{"id":124,"date":"2024-03-26T08:36:50","date_gmt":"2024-03-26T08:36:50","guid":{"rendered":"https:\/\/feb.unram.ac.id\/d3akuntansi\/?page_id=124"},"modified":"2025-06-17T07:28:42","modified_gmt":"2025-06-17T07:28:42","slug":"staf-pengajar","status":"publish","type":"page","link":"https:\/\/feb.unram.ac.id\/d3akuntansi\/profil\/staf-pengajar\/","title":{"rendered":"Dosen"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1331.2px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-1 fusion-title-center fusion-title-text fusion-title-size-three\" style=\"--awb-sep-color:var(--awb-color4);\"><div class=\"title-sep-container title-sep-container-left\"><div class=\"title-sep sep-double sep-solid\" style=\"border-color:var(--awb-color4);\"><\/div><\/div><span class=\"awb-title-spacer\"><\/span><h3 class=\"fusion-title-heading title-heading-center fusion-responsive-typography-calculated\" style=\"margin:0;--fontSize:24;line-height:1.15;\"><h5 style=\"text-align: center\">Dosen Program Studi D-III Akuntansi FEB Unram<\/h5><\/h3><span class=\"awb-title-spacer\"><\/span><div class=\"title-sep-container title-sep-container-right\"><div class=\"title-sep sep-double sep-solid\" style=\"border-color:var(--awb-color4);\"><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-2 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1331.2px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_4 1_4 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:25%;--awb-margin-top-large:0px;--awb-spacing-right-large:0%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:0%;--awb-width-medium:25%;--awb-order-medium:0;--awb-spacing-right-medium:0%;--awb-spacing-left-medium:0%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"text-align:center;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-1 hover-type-none\" style=\"border:5px solid var(--awb-color3);border-radius:20px;\"><img decoding=\"async\" width=\"251\" height=\"300\" title=\"Diswandi,SE,MM,Ph.D_1\" src=\"https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/05\/DiswandiSEMMPh.D_1-scaled.jpg\" data-orig-src=\"https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/05\/DiswandiSEMMPh.D_1-251x300.jpg\" alt class=\"lazyload img-responsive wp-image-1287\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%272139%27%20height%3D%272560%27%20viewBox%3D%270%200%202139%202560%27%3E%3Crect%20width%3D%272139%27%20height%3D%272560%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/05\/DiswandiSEMMPh.D_1-200x239.jpg 200w, https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/05\/DiswandiSEMMPh.D_1-400x479.jpg 400w, https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/05\/DiswandiSEMMPh.D_1-600x718.jpg 600w, https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/05\/DiswandiSEMMPh.D_1-800x958.jpg 800w, https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/05\/DiswandiSEMMPh.D_1-1200x1436.jpg 1200w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 640px) 100vw, 400px\" \/><\/span><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 fusion_builder_column_1_4 1_4 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:25%;--awb-margin-top-large:0px;--awb-spacing-right-large:0%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:0%;--awb-width-medium:25%;--awb-order-medium:0;--awb-spacing-right-medium:0%;--awb-spacing-left-medium:0%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"text-align:center;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-2 hover-type-none\" style=\"border:5px solid var(--awb-color3);border-radius:20px;\"><img decoding=\"async\" width=\"250\" height=\"300\" title=\"71.Dr.I-Nyoman-Nugraha-Ardana-Putra,SE.,MM\" src=\"https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/05\/71.-Dr.-I-Nyoman-Nugraha-Ardana-Putra-SE.-MM-scaled.jpg\" data-orig-src=\"https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/05\/71.-Dr.-I-Nyoman-Nugraha-Ardana-Putra-SE.-MM-250x300.jpg\" alt class=\"lazyload img-responsive wp-image-1189\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%272133%27%20height%3D%272560%27%20viewBox%3D%270%200%202133%202560%27%3E%3Crect%20width%3D%272133%27%20height%3D%272560%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/05\/71.-Dr.-I-Nyoman-Nugraha-Ardana-Putra-SE.-MM-200x240.jpg 200w, https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/05\/71.-Dr.-I-Nyoman-Nugraha-Ardana-Putra-SE.-MM-400x480.jpg 400w, https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/05\/71.-Dr.-I-Nyoman-Nugraha-Ardana-Putra-SE.-MM-600x720.jpg 600w, https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/05\/71.-Dr.-I-Nyoman-Nugraha-Ardana-Putra-SE.-MM-800x960.jpg 800w, https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/05\/71.-Dr.-I-Nyoman-Nugraha-Ardana-Putra-SE.-MM-1200x1440.jpg 1200w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 640px) 100vw, 400px\" \/><\/span><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-3 fusion_builder_column_1_4 1_4 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:25%;--awb-margin-top-large:0px;--awb-spacing-right-large:0%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:0%;--awb-width-medium:25%;--awb-order-medium:0;--awb-spacing-right-medium:0%;--awb-spacing-left-medium:0%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"text-align:center;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-3 hover-type-none\" style=\"border:5px solid var(--awb-color3);border-radius:20px;\"><img decoding=\"async\" width=\"250\" height=\"300\" title=\"62.Susi-Retna-Cahyaningtyas,SE.Ak.,M.Si\" src=\"https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/05\/62.-Susi-Retna-Cahyaningtyas-SE.-Ak.-M.Si_-scaled.jpg\" data-orig-src=\"https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/05\/62.-Susi-Retna-Cahyaningtyas-SE.-Ak.-M.Si_-250x300.jpg\" alt class=\"lazyload img-responsive wp-image-1191\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%272133%27%20height%3D%272560%27%20viewBox%3D%270%200%202133%202560%27%3E%3Crect%20width%3D%272133%27%20height%3D%272560%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/05\/62.-Susi-Retna-Cahyaningtyas-SE.-Ak.-M.Si_-200x240.jpg 200w, https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/05\/62.-Susi-Retna-Cahyaningtyas-SE.-Ak.-M.Si_-400x480.jpg 400w, https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/05\/62.-Susi-Retna-Cahyaningtyas-SE.-Ak.-M.Si_-600x720.jpg 600w, https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/05\/62.-Susi-Retna-Cahyaningtyas-SE.-Ak.-M.Si_-800x960.jpg 800w, https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/05\/62.-Susi-Retna-Cahyaningtyas-SE.-Ak.-M.Si_-1200x1440.jpg 1200w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 640px) 100vw, 400px\" \/><\/span><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-4 fusion_builder_column_1_4 1_4 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:25%;--awb-margin-top-large:0px;--awb-spacing-right-large:0%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:0%;--awb-width-medium:25%;--awb-order-medium:0;--awb-spacing-right-medium:0%;--awb-spacing-left-medium:0%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"text-align:center;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-4 hover-type-none\" style=\"border:5px solid var(--awb-color3);border-radius:20px;\"><img decoding=\"async\" width=\"250\" height=\"300\" title=\"lilik-handajani-MSA\" src=\"https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/05\/lilik-handajani-400x480-1.jpg\" data-orig-src=\"https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/05\/lilik-handajani-400x480-1-250x300.jpg\" alt class=\"lazyload img-responsive wp-image-1215\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27400%27%20height%3D%27480%27%20viewBox%3D%270%200%20400%20480%27%3E%3Crect%20width%3D%27400%27%20height%3D%27480%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/05\/lilik-handajani-400x480-1-200x240.jpg 200w, https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/05\/lilik-handajani-400x480-1.jpg 400w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 640px) 100vw, 250px\" \/><\/span><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-3 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:0px;--awb-padding-right:0px;--awb-margin-bottom:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1331.2px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-5 fusion_builder_column_1_4 1_4 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:25%;--awb-margin-top-large:0px;--awb-spacing-right-large:0%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:0%;--awb-width-medium:25%;--awb-order-medium:0;--awb-spacing-right-medium:0%;--awb-spacing-left-medium:0%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1\"><h5 style=\"text-align: center\"><span style=\"color: #000000\"><strong>Diswandi, S.E., M.Sc., Ph.D.<\/strong><\/span><br \/><span style=\"color: #808080\">197812142005011001<\/span><br \/><span style=\"color: #808080\">Lektor Kepala<\/span><\/h5>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-6 fusion_builder_column_1_4 1_4 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:25%;--awb-margin-top-large:0px;--awb-spacing-right-large:0%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:0%;--awb-width-medium:25%;--awb-order-medium:0;--awb-spacing-right-medium:0%;--awb-spacing-left-medium:0%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-2\"><h5 style=\"text-align: center\">Dr. I Nyoman Nugraha Ardana Putra, S.E., M.M.<br \/><span style=\"color: #808080\">197703182002121002<\/span><br \/><span style=\"color: #808080\">Lektor Kepala<\/span><\/h5>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-7 fusion_builder_column_1_4 1_4 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:25%;--awb-margin-top-large:0px;--awb-spacing-right-large:0%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:0%;--awb-width-medium:25%;--awb-order-medium:0;--awb-spacing-right-medium:0%;--awb-spacing-left-medium:0%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-3\"><h5 style=\"text-align: center\"><span style=\"color: #000000\"><strong>Hj. Susi Retna Cahyaningtyas, S.E., Ak., M.Si.<\/strong><\/span><br \/><span style=\"color: #808080\">196912031998022001<\/span><br \/><span style=\"color: #808080\">Lektor<\/span><\/h5>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-8 fusion_builder_column_1_4 1_4 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:25%;--awb-margin-top-large:0px;--awb-spacing-right-large:0%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:0%;--awb-width-medium:25%;--awb-order-medium:0;--awb-spacing-right-medium:0%;--awb-spacing-left-medium:0%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-4\"><h5 style=\"text-align: center\"><strong>Dr. Lilik Handajani, S.E., M.S.A., Ak.<\/strong><br \/><span style=\"color: #808080\">197206251999032001<\/span><br \/><span style=\"color: #808080\">Lektor Kepala<\/span><\/h5>\n<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-4 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1331.2px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-9 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;width:100%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-color4);border-color:var(--awb-color4);border-top-width:1px;\"><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-5 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-right:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1331.2px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-10 fusion_builder_column_1_4 1_4 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:25%;--awb-margin-top-large:0px;--awb-spacing-right-large:0%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:0%;--awb-width-medium:25%;--awb-order-medium:0;--awb-spacing-right-medium:0%;--awb-spacing-left-medium:0%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"text-align:center;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-5 hover-type-none\" style=\"border:5px solid var(--awb-color3);border-radius:20px;\"><img decoding=\"async\" width=\"250\" height=\"300\" title=\"78.Animah,SE,M.Si\" src=\"https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/05\/78.-Animah-SE-M.Si_-scaled.jpg\" data-orig-src=\"https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/05\/78.-Animah-SE-M.Si_-250x300.jpg\" alt class=\"lazyload img-responsive wp-image-1193\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%272133%27%20height%3D%272560%27%20viewBox%3D%270%200%202133%202560%27%3E%3Crect%20width%3D%272133%27%20height%3D%272560%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/05\/78.-Animah-SE-M.Si_-200x240.jpg 200w, https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/05\/78.-Animah-SE-M.Si_-400x480.jpg 400w, https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/05\/78.-Animah-SE-M.Si_-600x720.jpg 600w, https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/05\/78.-Animah-SE-M.Si_-800x960.jpg 800w, https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/05\/78.-Animah-SE-M.Si_-1200x1440.jpg 1200w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 640px) 100vw, 400px\" \/><\/span><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-11 fusion_builder_column_1_4 1_4 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:25%;--awb-margin-top-large:0px;--awb-spacing-right-large:0%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:0%;--awb-width-medium:25%;--awb-order-medium:0;--awb-spacing-right-medium:0%;--awb-spacing-left-medium:0%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"text-align:center;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-6 hover-type-none\" style=\"border:5px solid var(--awb-color3);border-radius:20px;\"><img decoding=\"async\" width=\"250\" height=\"300\" title=\"76.Bambang,SE.,Ak.,M.Ak\" src=\"https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/05\/76.-Bambang-SE.-Ak.-M.Ak_-scaled.jpg\" data-orig-src=\"https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/05\/76.-Bambang-SE.-Ak.-M.Ak_-250x300.jpg\" alt class=\"lazyload img-responsive wp-image-1195\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%272133%27%20height%3D%272560%27%20viewBox%3D%270%200%202133%202560%27%3E%3Crect%20width%3D%272133%27%20height%3D%272560%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/05\/76.-Bambang-SE.-Ak.-M.Ak_-200x240.jpg 200w, https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/05\/76.-Bambang-SE.-Ak.-M.Ak_-400x480.jpg 400w, https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/05\/76.-Bambang-SE.-Ak.-M.Ak_-600x720.jpg 600w, https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/05\/76.-Bambang-SE.-Ak.-M.Ak_-800x960.jpg 800w, https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/05\/76.-Bambang-SE.-Ak.-M.Ak_-1200x1440.jpg 1200w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 640px) 100vw, 400px\" \/><\/span><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-12 fusion_builder_column_1_4 1_4 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:25%;--awb-margin-top-large:0px;--awb-spacing-right-large:0%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:0%;--awb-width-medium:25%;--awb-order-medium:0;--awb-spacing-right-medium:0%;--awb-spacing-left-medium:0%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"text-align:center;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-7 hover-type-none\" style=\"border:5px solid var(--awb-color3);border-radius:20px;\"><img decoding=\"async\" width=\"250\" height=\"300\" title=\"77.Elin-Erlina-Sasanti,SE,M.Acc.,CA\" src=\"https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/05\/77.-Elin-Erlina-Sasanti-SE-M.Acc_.-CA-scaled.jpg\" data-orig-src=\"https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/05\/77.-Elin-Erlina-Sasanti-SE-M.Acc_.-CA-250x300.jpg\" alt class=\"lazyload img-responsive wp-image-1197\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%272133%27%20height%3D%272560%27%20viewBox%3D%270%200%202133%202560%27%3E%3Crect%20width%3D%272133%27%20height%3D%272560%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/05\/77.-Elin-Erlina-Sasanti-SE-M.Acc_.-CA-200x240.jpg 200w, https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/05\/77.-Elin-Erlina-Sasanti-SE-M.Acc_.-CA-400x480.jpg 400w, https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/05\/77.-Elin-Erlina-Sasanti-SE-M.Acc_.-CA-600x720.jpg 600w, https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/05\/77.-Elin-Erlina-Sasanti-SE-M.Acc_.-CA-800x960.jpg 800w, https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/05\/77.-Elin-Erlina-Sasanti-SE-M.Acc_.-CA-1200x1440.jpg 1200w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 640px) 100vw, 400px\" \/><\/span><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-13 fusion_builder_column_1_4 1_4 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:25%;--awb-margin-top-large:0px;--awb-spacing-right-large:0%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:0%;--awb-width-medium:25%;--awb-order-medium:0;--awb-spacing-right-medium:0%;--awb-spacing-left-medium:0%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"text-align:center;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-8 hover-type-none\" style=\"border:5px solid var(--awb-color3);border-radius:20px;\"><img decoding=\"async\" width=\"250\" height=\"300\" title=\"84.Eni-Indriani,SE.,MA\" src=\"https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/05\/84.-Eni-Indriani-SE.-MA-scaled.jpg\" data-orig-src=\"https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/05\/84.-Eni-Indriani-SE.-MA-250x300.jpg\" alt class=\"lazyload img-responsive wp-image-1199\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%272133%27%20height%3D%272560%27%20viewBox%3D%270%200%202133%202560%27%3E%3Crect%20width%3D%272133%27%20height%3D%272560%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/05\/84.-Eni-Indriani-SE.-MA-200x240.jpg 200w, https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/05\/84.-Eni-Indriani-SE.-MA-400x480.jpg 400w, https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/05\/84.-Eni-Indriani-SE.-MA-600x720.jpg 600w, https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/05\/84.-Eni-Indriani-SE.-MA-800x960.jpg 800w, https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/05\/84.-Eni-Indriani-SE.-MA-1200x1440.jpg 1200w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 640px) 100vw, 400px\" \/><\/span><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-6 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1331.2px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-14 fusion_builder_column_1_4 1_4 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:25%;--awb-margin-top-large:0px;--awb-spacing-right-large:0%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:0%;--awb-width-medium:25%;--awb-order-medium:0;--awb-spacing-right-medium:0%;--awb-spacing-left-medium:0%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-5\"><h5 style=\"text-align: center\"><strong>Animah, S.E., M.Si.<\/strong><br \/><span style=\"color: #808080\">197207062003122001<\/span><br \/><span style=\"color: #808080\">Lektor<\/span><\/h5>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-15 fusion_builder_column_1_4 1_4 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:25%;--awb-margin-top-large:0px;--awb-spacing-right-large:0%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:0%;--awb-width-medium:25%;--awb-order-medium:0;--awb-spacing-right-medium:0%;--awb-spacing-left-medium:0%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-6\"><h5 style=\"text-align: center\"><strong>Bambang, S.E., Ak., M.Ak.<\/strong><br \/><span style=\"color: #808080\">197504112003121002<\/span><br \/><span style=\"color: #808080\">Lektor<\/span><\/h5>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-16 fusion_builder_column_1_4 1_4 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:25%;--awb-margin-top-large:0px;--awb-spacing-right-large:0%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:0%;--awb-width-medium:25%;--awb-order-medium:0;--awb-spacing-right-medium:0%;--awb-spacing-left-medium:0%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-7\"><h5 style=\"text-align: center\"><strong>Elin Erlina Sasanti, S.E., M.Acc., Ak., CA.<\/strong><br \/><span style=\"color: #808080\">198005252003122003<\/span><br \/><span style=\"color: #808080\">Lektor<\/span><\/h5>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-17 fusion_builder_column_1_4 1_4 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:25%;--awb-margin-top-large:0px;--awb-spacing-right-large:0%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:0%;--awb-width-medium:25%;--awb-order-medium:0;--awb-spacing-right-medium:0%;--awb-spacing-left-medium:0%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-8\"><h5 style=\"text-align: center\"><strong>Eni Indriani, S.E., M.A.<\/strong><br \/><span style=\"color: #808080\">198101162005012001<\/span><br \/><span style=\"color: #808080\">Lektor<\/span><\/h5>\n<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-7 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1331.2px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-18 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;width:100%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-color4);border-color:var(--awb-color4);border-top-width:1px;\"><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-8 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1331.2px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-19 fusion_builder_column_1_4 1_4 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:25%;--awb-margin-top-large:0px;--awb-spacing-right-large:0%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:0%;--awb-width-medium:25%;--awb-order-medium:0;--awb-spacing-right-medium:0%;--awb-spacing-left-medium:0%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"text-align:center;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-9 hover-type-none\" style=\"border:5px solid var(--awb-color3);border-radius:20px;\"><img decoding=\"async\" width=\"220\" height=\"300\" title=\"Biana Adha Inapty edit\" src=\"https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/06\/Biana-Adha-Inapty-edit.jpg\" data-orig-src=\"https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/06\/Biana-Adha-Inapty-edit-220x300.jpg\" alt class=\"lazyload img-responsive wp-image-1532\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27353%27%20height%3D%27481%27%20viewBox%3D%270%200%20353%20481%27%3E%3Crect%20width%3D%27353%27%20height%3D%27481%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/06\/Biana-Adha-Inapty-edit-200x273.jpg 200w, https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/06\/Biana-Adha-Inapty-edit.jpg 353w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 640px) 100vw, 220px\" \/><\/span><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-20 fusion_builder_column_1_4 1_4 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:25%;--awb-margin-top-large:0px;--awb-spacing-right-large:0%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:0%;--awb-width-medium:25%;--awb-order-medium:0;--awb-spacing-right-medium:0%;--awb-spacing-left-medium:0%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"text-align:center;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-10 hover-type-none\" style=\"border:5px solid var(--awb-color3);border-radius:20px;\"><img decoding=\"async\" width=\"250\" height=\"300\" title=\"83.Dr.Ayudia-Sokarina,SE.,MSA.,Ak\" src=\"https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/05\/83.-Dr.-Ayudia-Sokarina-SE.-MSA.-Ak-scaled.jpg\" data-orig-src=\"https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/05\/83.-Dr.-Ayudia-Sokarina-SE.-MSA.-Ak-250x300.jpg\" alt class=\"lazyload img-responsive wp-image-1203\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%272133%27%20height%3D%272560%27%20viewBox%3D%270%200%202133%202560%27%3E%3Crect%20width%3D%272133%27%20height%3D%272560%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/05\/83.-Dr.-Ayudia-Sokarina-SE.-MSA.-Ak-200x240.jpg 200w, https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/05\/83.-Dr.-Ayudia-Sokarina-SE.-MSA.-Ak-400x480.jpg 400w, https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/05\/83.-Dr.-Ayudia-Sokarina-SE.-MSA.-Ak-600x720.jpg 600w, https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/05\/83.-Dr.-Ayudia-Sokarina-SE.-MSA.-Ak-800x960.jpg 800w, https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/05\/83.-Dr.-Ayudia-Sokarina-SE.-MSA.-Ak-1200x1440.jpg 1200w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 640px) 100vw, 400px\" \/><\/span><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-21 fusion_builder_column_1_4 1_4 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:25%;--awb-margin-top-large:0px;--awb-spacing-right-large:0%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:0%;--awb-width-medium:25%;--awb-order-medium:0;--awb-spacing-right-medium:0%;--awb-spacing-left-medium:0%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"text-align:center;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-11 hover-type-none\" style=\"border:5px solid var(--awb-color3);border-radius:20px;\"><img decoding=\"async\" width=\"250\" height=\"300\" title=\"111.Nurabiah,MM.Si\" src=\"https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/05\/111.-Nurabiah-MM.Si_-scaled.jpg\" data-orig-src=\"https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/05\/111.-Nurabiah-MM.Si_-250x300.jpg\" alt class=\"lazyload img-responsive wp-image-1206\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%272133%27%20height%3D%272560%27%20viewBox%3D%270%200%202133%202560%27%3E%3Crect%20width%3D%272133%27%20height%3D%272560%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/05\/111.-Nurabiah-MM.Si_-200x240.jpg 200w, https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/05\/111.-Nurabiah-MM.Si_-400x480.jpg 400w, https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/05\/111.-Nurabiah-MM.Si_-600x720.jpg 600w, https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/05\/111.-Nurabiah-MM.Si_-800x960.jpg 800w, https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/05\/111.-Nurabiah-MM.Si_-1200x1440.jpg 1200w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 640px) 100vw, 400px\" \/><\/span><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-22 fusion_builder_column_1_4 1_4 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:25%;--awb-margin-top-large:0px;--awb-spacing-right-large:0%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:0%;--awb-width-medium:25%;--awb-order-medium:0;--awb-spacing-right-medium:0%;--awb-spacing-left-medium:0%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"text-align:center;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-12 hover-type-none\" style=\"border:5px solid var(--awb-color3);border-radius:20px;\"><img decoding=\"async\" width=\"250\" height=\"300\" title=\"117.Intan-Rakhmawati,SE.,M.Ak\" src=\"https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/05\/117.-Intan-Rakhmawati-SE.-M.Ak_-scaled.jpg\" data-orig-src=\"https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/05\/117.-Intan-Rakhmawati-SE.-M.Ak_-250x300.jpg\" alt class=\"lazyload img-responsive wp-image-1208\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%272133%27%20height%3D%272560%27%20viewBox%3D%270%200%202133%202560%27%3E%3Crect%20width%3D%272133%27%20height%3D%272560%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/05\/117.-Intan-Rakhmawati-SE.-M.Ak_-200x240.jpg 200w, https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/05\/117.-Intan-Rakhmawati-SE.-M.Ak_-400x480.jpg 400w, https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/05\/117.-Intan-Rakhmawati-SE.-M.Ak_-600x720.jpg 600w, https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/05\/117.-Intan-Rakhmawati-SE.-M.Ak_-800x960.jpg 800w, https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/05\/117.-Intan-Rakhmawati-SE.-M.Ak_-1200x1440.jpg 1200w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 640px) 100vw, 400px\" \/><\/span><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-9 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1331.2px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-23 fusion_builder_column_1_4 1_4 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:25%;--awb-margin-top-large:0px;--awb-spacing-right-large:0%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:0%;--awb-width-medium:25%;--awb-order-medium:0;--awb-spacing-right-medium:0%;--awb-spacing-left-medium:0%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-9\"><h5 style=\"text-align: center\"><strong>Biana Adha Inapty, SE., M.Si., Ak., CA.<\/strong><br \/><span style=\"color: #808080\">197711212000122001<\/span><br \/><span style=\"color: #808080\">Lektor<\/span><\/h5>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-24 fusion_builder_column_1_4 1_4 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:25%;--awb-margin-top-large:0px;--awb-spacing-right-large:0%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:0%;--awb-width-medium:25%;--awb-order-medium:0;--awb-spacing-right-medium:0%;--awb-spacing-left-medium:0%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-10\"><h5 style=\"text-align: center\"><strong>Dr. Ayudia Sokarina, S.E., MSA., Ak., CPA.<\/strong><br \/><span style=\"color: #808080\">197804162005012002<\/span><br \/><span style=\"color: #808080\">Lektor<\/span><\/h5>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-25 fusion_builder_column_1_4 1_4 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:25%;--awb-margin-top-large:0px;--awb-spacing-right-large:0%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:0%;--awb-width-medium:25%;--awb-order-medium:0;--awb-spacing-right-medium:0%;--awb-spacing-left-medium:0%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-11\"><h5 style=\"text-align: center\"><strong>Nurabiah, MMSI.<\/strong><br \/><span style=\"color: #808080\">198002122008122001<\/span><br \/><span style=\"color: #808080\">Lektor<\/span><\/h5>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-26 fusion_builder_column_1_4 1_4 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:25%;--awb-margin-top-large:0px;--awb-spacing-right-large:0%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:0%;--awb-width-medium:25%;--awb-order-medium:0;--awb-spacing-right-medium:0%;--awb-spacing-left-medium:0%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-12\"><h5 style=\"text-align: center\"><strong>Intan Rakhmawati, S.E., M.Ak.<\/strong><br \/><span style=\"color: #808080\">198504052009122005<\/span><br \/><span style=\"color: #808080\">Lektor<\/span><\/h5>\n<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-10 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1331.2px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-27 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;width:100%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:var(--awb-color4);border-color:var(--awb-color4);border-top-width:1px;\"><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-11 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1331.2px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-28 fusion_builder_column_1_3 1_3 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:33.333333333333%;--awb-margin-top-large:0px;--awb-spacing-right-large:0%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:0%;--awb-width-medium:33.333333333333%;--awb-order-medium:0;--awb-spacing-right-medium:0%;--awb-spacing-left-medium:0%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"text-align:center;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-13 hover-type-none\" style=\"border:5px solid var(--awb-color3);border-radius:20px;\"><img decoding=\"async\" width=\"250\" height=\"300\" title=\"124.Robith-Hudaya,SE.,MA\" src=\"https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/05\/124.-Robith-Hudaya-SE.-MA-scaled.jpg\" data-orig-src=\"https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/05\/124.-Robith-Hudaya-SE.-MA-250x300.jpg\" alt class=\"lazyload img-responsive wp-image-1210\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%272133%27%20height%3D%272560%27%20viewBox%3D%270%200%202133%202560%27%3E%3Crect%20width%3D%272133%27%20height%3D%272560%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/05\/124.-Robith-Hudaya-SE.-MA-200x240.jpg 200w, https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/05\/124.-Robith-Hudaya-SE.-MA-400x480.jpg 400w, https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/05\/124.-Robith-Hudaya-SE.-MA-600x720.jpg 600w, https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/05\/124.-Robith-Hudaya-SE.-MA-800x960.jpg 800w, https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/05\/124.-Robith-Hudaya-SE.-MA-1200x1440.jpg 1200w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 640px) 100vw, 600px\" \/><\/span><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-29 fusion_builder_column_1_3 1_3 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:33.333333333333%;--awb-margin-top-large:0px;--awb-spacing-right-large:0%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:0%;--awb-width-medium:33.333333333333%;--awb-order-medium:0;--awb-spacing-right-medium:0%;--awb-spacing-left-medium:0%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"text-align:center;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-14 hover-type-none\" style=\"border:5px solid var(--awb-color3);border-radius:20px;\"><img decoding=\"async\" width=\"250\" height=\"300\" title=\"86.Lukman-Effendy,SE.,MA\" src=\"https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/05\/86.-Lukman-Effendy-SE.-MA-scaled.jpg\" data-orig-src=\"https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/05\/86.-Lukman-Effendy-SE.-MA-250x300.jpg\" alt class=\"lazyload img-responsive wp-image-1201\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%272133%27%20height%3D%272560%27%20viewBox%3D%270%200%202133%202560%27%3E%3Crect%20width%3D%272133%27%20height%3D%272560%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/05\/86.-Lukman-Effendy-SE.-MA-200x240.jpg 200w, https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/05\/86.-Lukman-Effendy-SE.-MA-400x480.jpg 400w, https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/05\/86.-Lukman-Effendy-SE.-MA-600x720.jpg 600w, https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/05\/86.-Lukman-Effendy-SE.-MA-800x960.jpg 800w, https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/05\/86.-Lukman-Effendy-SE.-MA-1200x1440.jpg 1200w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 640px) 100vw, 600px\" \/><\/span><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-30 fusion_builder_column_1_3 1_3 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:33.333333333333%;--awb-margin-top-large:0px;--awb-spacing-right-large:0%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:0%;--awb-width-medium:33.333333333333%;--awb-order-medium:0;--awb-spacing-right-medium:0%;--awb-spacing-left-medium:0%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"text-align:center;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-15 hover-type-none\" style=\"border:5px solid var(--awb-color3);border-radius:20px;\"><img decoding=\"async\" width=\"250\" height=\"300\" title=\"128.Adhitya-Bayu-Suryantara,MSA\" src=\"https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/05\/128.-Adhitya-Bayu-Suryantara-MSA-scaled.jpg\" data-orig-src=\"https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/05\/128.-Adhitya-Bayu-Suryantara-MSA-250x300.jpg\" alt class=\"lazyload img-responsive wp-image-1212\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%272133%27%20height%3D%272560%27%20viewBox%3D%270%200%202133%202560%27%3E%3Crect%20width%3D%272133%27%20height%3D%272560%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/05\/128.-Adhitya-Bayu-Suryantara-MSA-200x240.jpg 200w, https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/05\/128.-Adhitya-Bayu-Suryantara-MSA-400x480.jpg 400w, https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/05\/128.-Adhitya-Bayu-Suryantara-MSA-600x720.jpg 600w, https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/05\/128.-Adhitya-Bayu-Suryantara-MSA-800x960.jpg 800w, https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-content\/uploads\/sites\/6\/2025\/05\/128.-Adhitya-Bayu-Suryantara-MSA-1200x1440.jpg 1200w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 640px) 100vw, 600px\" \/><\/span><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-12 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1331.2px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-31 fusion_builder_column_1_3 1_3 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:33.333333333333%;--awb-margin-top-large:0px;--awb-spacing-right-large:0%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:0%;--awb-width-medium:33.333333333333%;--awb-order-medium:0;--awb-spacing-right-medium:0%;--awb-spacing-left-medium:0%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-13\"><h5 style=\"text-align: center\"><strong>Robith Hudaya, S.E., MA.<\/strong><br \/><span style=\"color: #808080\">198503152015041003<\/span><br \/><span style=\"color: #808080\">Lektor<\/span><\/h5>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-32 fusion_builder_column_1_3 1_3 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:33.333333333333%;--awb-margin-top-large:0px;--awb-spacing-right-large:0%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:0%;--awb-width-medium:33.333333333333%;--awb-order-medium:0;--awb-spacing-right-medium:0%;--awb-spacing-left-medium:0%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-14\"><h5 style=\"text-align: center\"><strong>Lukman Effendi, S.E., M.Si.<\/strong><br \/><span style=\"color: #808080\">197904022005011001<\/span><br \/><span style=\"color: #808080\">Lektor<\/span><\/h5>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-33 fusion_builder_column_1_3 1_3 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:33.333333333333%;--awb-margin-top-large:0px;--awb-spacing-right-large:0%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:0%;--awb-width-medium:33.333333333333%;--awb-order-medium:0;--awb-spacing-right-medium:0%;--awb-spacing-left-medium:0%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-15\"><h5 style=\"text-align: center\"><strong>Adhitya Bayu Suryantara, S.E., M.SA., Ak., CA.<\/strong><br \/><span style=\"color: #808080\">199006182018031001<\/span><br \/><span style=\"color: #808080\">Lektor<\/span><\/h5>\n<\/div><\/div><\/div><\/div><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":23,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":[],"_links":{"self":[{"href":"https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-json\/wp\/v2\/pages\/124"}],"collection":[{"href":"https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-json\/wp\/v2\/comments?post=124"}],"version-history":[{"count":22,"href":"https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-json\/wp\/v2\/pages\/124\/revisions"}],"predecessor-version":[{"id":1534,"href":"https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-json\/wp\/v2\/pages\/124\/revisions\/1534"}],"up":[{"embeddable":true,"href":"https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-json\/wp\/v2\/pages\/23"}],"wp:attachment":[{"href":"https:\/\/feb.unram.ac.id\/d3akuntansi\/wp-json\/wp\/v2\/media?parent=124"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}