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Faktor-Faktor Yang Mempengaruhi Fraud Dalam Kegiatan Pengadaan Barang dan Jasa Nur Hidayati; J.M.V. Mulyadi
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 4 No 02 (2017)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1868.779 KB) | DOI: 10.35838/jrap.2017.004.02.22

Abstract

ABSTRACT The purpose of this study is to examine whether variables such as quality of goods/services procurement committee, income of goods/services procurement committee, procurement system and procurement system, procurement ethic of goods/services and internal control system have influence to fraud of goods/ services procurement in the ministry of health affairs agency. Population in this research is all auditor related in process of procurement of goods/services, while the object of research (sample) that is as much as 56 people. The technique of determining the sample using purposive sampling method. Data were tested using validity test, reliability test, multicolinearity test, heteroskedasticity test, multiple regression analysis, hypothesis test and coefficient of determination. The result of the research shows that the quality of procurement committee variables significantly and negatively affect the fraud of procurement of goods/services. The income of the procurement committee does not significantly affect the procurement of goods/services, procurement system and procedures have significant effect and negative to the goods/service procurement, ethics have significant effect and negative to the procurement of goods/services and internal control system significantly and negative to the fraud of procurement of goods/services. ABSTRAK Tujuan dari penelitian ini adalah untuk menguji apakah variabel seperti kualitas panitia pengadaan barang/jasa, penghasilan panitia pengadaan barang/jasa, sistem dan prosedur pengadaan barang/jasa, etika pengadaan barang/jasa, dan sistem pengendalian internal memiliki pengaruh terhadap fraud pengadaan barang/jasa di Lingkungan Instansi Kementerian Kesehatan RI. Populasi dalam penelitian ini adalah seluruh auditor yang terkait dalam proses pengadaan barang/jasa, sedangkan yang dijadikan objek penelitian (sampel) yaitu sebanyak 56 orang. Teknik penentuan sampel menggunakan metode purposive sampling. Data diuji menggunakan uji validitas, uji reliabilitas, uji multikolinearitas, uji heteroskedastisitas, analisis regresi berganda, uji hipotesis dan koefisien determinasi. Hasil penelitian menunjukkan bahwa variabel kualitas panitia pengadaan berpengaruh secara signifikan dan negatif terhadap fraud pengadaan barang/jasa. Penghasilan panitia pengadaan tidak berpengaruh secara signifikan terhadap terhadap fraud pengadaan barang/jasa, sistem dan prosedur pengadaan berpengaruh secara signifikan dan negatif terhadap fraud pengadaan barang/jasa, ketika berpengaruh secara signifikan dan negatif terhadap fraud pengadaan barang/jasa dan sistem pengendalian internal berpengaruh secara signifikan dan negatif terhadap fraud pengadaan barang/jasa. JEL Classification: M41, M42, H57
Penurunan Kadar COD dan TSS dengan Menggunakan Teknik Pipe Filter Layer pada Limbah Industri Keripik Singkong Siti Fatimah; Najmudin A. Mumtaz; Nur Hidayati
Politeknosains Vol 15 No 2 (2016): Jurnal Politeknosains Volume 15 Nomor 2 - September 2016
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Politeknik Pratama Mulia Surakarta

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Abstract

Cassava contains hydrocyanic acid (HCN) derived from the hydrolysis process cyanogenic glucoside (linamarin and lotaustralin) by endogenous enzymes that are marked in blue on cassava. Production of cassava chips contained in Donohudan, Surakarta very abundant with a turnover of 10 tons each month so that the production process produces some waste that has no economic value. Wastewater from the washing of cassava chips can be a serious problem if not treated properly. Mechanical installation of pipe filter layer may be one alternative to resolve these problems .. This technique uses a combination of natural adsorbent with terraced flowed into the pipe. The adsorbent used include gravel, sepet (coconut fiber), silica sand, zeolite. The parameters examined in this study is the analysis of the levels of COD (Chemical Oxygen Demand) and TSS (Total Solid Suspended) in the wastewater industry cassava chips. Data collection was performed by calculating the COD and TSS levels before and after processing with pipe filter layer. Based on data obtained optimum pH value accordance with the standard of food waste that is 7.89. For COD and TSS, the optimum value changes occurred on respectively of 99.5% and 99.7%. Mechanical pipe filter layer effectively handle the wastewater industry cassava chips
DAMPAK PENERAPAN E-SPT MASA PPN TERHADAP EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PAJAK PERTAMBAHAN NILAI (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Malang Utara Tahun 2014-2018) Zulfika Nur’aini; Nur Hidayati; Abdul Wahid Mahsuni
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 11 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis research aims to know the policy of reporting e-VAT, in the application of PER-11 / PJ / 2013, e-PPN reporting, effectiveness after application PER-11 / PJ / 2013 on VAT, and the level of contribution after application PER-11 / PJ / 2013 on VAT, and barriers to VAT itself. This study uses descriptive qualitative approach. The results of this study are the regulations of the Directorate General of Taxes PER-11 / PJ / 2013 that make the administrative system that applies to the Services section, the Data and Information Processing section becomes more efficient. The number of e-PPN delivery reports is greater after the implementation of PER-11 / PJ / 2013. The amount of effectiveness and contribution of VAT is greater after the implementation of PER-11 / PJ / 2013. However, the level of effectiveness has a greater influence on value added tax revenue. As an example of supporting factors, the Primary Tax Office in North Malang is socialized to tax-affected employers, by providing consulting services, and providing information about tax compliance. For the inhibiting factor regarding the implementation of e-SPT, it consists of taxable entrepreneurs who are not well known about how to use the VAT e-SPT, and for the amount of attention about taxable entrepreneurs is still low. Keywords       : Value Added Tax, e-VAT, Realization of acceptance, Target Revenues, Effectiveness, Contributions.
INTERPRETASI PAJAK DAN PERSEPSI WAJIB PAJAK SERTA IMPLIKASINYA TERHADAP PEMBAYARAN PAJAK (Studi Kasus Pada UMKM Kuliner di Dinoyo, Kota Malang) Nur Aini; Nur Hidayati; Muhammad Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 10 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe purpose of this research is to analyze the tax interpretation andtaxpayer perceptions and their implications on the payment of culinary UMKMtax in Dinoyo, Malang city. The method used is quantitative method. Thepopulation of this research is culinary UMKM located in Dinoyo, Malang city.The sample in this study were 93 respondents.This research used primary data which are collected by questionnairedistribution. To examine the relationship between tax interpellation andtaxpayer's perception and the implication to tax payment, multiple linearregression test is used through SPSS ver 14 software.The results showed that tax interpretation and perception of taxpayerssimultaneously have a significant effect on tax payments. And from the test resultspartially, obtained the result that the tax interpretation variable shows a positivenumber and has a significant influence on tax payments. While the taxpayerperception variable also shows a positive number and has a significant influenceon tax paymentsKeywords: Tax Interpretation, Taxpayer Perception, Tax Payment, UMKM
ANALISIS PENGARUH KUALITAS AUDIT TERHADAP EARNINGS RESPONSE COEFFICIENT (ERC)PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Ayu Mir’atus Sholihah; Nur Hidayati; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 04 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRAK             Penelitian ini dilakukan dengan tujuan menganalisis kualitas audit pada ERC. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode tahun 2015 - 2017. Sampel dalam penelitian ini adalah 50 perusahaan manufaktur yang diproduksi selama periode tahun 2015 - 2017 di Bursa Efek Indonesia. Penelitian ini menggunakan Kualitas Audit sebagai variabel independen dan Koefisien Respon Pendapatan (ERC) sebagai variabel dependen. Metode analisis menggunakan Analisis Regresi Linear Sederhana. Berdasarkan hasil analisis diperoleh bahwa kualitas audit berpengaruh signifikan terhadap Earning Response Coefficient. (ERC) di perusahaan Manufaktur padaperiode tahun 2015 - 2017. Dengan demikian meningkatkan nilai ERC akan meningkatkan Kualitas Audit. Penelitian ini diharapkan mampu menjadi acuan atau pertimbangan manajemen perusahaan dalam pengambilan keputusan dan bagi investor untuk melakukan investasi terhadap sebuah perusahaanKata Kunci : Kualitas Audit, Earning Response Coefficient (ERC) dan Perusahaan ManufakturABSTRACT                This research was conducted with the aim of analyzing the audit quality of the ERC. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in the period 2015 - 2017. The samples in this study were 50 manufacturing companies produced during the period 2015-2017 on the Indonesia Stock Exchange. This study uses Audit Quality as an independent variable and Income Response Coefficient (ERC) as the dependent variable. The method of analysis uses Simple Linear Regression Analysis. Based on the analysis results obtained that audit quality has a significant effect on Earning Response Coefficient. (ERC) in Manufacturing companies in the period 2015 - 2017. Thus increasing the ERC value will improve Audit Quality. This research is expected to be a reference or consideration for company management in decision making and for investors to invest in a companyKeywords: Audit Quality, ERC and Manufacturing Companies
PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR DALAM PELAKSANAAN SHARIA COMPLIANCE DI LEMBAGA KEUANGAN SYARIAH (LKS) Yunita Raj Alfan Putri; Nur Hidayati
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 06 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACT The purpose of this study was to determine the effect of auditor competency, and auditor independence in sharia compliance in Public Accountant Office (KAP) registered in Malang. This study uses a type of quantitative research. Sampling in this study used the convenience sampling method. The sampling technique is based on the availability of elements and the ease of obtaining them. So that a sample of 56 respondents was obtained. Data analysis in this study multiple linear regression models using SPSS. In this study it shows that the influence of independence of competencies affects sharia compliance. Based on the results of hypothesis testing, simultaneously showing that simultaneous Auditor Competence and Auditor Independence has an effect on Sharia Compliance (Sharia Compliance). Partially it shows that Auditor Competence and Auditor Independence affect Sharia Compliance (Sharia Compliance). In this study shows the competence and independence of auditors who apply simultaneously to sharia compliance.Keywords : Auditor Competency, Auditor Independence, Sharia Compliance
PENGARUH KOMITMEN PROFESIONAL, LOCUS OF CONTROL DAN SOSIALISASI ANTISIPATIF MAHASISWA TERHADAP WHISTLEBLOWING Faniati Dian Bakar; Nur Hidayati; Moh. Amin
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 02 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis research was conducted to analyze the "effect of professional commitment, locus of control and anticipatory socialization of students on whistleblowing". The sample in this study was all Accounting Students from the Faculty of Economics and Business, Islamic University of Malang. The analytical method used is Multiple Linear Regression with SPSS 22 For Windows software. Based on the results of simultaneous hypothesis testing shows that simultaneously professional commitment, locos of control and anticipatory socialization of students affect the whistleblowing. Partially it shows that professional commitment, locus of control and anticipatory socialization of students have an effect on whistleblowing.Keywords: “Professional commitment, locus of control and anticipatory socialization affect whistleblowing”.
FAKTOR-FAKTOR YANG MEMPENGARUHI PILIHAN KARIR MAHASISWA AKUNTANSI DI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS ISLAM MALANG Liria Rhosa Effendi; Nur Hidayati; Muhammad Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 08 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe purpose of this study was to analyze how much influence fromintrinsic motivation, extrinsic motivation and parental influence on careerchoices as a Public Accountant and Corporate Accountant for accountingstudents and students at the Faculty of Economics and Business, Malang IslamicUniversity. Data sources used in this study are primary data. Data collectionmethod by distributing questionnaires. The data analysis method used ismultiple linear regression. The results showed that those who have influence onstudents and students when choosing a career as a Public Accountant areextrinsic motivation while those who have influence on students and studentswhen choosing their career as a Corporate Accountant are the influence ofparents.Keywords: Parental Influence, Extrinsic Motivation, Intrinsic Motivation, PublicAccountants, Students, and Corporate Accountants, Careers.
PENGARUH CURRENT RATIO, DEBT TO EQUITY, NET PROFIT MARGIN, RETURN ON ASSET TERHADAP HARGA SAHAM PADA INDUSTRI FARMASI YANG TERDAFTAR DI BEI TAHUN 2014-2018 Fadli Kemal Wusurwut; Nur Hidayati; Anik Malikah
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 02 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study is to test the Current Ratio analysis, Debt to Equity, Net Profit Margin, and Asset Returns to Stock Prices. The sample in this study were 8 pharmaceutical companies listed on the Indonesia Stock Exchange. In this study the sampling technique used purposive sampling. The analysis technique used in this study is multiple linear analysis. The results of this study indicate that the Current Ratio has a significant influence on Stock Prices, Debt to Equity to Stock Prices, Net Profit Margin to Stock Prices. The sample in this study were 8 pharmaceutical companies listed on the Indonesia Stock Exchange. In this study the sampling technique used purposive sampling. The analysis technique used in this study is multiple linear analysis. Current Ratio, Debt to Equity, Net Profit Margin and Return On Asset have a significant influence on Stock Prices.Keywords: Current Ratio, Debt to Equity, Net Profit Margin, Return on Asset, Stock Price.
PENGARUH CORPORATE GOVERNANCE INDEX, KEPEMILIKAN INSTITUSIONAL DAN KEPEMILIKAN MANAJERIAL TERHADAP BIAYA UTANG (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA 2015-2017) Ika Erniawati; Nur Hidayati; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 07 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis study aims to determine the effect of corporate governance index, institutional ownership and managerial ownership on the cost of debt. This research is quantitative research, sample selection is done by purposive sampling method with a sample of 25 companies listed on the Indonesia Stock Exchange 2015-2017. The analysis technique used to test the hypothesis formulated in this study is multiple regression analysis. The results of this study indicate that the corporate governance index has a t-count value of -3,645 and a significance value of 0,000 <0,05. This test shows that H0 is rejected and Ha is accepted. So that it can be concluded that corporate governance index (X1) has an effect on variable Y (cost of debt). Institutional ownership has a t-count value of -2.413 and a significance value of 0.016 <0.05. This test shows that H0 is rejected and Ha is accepted. So that it can be concluded that institutional ownership affects the cost of debt.Keywords: Corporate Governance Index, Institutional Ownership, Managerial Ownership, Debt Costs
Co-Authors a agus Priyono Abd. Hakam Abdul Halik Abraham Nurcahyo ABS, M Khoirul Achmad Agus Priyono Adibatul Khumaira’Mirza Lutfallah Afdalul Aulad Afi Rahmat Slamet Agam Rizkiyan Ahmad Dani Dzakiyuddin Ahmad Fajri Aleria Irma Hatneny Alfiana Deviana Alisa Mutia Sara Allysa Rochmadina Tjahyaningrum Andi Normala Anik Malikah Anisa Cahyani Aprilia Anisa Dwi Wandani Anisa Ur Rahmah Anniez Rachmawati APRILIANA APRILIANA Ardani Fadilah Ahmad Argoto Mahayana Arif Agung Saputro Arini Fitria Mustapita Audia N Rumbaremata Avisya Lailatul Fadhilah Ayu Kharisma Putri Ayu Mayshella Putri Ayu Mir’atus Sholihah Bahri, Matahari Adihapsari Saiful Basalamah, Muhammad Ridwan Bayu Antiko Bella Saputri Beny Mahyudi Saputra Buchory Ms Budi Setio Zadi Cahya Retna Ningtyas Cahyani Nurlaela Chairunisa Ta Marsaoly Chusnul Chotimah Cindra Suryaputri Anggraeni Dania Ulva Deddy Rahman Saputra Denis Apriliyanto Denny Geovandi Putra Desti Ikromah Desy Puspitasari Dewi Sulistyawati Diah Ayu Dian Eka Permata Sari Dian Kresnadipayana Diana Ambarwati Didi Dwi Anggoro Dwi Indarti Putri Dwiyani Sudaryanti Dyah Putri Anggraini Eggy Juan Prasetyo Eka Farida Elfrida B. Prihandini Elisa Putri Nastiti Ella Agustin ENI SETYOWATI Enita yuliasari Eris Dianawati Eryantri Chintya Dewi Esti Widya Astuti Etty Saraswati Evi Rahayu Fadli Kemal Wusurwut Fahruddin Angga Pradana Fahrurrozi Rahman Faniati Dian Bakar Faqih Adam Faradina Rochmawati Ningrum Fariska Ayu Zulfiana fauzan Fauzan Fera Erika Febranti Fita Rusdian Ikawati Gigih As’ary Gregorius Prima Indra Budianto Halimatus Sya’diyah Hanifah Qoriroh Syalzabilah Hardianti Hardianti Hasna Nur Isnaini Heni Anggraini Hernik Farisia Herry Purnama Hunainah Hunainah Ichwan Haryadi Ifa Kurnia Sari Ifandari Ifandari Iis Nabila Ika Amalia Putri Ika Erniawati Ika Rahma Maulida Imroatus Sholikah IMRO’ATUS SHOLIHAH Indra Viki Hartoko Inggit Dwi Priliya Intan Dewi Sa’adah Ismy Dahlia Safitri Isnadiah Endang Mastuti Ita Athia J.M.V. Mulyadi Jaelani Chafidz Nur Shihab Jhanua Rizal Idfiano Joni Iskandar Joni Yoga Pratama Junaidi Junaidi Junaidi Junaidi Karina Widyaswari Iin Kusumawati Keith Scott Khalikussabir, Khalikussabir Khoirulliati K Khozinatul Abror Kiky Candrawati Krisna Tiknanda Arman Kusmiyati Kusmiyati Laela Purnamasari Laila Maulatul Haq Lathifah Lathifah Latifatul Rochmah Lilis Murtuti Liria Rhosa Effendi Luqman Buchori Lutfi Zainul Hasan M. Cholid Mawardi Magvira Nurul Khoyima Malik Musthofa Mardiyono Mardiyono Maria Fransiska Utami Bugis Mawaddah Mawaddah Moch. Lucky Fahmi Moh. Amin Mohammad Amin Mohammad Rizal Muhamad Rizal Fatoni Muhammad Abdulah Zamzamy Muhammad Abdurrahman Munir Muhammad Mujiburahman Muhammad Mujiburohman Muhammad Mujiburohman Muhammad Syahrul Wafa Muhammad Zulfikar Mu’izzatul Maghfiroh Nailus Syafa’ah Najmudin A. Mumtaz Narimo Narimo Naufal Rifqi Syafruddin Neny Winarti Nida Nabila Nisrina Hasna Wardani Novanda Asalia Novi Panca Wardani Nukman Nador Nunung Ismawati Nur Choliqfatus Azizah Nur Eka Yanti NUR FATIMAH Nur Islamiyah Nur Septa Aminudin Nurhidayah Nurhidayah Nuri Aslami Nurul Patmawati Pardiman Pardiman Pramita Cindy Imannurya Prima Octaria Pramesti Putri Ekawati Putri Rahayu Putri Yudiastantri Qisthi Hanifa Maisarah Rachmad bagas yahya supriyono Ragas Fitria Sina Murti Rahmah Puspita Sari Rahmatdatulah Rahmatdatulah Rahmawati Rahmawati Rania Nur Rachma Ratna Furi Ratna Tri Hardaningtyas, Ratna Tri Redi Hardianto Resa Widiamawarta Restu Millaningtyas Restu Zulaekha Riska Dwi Fitriana Riska Widia Rantasari Risma Khoyrunnisa Risna Nur Anggraini Ristia Laura Amanda Riwahtini Riwahtini Riza Adi Kurniawan Rizal David Rizca Aulyana Rohmat Rohmat Rosyid Ash Shidiq Ruqayyah Ruqayyah Salma Silvia Nazihah Salsabila Alfi Ayu Shahara Salsabila, Unik Hanifah Salsalbila Junita Sari Santi Fitri Harianti Saraswati, Ety Sargio Sargio Sarina Hi Djafar Septiana Ambarwati Shofyah Shofyah Siti Asiyah Siti Fatimah Siti Husna Nurrohmah Siti Mabruroh Siti masruroh Siti Miftahus Sa’adah Soebiyanto Soebiyanto Sri Sukenti Subur Widiyanto Subyati Furi Handayani Sulton Afkhar Nawafil Sumardiyono Sumardiyono Sunardi Sunardi Sunaryo, Hadi Supriyanto Supriyanto Suwardi, Suwardi Syuria Darma Putra TB Lukmanul Hakim Tiara Niken Pramesti Tica Aditya Avita Titik Pujiati TRI WULANDARI Tsamrotul Masrifatil Abadiah Twenty Vivi Kartika Ulfa Dwi Yanti H. Abubakar Ulfa Uswatul Hasanah Ulis Sa’adah Ulmansyah Yassir Umu Azizah Venni Dwi Silfiani Vira Violita Vivi Wijaya Lestari Wahib Khoiruddin Wahyu Annisa Mega Brilianti Wahyu Devi Satna Pambudi Wahyu Prawesthi Waluyo Budi Atmoko Yahya Supriyono Yasa Yasmita Yayang Giana Putri Yayuk Astuti Yayuk Mundriyastutik Yohanes Indra Riskajaya Yongki Dwi Ardiansyah Yuanita Sholihah Yuanita Syaiful Yulia Dwi Tirtaasari Yunita Dwi Puspita Yunita Raj Alfan Putri Zahratul Trixie Harinda Zakiah Zakiah Zulfika Nur’aini