User data (res.users) is inherited from Partner (res.partner). We cannot directly import Users data from Users list view as any other objects. Instead, we must import Partner data and link that Partner to related User.
Here is the template for example:
id name user_ids/login user_ids/name user_ids/password
part1 HERMAWAN hermawan HEBBI 1234
part2 ANGGRIAWAN anggriawan ANGGRIAWAN 3456