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All Journal Monex: Journal of Accounting Research AKRUAL: Jurnal Akuntansi Ganaya: Jurnal Ilmu Sosial dan Humaniora Jurnal AKSI (Akuntansi dan Sistem Informasi) JOURNAL OF APPLIED MANAGERIAL ACCOUNTING DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) Jurnal Riset Terapan Akuntansi Jurnal ABDINUS : Jurnal Pengabdian Nusantara Ekomaks : Jurnal Ilmu Ekonomi, Manajemen, dan Akuntansi Unram Journal of Community Service (UJCS) Akuntansi'45 SOROT: Jurnal Pengabdian Kepada Masyarakat SmartComp Equivalent : Journal of Economic, Accounting and Management
Kirowati, Dewi
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FENOMENOLOGI PENYAMPAIAN SURAT PEMBERITAHUAN WAJIB PAJAK ORANG PRIBADI MENURUT PERATURAN PERPAJAKAN nova maulud widodo; Dewi Kirowati
JURNAL EKOMAKS Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Vol. 8 No. 2 (2019): JURNALEKOMAKS
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jeko.v8i2.37

Abstract

Penelitian ini bertujuan untuk mengetahui fenomena Wajib Pajak (WP) dalam membayar pajak orang pribadi. Fokus pada penelitian  ini pada penyampaian Surat Pemberitahuan (SPT) Pajak menurut peraturan perpajakan. Peraturan perpajakan dalam hal ini adalah PMK No. 9/PMK.03/2018, yaitu adanya perubahan terkait penyampaian SPT wajib pajak pada tahun 2018. Penelitian   ini   dilakukan   dengan   melibatkan   wajib   pajak   orang pribadi yang melaporkan SPT. Partisipan pada penelitian ini adalah Konsultan Pajak, Pengelola Brevet Pajak, dan Pegawai Politeknik Negeri Madiun. Penelitian ini menggunakan metode kualitatif, yaitu dengan fenomenologi transedental. Penelitian ini diharapkan dapat menjadi referensi dalam pelaporan pajak oleh wajib pajak orang pribadi. Peraturan perpajakan baru, yaitu PMK No. 9/PMK.03/2018 mengubah ketentuan PMK No. 243/PMK.03/2014 tentang Surat Pemberitahuan. Salah satu perubahan yang terkandung adalah pelaporan SPT Masa Nihil. Hasil penelitian menunjukan bahwa WPOP di Lingkungan Politeknik Negeri Madiun sebagian besar memiliki penghasilan pokok dibawah PTKP, namun pegawai di PNM masih menerima penghasilan lainnya. Sehingga, atas penghasilan tersebut Bendaharawan memotongkan PPh 21-nya lalu disetorkan. Namun untuk SPT pegawai pada penelitian ini, dilaporkan sendiri (Self Assesment) oleh WPOP disertai bukti potong dari Bendaharawan Institusi. Kehadiran peraturan perpajakan tersebut lebih memudahkan bagi WPOP maupun Bendaharawan Institusi dalam hal penyampaian SPT.
Synergy Improves Literature and Inclusion Indonesian Islamic Bank Dewi Kirowati; Iwan Suhasto; Shinta Anggraeny
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 7 No. 2 (2022)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v7i2.426

Abstract

Based on OJK data, the literacy index ranges from 8.93% or far below the conventional bank index, which is 38.03%. Meanwhile, the Islamic financial inclusion index only reached 9.1% or below the conventional bank index of 76.19%. Low financial literacy results in the development of the stock market of the Islamic financial services industry being relatively small, which is only 9.9% of the assets of the national financial industry. Therefore, by looking at the literacy and inclusion index problem of Bank Syari^ah Indonesia, in this study the researcher aims to find out what synergy is being done in increasing financial literacy and inclusion of Bank Syari^ah Indonesia. The type of research used is qualitative research, using descriptive methods. In this research, the data collection technique used is observation and literature study and the data presented in descriptive form without being processed by data reduction analysis techniques, data presentation, and drawing conclusions. This research is expected to provide information about the synergy to increase financial literacy and inclusion at Bank Syari’ah Indonesia.
Application of Pension Fund and Jubilee (Case Study of PG Rejo Agung Baru Madiun) Iwan Suhasto; Shinta Anggraeny; Dewi Kirowati
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 7 No. 2 (2022)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v7i2.427

Abstract

PG Rejo Agung Baru Madiun is a sugar factory managed by PT PG Rajawali I, a subsidiary of state-owned agribusiness PT Rajawali Nusantara Indonesia (RNI). PG Rejo Agung Baru has several sections, one of which is HR and General Affairs. The HR and General Affairs department handles matters relating to employees which include employee salaries, employee pension funds, jubilees, promotions, employee recruitment and so on. Companies need information relating to employees quickly and accurately to make a decision. Decision making is something that is very vital in the company. This study aims to design and build a web-based application for calculating pension and jubilee funds. This application for calculating pension and jubilee funds was created to solve the problems faced by the HR and General Department, namely the manual processing of employee data. The pension and jubilee fund application can increase the efficiency of the pension and jubilee calculation because the admin does not need to do the calculations manually, besides that this application can also help reduce the risk of human error in the process of calculating age, salary, severance pay, pension benefits, taxes and jubilee. The report generated from this application has a consistent format so as to support the process of managing pension funds and jubilee consistently
RGEC Analysis in Assessing The Health of Bank Before and During The Covid-19 Pandemic Shinta Anggraeny; Iwan Suhasto; Dewi Kirowati
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 7 No. 2 (2022)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v7i2.428

Abstract

This study aims to assess the financial performance of state-owned banks consisting of Bank Rakyat Indonesia (BRI), Bank Negara Indonesia (BNI), Bank Savings State (BTN), Bank Mandiri. This research is a research using a quantitative approach. The object of this research is a state-owned bank listed on the Indonesia Stock Exchange for the 2018-2021 period. The data collection technique used is through the documentation method. The data source used is secondary from the annual financial statements obtained through the official website of the Indonesia Stock Exchange. The analysis technique uses the calculation of the RGEC method. The results of this study are expected to be able to show how the condition of the soundness level of state-owned banks listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period through the RGEC method is carried out. This analysis is also expected to be used as a reference for state-owned banks in assessing the soundness of banks. Aspects of the Risk Profile of state-owned banks during the 2018-2021 period are in a quite healthy with an average NPL value of 3.05%, 1.48%, 2.75%, and 3.75%, respectively. Then the average IRR values are 110.2%, 305.8%, 110.6%, and 112.8%, respectively. And lastly, the average LDR values were 89.71%, 82.49%, 105.11%, and 92.30%. The GCG aspects of state-owned banks during the 2018-2021 period are 2,2,1, and 2, so that in general they are said to be good. Aspects of BUMN bank earnings during 2018-2021 are in a healthy condition with average ROA values of 1.72%, 2.78%, 1.23%, and 0.72%, respectively. And the average NIM scores are 5.12%, 8.59%, 4.54%, and 3.86%, respectively. The capital aspect during 2018-2021 is in a healthy condition with the average CAR values of 18.69%, 22.41%, 20.46%, and 18.50%, respectively.
IMPLEMENTASI SISTEM INFORMASI PERPUSTAKAAN SEKOLAH BERBASIS WEB DENGAN MENGGUNAKAN FRAMEWORK LARAVEL PADA SMK BP SUBULUL HUDA KEMBANGSAWIT KEBONSARI MADIUN Hedi Pandowo; Iwan Noor Suhasto; Dewi Kirowati
Smart Comp :Jurnalnya Orang Pintar Komputer Vol 9, No 1 (2020): Smart Comp :Jurnalnya Orang Pintar Komputer
Publisher : Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/smartcomp.v9i1.1815

Abstract

Penelitian ini bertujuan untuk: (1) Mengembangkan sistem informasi perpustakaan yang dapat mengatasi permasalahan yang terjadi di perpustakaan SMK BP Subulul Huda; (2) Melakukan uji kelayakan sistem informasi perpustakaan SMK BP Subulul Huda dengan standar ISO 25010 pada aspek functional suitability, reliability, usability, dan portability. Metode penelitian yang digunakan adalah metode Research and Development (RD) dengan menggunakan model pengembangan waterfall, yang terdiri dari tahapan analisis, desain, implementasi, dan pengujian. Pengujian kualitas dilakukan untuk mengetahui kualitas sistem informasi yang dikembangkan menggunakan standar kualitas ISO 25010 pada aspek functional suitability, reliability, usability, dan portability. Diharapkan Sistem informasi perpustakaan sekolah berbasis web di SMK BP Subulul Huda yang dikembangkan dengan framework Laravel dapat digunakan untuk mengatasi masalah pengelolaan perpustakaan yang masih menggunakan metode konvensional karena telah memiliki fitur-fitur yang telah disesuaikan dengan kebutuhan-kebutuhan dari pengguna sistem informasi, yakni mengelola data buku, data anggota, transaksi peminjaman buku, transaksi pengembalian buku, data keuangan, dan laporan perpustakaan.Kata Kunci: sistem informasi perpustakaan, web, framework laravel
Pengaruh Profitabilitas, Solvabilitas, Capital Itensity, dan Growth terhadap Penghindaran Pajak: Studi Empiris pada Perusahaan Sektor Energi yang Terdaftar di BEI Tahun 2018-2022 Luky Habibbatunnajikhah; Dewi Kirowati; Ahmad Kudhori
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3394

Abstract

This study expects to decide the impact of productivity, dissolvability, capital force, and development on charge evasion. The financial statements of energy sector companies listed on the Indonesia Stock Exchange serve as the source of the secondary data used in this study. This study's participants are 78 energy sector issuers listed on the Indonesia Stock Exchange between 2018 and 2022. The technique utilized by this exploration utilizes purposive examining strategy, where the example is 22 organizations that have met the standards. The autonomous factors in this study are benefit, dissolvability, capital power, development, and the reliant variable assessment evasion. The consequences of the review utilized numerous straight relapse examination, utilizing SPSS form 26 with a huge degree of 0.05. According to the findings of this study, solvency of 0.380 and growth of 0.586 have no effect on tax evasion. In the interim, benefit of 0.006 and capital power of 0.000 impact charge evasion.
Pengaruh Growth Sales, Ukuran Perusahaan, Kebijakan Hutang, dan Likuiditas Terhadap Nilai Perusahaan Properti & Real Estate yang Terdaftar di BEI Tahun 2018-2022 Dina Putri Dewita; Ahmad Kudhori; Dewi Kirowati
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 1 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i1.660

Abstract

Abstract : The purpose of this study was to determine the effect of sales growth, company size, debt policy, and liquidity on firm value. The population used is all property and real estate companies listed on the Indonesia Stock Exchange in 2018-2022 totaling 84 companies. The number of samples used was 15 companies using purposive sampling method. The research data uses secondary data with documentation data collection techniques.  The data analysis technique used is descriptive statistical analysis, multiple linear regression analysis, classical assumption test, coefficient of determination (R2) test, and t test. The software tool used in this research is SPSS version 22. The results of this study indicate that sales growth has no effect on firm value, while company size has a significant positive effect, debt policy has a significant negative effect, and liquidity has a significant negative effect on firm value. With this research, the author suggests that property & real estate companies improve their management performance so that the company's value increases and can attract investors to invest. The author also suggests that future researchers add new variables that can affect firm value and increase the year or period used for research so that the data obtained is more complete. Abstrak : Tujuan penelitian ini adalah untuk mengetahui pengaruh growth sales, ukuran perusahaan, kebijakan hutang, dan likuiditas terhadap nilai perusahaan. Populasi yang digunakan adalah seluruh perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia tahun 2018-2022 sebanyak 84 perusahaan. Jumlah sampel yang digunakan sebanyak 15 perusahaan dengan metode purposive sampling. Data penelitian menggunakan data sekunder dengan teknik pengumpulan data dokumentasi.  Teknik analisis data yang digunakan adalah analisis statistik deskriptif, analisis regresi linier berganda, uji asumsi klasik, uji koefisien determinasi (R2), dan uji t. Alat bantu software yang digunakan dalam penelitian ini adalah SPSS versi 22. Hasil dari penelitian ini menunjukkan bahwa growth sales tidak berpengaruh terhadap nilai perusahaan, sedangkan ukuran perusahaan berpengaruh positif signifikan, kebijakan hutang berpengaruh negatif  signifikan, dan likuiditas berpengaruh negatif signifikan terhadap nilai perusahaan. Dengan adanya penilitian ini penulis menyarankan kepada perusahaan properti & real estate untuk memperbaiki kinerja manajemennya agar nilai perusahaan semakin meningkat dan dapat menarik daya minat investor untuk berinvestasi. Penulis juga menyarankan kepada peneliti selanjutnya untuk menambah variabel baru yang dapat berpengaruh terhadap nilai perusahaan dan menambah tahun atau periode yang digunakan untuk penelitian agar data yang diperoleh semakin lengkap.
Pengaruh Program Pemutihan PKB, Pembebasan BBNKB, Sosialisasi Perpajakan dan Pengetahuan Perpajakan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi Kasus pada Kantor Bersama SAMSAT Kota Madiun) Citra Elivia Febriana; Sugiharto; Dewi Kirowati
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 1 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i1.674

Abstract

Abstract : The decreased realization of revenue and the high arrears of motor vehicle tax indicate the low level of taxpayer compliance. This study aims to determine the effect of the Motor Vehicle Tax Waiving Program, Exemption from Motor Vehicle Title Transfer Fees, Taxation Socialization, and Taxation Knowledge on Motor Vehicle Taxpayer Compliance at the Madiun City SAMSAT Joint Office. The sampling technique in this study used nonprobability techniques with purposive sampling method. The sample obtained was 150 motor vehicle taxpayers of private 2-wheeled motorcycle vehicles registered and active at the Madiun City SAMSAT office. The data analysis technique used is linear regression analysis using the IBM SPSS Version 22 program. The results of this study indicate that the Motor Vehicle Tax Waiving Program, Exemption from Motor Vehicle Title Transfer Fees, and Taxation Socialization have a partial and significant effect on taxpayer compliance, while taxation knowledge has no partial and significant effect on taxpayer compliance. Abstrak : Penurunan realisasi penerimaan dan tingginya tunggakan pajak kendaraan bermotor menunjukkan rendahnya tingkat kepatuhan wajib pajak. Penelitian ini bertujuan untuk mengetahui Pengaruh Program Pemutihan Pajak Kendaraan Bermotor, Pembebasan Bea Balik Nama Kendaraan Bermotor, Sosialisasi Perpajakan, dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor pada Kantor Gabungan SAMSAT Kota Madiun. Teknik pengambilan sampel pada penelitian ini menggunakan teknik nonprobability dengan metode purposive sampling. Sampel yang diperoleh sebanyak 150 wajib pajak kendaraan bermotor jenis kendaraan pribadi sepeda motor roda 2 yang terdaftar dan aktif di kantor SAMSAT Kota Madiun. Teknik analisis data yang digunakan adalah analisis regresi linier dengan menggunakan program IBM SPSS Versi 22. Hasil penelitian ini menunjukkan bahwa Program Pemutihan Pajak Kendaraan Bermotor, Pembebasan Bea Balik Nama Kendaraan Bermotor, dan Sosialisasi Perpajakan berpengaruh secara parsial dan signifikan terhadap kepatuhan Wajib Pajak, sedangkan pengetahuan perpajakan tidak berpengaruh secara parsial dan signifikan terhadap kepatuhan Wajib Pajak.
Pengaruh Risiko Keuangan, Profitabilitas, dan Nilai Perusahaan terhadap Perataan Laba (Studi Kasus Perusahaan Sub Sektor Makanan dan Minuman Yang Terdaftar di BEI Tahun 2018-2022) Nayse Mega Utami; Ahmad Kudhori; Dewi Kirowati
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 1 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i1.686

Abstract

Abstract : Incom smoothing is an action taken by company management with the aim of reducing earnings fluctuations. This is done to show good performance to investors, by showing stable company profits. There are several factors that influence incom smoothing including financial risk, profitability, and firm value. This study aims to determine the effect of financial risk, profitability, and company value on incom smoothing (Case Study of Food and Beverage Sub-Sector Companies Listed on the IDX 2018-2022). The population in this study amounted to 84 companies. This research includes quantitative research, using sampling techniques using purposive sampling so that 27 company samples are obtained. The method used is logistic regression analysis overall model test, model feasibility test and coefficient of determination (Nagelkerke's R Square) this research uses the help of Statistical Program for Social Science (SPSS) software version 26. Hypothesis testing using partial test (t test). The results showed that partially financial risk has no effect on incom smoothing, profitability has a significant positive effect on incom smoothing and firm value has no effect on incom smoothing. The author suggests that future researchers look for other factors that can influence incom smoothing by adding variables. Abstrak : Perataan laba merupakan tindakan yang dilakukan oleh manajemen perusahaan dengan tujuan untuk mengurangi fluktuasi laba. Hal ini dilakukan untuk menunjukkan kinerja yang baik kepada investor, dengan memperlihatkan laba perusahaan yang stabil. Ada beberapa faktor yang mempengaruhi parataan laba diantaranya risiko keuangan, profitabilitas, dan nilai perusahaan. Penelitian ini bertujuan untuk mengetahui Pengaruh Risiko Keuangan, Profitabilitas, dan Nilai Perusahaan Terhadap Perataan Laba (Studi Kasus Perusahaan Sub Sektor Makanan dan Minuman Yang Terdaftar di BEI Tahun 2018-2022). Populasi dalam penelitian ini sejumlah 84 perusahaan. Penelitian ini termasuk penelitian kuantitatif, menggunakan teknik pengambilan sampel menggunakan purposive sampling sehingga diperoleh 27 sampel perusahaan. Metode yang digunakan adalah analisis regresi logistik uji keseluruhan model (Overall Model Fit), uji kelayakan model dan koefisien determinasi (Nagelkerke’s R Square) penelitian ini menggunakan bantuan perangkat lunak Statistical Program for Social Science (SPSS) versi 26. Pengujian hipotesis menggunakan uji parsial (uji t). Hasil penelitian menunjukan bahwa secara parsial risiko keuangan tidak berpengaruh terhadap perataan laba, profitabilitas berpengaruh positif signifikan terhadap perataan laba dan nilai perusahaan tidak berpengaruh terhadap perataan laba. Penulis menyarankan kepada peneliti selanjutnya untuk mencari faktor lain yang dapat mempengaruhi perataan laba dengan menambah variabel.  
Penilaian Tingkat Kesehatan Bank dengan Metode Rgec di BEI Tahun 2020-2022 Novia Putri Rahmadani; Dewi Kirowati; Ahmad Kudhori
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 1 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i1.706

Abstract

Abstract : The purpose of this research is to determine the health level of conventional banking listed on the IDX using the RGEC (Risk Profile, Good Corporate Governance, Earnings and Capital) method in the 2020–2022 period. The research method used includes descriptive qualitative methods. The type of data used is secondary data in the form of financial reports held by conventional banks for the 2020-2022 period which are presented on the official IDX website. The research results show that: (1) The Risk Profile Factors of conventional banks are measured using the NPL ratio in 2020-2022, namely 3.69%, 3.32% and 2.95% with healthy criteria, while the LDR ratio for 2020-2022 is 84.08%, 75.93% with healthy criteria and 86.53% with fairly healthy criteria; (2) GCG factors during the 2020-2022 period are 2.13%, 2.03% and 2.06% with good criteria; (3) The Earnings factor is measured using the ROA ratio during 2020-2022, namely 0.46% and 0.05% with unhealthy criteria and 0.99% with fairly healthy criteria, while the NIM ratio for 2020-2022 is 4.06% , 4.08% and 4.93% with the criteria of very healthy and; (4) The Capital factor is measured using the CAR ratio during 2020-2022, namely 28.54%, 36.10% and 38.62% with very healthy criteria. Abstrak : Tujuan penelitian ini untuk mengetahui tingkat kesehatan perbankan konvensional yang terdaftar di BEI menggunakan metode RGEC (Risk Profile, Good Corporate Governance, Earnings, dan Capital) pada periode 2020-2022. Metode penelitian yang digunakan meliputi metode kualitatif deskriptif. Jenis data yang digunakan adalah data sekunder berupa laporan keuangan yang dimiliki bank konvensional selama periode 2020-2022 yang disajikan di website resmi BEI. Hasil penelitian menunjukkan bahwa: (1) Faktor Risk Profile bank konvensional yang diukur menggunakan rasio NPL pada tahun 2020-2022 yaitu 3,69%, 3,32% dan 2,95% dengan kriteria sehat sedangkan rasio LDR selama tahun 2020-2022 yaitu 84,08%, 75,93% dengan kriteria sehat dan 86,53% dengan kriteria cukup sehat; (2) Faktor GCG selama periode 2020-2022 yaitu 2,13%, 2,03% dan 2,06% dengan kriteria baik; (3) Faktor Earnings diukur menggunakan rasio ROA selama tahun 2020-2022 yaitu 0,46% dan 0,05% dengan kriteria kurang sehat serta 0,99% dengan kriteria cukup sehat sedangkan rasio NIM selama tahun 2020-2022 yaitu 4,06%, 4,08% dan 4,93% dengan kriteria sangat sehat dan; (4) Faktor Capital diukur menggunakan rasio CAR selama tahun 2020-2022 yaitu 28,54%, 36,10% dan 38,62% dengan kriteria sangat sehat.
Co-Authors Ahmad Kudhori Amir, Vaisal Anggraeny, Shinta Noor Anggraey, Shinta Noor Anggreany, Shinta Noor Citra Elivia Febriana Dewi, Ika Rahuli Kusuma Dhandy Dwi Kusuma Wardana Dian Kusumaningrum Dian Kusumaningrum Dina Putri Dewita Fauziah, Ghea Khasanah, Alif Fidyah Noor Kudhori, Ahmad Lakew, Tayech Lely Kumalawati Luky Habibbatunnajikhah Lutfiyah Setia Nauval Prastyanika Putra , Yudha Nayse Mega Utami Novia Putri Rahmadani Nurcahyani, Dwi Nurkumalasari, Sebti Pandowo, Hedi Permatasari Cahyaningdyah Putri, Nandila Maysa Qimayussa'adah Qimyatussa'adah Qimyatussa'adah RB. S. Sugiharto S.Pd. M Kes I Ketut Sudiana . saadah, Qimyatussa’adah Setia, Lutfiyah dwi Setyawan, Dimas Ari Shinta Anggraeny Sugiharto Sugiharto Sugiharto, Sugiharto Suhasto, RB. Iwan Noor Tri Septianto Wibawa, Koerniawan Dwi Widodo, Nova Maulud