh antara norma subjektif terhadap intensi investor dalam pemilihan saham dan persepsi risiko tidak sistematis terhadap intensi investor dalam pemilihan saham. Direkomendasikan agar penelitian selanjutnya dilakukan ketika pasar modal sedang dalam kondisi bearish, sehingga dapat memberikan penjelasan yang berbeda mengenai tanggapan investor terhadap risiko investasi saham. The aim of this study is to examine and obtain empirical evidence of the behavior of individual investors in the stock investment decisions. This research is a quantitative research with sampling purposive technique. The population of this study is individual investors that still exist as students in Semarang and they actively invest in the Indonesia Stock Exchange. The samples of this study are student members of the Capital Markets Study Group (KSPM) at the universities in Semarang, namely UNNES, UNDIP, UDINUS, UIN Walisongo, and UNIKA. The results showed that the quality of accounting information and perceived behavioral control significantly influences the intention of selecting stock, subjective norms and the quality of accounting information significantly influences the perceived behavioral control, and the quality of accounting information significantly influences the perception of unsystematic risk. Whereas subjective norm and the perception of unsystematic risk does not affect the intention of selecting stock. It recommended to do the research during bearish market, so it can probably give different result about investor’s risk perception.
DETERMINAN PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT (ERM) PADA PERUSAHAAN MANUFAKTUR Marhaeni, Tiyas; Yanto, Heri
Accounting Analysis Journal Vol 4 No 4 (2015): November 2015
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v4i4.9113

Abstract

Penelitian ini bertujuan untuk memperoleh bukti secara empiris tentang determinan pengungkapan enterprise risk management. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2012-2013 berjumlah 147 perusahaan. Teknik pengambilan sampel dilakukan dengan metode purposive sampling yang menghasilkan 204 sampel selama tahun 2012-2013. Data yang digunakan merupakan data sekunder yang diambil melalui teknik dokumentasi yang terdiri dari annual report perusahaan manufaktur tahun 2012-2013. Alat analisis untuk menguji hipotesis adalah path analysis dengan software AMOS versi 21. Metode analisis data menggunakan analisis deskriptif, analisis frekuensi, dan analisis jalur. Hasil Penelitian ini menunjukkan bahwa terdapat pengaruh signifikan komisaris independen terhadap leverage, ukuran perusahaan terhadap reputasi auditor, reputasi auditor terhadap RMC, RMC dan Leverage terhadap ERM. Namun, komisaris independen tidak berpengaruh signifikan terhadap RMC dan ERM. Penelitian selanjutnya dapat menggunakan jenis perusahaan lain seperti perusahaan asuransi yang memiliki potensi risiko yang lebih tinggi. This research aimed to obtaining the empirical evidence about determinant enterprise risk management disclosure. The population in this research is manufacturing’s companies listed on Indonesia Stock Exchange in the years of 2012-2013 the amount 147 companies. The sampling technique used purposive sampling technique which produced 204 samples during 2012-2013. The data used were the secondary data collected through documentation consisting of annual report of the manufacturing companies in 2012-2013. The tool of the analysis was to examine the hypothesis is path analysis with AMOS software version 21. And the method of data’s analysis used descriptive analysis, frequency analysis, and path analysis. The results of this research indicate that there is a significant influence of independent commissioner to leverage, the measure of the Company size significantly influence the auditors reputation, reputation auditor also significantly effect on RMC, RMC and Leverage significantly effect on the ERM. But the independent directors do not affect the RMC and the ERM. For fur
DETERMINAN KINERJA MANAJERIAL PADA SATUAN KERJA PERANGKAT DAERAH KABUPATEN KUDUS Ilah, Faidlol; Yanto, Heri
Accounting Analysis Journal Vol 5 No 1 (2016): March 2016
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i1.9750

Abstract

Terwujudnya efisiensi bagi organisasi tidak lepas dari kemampuan manajemen dalam perencanaan, pengkoordinasian, dan pengendalian berbagai aktivitas dan sumber daya yang dimilikinya. Penelitian ini menggunakan sampel sejumlah 100 pegawai instansi pemerintahan pada satuan kerja perangkat daerah Kabupaten Kudus. Pengumpulan data dengan menggunakan kuesioner. Analisis data dalam penelitian ini asumsi klasik dan regresi berganda. Hasil penelitian menunjukkan secara parsial, kepuasan kerja, gaya kepemimpinan, partisipasi anggaran, job relevant information dan locus of control berpengaruh positif signifikan terhadap kinerja manajerial. Kepuasan kerja, gaya kepemimpinan, partisipasi anggaran, job relevant information dan locus of control berpengaruh positif signifikan terhadap kinerja manajerial secara bersama.Realization of efficiency for the organization can not be separated from management capabilities in planning, coordinating, and controlling a variety of activities and its resources. This study used a sample of 100 employees of government agencies at the local work unit Holy District. Collecting data using questionnaires.Analysis of the data in this study classical assumptions and regression. The results showed a partial job satisfaction, leadership style, budget participation, relevant job information and locus of control significant positive effect on managerial performance. Job satisfaction, leadership style, budget participation, job relevant information and locus of control significant positive effect on managerial performance simultaneously.
The Effect of Good Corporate Governance Mechanism (Managerial Ownership) on Corporate Value with Environmental Performace as An Intervening Variable Esita, Prita; Yanto, Heri
Accounting Analysis Journal Vol 5 No 3 (2016): August 2016
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i3.11556

Abstract

Penelitian ini untuk mengetahui pengaruh tata kelola perusahaan terhadap nilai perusahaan dengan kinerja lingkungan sebagai vaiabel intervening. Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2012 – 2014. Pemilihan sampel ini menggunakan metode purposive sampling. Berdasarkan metode ini, diperoleh sampel perusahaan sebanyak 132 perusahaan. Alat analisis untuk menguji hipotesis adalah path analysis dengan software AMOS versi 21. Metode analisis data menggunakan analisis deskriptif dan analisis jalur. Hasil Penelitian ini menunjukkan bahwa kepemilikan manajerial berpengaruh positif terhadap komisaris independen, komisaris independen berpengaruh positif terhadap nilai perusahaan.Sedangkan kepemilikan manajerial tidak berpengaruh pada kinerja lingkungan, namun komisaris independen berpengaruh positif pada kinerja lingkungan. Hasil penelitian ini juga menunjukkan bahwa kinerja lingkungan tidak berpengaruh terhadap nilai perusahaan. This research  aimed to examine the influence of corporate governance to firm value with environmental performance as intervening variable. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange in 2011 – 2014. The sample of this research are 132 companies was taken by using purposive sampling method. This research used path analysis software with AMOS version 21 as the instrument to test the hypotheses. In analysing the data, this research used descriptive analysis and path analysis. The results of this study revealed that managerial ownership, have a positive effect on independent commissioner, independent commissioner with a positive direction also give an effect on firm’s value. Beside, managerial ownership does not have impact to the independent commissioner, and give positive impact to the environmental disclosure. This study also showed that environmental disclosure also give the positive effect on firm’s value.
Determining Factors of The Use of Accounting Information on Small and Medium Enterprises with Good Corporate Governance as An Intervening Variable Mustaghfiroh, Mustaghfiroh; Yanto, Heri
Accounting Analysis Journal Vol 5 No 4 (2016): November 2016
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i4.11995

Abstract

Penelitian bertujuan untuk mengetahui bagaimana pengaruh pendidikan pemilik, umur perusahaan dan skala usaha terhadap penggunaan informasi akuntansi pada usaha kecil dan menengah dengan good corporate governance sebagai variabel intervening. Sampel yang digunakan dalam penelitian ini sejumlah 250 responden. Pengambilan sampel menggunakan teknik simple random sampling. Pengambilan data dilakukan dengan survey lapangan.Instrumen yang digunakan dalam pengambilan data adalah kuesioner. Analisis data dalam penelitian ini menggunakan analisis jalur dengan AMOS 21. Hasil penelitian menunjukkan bahwa pendidikan pemilik terhadap good corporate governance, skala usaha dan good corporate governance terhadap penggunaan informasi akuntansi dinyatakan berpengaruh positif dan signifikan. Sedangkan umur perusahaan dan skala usaha tidak berpengaruh positif yang signifikan terhadap good corporate governance. Good corporate governance terbukti memediasi pengaruh pendidikan pemilik, umur perusahaan dan skala usaha dalam penggunaan informasi akuntansi pada usaha kecil dan menengah di Kabupaten Kendal. The study aims to determine how the educational influence of the managers, a companys age and scale of the use of accounting information on small and medium enterprises with good corporate governance as an intervening variable. The sample used in this study a number of 250 respondents. Sampling using simple random sampling technique. Data were collected by field survey. The instruments used in data collection was a questionnaire. Analysis of the data in this study using path analysis with AMOS 21. The results showed that the managers education to good corporate governance, business scale and good corporate governance of the use of accounting information revealed positive and significant impact. While the age of the firm and the business scale is not a significant positive effect on good corporate governance. Good corporate governance shown to mediate the influence of managers education, the age of the company and the business scale in the use of accounting information on small and medium enterprises in Kendal.
DETERMINAN PENGUNGKAPAN SUSTAINABILITY REPORT PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Anggiyani, Sri Wiwik; Yanto, Heri
Accounting Analysis Journal Vol 5 No 2 (2016): May 2016
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i2.14355

Abstract

Penelitian ini bertujuan untuk memperoleh bukti secara empiris pengaruh tipe industri, independensi komite audit, ukuran perusahaan, rasio leverage (DER), rasio profitabilitas (ROA) terhadap pengungkapan sustaianbility report. Populasi dalam penelitian ini adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2009-2013. Teknik pengambilan sampel dilakukan dengan menggunakan metode purposive sampling yang menghasilkan 26 dari tahun 2009 – 2013. Alat analisis untuk menguji hipotesis adalah path analysis dengan software AMOS versi 21. Hasil penelitian ini menunjukkan bahwa tipe industri berpengaruh negatif dan signifikan terhadap ukuran perusahaan, selanjutnya tipe industri berpengaruh negatif dan signifikan terhadap rasio leverage, kemudian ukuran perusahaan berpengaruh positif dan signifikan terhadap rasio leverage. Rasio leverage berpengaruh negatif dan signifikan terhadap profitabilitas dan rasio leverage berpengaruh negatif dan signifikan terhadap pengungkapan sustainability report. Juga ukuran perusahaan yang berpengaruh positif dan signifikan terhadap pengungkapan sustainability report. The aim of this study was to obtain empirical evidence of the impact of the type of industry, the independency audit committee, company size, leverage ratio (DER), profitability ratio (ROA) to the sustainability report. The population on this research is all the company that registered in Indonesia Stock Exchange (IDX) on 2009-2013. The sampling technique was conducted using purposive sampling method. Base on this method, obtained the sample of 26 companies since 2009-2013. This research used path analysis software with AMOS version 21 as the instrument to test the hypothese. The result of this research shows that the type of the industry negatively affect and significant to the company size. Next, the type of the industry negatively affect and significant to leverage ratio, then company’s standard positively affect and significant to leverage ratio. Leverage ratio negatively affect and significant to profitability and leverage ratio negatively affect and significant to sustainability disclosure report. Also company’s standard that positively affect and significant to sustainability report.
The Effect of Leverage, Firm Size, Managerial Ownership, Size of Board Commissioners and Profitability to Accounting Conservatism Yuliarti, Dita; Yanto, Heri
Accounting Analysis Journal Vol 6 No 2 (2017): July 2017
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i2.16675

Abstract

Penelitian ini bertujuan untuk menganalisispengaruhleverage, ukuran perusahaan, kepemilikan manajerial, ukuran dewan komisaris dan profitabilitas terhadap konservatisme akuntansi.Populasi dalam penelitian ini adalah perusahaan pertambangan yang terdaftar pada Bursa Efek Indonesia tahun 2011- 2015. Sampel dalam penelitian ini dipilih dengan menggunakan metode purposive sampling, sehingga diperoleh 70 unit analisis. Teknik analisis yang digunakan adalah regresi linear berganda dengan aplikasi SPSS. Hasil penelitian menunjukkan bahwa variabel leverage dan ukuran dewan komisaris secara positif signifikan berpengaruh terhadap konservatisme akuntansi, sedangkanukuran perusahaan dankepemilikan manajerial tidak berpengaruh signifikan terhadap konservatisme akuntansi. Profitabilitas berpengaruh negatif signifikan terhadap konservatisme akuntansi. Hasil penelitian dapat disimpulkan bahwa konservatisme akuntansi dipengaruhi oleh leverage, ukuran perusahaan, kepemilikan manajerial, ukuran dewan komisaris dan profitabilitas. This study aims to determine the effect of leverage, firm size, managerial ownership, board size and profitability to accounting conservatism. The population in this study is a mining company listed on the Indonesia Stock Exchange in 2011-2015. The sample in this study was chosen using purposive sampling method, so obtained by 70 unit of analysis. The analysis technique used is multiple regression with SPSS application. The results showed that the leverage and size of the board of commissioners positively significantly influenced accounting conservatism, while firm size and managerial ownership did not affect accounting conservatism. Profitability has a significant negative effect on accounting conservatism. The results of the study can be concluded that accounting conservatism affected by leverage, size, managerial ownership, boardsize and profitability .  
Kudus Regency Taxpayer’s Perception on Tax Amnesty Policy Nika, Restika Noha; Yanto, Heri
Accounting Analysis Journal Vol 8 No 1 (2019): March
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v8i1.27241

Abstract

This study aims to analyze taxpayers? perception in Kudus Regency on tax amnesty policy based on Technology Acceptance Model as main theory and Theory of Planned Behavioral, Theory of Reason Action and perception theory as the supporting theory. There are 63.735 individual taxpayers who are registered in KPP Pratama Kudus as research population. By purposive sampling method, 100 individual taxpayers are obtained as research sample. In addition, this study is examined using path analysis in AMOS 19. Results show that awareness of paying tax has positive and direct effect on intention to utilize tax amnesty, knowledge and understanding of tax amnesty positively affects intention to utilize tax amnesty through awareness of paying tax, and tax sanction has negative impact on intention to utilize tax amnesty through awareness of paying tax. Based on the findings, it can be concluded that taxpayers in Kudus Regency have not acknowledged tax sanction which unable to driven them of having intention to utilize tax amnesty. Thus, future research is recommended to conduct interview towards respondents to gain a more detailed data.
The Effect of Financial and Non-Financial Factors on Firm Value Kristi, Nuke Monika; Yanto, Heri
Accounting Analysis Journal Vol 9 No 2 (2020): July
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v9i2.37518

Abstract

This study aims to explain the impact of financial and non-financial factors, namely firm size, profitability, leverage, liquidity, activity ratio, CSR disclosures and environmental performance on firm value. This research is quantitative study with causality research design. Company Performance Rating Program in Environmental Management (PROPER) participating companies whose shares are listed on the IDX during 2015-2019 were the population of this study. The purposive sampling technique was chosen to obtain the sample of 35 companies with 140 units of analysis. This research applied a multiple linear regression test on panel data collected from secondary data. The results show the firm value can be explained by firm size, profitability, and activity ratio in a positive direction. Meanwhile, the negative influence is shown by leverage and liquidity and CSR disclosure & environmental performance cannot influence the firm value significantly. Managers are expected can optimize their asset management, because firm size, profitability, and activity ratio have a positive and significant effect on firm value and be careful of using debt, because liquidity and leverage are proven to have negative effect on firm value.
Co-Authors - Kardoyo Agus Wahyudin Ahmad Hariyadi, Ahmad Ahmad Nurkhin Airyq, Irnin Miladdyan Aisah, Karlina Alfitra, Dimas Ali Formen Ali Sunarso Aljileedi Mustafa Rayhan, Amyir Amin Pujiati Amin Taufik Amin Yusuf Arief Yulianto Arif Mahmud Arina Tri Astuti, Arina Tri Arumi, Awalia Arvany Dhin Azhari, Arvany Dhin Asri Purwanti Astuti, Iryana Dewi Astuti, Iryana Dewi Bestari Dwi Handayani Budiantoro, Risanda C, Cisia Carolina Lita Permatasari Chatarina Umbul Wahyuni Citra Eliyani, Citra Desy Ery Danny Dewi, Rafika Maulia Eka Aisyatul Ulya, Eka Aisyatul EKO NURCAHYO Elsa Puspasari, Elsa Esita, Prita Esita, Prita Eva Nurul Vitriyani, Eva Nurul Fahrur Rozi Faidlol Ilah, Faidlol Farid Ahmadi Farisyi, Shalman Al Fathur Rokhman Febri Hadi Firdaus - Fitri Hartanto Fitri Yani Gisky Andria Putra Hardiyanti , Rini Harisma, Fadilla Heriyanto , Heriyanto Hidayati, Olivia Ike Humiras Hardi Purba Ida Zulaeha Ika Ratniarsih Ilham Masrurun, Ilham Irawan, Dony Irawan, Dony Irianti, Een Ismiyati, Ismiyati Joko Sutarto Karnawati, Karnawati Khotimah, Dian Suci Husnul Kristanto, Andi Kurniawan Kristi, Nuke Monika Kristin Wahyuni, Kristin Kusumaningrum, Christyan Dyah Lovika Ardana Riswari Lusiana, Shary Armonitha Luthfi, Muhammad Fikri Masrukhi Masrukhi Maulia, Dina Mawardi Amin Maylia Pramono Sari Mochammad Mirza Mulyono, Sungkowo Edi Murwatiningsih Murwatiningsih, Murwatiningsih Mustaghfiroh, Mustaghfiroh Mustaghfiroh, Mustaghfiroh Nanik Wijayati Nika, Restika Noha Nina Oktarina Ningrum, Meldica Widya Niswah Baroroh Novratrilova, Lian Nurul Hasanah Oni Guspari Pangestika, Mirza Anindya Pangestika, Mirza Anindya Pertiwi, Meilani Intan Porniadi, Fiki Porniadi, Fiki Pramiasih, Endah Prihandono, Dorojatun Puspitaningrum, Erlina Dewi PUTRI WULANDARI Putri, Anggrieta Arzeni Gatra Qarasyi, Achmad Qhuzairy Rabeea Mohammed Imleesh, Rabeea Mohammed Radinal, Radinal Rahayu, Selvia Rajagukguk, Abdul Ratna Puspita Sari, Ratna Puspita Reswari, Ardhana Retnoningrum Hidayah Revita Handayani, Angela Sherly Rizky Garuda Nusantara Bachrul Zakir Hamzah, Muhammad Rukhayati, Siti Rusdarti - Rustono - Sabil, Muhammad Asnawi Saputra, Mardi Sari, Hanifa Aulia Setiawan, Umam Aries Setyaji, Bayu Siregar, Ahmad Surkati Sri Ati Sri Wiwik Anggiyani, Sri Wiwik St. Sunarto, St. Sucihatiningsih Dian Wisika Prajanti Sungkowo Edy Mulyono Supriyati . Suwito Eko Pramono Syifa Fauziah Titi Prihatin Tiyas Marhaeni, Tiyas Tjokro, Gunawan Tri Joko Raharjo Tri Suminar Ujianingrum, Hening Ulum, Muhammad Rosikhul Ulum, Muhammad Rosikhul Ummi, Izzatul Wasino Wasino Wati, Alfi Setyo Widiyanto Widiyanto Wijaya, Romi Wijaya, Sucitra Wiwik Widyo Widjajanti Yoman, Mad Yuli Rohmiyati Yuliarti, Dita Yuliarti, Dita Zaenuri Mastur Zainal Abidin Zubaedi, Moh