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All Journal International Journal of Advances in Applied Sciences Jurnal Pendidikan dan Pembelajaran Khatulistiwa (JPPK) E-Journal Cano Ekonomos JDM (Jurnal Dinamika Manajemen) Jurnal Dinamika Akuntansi Dinamika Dinamika Pendidikan Prosiding Teknologi Pendidikan Jurnal Al-Tadzkiyyah Jurnal Ijtimaiyya Majalah Ilmiah MOMENTUM Jurnal Pendidikan Ilmu Sosial Accounting Analysis Journal Economic Education Analysis Journal Jurnal Pendidikan Agama Islam Al-Thariqah JST ( Jurnal Sains Terapan ) ATTARBIYAH: Journal of Islamic Culture and Education Script Journal: Journal of Linguistic and English Teaching Jurnal Bina Praja Tadarus: Jurnal Pendidikan Islam Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Kesehatan Komunitas Jurnal Riset Keuangan dan Akuntansi (JRKA) Studia Religia: Jurnal Pemikiran dan Pendidikan Islam Educan : Jurnal Pendidikan Islam Jurnal Ilmu Kesehatan Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Jurnal Analis Kesehatan Owner : Riset dan Jurnal Akuntansi Journal AL-MUDARRIS Mimbar Ilmu HIKMAH : JURNAL PENDIDIKAN AGAMA ISLAM JPP Jurnal Kesehatan Poltekkes Palembang ACCOUNTHIK : Journal of Accounting and Finance Al-Khidmat : Jurnal Ilmiah Pengabdian Kepada Masyarakat Health Information : Jurnal Penelitian International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Sains dan Teknologi Journal of Telenursing (JOTING) Ilmuna: Jurnal Studi Pendidikan Agama Islam JIIP (Jurnal Ilmiah Ilmu Pendidikan) Community Development Journal: Jurnal Pengabdian Masyarakat At-Tajdid : Jurnal Pendidikan dan Pemikiran Islam Jurnal Pendidikan Dasar Perkhasa Community Empowerment Journal of Applied Data Sciences Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Thawalib: Jurnal Kependidikan Islam Business and Accounting Education Journal Indonesian Journal of Devotion and Empowerment (IJDE) Smart: Journal of Sharia, Tradition, and Modernity Jurnal Pustaka Mitra : Pusat Akses Kajian Mengabdi Terhadap Masyarakat JAKA (Jurnal Akuntansi, Keuangan dan Auditing) ASMAT: Jurnal Pengabmas PAIDA: Jurnal Pendidikan Agama Islam UNIMUDA Jurnal Riptek Jurnal Pengabdian kepada Masyarakat (ABDIKEMAS) JMLS: Journal of Medical Laboratory and Science PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Pengabdian Masyarakat Bangsa AL ULYA: JURNAL PENDIDIKAN ISLAM Prosiding Seminar Nasional Pascasarjana Proceeding of International Conference on Science, Education, and Technology Al-lubab : Jurnal Penelitian Pendidikan Dan Keagamaan Islam Al-Lubab: Jurnal Penelitian Pendidikan dan Keagamaan Islam Jurnal Penelitian Pendidikan Jurnal Pendidikan Agama Islam
Asrori Asrori
Universitas Negeri Semarang
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Journal : Accounting Analysis Journal

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The Effect of Financing Risk on Sharia Compliance Performance and Profitability Performance Dzulkurnain, Achmad Riqi; Asrori, Asrori
Accounting Analysis Journal Vol 6 No 3 (2017): November 2017
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i3.18700

Abstract

Tujuan dari penelitian ini adalah untuk menguji dan menganalisis Pengaruh Risiko Pembiayaan yang dipresentasikan dengan risiko pembiayan mudharabah, risiko pembiayaan musyarakah, dan risiko pembiayaan murabahah terhadap kinerja kesesuaian sharia dan kinerja profitabilitas. Populasi penelitian adalah seluruh bank umum sharia yang di Indonesia periode tahun 2011-2015. Metode pengambilan sampel yang digunakan adalah dengan metode purposive sampling. Jumlah sampel yang diuji sebanyak 7 bank umum sharia dengan 35 unit analisis yang menjadi objek pengamatan. Alat analisis yang digunakan adalah SPSS 21. Penelitian ini menganalisi laporan tahunan bank umum sharia dengan metode analisis regresi linear sederhana. Hasil penelitian menunjukan bahwa variabelrisiko pembiayaan mudharabah dan murabahah tidak berpengaruh terhadap kinerja kesesuaian sharia sedangkan variabel risiko pembiayaan musyarakah berpengaruh positif signifikan terhadap kinera kesesuaian sharia. Sementara itu variabel risiko pembiayaan mudharabah, musyarakah dan murabahah berpengaruh terhadap kinerja profitabilitas bank unit sharia yang ada di Indonesia. Berdasarkan hasil penelitian dapat disimpulkan bahwa hanya risiko pembiayaan musyarakah yang berpengaruh terhadap kinerja kesesuaian sharia dan masing-masing risikopembiayaan mudharabah, musyarakah dan murabahah berpengaruh terhadap kinerja profitabilitas. The purpose of this study was to examine and analyze the Influence of Risk Financing which was presented at the risk of Mudharabah financing, Musharaka financing risks, and risks to the performance of conformity murabaha financing sharia and profitability. The population is all the Islamic banks in Indonesia during the period 2011-2015. The sampling method used purposive sampling methode. The number of samples tested by 7 Islamic banks with 35 units of analysis which is the object of observation. The analytical tool used was SPSS 21. This study analyzed the annual reports of Islamic banks with a simple linear regression analysis method. The results showed that the variables the risk of financing and murabaha does not affect the performance of the suitability of sharia while Musharaka financing risk variables significant positive effect on the suitability sharia performance. While the variable risk of financing, Musharaka and murabaha has effect on sharia bank profitability performance unit in Indonesia. Based on the results of this study concluded that only Musharaka financing risks that affect the performance of the suitability of each of sharia and risks of financing, Musharaka and murabaha effect on profitability.   
The Factors That Affect Fraudulent Financial Statements of the Local Government Praditasari, Prasti; Asrori, Asrori
Accounting Analysis Journal Vol 7 No 2 (2018): July 2018
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v7i2.21181

Abstract

Penelitian ini bertujuan untuk mengetahui presepsi para pegawai di instansi pemerintah Kabupaten Temanggung mengenai faktor-faktor yang kecurangan laporan keuangan. Laporan keuangan mempunyai fungsi penting, sesuai dengan fund theory yang menjelaskan bahwa laporan keuangan mempunyai tujuan utama untuk melaporkan sumber dan penggunaan dana dalam pelaksanan operasional. Populasi penelitian merupakan pegawai di instansi pemerintahan Kabupaten Temanggung. Teknik pengambilan sampel menggunakan metode simple random sampling yang menghasilkan sampel penelitian akhir sebanyak 89 responden. Teknik analisis data yang digunakan berupa analisis full model Structural Equation Modeling (SEM) dengan alat analisis smartPLS 3.0. Hasil dari penelitian ini terdapat pengaruh positif signifikan antara motivasi negatif dan asimetri informasi dengan kecurangan laporan keuangan. Moralitas berpengaruh negatif signifikan terhadap kecurangan laporan keuangan, sedangkan sistem pengendalian intern tidak berpengaruh terhadap kecurangan laporan keuangan. Simpulan dari penelitian ini yaitu semakin tinggi tekanan yang dirasakan pegawai dan semakin tinggi tingkat asimetri informasi yang terjadi maka semakin tinggi pula kemungkinan terjadinya kecurangan, sedangkan semakin tinggi tingkat moralitas dan penerapan sistem pengendalian intern yang efektif dapat mengurangi tingkat kecurangan yang terjadi. Kata Kunci: Instansi Pemerintahan; Kecurangan Laporan Keuangan;Laporan Keuangan Pemerintah Daerah ABSTRACT This study aims to explore the perceptions of employees in government agencies of Temanggung about the factors influencing the financial statement fraud. Financial report have important functions, in accordance with the fund's theory which explains that financial statements has the main purpose to report the sources and use of funds in operational implementation. The population of this study is respondents civil government agencies in Temanggung. The sampling technique is using simple random sampling method which produces the final research samples as many as 89 respondents. Data analysis in this study uses a model full analysis Structural Equation Modelling (SEM) with a smartPLS 3.0. The results of the research there were significant positive influence between negative motivation and information asymmetry with the cheating financial report. Significant negative effect against the morality of the financial report, while the system of internal control has no effect against the cheating financial report. Summary of the study i.e. the higher the perceived pressure employees and the higher the degree of asymmetry of information happens then the higher the possibility of cheating, while the higher levels of morality and the implementation of an effective internal control system can reduce the level of cheating going on.
The Effect of Leverage, Liquidity and Profitability on Financial Distress with the Effectiveness of the Audit Committee as a Moderating Variable Saputri, Lilis; Asrori, Asrori
Accounting Analysis Journal Vol 8 No 1 (2019): March
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v8i1.25887

Abstract

This study aims to analyze and describe the effect of variable leverage, liquidity, and profitability on financial distress with the addition of moderating variables, the effectiveness of audit committee. Mining companies listed on the Stock Exchange in 2013-2016 are the population in this study, which consisted of 48 companies each year. The purposive sampling method is used to select the sample so that there are 80 analysis units from 20 companies. The data analysis technique in this research used moderating regression analysis with IBM SPSS for windows version 21.0. The result of this research showed that leverage, liquidity, and profitability have no significant effect on financial distress. Effectiveness of audit committee has proven to be a moderating variable between the variables of leverage and profitability of financial distress, but cannot be a moderating variable between the variables of liquidity and financial distress. The conclusion of this research is control from audit committee to the management company will improve management performance so it will avoid the company from possible happening of financial distress.
The Analysis of Sustainability Report Disclosure in the Companies listed on the IDX Year 2014 – 2016 Arumsari, Yogi; Asrori, Asrori
Accounting Analysis Journal Vol 8 No 3 (2019): November
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v8i3.26419

Abstract

This research aims to get empirical evidence about the effect of firm size, leverage, audit committee, and environmental performance on sustainability report disclosure. The population of this research was all entities listed in the Indonesia Stock Exchange (IDX) during the years of 2014 – 2015 as many as 568 companies. In addition, sample was selected by using purposive sampling method. There were 22 companies as the final sample. During 2014 – 2015, there were 66 unit of analysis. Furthermore, hypotheses were examined by multiple regression analysis using SPSS 22.0 program. The results indicate that firm size and leverage have a negative and significant effect on sustainability report disclosure. Then, audit committee does not have a positive and significant effect on sustainability report disclosure and environmental performance has a positive and significant effect on sustainability report disclosure. Therefore, it can be concluded that environment performance can provide an important role in sustainability report disclosure.
The Effect of Corporate Governance Mechanisms, Capital Structure and Firm Size on Risk Management Disclosure Larasati, Desi; Asrori, Asrori
Accounting Analysis Journal Vol 9 No 1 (2020): March
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v9i1.20956

Abstract

This study aims to determine the effect of the duties and responsibilities of directors, institutional ownership, managerial ownership, capital structure and firm size on RMD in an Islamic banks. The population in this study is the Islamic Banks in Indonesia. There is 35 annual reports of Islamic banks as samples. The analytical method used is multiple linear regression analysis using SPSS tool. The results showed that the firm size significant positive effect on RMD. While the other variables are the duties and responsibilities of directors, institutional ownership, managerial ownership and capital structure does not affect the RMD. Researchers further advised to analyze other factors that may affect the RMD on Islamic banks such as the duties and responsibilities of the board of commissioners. Keywords: Risk Management Disclosure (RMD), Mechanism Corporate Governance, Duties and Responsibilities of Directors, Institution Ownership, Management Ownership, Capital Structure, Firm Size.
PENGARUH GCG, SIZE, JENIS PRODUK DAN KEPEMILIKAN SAHAM PUBLIK TERHADAP PENGUNGKAPAN ISR Jannah, Awalya Ma’rifatul; Asrori, Asrori
Accounting Analysis Journal Vol 5 No 1 (2016): March 2016
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i1.9758

Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh Good Corporate Governance (GCG), size, jenis produk, kepemilikan saham publik terhadap pengungkapan Islamic Social Reporting (ISR). Populasi dalam penelitian ini adalah perusahaan yang terdaftar di Daftar Efek Syariah selama periode tahun 2011-2014. Metode sampling yang digunakan dalam penelitian ini adalah purposive sampling. Total sampel yang digunakan dalam penelitian ini adalah sebanyak 54 perusahaan. Analisis data dilakukan dengan statistik deskriptif dan uji asumsi klasik serta pengujian hipotesis dengan metode regresi berganda. Hasil dari penelitian ini menunjukkan bahwa size dan jenis produk berpengaruh positif signifikan terhadap pengungkapan ISR. Sementara itu, GCG dan kepemilikan saham publik tidak berpengaruh positif signifikan terhadap pengungkapan ISR.Saran untuk penelitian selanjutnya adalah memperluas jumlah sampel dengan memperpanjang periode penelitian menjadi lima tahun atau lebih. Selain itu, dapat menggunakan daftar perusahaan ISSI ataupun JII. Dengan menggunakan daftar perusahaan tersebut diharapkan dapat lebih menggambarkan kondisi pasar modal syariah Indonesia yang sebenarnya.The aim of this study is to obtain an empirical evidence about pengaruh good corporate governance, size, product type, and public ownership influence the Islamic Social Reporting (ISR).Populations in this study are all companies that listed in Daftar Efek Syaria exchange in 2011-2014. The sampling method in this study is purposive sampling. The total number of samples in this study were 54 research samples. The analytical techniques was conducted by descriptif statistic and classical assumption test and also hypothesis was tested using multiple regression method. The analysis showed that industry size and product type significantly positive influence the Islamic Social Reporting (ISR). Meanwhile, good corporate governance and kepemilikan saham publik had no significant effect to the Islamic Social Reporting (ISR). The suggestion for next research is enlarge sample quantity by extending research period become five years or more. In addition , by using list company ISSI or JII. Expectable will be able to describe the real condition of indonesian syaria capital market.
The Effect of Good Corporate Governence Implementation on Profit Sharing Financing through Banking Risk Nikhmah, Sofrotul; Asrori, Asrori
Accounting Analysis Journal Vol 5 No 4 (2016): November 2016
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i4.10513

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pelaksanaan GCG terhadap pembiayaan profit sharing dengan risiko perbankan sebagai variabel intervening. Populasi dalam penelitian ini adalah BUS yang memenuhi kriteria. Metode penelitian menggunakan analisis regresi linier dan analisis jalur (path). Hasil penelitian menunjukkan bahwa variabel pelaksanaan GCG tidak berpengaruh terhadap risiko perbankan, variabel risiko perbankan yang terdiri dari risiko pembiayaan, risiko likuiditas dan risiko operasional berpengaruh terhadap pembiayaan profit sharing, variabel pelaksanaan GCG berpengaruh langsung terhadap pembiayaan profit sharing, namun melalui risiko perbankan tidak berpengaruh. This research is intended to analyses the influence GCG implementation to profit sharing financing with banking risk as intervening variable. The population of this research is Islamic Bank who appropriated of criteria. The research method use linier regression analyze and path analyze. Research results show that GCG implementation variable not influence to banking risk, banking risk variable included financing risk, liquidity risk and operational risk have influence to profit sharing financing, GCG implementation directly influence to profit sharing financing, but not influence by banking risk.
The Analysis of Amil Competency and Its Effects on The Implementation of Zakat on Amil Zakat Institution Astuti, Suci; Asrori, Asrori
Accounting Analysis Journal Vol 5 No 3 (2016): August 2016
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i3.12744

Abstract

Tujuan dari penelitian ini untuk menguji pengaruh kompetensi syariah, kompetensi akuntansi, dan kompetensi manajerial zakat terhadap implementasi akuntansi zakat. Populasi penelitian ini adalah lembaga amil zakat di Kota Semarang yaitu ada 5 lembaga. Teknik pengambilan sampel menggunakan sampel populasi yaitu semua populasi dijadikan sampel dalam penelitian. Berdasarkan teknik sampel tersebut diperoleh 31 responden yang dijadikan sebagai sampel. Metode analisis data yang digunakan adalah analisis persamaan regresi dengan alat analisis IBM SPSS 21. Hasil penelitian menunjukkan kompetensi syariah berpengaruh secara signifikan terhadap implementasi akuntansi zakat dengan arah hubungan negatif, kompetensi akuntansi tidak berpengaruh secara signifikan, dan kompetensi manajerial zakat berpengaruh secara signifikan terhadap implementasi akuntansi zakat dengan arah hubungan positif. Sedangkan secara simultan kompetensi syariah, kompetensi akuntansi, dan kompetensi manajerial zakat berpengaruh secara signifikan terhadap implementasi akuntansi zakat. The purpose of this study to examine the influence of sharia competence, competence of accounting, and competence of zakat managerial to the implementation of accounting zakat. The population of this study is Amil Zakat Institution in Semarang , that there are 5 institution. The sampling technique using a sample population that all populations sample in this study. Based on engineering sample obtained 31 respondents were used as a sample. The analysis method data is regression analysis tools IBM SPSS 21. Results showed competence sharia significanly affect to the implementation of zakat accounting with the direction of negative relationship, competence of accounting does not significant and competence of zakat managerial is significan affect to the zakat accounting implementation with positive direction of the relationship. The simultant test showed that competence of sharia, competence of accounting, and competence of zakat managerial are affect significantly to the zakat accounting implementation.
The Influence of Islamic Microfinance Against Welfare Customer BMT Prihadini, Taufan; Asrori, Asrori
Accounting Analysis Journal Vol 6 No 1 (2017): March 2017
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i1.13327

Abstract

Tujuan penelitian ini adalah untuk mengukur dan menganalisis pengaruh pembiayaan mikro syariah terhadap tingkat kesejahteraan masyarakat pada nasabah BMT melalui perkembangan usaha sebagai variabel intervening. Metode penelitian ini menggunakan data primer yang diambil secara acak terhadap 53 nasabah Bina Ummat Sejahtera Kantor Pusat Lasem, Kabupaten Rembang. Alat analisis yang digunakan untuk mengolah data dalam penelitian ini menggunakan sofware IBM spss 21. Hasil penelitian ini menunjukan bahwa pengaruh perkembangan usaha nasabah terhadap tingkat kesejahteraan nasabah berpengaruh posisif dan signifikan, pengaruh pembiayaan mikro syariah terhadap perkembangan usaha berpengaruh posisif dan signifikan, pengaruh pembiayaan mikro syariah terhadap tingkat kesejahteraan nasabah melalui perkembangan usaha sebagai variabel intervening berpengaruh positif dan signifikan. Namun, pengaruh pembiayaan mikro syariah terhadap tingkat kesejahteraan nasabah berpengaruh negatif dan tidak signifikan. Kesimpulan dari hasil penelitian tersebut mengungkapkan bahwa masih ada pembiayaan yang tidak digunakan untuk kegiatan produktif melainkan digunakan untuk kegiatan konsumtif. Selain itu masih ada nasabah yang butuh pendampingan usaha supaya dapat menciptakan kesejahteraanya masing-masing. The purpose of this paper was to analyze the influence of Islamic micro financing to the level of social welfare at BMT customers through the development of business as an intervening variable. This paper method using primary data drawn at random to 53 customers Bina Ummah Welfare Office Lasem, Rembang. The analytical tool used to process the data in this study using IBM SPSS software 21. Influence of the customer's business to the level of welfare clients posisif and significant influence, the influence of Islamic micro finance to business development and significant posisif influence, the influence of Islamic micro finance the level of welfare of its customers through the development of business as an intervening variable positive and significant impact. However, the influence of Islamic micro finance to the welfare of customers and no significant negative effect. The paper of these studies revealed that there are still financing is not used for productive activities but is used for consumptive activities. In addition there are business customers who need assistance in order to create economic security of each.
DETERMINAN NON PERFORMING FINANCING BERDASARKAN VARIABEL EKONOMI DAN NON EKONOMI Furqon, Achmad; Asrori, Asrori
Accounting Analysis Journal Vol 5 No 2 (2016): May 2016
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i2.14361

Abstract

Tujuan penelitian ini untuk menganalisis pengaruh variabel ekonomi yaitu Financing to Deposit Ratio (FDR) dan variabel non ekonomi yaitu efektivitas pelaksanaan tugas dan tanggung jawab dewan direksi dan kepatuhan syariah terhadap Non Performing Financing (NPF). Populasi penelitian ini adalah 11 Bank Umum Syariah (BUS) dan 23 Unit Usaha Syariah (UUS) di Indonesia tahun 2010 sampai 2013. Sampel yang digunakan berjumlah 12 terdiri dari 6 BUS dan 6 UUS dengan menggunakan teknik purposive sampling dan diperoleh 48 unit analisis. Metode analisis yang digunakan adalah analisis regresi linear berganda dan path analysis. Hasil penelitian menunjukan FDR tidak berpengaruh terhadap NPF, pelaksanaan tugas dan tanggung jawab dewan direksi berpengaruh terhadap NPF namun pelaksanaan tugas dan tanggung jawab dewan direksi tidak berpengaruh terhadap kepatuhan syariah begitu juga kepatuhan syariah tidak berpengaruh terhadap NPF. Selain itu, kepatuhan syariah tidak bisa dijadikan sebagai variabel intervening. Saran untuk BUS dan UUS diharapkan dapat meningkatkan kinerja dewan direksi terutama dalam pemenuhan prinsip syariah. Hal ini bertujuan untuk meningkatkan kepercayaan masyarakat terhadap perbankan syariah sehingga eksistensinya tetap terjaga. The purpose of this study is to analyze the effect of financial variable consist of Financing to Deposit Ratio (FDR) and non financial variables consist of the effectiveness of the duties and responsibilities of board of directors and sharia compliance toward Non Performing Financing (NPF). The population in this study are 11 of Islamic Banks (IB) and 23 of Sharia Business Unit (SBU) in Indonesia from 2010 until 2013. The 12 samples are composed of 6 IB and 6 SBU by using purposive sampling technique and obtained 48 unit analyses. The analytical method used is multiple linear regression analysis and path analysis. The study results showed that the FDR has no effect on the NPF, the performance of duties and responsibilities of the board of directors has effect on the NPF, but the performance of duties and responsibilities of the board of directors has no effect against sharia compliance as well as compliance with sharia does not affect toward the NPF. In addition, sharia compliance can not be used as an intervening variable. The suggestions to all of IB and SBU are should to improve the performance of board of directors especially adherence to Islamic principles. It aims to increase public confidence in the Islamic banking so that the existence of IB will remain intac.
Co-Authors - FACHRURROZIE A. Kumedi Ja’far A.A. Ketut Agung Cahyawan W Abda Abda Abdul Haris Abdul Mutholib Abdul Mutolib Abida, Fithriyah Inda Nur Abidin, Muhammad Ro’is Achmad Furqon, Achmad ACHMAD RIFAI Afriayani, Iis Agung Purwana Agus Supratiawan, Agus AHMAD MUNIR Ahmad Nurkhin Alfreda, Yulianus Wima Krisna Amal, Muhammad Ihlashul Amelia, Regina Amrozi andari, efi Andriyanto Andriyanto Anggoro, Raden Roro Maha Kalyana Mitta Antonius Totok Priyadi Apriani, Uci Ardini, Yusi Arifin, Shokhibul Arifin, Sokhibul Arrosyid, Alwi Arumsari, Yogi Asrianto, Asrianto Astuti, Suci Astuti, Suci Aswandi Aswandi, Aswandi Athoillah Athoillah, Athoillah Atik Widiarti Avian, Ishlah Awalya Ma’rifatul Jannah, Awalya Ma’rifatul Ayuntavia, Ayuntavia Bakhruddin, Mukhammad Bakti Kurniawan, Fajar Basa, Itail Husna Bianggo NauE, Dian Adhe Bowo Sumanto, Bowo Burniadi Moballa Dahlan, Robi Dani, Hamril Dea Afita Devitasari, Oktavia anggun Dina Maharani Diningrat, Idharul Haq Jaya Dzulkurnain, Achmad Riqi Dzulkurnain, Achmad Riqi Ed, Erwin el-Hajjami, Aicha Ellinasari, Tiara Fita Erlangga, Gaga Erwin Edyansyah, Erwin Estiawan, Andika Bayu Evinna Cinda H Faizal, Elka Fakhruddin Fakhruddin Fandianta, Fandianta Febrianti, Elza Febriyani, Erisa FERA RATYANINGRUM Fian Tri Rohmah Fitantri Ambar Rini, Fitantri Ambar Frandi Charisma Halius, Nadiya Lutfiah Handayani Handayani Happy Susanto Harsono Harsono Hartati, Risda Hasan Mukhibad Hayumuti Hayumuti, Hayumuti Hermansyah, Herry HIDAYAT, MOCH CHARIS Hotnier Sipahutar, Hotnier Humaid, M Nurul Ibrahim, Rivai Idam Mustofa Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri Indrawan, Adi Isa Isa Islamiati, Febriani Suci Ismanto, Djainul Istikhomah, Dwi Jannah, Anisa Nurul Jannah, Awalya Ma’rifatul Jarot Tri Bowo Santoso Jati, Kuat Waluyo Jaziela Huwaida Joko Sutarto JOKO WINARKO, JOKO Karneli, Karneli Karwiti, Witi Kaswari Kaswari Khikam, Dawamul Khoerrunisah, Assyifa Khozin, Khozin Kiswanto Kiswanto Kiswanto Kiswanto Krisna Rendi Awalludin Kurniawan, Fajar Bakti Kusuma, George Endri Laeli Mafudah, Laeli Lailatul Fithriyah Azzakiyah Larasati, Desi Lativa Ulisanti Lestari, Wuni Sri Linda Firdawaty Luhur Wicaksono Margunani, Margunani Martawati, Mira Esculenta Merlinski, Tarisa Mochammad Imron Awalludin Moh Alwi Yusron Moh Nur Hakim Moh. Hartono Mohammad Rokib Mohamoud, Mohamed Esse Mufliha Wijayati Muhammad Habibi Muhammad Ihlashul'amal Muhammad Ihlasul Amal Muhammad Iqbal Muhammad Zainal Abidin Muhammad, Anbie Haldini Mulyani, Wiwiek Murtiningsih, Rima Muzaiyanah, Indri Ayu Naqiyah Mukhtar Nasrazuhdy, Nasrazuhdy Nihayah, Annis Nurfitriana Nikhmah, Sofrotul Nikhmah, Sofrotul Nina Oktarina Nofi Maria Krisnawati Novita Sari Nugraha, Nopia Dimas NUR CHAKIM Nur Khalim Darwiyati Nurdiah Nurdiah Nurhayati Nurhayati Nurjannah Rahayu Kistanti NURUL ARIFAH Onny Setiani Permata, Resti Dora Ponti Almas Karamina Prabowo Yudo Jayanto Praditasari, Prasti Praditasari, Prasti Pramesti, Lely Prihadini, Taufan Prihadini, Taufan Pujianto Pujianto PURWANTI PURWANTI Purwanti, Heni Agus Purwati, Rina Puspitasari, Winda Putra, Agiel Laksamana Putri, Ayuni Riska Rahmawati Ahfan, Rahmawati Rahmawati, Ully Ramadan, Alika Padia Ramadhan, Mochamad Rezekiyah, Sholeha Riennova, Riennova Riki Dwi Angga Saputro Rini Muharini Romelah Romelah Rusman Rusman Sabrina, Lina Nur Sahli, Indra Taufik Saiful Anwar Salmani, Salmani Satworo Adiwidodo Septiawati, Agnes Setiani, Dwi Silvia, Veny Simega, Novianti Yoyo Siregar, Sri Sulpha Siska, Dominika Siswanto, Shofiyah Salsabila Siti Halijah Sitompul, Loly Sabrina Solly Aryza Sucihatiningsih Dian Wisika Prajanti Sulistyarini, Sulistyarini Supartini, Sri Susilo, Sugeng Hadi Syailendra, Anton Syam, Aldo Redho Syamsiar, Syamsiar Syamsul Arifin Tama, M. Fauzan Aditya Terry, Kris Money Thoken, Florensius Trisakti Trisakti Tubalawony, Rudolfo Turno, Turno Veithzal Rivai Zainal Vita Nurul Azizah WAHYU FIRMANSYAH Wahyu Pratiwi, Wahyu Wardani, Afika Herma Warih Handayaningrum Wasino Wasino Wijoyanto, Danang Wiwiet Eva Savitri Wulandari, Rika Ayu Yozi Aulia Rahman, Yozi Aulia Yuhanandri, Alnanda Yulfita ’Aini Yusneli, Yusneli Yusniar Hanani Zakiuddin, Muhammad Naufal