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All Journal JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Jurnal Kreatif Tadulako Online Jurnal Keuangan dan Perbankan Jurnal Ilmiah Teknik Elektro Komputer dan Informatika (JITEKI) Dinamika Pendidikan Al-'Adalah Teknosains: Media Informasi Sains dan Teknologi JAM : Jurnal Aplikasi Manajemen BioWallacea Journal of Biological Research Konversi Economic Education Analysis Journal Educational Management The Journal of Educational Development Journal of Economic Education Jurnal Maneksi (Management Ekonomi Dan Akuntansi) AKUNTANSI DEWANTARA LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Jurnal Pertanian Agros Sebatik Jurnal Sisfokom (Sistem Informasi dan Komputer) JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) GEMA EKONOMI Musawa: Journal For Gender Studies Jurnal Bimbingan Konseling Jurnal Pendidikan Teknologi Pertanian Bilancia : Jurnal Ilmiah Akuntansi SCAFFOLDING: Jurnal Pendidikan Islam dan Multikulturalisme Jurnal Ilmiah Biologi Eksperimen dan Keanekaragaman Hayati (J-BEKH) Jurnal Sosial Humaniora Sigli Jurnal Ilmiah Manajemen Kesatuan Insan Cita Jurnal Pengabdian Kepada Masyarakat JSMARTech : Journal of Smart Bioprospecting and Technology SELODANG MAYANG International Journal of Environmental, Sustainability, and Social Science Devotion: Journal of Research and Community Service Agrimansion: Agribusiness Management & Extension International Journal of Economy, Education and Entrepreneurship (IJE3) ABDI EQUATOR Akuntansi dan Teknologi Informasi Business and Accounting Education Journal Ekonomi dan Bisnis Journal of Technology and Informatics (JoTI) Loghat Arabi: Jurnal Bahasa Arab & Pendidikan Bahasa Arab Indonesian Journal of Devotion and Empowerment (IJDE) Journal of Education Research Civil Officium: Journal of Empirical Studies on Social Science Educenter: Jurnal Ilmiah Pendidikan Journal of Informatics and Communication Technology (JICT) J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Jurnal Akuntansi dan Keuangan Seminar Nasional Pengabdian Kepada Masyarakat Jurnal Ekonomi Utama (Juria) Journal of Innovation in Management, Accounting and Business KEYNESIA : INTERNATIONAL JOURNAL OF ECONOMY AND BUSINESS Jurnal Indonesia Sosial Sains Journal of Accounting Research, Organization and Economics (JAROE) The Journal of Society Medicine (JSOCMED) Transforma: Jurnal Manajemen Tasyri' Kohesi: Jurnal Sains dan Teknologi Kompartemen: Kumpulan Orientasi Pasar Konsumen Leader: Jurnal Manajemen Pendidikan Islam Jurnal Kajian Ekonomi dan Manajemen Indonesia MARAS : Jurnal Penelitian Multidisplin Jurnal Al-Ilmi Spectrum: Multidisciplinary Journal Anthronomics: Jurnal Manajemen Sumber Daya Manusia Marketica: Jurnal Ilmiah Pemasaran Finavest: Jurnal Ilmiah Ilmu Keuangan COSMOS Al-Qalam: Jurnal Kajian Islam Dan Pendidikan EDUCENTER JURNAL PENDIDIKAN Majalah Pengabdian Indonesia Journal of Informatics and Communication Technology (JICT) PANDALUNGAN : Jurnal Pengabdian kepada Masyarakat Mosaic: Jurnal Pengabdian Kepada Masyarakat International Journal of Education, Vocational and Social Science Proceeding Of International Conference On Education, Society And Humanity Jurnal Ilmiah Manajemen Profetik Jurnal Kajian Bimbingan dan Konseling
Muhsin Muhsin
Pendidikan Ekonomi FE Unnes
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Tantangan Adaptasi Guru dalam Implementasi Kurikulum Merdeka di SDN Semangat Dalam 2 Anita, Anita; Fadhila, Hanum Istiqomah Azhar; Muhsin, Muhsin; Febrianti, Nadia; Jamilah, Siti; Pratiwi, Diani Ayu
MARAS : Jurnal Penelitian Multidisiplin Vol. 3 No. 2 (2025): MARAS : Jurnal Penelitian Multidisiplin, Juni 2025
Publisher : Lumbung Pare Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60126/maras.v3i2.893

Abstract

Penelitian ini bertujuan untuk mengidentifikasi tantangan yang dihadapi oleh guru dalam mengimplementasikan Kurikulum Merdeka di SDN Semangat Dalam 2 serta merumuskan strategi yang relevan dalam menjawab permasalahan tersebut. Metode yang digunakan adalah pendekatan deskriptif kualitatif dengan teknik pengumpulan data melalui studi pustaka dan wawancara mendalam terhadap kepala sekolah dan guru sebagai subjek utama. Hasil temuan menunjukkan adanya keragaman tingkat kesiapan dan pemahaman guru terhadap konsep dan pelaksanaan Kurikulum Merdeka yang berdampak pada ketidakkonsistenan di ruang kelas. Selain itu, keterbatasan sarana dan prasarana, rendahnya kompetensi teknologi di kalangan pendidik, kesulitan dalam penyusunan bahan ajar yang kontekstual, serta ketidaksesuaian kebijakan pendidikan menjadi hambatan signifikan. Penelitian ini merekomendasikan perlunya pelatihan yang berorientasi pada pemanfaatan teknologi, peningkatan infrastruktur pendidikan, serta dukungan kebijakan dan keterlibatan masyarakat guna memperkuat efektivitas implementasi Kurikulum Merdeka.
PENGARUH INTEGRITAS, KOMPETENSI AUDITOR, DAN RISIKO AUDIT TERHADAP KUALITAS AUDIT DENGAN SKEPTISME PROFESIONAL AUDITOR SEBAGAI VARIABEL MODERASI Hamidah, Hamidah; Idzni, Nurul; Hakimah, Sayyidah; Sonia, Sonia; Muhsin, Muhsin
JAAKFE UNTAN (Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Vol 13, No 2 (2024): JURNAL AUDIT DAN AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNTAN
Publisher : Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jaakfe.v13i2.67964

Abstract

This study aims to analyze integrity, auditor competence, and audit risk on audit quality and analyze professional skepticism in moderating integrity, auditor competence, and audit risk on audit quality. This research was conducted by auditors at the Representative of the West Kalimantan Financial and Development Supervisory Agency (BPKP). The data was obtained by filling out a questionnaire distributed to BPKP via Google form. The total number of questionnaires received was 30 respondents. The analysis method used in this study is Structural Equation Modeling (SEM) with the use of WarpPLS version 8.0 application. This study found that integrity, auditor competence, and risk can have a positive effect on audit quality. Professional skepticism can moderate auditor integrity and competence on audit quality, but professional skepticism cannot moderate audit risk on audit quality.
Determinasi Audit Delay : Peran Ukuran Perusahaan dalam Memoderasi Faktor Internal Perusahaan Julianti, Julianti; Puspitasari, Ayu; Muhsin, Muhsin
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Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/liabilities.v8i1.24540

Abstract

Keterlambatan laporan audit (Audit Delay) menjadi perhatian penting dalam menjaga kepercayaan pemangku kepentingan terhadap transparansi informasi keuangan. Penelitian ini bertujuan untuk menganalisis pengaruh leverage, financial distress, opini audit, dan kepatuhan prinsip Good Corporate Governance (GCG) terhadap keterlambatan pelaporan audit (audit delay) pada perusahaan sektor energi yang terdaftar di BEI periode 2021–2023 .Ukuran perusahaan digunakan sebagai variabel moderasi untuk melihat apakah pengaruh tersebut berbeda pada perusahaan besar dan kecil. Metode analisis yang digunakan adalah Partial Least Squares (PLS) dengan software WarpPLS 7.0. Data diperoleh melalui purposive sampling dengan total 69 observasi dari 23 perusahaan. Hasil analisis menunjukkan adanya variasi pengaruh antara variabel independen terhadap Audit Delay, serta interaksi yang berbeda dari ukuran perusahaan sebagai variabel moderasi. Temuan ini menegaskan bahwa kondisi internal perusahaan dan faktor tata kelola memegang peranan penting dalam efektivitas proses audit. Penelitian ini tidak hanya memperluas pemahaman empiris mengenai Audit Delay di sektor energi, tetapi juga memberikan implikasi praktis bagi auditor dan manajemen dalam mengelola waktu pelaporan agar tetap sesuai batas waktu yang ditetapkan oleh regulator.
Pengaruh Kompetensi Sumber Daya Manusia, Tingkat Pendidikan dan Profesionalisme Dengan Pemanfaatan Teknologi Informasi Sebagai Variabel Moderasi Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Inge, Ihgnasia; Yunita, Khristina; Muhsin, Muhsin; Rusliyawati, Rusliyawati; Karpriana, Angga Permadi
Journal of Innovation in Management, Accounting and Business Vol. 4 No. 2 (2025)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v4i2.1281

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Kompetensi Sumber Daya Manusia, Tingkat Pendidikan, dan Profesionalisme terhadap Kualitas Laporan Keuangan Pemerintah Kabupaten Landak dengan Pemanfaatan Teknologi Informasi sebagai variabel moderasi. Penelitian ini merupakan jenis penelitian kausal dengan pendekatan kuantitatif. Data primer diperoleh melalui penyebaran kuesioner kepada responden yang dipilih menggunakan teknik purposive sampling, dengan kriteria Kepala Bagian Keuangan dan Pegawai Bagian Keuangan pada 30 SKPD di Kabupaten Landak, menghasilkan total 59 responden. Instrumen penelitian menggunakan skala Likert 1–5. Data dianalisis menggunakan WarpPLS 8.0. Hasil penelitian menunjukkan bahwa Kompetensi Sumber Daya Manusia, Tingkat Pendidikan, dan Profesionalisme berpengaruh positif dan signifikan terhadap kualitas laporan keuangan. Pemanfaatan teknologi informasi sebagai variabel moderasi memperkuat pengaruh Kompetensi Sumber Daya Manusia dan Tingkat Pendidikan terhadap kualitas laporan keuangan dengan arah pengaruh negatif. Namun, pemanfaatan teknologi informasi tidak mampu memperkuat pengaruh Profesionalisme terhadap kualitas laporan keuangan daerah.
Strategi Kebijakan Penambangan Pasir Besi di Kabupaten Cianjur Muhsin, Muhsin; Hidayat, Aceng; Putri, Eka Intan Kumala
Jurnal Aplikasi Manajemen Vol. 14 No. 3 (2016)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (291.275 KB) | DOI: 10.18202/jam23026332.14.3.17

Abstract

Iron sand is the one of mineral mining products that produced by Cianjur District. Products are marketed from mining is generally still a raw material,it is an impact on the company's profits that not optimal and lower government revenues.Mining activities have also resulted in damage to the roads by trucks that transporting iron ore.Based on the analysis by matrix, the internal-external (IE) factor on the SWOT analysis is known that iron sand mining activities in Cianjur is in cell 5. It means that iron sand mining activities in Cianjur required strategic of growth or stability. With AHP analysis, the researcher obtained alternative strategies iron sand mining in Cianjur. Construction of the smelter enterprises become the main alternative to increase government revenue, mining bussiness profit and welfare of miners. Transportation of goods by sea became the main alternative to preserve the environment and infrastructure.
Adaptation of the Economic Order Quantity (EOQ) Model in the Perspective of Maqasid Shari’a Muhsin, Muhsin; Cahyanti, Irni Sri; Novita, Dwi; Rahayu, Yayuk Sri; Rasban, Sadali
al-'adalah Vol 21 No 2 (2024): Al-'Adalah
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/adalah.v21i2.26535

Abstract

The economic order quantity (EOQ) model has become an important instrument in inventory management to minimize costs by balancing ordering and holding costs. This study examines the alignment of the EOQ model with the principles of Maqasid Shari’a, including hifdzul din (protecting religion), hifdzul nafs (protecting the soul), hifdzul aql (protecting reason), hifdzul nasl (protecting descendants), and hifdzul maal (protecting property) and its relevance in the context of Islamic business. Qualitative data were collected through a literature review with a content analysis approach, then analyzed thematically to identify the relationship between EOQ characteristics and Maqasid Shari’a dimensions. The results of the study indicate that the EOQ model is in line with the five principles of Maqasid Shari’a, which include: 1) Hifdzul din: 2) Hifdzul nafs: 3) Hifdzul aql: 4) Hifdzul nasl: 5) Hifdzul maal: This study concludes that by integrating the EOQ model with Maqasid Shari’a, maslahah (common good) will be achieved in the form of economic efficiency and strengthening the ethical and social dimensions in business. The implications will encourage increased transparency, waste reduction, and environmental sustainability. These findings can be a conceptual basis for developing a holistic inventory management model following Islamic economics principles. 
PAI teachers' strategies in developing the religious character of students at SMK Igasar Pindad Bandung Alamsyah, M Farizal; Sutiawati, Siti; Nulhakim, Ihsan; Nuralisa, Alis; Muhsin, Muhsin
Educenter : Jurnal Ilmiah Pendidikan Vol. 3 No. 3 (2024): Educenter: Jurnal Ilmiah Pendidikan
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/educenter.v3i3.1249

Abstract

Research on the strategy of Islamic Religious Education teachers in developing the religious character of students at SMK Igasar Pindad Bandung. Religious character building is the process of forming an atmosphere of religious life. Islamic Religious Education is seen as a strategic means to instill a moral foundation, ethical values, and positive character in students. The purpose of this research is to find out the teacher's strategy in developing the religious character of students at SMK Igasar Pindad. This research uses a qualitative approach with a case study type. The research subjects were selected using purposive sampling technique, selected based on certain criteria to ensure researchers collect as much information as possible from various sources. Data collection techniques used observation, interviews, and documentation. The results of the study found that the strategy of developing the religious character of students is through habituation programs. the success of PAI teachers in developing the religious character of students through habituation and exemplary. Indicators of success in developing the religious character of students at SMK Igasar Pindad Bandung are in accordance with the Ministry of Education and Culture's religious character indicators. According to the Ministry of Education and Culture, the indicators of religious character are as follows: 1) Participating in class learning, namely praying before and after doing work. 2) Obedience to worship, having facilities used for worship and celebrating religious holidays 3) Maintaining environmental cleanliness at school 4) Cooperation between adherents of other religions and beliefs.
Pengaruh Disiplin Kerja Terhadap Kinerja Guru SMA Negeri 3 Kota Bima: The Effect of Work Discipline on The Performance of Teachers at SMAN 3 Kota Bima Muhsin, Muhsin; Yusuf, Muhammad; Irawan, Ikbal
COSMOS : Jurnal Ilmu Pendidikan, Ekonomi dan Teknologi Vol 2 No 5 (2025): Agustus-September
Publisher : PUSDATIN Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

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

Abstract

This study aims to determine the effect of work discipline on teacher performance at SMAN 3 Kota Bima. The research instrument used a Likert-scale questionnaire. The sample in this study was 35 respondents using a purposive sampling technique. Data collection techniques used were observation, questionnaires, and literature review. Analysis used simple linear regression. The results showed that work discipline significantly influenced teacher performance at SMAN 3 Kota Bima.
INTEGRATION OF ISLAMIC EDUCATION AND CBE FOR ECONOMIC AND SOCIAL DEVELOPMENT OF THE COMMUNITY AT HIDAYATULLAH ISLAMIC BOARDING SCHOOL IN BONTANG CITY Muhsin, Muhsin; Zamroni, Zamroni; Tamam, Badrut
PROCEEDING OF INTERNATIONAL CONFERENCE ON EDUCATION, SOCIETY AND HUMANITY Vol 2, No 2 (2024): Third International Conference on Education, Society and Humanity
Publisher : PROCEEDING OF INTERNATIONAL CONFERENCE ON EDUCATION, SOCIETY AND HUMANITY

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

Abstract

Integration of Islamic education with Community-Based Education (CBE) offers a strategic solution in improving the economic and social development of the community. This study explores this approach in Pesantren Hidayatullah Bontang City, focusing on the synergy of religious education and community involvement to create socio-economic impacts. This study uses a descriptive qualitative method, observing the success of the integration model in supporting pesantren-based economic empowerment. The results show that this approach is able to increase community participation, management of the pesantren economy, and strengthening social solidarity.  
Determinan minat karir mahasiswa akuntansi dengan penghargaan finansial sebagai moderasi Anastasia, Vivian; Kurniawan, Rudy; Muhsin, Muhsin
Akuntansi dan Teknologi Informasi Vol. 18 No. 2 (2025): Volume 18, No.2 September 2025
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jati.v18i2.7497

Abstract

Purpose – this study intend to examine and analyze the factors that may influence accounting students' career interest by adding a moderating effect in the form of financial rewards. Methods – This study uses a quantitative approach with purposive sampling. The population consists of 332 accounting students enrolled in 2022, and the sample includes 181 students. The analytical tool used is Warp PLS 8.0. Findings - This study found a significant influence of job market considerations, social values, and work environment on accounting students' career interest. but, if moderating effect added is financial rewards, not all variable can be moderated by it. Financial rewards proven strengthen the influence of job market considerations and work environment on students' career interest, but were not able to strengthen or weaken the influence of social values on accounting students's career interest. Implications - This study can provide a theoretical contribution that supports the Theory of Planned Behavior and Expectancy Theory, which state that career choices are influenced by social attitudes, subjective norms, and perceived control. Originality - This study combines variables from two previous studies by adding a moderating effect in the form of financial rewards.
Co-Authors - FACHRURROZIE - Kardoyo ., Rusliyawati Aceng Hidayat Achmad Slamet Adi Parman Rudia, La Ode Aditama, Kevin Muhammad Tegar Ady Rukma Afianingsih, Lia Afrilian, Riyaldi Rizki Agung Prabowo Agus Wahyudin Ahmad Marzuki Ahmad Nurkhin Ahmad Saeroji Ahmad, Sitti Wirdhana Alamsyah, M Farizal Alfa Faridh Suni Aminuddin, Amin Amirullah -, Amirullah Amran, Arman Anastasia, Vivian Andari, An An Andi Sukainah Andi Warisno Anggara, Aditya Anggraeni, Mitha Heriyanti Anita Anita Ansori, Afif Anwar, Moh. Khoerul Anwar, Muhammad Faishol Apriliani, Reski Ardiansyah, Ade Arifa, Shinta Nur Ary Fidayatul Ikhsani, Ary Fidayatul Aryanti, Yunita Dwi Awalya Awalya, Awalya Ayu Puspitasari, Ayu Azlia Latae Badiana, Badiana Badrut Tamam Bahari, Mustajab Baiq Santi Rengganis Budiyono, Bambang Bun, Thalia Felinchia Manisha Cahyanti, Irni Sri Cahyati, Rosi Annisa Damayanti, Griselda Desyana, Gita Dewi, Ana Solekhati Diah, Muhammad Diani Ayu Pratiwi Djuanda Djuanda, Djuanda Djunita Permata Indah Drajat, Siti Rafiah Dwi Yuwono Puji Sugiharto, Dwi Yuwono Puji DYP Sugiharto, DYP Efendi, Maulana Noor Eka Daryanto, Eka Eka Intan Kumala Putri Elga Yulidisti Elok Heniwati Erlan Darmawan Fadhila, Hanum Istiqomah Azhar Fadia, Fadia Fadjrin, Martha Amelia Fahira, Tika Fahrur Rozi Fajaruddin, Fajaruddin Fakhruddin Fakhruddin Fauzi Yusuf, Fauzi Fauzi, Andi Akhmad Fauzi, Muhamad Kurniawan Febrianti, Nadia Fitri Wahyuni Gani, Azhari Gymnastiar, Danar Hakimah, Sayyidah HALIM, Ardinny Berlian Hambali, Abdullah Hamidah . Hamsyuni, M Hamzani, Umiaty Handi Brata Hariani, Evi Haris, Ramli Harpidalinda, Sopia Harsono Harsono Haryono Haryono Hasan Mukhibad Hasma Hasma Hasni Rahmawati, Hasni Hayati, Fitria Helmi, Syarif M. Heniawati, Elok Herdiana, Herdiana Hermawan, Yudi Herningsih, Herningsih Hesti Wijayanti Hidayah, Ari Fatihatul Hobar, Abdul Idzni, Nurul Ikhsan , Syarbini Ikhsan, Syarbini Imam Mawardi Imron Imron, Imron Indradewa, Rhian Indrawati1, Indrawati Inest Ruth Marsaulina Siregar Inge, Ihgnasia Inggar Linggarweni, Baiq Irawan, Ikbal Irsan Irsan Irsyam, Irsyam Ismiyati Ismiyati J Juniar, Dera Vila Jamaluddin Jamaluddin Jamri, Jamri Jarot Tri Bowo Santoso Joko Sutarto Juanda Astarani Judrah, Muh. Judrah Julianti Julianti, Julianti Kaimuddin Kaimuddin, Kaimuddin Kamil, Muhammad Firdaus Karpriana, Angga Permadi Karya, Adi Ketut Karno, Ketut Karno Khairil Anwar Khoironi, Riadina Khristina Yunita Kusumantoro Kusumantoro, Kusumantoro L, Eva Dwi Lam, Do Mai M, Nurlailah M. Irfani Hendri Ma’shumah, Fitriatul Maghfirah, Desi Maharani, Deswinta Maidah, Anik Nur Mariana Mariana Muadin, Akhmad Mubarok, Sasongko Irham Muchammad Eka Mahmud, Muchammad Eka Muhammad Arsyad Muhammad Hamsyuni Muhammad Saleh Muhammad Yusuf Muhtolib, Muhtolib Mulyana Saputri, Rahayu Mustika, Ira Grania Nadia, Dayang Nawawi, Sultan Neni Mersita, Neni Nilla Rachmaningrum Nirmawati, Nirmawati Novanty, Ine Noviani, Elisabet Dwi Novita Anggrahini, Dhela Novita, Dwi Nulhakim, Ihsan Nuqta, Husnul Khatimah Nur Arfa Yanti Nur Jannah Nurafiah, Nurafiah Nuralisa, Alis Nurfadillah Nurfadillah Nurhasanah, Ikeu Nuriman Nuriman, Nuriman NURLAELA NURLAELA Nurlailah Mappanganro Nurlaili, Afina Lina Nurmawati Nurmawati Nurul Huda Nurwahid, Fadla Nuur, Khaerun Nisa Onisimus Amtu Padlan, Muhammad pamungkas, damar purba Permana, Dian Fithra Pratama, Diandra Ayu Pratama, Nanda Saputra Pratiwi, Rhomadani Sinta Pusaka, Semerdanta Putri, Azelia Hidayati Putri, Lisa Amanda Rafa, Wukuf Dilvan Rafles Ginting Rahardi, Wira Rahmayani, Alfia Ramadanti, Indah Rasban, Sadali Rosadi, Narita Amni Rosmala Dewi Rosnelli, Rosnelli Rudi Kurniawan Rudy Kurniawan Ruffiah, Ruffiah Rusdarti - Rynandi, Oscar S Martono Safaruddin Safaruddin Sahabudin Sahabudin, Sahabudin Saharani, Aulia Saharuddin Barasandji Saharuddin Barsandji Sahruddin Barasandji Santoso, Larisa Elga Amalia Santoso, Rizal Budi Saputri, Eka Dewi Sari Rusmita Sari, Apriani Kartika SATRIYAS ILYAS Selamat Triono, Selamat Sergius Lay Sibagariang, Susy Alestriani Sihite, Perdana Liansyah Siti Jamilah Sonia Sonia, Sonia Sopacua, Fanry Julius Sopacua, Fanry Julius Sri Ambardini Sri Suryanta Sri Syabanita Elida Sucihatiningsih Dian Wisika Prajanti Sudadi Sudadi Sugeng Santoso Sulistyawan, Vera Noviana Sumiadji - Suryantini Suryantini Sutiawati, Siti Sutijah, Sutijah Syah, Muhamad Azwar Syariffuddin Syariffuddin T Teviana Tengku Riza Zarzani N Triana, Dinda Umar Umar Umyana, Ayu Uswatun Hasanah Vinorita, Devi Vitriyan Espa Wafa, Fadhila Dhiyaul Wahyuningsih Wahyuningsih Wandi, Wandi Warni, Anggita Warni, Anggitia Warul Walidin Wati, Ayu Karunia Weni, Weni Widiyanto Widiyanto Wijayanti, Dewanti Citra Wulan Sari, Tirta Indah Yantiana, Nella YANTO YANTO Yayuk Sri Rahayu Yessika Nurmasari, Yessika Yuda Prawira Kusuma, Yuda Prawira Zakiyah, Andi Zamroni Zamroni Zayani, Nur Ainun Zuhri, Syaifuddin Zulekha, Siti Zulfiana, Ida