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Fredinan Yulianda
Departemen Manajemen Sumberdaya Perairan Fakultas Perikanan Dan Ilmu Kelautan, IPB University, Bogor 16680, Indonesia
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ANALISIS EFEKTIVITAS, EFISIENSI, DAN KONTRIBUSI RETRIBUSI PARIWISATA SEBAGAI SUMBER PENERIMAAN PENDAPATAN ASLI DAERAH KABUPATEN WONOGIRI TAHUN 2013 – 2017 (Studi Kasus pada Objek Wisata Waduk Gajah Mungkur Wonogiri) Handika Rizka Ari Wibowo; Suharno Suharno; Djoko Kristianto
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 No 1 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this study is to analyze the effectiveness, efficiency and contribution of tourism retribution as a source of revenue for Wonogiri District's original revenue in 2013 - 2017 case studies on Gajah Mungkur Reservoir Wonogiri tourism object. This research is a case study conducted in Wonogiri Regency in 2013 - 2017. Secondary data used in this study came from the Dispora of Wonogiri Regency, with research objects on the Gajah Mungkur Wonogiri Reservoir. The analysis technique used is the analysis of effectiveness, efficiency and contribution. The results of the effectiveness analysis show that the receipt of tourism retribution in the Gajah Mungkur Wonogiri Reservoir in 2013 - 2017 is said to be very effective because the percentage of effectiveness is 102,77% so it is more than 100%. These results indicate the realization of tourism retribution receipts in the Gajah Mungkur Wonogiri Reservoir can meet the targets set by the Wonogiri District Government. Efficiency analysis shows that the receipt of tourism levies in Gajah Mungkur Wonogiri Reservoir in 2013 - 2017 is said to be efficient because the percentage is 19,25% which is located between 10% - 20%. This result shows that the average realization of tourism retribution in the Gajah Mungkur Reservoir can be used to cover the costs incurred for operational retribution by the UPTD Gajah Mungkur Wonogiri reservoir. While the contribution analysis shows the contribution of tourism retribution in the Gajah Mungkur Wonogiri reservoir in 2013 - 2017 is said to be very lacking because the percentage is 1,51% which is located between under 10%. The contribution of retribution from the tourism sector of the attraction of Gajah Mungkur Wonogiri Reservoir as a source of revenue for PAD is still small.
ANALISIS KUALITAS PELAYANAN TERHADAP KEPUASAN MASYARAKAT PADA KANTOR PERTANAHAN KABUPATEN KARANGANYAR (Studi Kasus pada Kantor Pertanahan Kabupaten Karanganyar) Fildza Ainun Nisrina; Suharno Suharno
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 No 1 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this research is to analyze the significance of the influence of physical evidence, reliability, responsiveness, assurance and empathy towards the satisfaction of society on the Land Office Karanganyar Regency. This study used a survey method, the type of data the data used was qualitative and quantitative data, the source data used the primary data and secondary data. The population in this research community who came to the land Office Karanganyar Regency to take care of the exact number of certificate problem is unknown. The number of samples that used as many as 100 respondents, with sampling techniques using accidental sampling. Methods of data collection were used: questionnaire and documentation. Technique of data analysis used the test of validity, reliability test, test the assumptions of classical, and multiple linear regression analysis, t-test, F-test and coefficient of determination. The research results obtained the conclusion that there is a positive and significant influence of physical evidence against the satisfaction of the community. There is a positive and significant influence on reliability towards the satisfaction of the community. There is a positive and significant influence of responsiveness towards the satisfaction of the community. There is a positive and significant influence on security against the satisfaction of the community. There is a positive and significant influence of empathy towards the satisfaction of the community.
PENGARUH STRATEGI BISNIS, KARAKTER EKSEKUTIF, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE Natalia Kristiwi Windyasari; Fadjar Harimurti; Suharno Suharno
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 No 1 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this study was to analyze the influence of business strategy, executive character and company size on Tax Avoidance. This study studies food and beverage companies listed on the Indonesia Stock Exchange (IDX) in 2014-2017. The data source used is secondary data. The study population was 19 companies by analyzing financial statements from 2014-2017 accessed by the IDX website, www.idx.co.id. The sampling technique uses purposive sampling technique with a sample of 10 companies. The data analysis tool uses Multiple Linear Regression. Based on the results of the study, the business strategy does not affect Tax Avoidance. The executive character variable does not affect Tax Avoidance. Company size variables have a significant positive effect on Tax Avoidance. Proobability Value F Test 0.006 < 0.05 means the selection of the right model. There is the influence of business strategy, executive character, size of the company on tax avoidance. The test results of the determination coefficient (R2) adjusted R2 is 0.229, which means that the influence of business strategy variables, executive character and firm size on tax avoidance is 22.9%.
PENERAPAN AKUNTANSI PADA DESA WISATA NGLINGGO KABUPATEN KULON PROGO Dwi Wulandari; Bambang Widarno; Suharno Suharno
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 No 3 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The program for the development and utilization of resources and the potential of regional tourism are expected to contribute to economic development. In order for tourism development to run optimally, good fund management is needed by applying accounting that is in accordance with the standards, namely the Financial Accounting Standards of Entities Without Public Accountability (SAK ETAP). This study aims to determine the application of accounting and help the preparation of financial statements in Nglinggo Tourism Village Kulon Progo Regency based on Financial Accounting Standards of Entities Without Public Accountability (SAK ETAP). This study uses qualitative research with a case study method. The data source used is secondary data. The data collection technique used is documentation and literature study. The data analysis technique uses descriptive analysis. The results of this study indicate that Nglinggo Tourism Village is a Tourism Village Management Agency engaged in services. Recording conducted by Nglinggo Tourism Village is manual and not computerized, which is used to determine the amount of profit and loss and the amount of salary costs and profit sharing costs so that it is still far from SAK ETAP. Based on this, the researchers sought to assist in the preparation of the financial report of Nglinggo Tourism Village in accordance with SAK ETAP, namely by preparing a system and accounting procedures based on the accounting cycle consisting of identifying stages, recording stages, classification stages, summarizing stages and reporting stages in the form of earnings reports loss and balance sheet. Based on the results of the financial statements that have been prepared, it shows that the income of Nglinggo Tourism Village is relatively large, where in 2017 the total income earned was Rp 281,819,000 with net income of Rp 65,608,792.
PENGARUH TRANSPARANSI, AKUNTABILITAS DAN PARTISIPASI MASYARAKAT TERHADAP PENGELOLAAN ALOKASI DANA DESA DI DESA SIDOHARJO KECAMATAN SIDOHARJO KABUPATEN SRAGEN Anita Firdaus; Suharno Suharno; Sunarti Sunarti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 No 3 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The study aims to examine the influence of transparency, accountability and society participation management of village fund allocation. The study used survey method with questionnairs as its instrument. The population of this study are the rural society and officials village Sidoharjo sub-district Sidoharjo in the district of Sragen. Based on purposive sampling , the number of samples obtained is 80 people. The type in this study is a quantitative study with a view to found the truth contained in this study, which is using multiple linear regression test and tested the validity and reliability the quality of the questionnairs with SPSS 21sofware application. The result of this study found that transparency, accountability and society participation have a significant positive effect management of village fund allocation. This study is expected to provide input for the rural goverment to synergize to improve transparency, accountability and society participation in management og village fund allocation.
PENGARUH PENGETAHUAN PERPAJAKAN, KESADARAN WAJIB PAJAK, DAN PEMBERIAN HADIAH TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN DI KECAMATAN PASARKLIWON KOTA SURAKARTA Fitri Ariastuti; Suharno Suharno; Fadjar Harimurti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 No 3 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this study was to determine the effect of knowledge of taxation, awareness of taxpayers and gift giving to individual taxpayer compliance in paying land and building taxes. This type of research is a survey of compulsory land and building tax in Pasarkliwon District, Surakarta City. The sample of this study was 100 land and building taxpayers with purposive sampling and cluster techniques. Data collection techniques using questionnaires and literature. The data analysis technique used is multiple linear regression, t test, F test, and R2. The results of this study indicate that knowledge of taxation, awareness of taxpayers and gift giving significantly influence individual taxpayer compliance in paying land and building tax in Pasarkliwon District, Surakarta City.
PENGARUH KOMITMEN ORGANISASI, AKUNTABILITAS PUBLIK, PARTISIPASI PENYUSUNAN ANGGARAN, DAN KEJELASAN SASARAN ANGGARAN TERHADAP KINERJA MANAJERIAL (Studi pada Organisasi Perangkat Daerah Kota Surakarta) Adhelia Widyan Oktaviana; Suharno Suharno; Bambang Widarno
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 No 3 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study was conducted to determine and examine the influence of organizational commitment, public accountability, budgetary participation and clarity of budget targets significantly to managerial performance. This study uses a survey method that was conducted at the Organisasi Perangkat Daerah Kota Surakarta. The data source is primary data. The technique of collecting data using a questionnaire. The sampling technique used purposive sampling method with the number of respondents in this study are 92 people. The data analysis technique uses multiple linear regression analysis. The results of this study indicate that the variable organizational commitment, public accountability and budgetary participation partially influence managerial performance, while the variable budget goal clarity partially has no effect on managerial performance. Simultaneously, variable organizational commitment, public accountability and budgetary participation as well as clarity of budget targets have an influence on managerial performance.
PENGARUH KUALITAS SISTEM INFORMASI, PERSEPSI KEMUDAHAN PENGGUNAAN, DAN PERSEPSI MANFAAT TERHADAP KEPUASAN WAJIB PAJAK BADAN PENGGUNA E-FILING DI KPP PRATAMA SURAKARTA Chintya Apriliani; Suharno Suharno; Bambang Widarno
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The imrpovement of taxation services can be seen with the development of modern tax administration and information technology in various aspects of activities. Changes that done bye the modernization of taxes to fulfill the aspirations of taxpayers by simplifying the procedures for reporting tax returns using the e-filing system. e-Filing is a tax reporting/ submission system with SPT electronically conducted through a real time online system. The purpose of this study is to analyze the effect of information system quality, perceived ease of use, and perceived benefits on satisfaction of taxpayers of e-Filing user corporate in the City of Surakarta. With sampling techniques using coenvenience sampling. Analysis techniques used are multiple linear regression, t test, f test, and R2. The results of this study indicate that the quality of the information system, perceived ease of use, and perceived benefits have a significant positive effect on satisfaction of taxpayer of e-filing users corporate in the City of Surakarta.
FLYPAPER EFFECT PADA PENDAPATAN ASLI DAERAH DAN DANA ALOKASI UMUM TERHADAP ALOKASI BELANJA DAERAH PEMERINTAH KOTA SURAKARTA TAHUN 2013 – 2017 Kevin Firnandyas Nusa Pradana; Suharno Suharno; Bambang Widarno
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 No 4 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study aims to determine the effect of PAD and DAU on regional spending and determine whether there is a flypaper effect on PAD and DAU. This research was conducted at the local government of Surakarta City. The type of data used is quantitative data. The data source used is secondary data. Data collection techniques in this study using documentation. Data analysis techniques using multiple linear analysis and flypaper effect test. The results of this study indicate partially the PAD significance value of 0.037 <0.05, the PAD has a significant effect on the regional expenditure allocation. The significance value of the DAU is 0.062 > 0.05, so the DAU has no significant effect on the allocation of regional expenditure. PAD and DAU simultaneously have a significant effect on regional expenditure allocations with a significance value of 0.006 <0.05. The PAD coefficient value is 1.032 and the DAU coefficient value is 0.887. There was no flypaper effect on the Surakarta city government finances in 2013 - 2017, because the PAD coefficient value was greater than the DAU coefficient value.
AKUNTABILITAS, TRANSPARANSI DAN PERAN PERANGKAT DESA DALAM PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA DESA DI DESA JENALAS KECAMATAN GEMOLONG KABUPATEN SRAGEN Putri Dewi Kusumaningrum; Suharno Suharno; Bambang Widarno
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 No 4 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study aims to find out how the application of accountability, transparency and the role of village officials in the management of the Village Development Budget (APBDes) in Jenalas Village. This accountability and transparency in general in the government of Jenalas Village, Gemolong District, Sragen Regency has gone well, although there are still some weaknesses that must be addressed. according to the results of the analysis based on the stages of Village Fund management, namely at the stage of implementation, the implementation of rural infrastructure development activities, namely the construction of the cast road has been running as expected because the implementers of this development activity can be managed directly by the TeamImplementation of Activities formed by the Village Government.The sample in this study used 81 respondents from members of the Jenalas village community institution that were taken using the Purposive Sampling method. The results of the study identified that accountability, transparency and the role of village officials had a significant positive effect on the management of village income and expenditure budgets in Jenalas Village
Co-Authors . Muhidin . Zairion A Lidya Tania A.A. Ketut Agung Cahyawan W A.R Koesdyantho AA Sudharmawan, AA Abdul Alim Abdullah, Muhammad Hendy Achmad Fahruddin Achmad Fahruddin Achmad Fahrudin Achmad Fahrudin Achmad Fahrudin Achmad Fahrudin Achmad Noerkhaerin Putra Ade T Adhelia Widyan Oktaviana Adibrata, Sudirman Aditya, Muhammad Atma Afif, Muhammad Irfan Agung Dwi Laksono Agus Apriyanto Agus Arip Munawar Agus Soleh Atmadipura agustina, yenni Agustinus M Samosir Ahmad Fauzi Ahmad Herison Ahmad Muhtadi Ahmad, Asmawati Akhmad Fauzi Alimuddin Alimuddin Alimuddin Alimuddin Alimuddin Alpinina Yunitha Alqoumi Anshar A Amalia Febryane Adhani Mazaya Anak Agung Ketut Trisnayanti Anastasia Dwiputri Febrihartanti Andriani Swela Andronicus Andronicus Andronicus, Andronicus Anita Firdaus Annisa Fitra APHA, Journal Manager Aprizon Putra Ario Damar Arshad, Mazlan Asbullah Asbullah Assyifa, Siti Fatma Atried Kharisma Auliah, Armi Ayu Widiasih Aziza Putri Ningsi Baba Barus Baharuddin Bahtiar, . Bambang Widarno Bambang Widigdo Benny Khairuddin Budiarjo Budiarjo Burhanuddin Masy&#039;ud Burhanuddin Masy’ud BURHANUDDIN YASIN Burhanuddin Yasin Cahyani Fitrah Tanjung Cahyo Wijayanto Cecep Kusmana Chairani, Mira Chandra, Muhammad Chindy Fetriffani Lavenia Chintya Apriliani Chitra Octavina Chitra Octavina Cicilia Ika Wulandari Cut Puteri Anjani Darmaji, Darmaji Darmono S S Dedi Soedharma Desak Putu Parmiti Desrita Dewa Ayu Puspitawati Dewi Ratnasari Dhea Pratiwi Dian Rezki Muliani Dietrich G Bengen Dietriech G. Bengen Dietriech Geoffrey Bengen Dikki Setiyawan DJOKO KRISTIANTO Dori Rachmawani Dwi Guntoro Dwi Susanti Dwi Wulandari Dyah Dwi Listyaningsih Dzunuwanus Ghulam Manar Dzunuwanus Manar Edi Cahyono Efri Widianti Eka Kurniasih Eka Yudhistira Elang, Pudak Elfa Rafulta Endang Komariah Endang Sri Wahyuni Enie Novieastari Erika L Erika Muliasari Ermayanti Ishak Ernan Rustiadi Erwin Riyanto Ardli Etty Riani Ety Parwati F.X Adi Saputra Fadjar Harimurti Fadjar Harimurti Fahmi, Muhamad Robith Alil Faisal, Yontri Fajar Adi Purnama Farida Hanum Fatimah Zuhra Fauzi Ahmad Muda FERY KURNIAWAN Fifi Widjaja Fildza Ainun Nisrina Fitra Wira Hadinata Fitri Ariastuti Fitri Fitri Fitria Fitria Fitriyana Fitriyana Fitriyana Fitriyana, Fitriyana Frijona Fabiola Lokollo Galih Marendra Gatot Yulianto Gatot Yulianto Gigih Budiarto Gondo Puspito Gunawan, I Wayan Adiputra Hadi Suryanto Handika Rizka Ari Wibowo Handoko Adi Susanto Handoko Adi Susanto Handoko Adi Susanto Hanoch Maurizio Hetharia Hapzi Ali Hariyani Sambali Harum Farahisah Harum Farahisah Haryani, Evi Hasbi Ali, Hasbi HAZIMI, HAZIMI HAZIMI, HIDAYATUL Hefni Effendi Heldalia Heldalia Herdhata Agusta Herleeyana Meriyani Hesty Maharani Hidayati Hidayati Hiererra, Siti Elda Hudri, Muhammad I Dewa Made Arimbawa I Gusti Bagus Wiksuana I Gusti Putu Andre Agusta Putra I Made Agus Sunadi Putra I Made Budiasa I Made Diarta I Made Eka Ariana I Made Suryana I Made Walesa Putra I Made, Budiasa I Putu Agus Widi Pranata I Wayan Adiputra Gunawan I Wayan Nurjaya Ida Bagus Ari Arjaya Ida Bagus Gde Nova Winarta Ida Bagus Surya Dharma Jaya Ida Purniawati, Ida Ida Usman Iis Jubaedah Ika Apriani Fata Ila Rosilawati Ilham Ilham Illah Sailah Iman Rusmana Indah Widiastuti Intan Rabiyanti Intan Ratna Juwita Irmade, Oka Irsan Hardi Irzal Effendi Isdradjad Setyobudiandi Isdradjad Setyobudiandi Isdradjad Setyobudiandi Isdradjad Setyobudiandi Isdradjat Setyobudiandi Ismawan, Hendry Ismudi Muchsin Ismudi Muchsin Isnaini Iswari DIGAA, Chandra Joshian N.W. Schaduw Jr., Muhammad Zairin Judiono Judiono Julia Safriani Kartina Kartina Kaulina Silvitiani Kevin Firnandyas Nusa Pradana Kharisma Idola Arga Khursatul Munibah Kiki Surianti Kismanto Koroy Koesdyantho, A.R Kurniawati Hapsari Ekosafitri Kuswandono, Agung La Taena, La Lalu Solihin Lilik Rodiana Lilis Laome Listyaningsih, Dyah Dwi Lucy Peter Liew Luky Adrianto Luqmanul Hakim Lusia Astrika M Akur Arifin M. Mukhlis Kamal M. Samosir, Agustinus M. Shabri Abd. Majid M. Yogi Riyantama Isjoni Magfiroh, Artika Nanda Majariana Krisanti Manfarizah Manfarizah Mappeasse, Muhammad Yusuf MARINA TARIGAN Marjan Bato Marjan Neymar Marlitha Nusa Prashayu Maryana Maryana, Maryana Marzuki Marzuki Masud, Rizka Maulidiyah Mazlan, Mazlan Mega Widya Denanda Megawati, Fitria Mennofatria Boer Meriyani, Herleeyana Miru, Alimuddin Sa'ban Mirwati, Yulia Mirza Dikari Kusrini Monita Olivia Monoarfa, Sri Fitriani Mr. Sulistiono, Mr. Muazzinah Muazzinah Mudjirahayu Mudjirahayu Muh. Fahruddin Muhamad Salamuddin Yusuf Muhammad Afifuddin MUHAMMAD AGUS SUPRAYUDI Muhammad Aswar Limi Muhammad Atma Aditya Muhammad Eidman Muhammad Ikhsan Sulaiman Muhammad Irham Muhammad Irsyad Abrori Muhammad Naufal Muhammad Naufal Irfan Muhammad Rusdi Muhammad Saddam Husein Muhammad Sudia Muhammad Syarif Hidayatullah Elmas Muhammad Wildan, Dudi Muhammad Zairin Jr. Muhammad Zairin Jr. Muhtar, Norma Muhtar Mukhsar . Mumtadul Fikri Murkhana Murkhana Muslimin Muslimin Muzahar Nadia Fira Arfiyanti Nanang Hari Murdani Nanda Marlina Abdul Samad Nasution, Dicky Kurniawan Natalia Kristiwi Windyasari Natasya, Sarah Rodia Nengah Dwi Handayani NEVIATY PUTRI ZAMANI Ni Gst. Ag. Gde Eka Martiningsih Ni Luh Ari Yusasrini Ni Made Pipit Arsiani Ni Nyoman Wahyu Udayani Ni Putu Yuria Mendra Ni Wayan Ekayanti Nimmi Zulbainarni Nindita Eka Setyahandani, Nindita Eka Ningsih, Rahayu Mulya Nirmalasari Idha Wijaya Nirmalasari Idha Wijaya Nopiana, Medi Nova Nirlasari Nunik Retno H Nur Rohim Nurjamal, Nurjamal Nurlia Nurlia Nurlisa Alias Butet Nurul Najmi Nurwahyuni, Atik Nurwati Nurwati Nurwijayanti Octalia Risha Susilawati Oka Irmade Olivia Lana Y Rumkorem Oman Farhurohman Omar Khalifa Burhan Omega Raya Simarangkir Pangestuti, Edriana Pardede Pardede Paulus Boli Pengkuh Sidiq Waskito Prasasti Aditya Dharma Priyatno Harsasto Prof. Dr. Gede Sedanayasa,M.Pd . Pubita Sasti Fintani puguh santoso, puguh Puji Astuti Putri Dewi Kusumaningrum Putri Fadilah Putri Nurul A’la Putu Lasmi Yuliyanthi Sapanca Rabiyanti, Intan Rahma Musyawarah, Rahma Rahmadani, Kiki Rahman Rahman Rahmaniah, Rima Rahmat Kurnia Rahmi Hidayati Rahmi Novalita Ramadhan Tosepu Ramadhan, Rezeki Iwan Ratih Paramitha - Ratna Wylis Arief Resti Dwi Samsiyah Retno Wulan Dari Reylea Adrianda Kusuma Riana Faiza Riana Faiza Rika Kurniawan Rilus Kinseng Rini Safitri Risma Qurani ristiana . Rita Andini Rita Nurmalina Riyadi Subur, Riyadi Rizal Fahmi Rizany, Ichsan Robet Asnawi Rodiana, Lilik Rokhmin Dahuri Rokhmin Dahuri Roni Bawole Roni Bawole Rosa Wirta, Mirna Rosdiani, Yulistika Rukayah Rukayah Saddam Saddam Sadikin Amir Saefudin Saefudin Sahupala, Rahmalia Sambas Basuni Samsiyah, Resti Dwi Samsul Anwar Sanawiri, Brillyanes Sandy, Gilberd Santi PT Rahantoknam Santun R.P. Sitorus Santun R.P. Sitorus Sanusi Sanusi Saoki, Muhamad Saputra, Irwan Saputri, Ningtias Eka Sarjan Mile Seger Priantono Selvi Tebaiy Selviana, Afifah Shafa Septiana Cahyaningtyas Setiadi Setiadi Setiarsih, Ari Setyo Budi Susilo Shafanissa Ganefiani Shifa Fauziah Shintya Malik Sigit Yoewono Martowibowo Silondae, Tri Zulhijriana Silvi Listia Dewi Siregar, Risna Rosalina Siswahyudianto Siti Kamsyiati Siti Munawarah Siti Nurisjah Sofyan Zaman Sri Fitriani Monoarfa Sri Harteti, Sri Sri Nita - Sugeng Hartono Sugiantari, Ni Putu Siska Sugianto Suhadi Suhadi Suhendrayatna Suhendrayatna Sukarno Sukarno Sukatik - - Sukma Senjaya Sulaeman Sulaeman Sularmi Sularmi Sulistiono Sulistiono Sulistiono Sulistiono Sulistiono Sulistiono Sulistyowati . Sunarti Sunarti Sunarti Suriyanto, Suriyato Susilawati, Octalia Risha Sutaman, Sutaman Syakur Syakur Syamaun A. Ali Syamsiar, Syamsiar Syamsul Bahri Agus, Syamsul Bahri Syamsul Bahri Yusuf Tanto, Try Al Taryono Taryono Taryono Taryono Taryono Taryono Taryono, Taryono Tasim Suryadi Tasviri Efkar Taufik Wisnu Saputra Taufiq Carnegie Dawood Teguh Yuwono Tenny Apriliani Tiridoyo Kusumastanto Titiek S. Yuliani Tomi Mandala Putra Tri Cahyo Utomo Tri Wahyudi Tria Astika Endah Permatasari Tria Khairunnisa Tridoyo Kusumastanto Tutik Sri Hariyati Ugeng Wijanarko Usman, Said Valiant Lukad Perdana Sutrisno Vera Puspita Vera Puspita Vincentius P Siregar Wabang, Imanuel Lamma Wardani, I Gusti Agung Ayu Kusuma Wedayani Ni Made Wenny Savitri Wenny Savitri, Wenny Widha Sunarno Widi, Giovani Wilson Titro Sagala Windy Prayogo Yadi Jufri Yar Johan Yenny I.S. Purwanti Yonvitner - Yudha Rahina, Yudha Yudha, Firsta Kusuma Yudi Chadirin Yuli Yetri Yulia Asyiawati Yulia Asyiawati Yulia Syahputri Yuliany, Eka Yun Yun, Yun Yunanda, Genkry Yundari, Yundari Yusli Wardiatno Yusran Akbar Yusran, Sartiah Yusuf Arief Afandy Yuyun Estriyanto Zainabun Zainabun Zainuddin, Asnia Zainul Arifin Zaitun Zaitun Zaki Baridwan Zulaikah, Apriyani zulfa nisa&#039; Zulfadli A. Aziz Zulfadli A. Aziz Zulhamsyah Imran