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