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All Journal Marine Fisheries: Jurnal Teknologi dan Manajemen Perikanan Laut Jurnal Ekonomi & Bisnis PNJ (JEKBIS PNJ) Science and Technology Indonesia Pendas : Jurnah Ilmiah Pendidikan Dasar JAIM (Jurnal Abdi Masyarakat) Soeropati: Journal of Community Service Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Jaring SainTek Seminar Nasional Hasil Riset dan Pengabdian (SNHRP) Jurnal Akuntansi dan Ekonomi Bisnis Jurnal Pengabdian Masyarakat Gemilang (JPMG) Jurnal Informatika dan Teknologi Informasi Journal of Scientific Research, Education, and Technology Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Journal of Contemporary Law Studies Neraca Manajemen, Akuntansi, dan Ekonomi Indonesian Journal of Law and Justice Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Jurnal Media Akademik (JMA) Laporan Upaya Nyata Inovasi Ilmu Komputer (LUNIK) EKOBIS ABDIMAS : Jurnal Pengabdian Masyarakat Baktimu : Jurnal Pengabdian Kepada Masyarakat Interdisciplinary Journal of Social Sciences Values: Jurnal Kajian Islam Multidisiplin Communicator : Journal of Communication Kemas Journal:Jurnal Pengabdian masyarakat

FAUZIYAH

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Author-ID : 264995

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Medicine & Pharmacology Physics Public Health Social Sciences Transportation Other

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PENGARUH ASET PAJAK TANGGUHAN DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA (SUB SEKTOR BAHAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2022) Bagas Dwi Janarko; Khasanah Sahara; Fauziyah
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 11 No. 1 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v11i1.7767

This research aims to determine the simultaneous and partial influence of deferred tax assets and deferred tax expenses on earnings management. This type of research uses quantitative research because it leads to measurement methods and samples to test variables and hypotheses. The population in this research is all financial reports published in the Chemicals Sub-Sector listed on the Indonesia Stock Exchange for the 2018-2022 period. The research sample was taken based on purpose sampling technique. In this study, the research samples were 30 financial reports. The analysis technique used is the normality test, multicollinearity test using the SPSS version 21 program. The research results show that Deferred Tax Assets (X1) and Deferred Tax Expenses (X2) have a significant and positive effect simultaneously and partially on Profit Management (Y). In this research, it is known that the coefficient of determination (R2) Adjusted R square variables Deferred Tax Assets and Deferred Tax Expenses have an influence of 77.9% in influencing Profit Management, while the remaining 22.1% is influenced by other variables not used in this research. This study implies that a company's earnings management factors are influenced and can be improved through the variables deferred tax assets and deferred tax expenses. There is also advice for companies to pay more attention in calculating the taxes they will pay. Don't continuously overpay taxes because the DGT will suspect that the company is suspected of committing tax evasion. As well as paying attention to managing a business and being able to create innovations to advance the company in achieving its goals so that profits increase so that stakeholders continue to invest shares in the company. Penelitian ini bertujuan untuk mengetahui pengaruh secara simultan dan parsial aset pajak tangguhan dan beban pajak tangguhan terhadap manajemen laba. Jenis penelitian ini menggunakan penelitian kuantitatif karena mengarah kepada metode pengukuran dan sampel untuk menguji variabel dan hipotesis. Populasi dalam penelitian ini adalah seluruh laporan keuangan yang diterbitkan pada Sub Sektor Bahan Kimia yang terdaftar Bursa Efek Indonesia Periode 2018-2022. Sampel penelitian diambil berdasarkan teknik purpose sampling. Dalam penelitian ini yang menjadi sampel penelitian adalah sebanyak 30 laporan keuangan. Teknis analisis yang digunakan yaitu uji normalitas, uji multikolinearitas dengan menggunakan program SPSS versi 21. Hasil penelitian menunjukkan bahwa Aset Pajak Tangguhan (X1) dan Beban Pajak Tangguhan (X2) berpengaruh signifikan dan positif secara simultan dan parsial terhadap Manajemen Laba (Y). Pada penelitian ini diketahui bahwa koefisien determinasi (R2) Adjusted R square variabel Aset Pajak Tangguhan dan Beban Pajak Tangguhan memiliki pengaruh sebanyak 77,9% dalam mempengaruhi Manajemen Laba, sedangkan sisanya 22,1% dipengaruhi oleh variabel lain yang tidak digunakan dalam penelitian ini. Dalam studi ini mengimplikasikan bahwa faktor manajemen laba suatu perusahaan dipengaruhi dan dapat ditingkatkan melalui variabel aset pajak tangguhan dan beban pajak tangguhan. Juga saran bagi perusahaan, agar lebih memperhatikan dalam menghitung pajak yang akan dibayarkan. Jangan sampai lebih bayar pajak terus menerus karena DJP akan mencurigai bahawa perusahaan tersebut terindikasi melakukan penghindaran pajak. Serta memperhatikan dalam mengelola sebuah bisnis dan mampu menciptakan inovasi-inovasi untuk memajukan perusahaan dalam mencapai tujuan agar laba mengalami kenaikan sehingga stakeholder tetap menanamkan saham diperusahaan.

PENGARUH EFFECTIVE TAX RATE, KEPEMILIKAN ASING DAN PROFITABILITAS TERHADAP TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR SEKTOR ENERGY YANG TERDAFTAR DI BEI TAHUN 2021 – 2023 Lisa Avita; Fauziyah; Akhmad Naruli
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 11 No. 8 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v11i8.8185

Transfer pricing is one of the corporate income tax planning efforts which aims to minimize the tax burden that must be paid between companies that have a special relationship with transfer pricing planning. This research is descriptive research with a quantitative approach. The aim of this research is to determine the effect of the effective tax rate, foreign ownership and profitability on transfer pricing in energy sector manufacturing companies listed on BEI in 2021 - 2023. The data collection technique in this research is by collecting quantitative information from financial reports and documentation. The method used is the purposive sampling method. The results of this research simultaneously show that the Effective Tax Rate, Foreign Ownership and Profitability simultaneously have a positive and significant effect on Transfer Pricing. The significance value of the F test in this research is 0.040 or smaller than 0.05, meaning that if the Effective Tax Rate, Foreign Ownership and Profitability increase or increase, companies are more encouraged to adjust the Transfer Pricing policy to reduce the tax burden. Transfer pricing merupakan salah satu upaya perencanaan pajak penghasilan badan yang bertujuan untuk meminimalkan beban pajak yang harus dibayar antar perusahaan yang mempunyai hubungan istimewa dengan perencanaan transfer pricing. Penelitian ini adalah penelitian deskriptif dengan pendekatan kuantitatif. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh effective tax rate, kepemilikan asing dan profitabilitas terhadap transfer pricing pada perusahaan manufaktur sektor energy yang terdaftar di bei tahun 2021 – 2023. Teknik pengumpulan data pada penelitian ini dengan mengumpulkan informasi kuantitatif dari laporan keuangan dan dokumentasi.sedangkan metode yang digunakan adalah metode purposive sampling. Hasil penelitian ini menunjukan secara simultan menunjukan bahwa Effective Tax Rate, Kepemilikan Asing dan Profitabilitas secara simultan berpengaruh positif dan signifikan terhadap Transfer Pricing. Nilai signifikansi uji F pada penelitian ini adalah 0.040 atau lebih kecil dari 0.05, artinya apabila Effective Tax Rate, Kepemilikan Asing dan Profitabilitas naik atau meningkat perusahaan lebih terdorong untuk menyesuaikan kebijakan Transfer Pricing untuk mengurangi beban pajak.

The Message Of Da'wah In Films And Criticism Of The Concept Of Reincarnation Fatima, Nuzhat; Fauziyah
Communicator: Journal of Communication Vol. 1 No. 2 (2024): Communication
Publisher : Perkumpulan Dosen Tarbiyah Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59373/comm.v1i2.68

The concept of reincarnation is often a controversial topic because it raises deep theological debates. Film, as a mass communication medium, has the potential to spread thoughts or beliefs, including reincarnation. One of the films that raises this theme is Along With Gods 2: The Last 49 Days, a production work from South Korea. Seeing the potential negative impact of the concept of reincarnation on Muslims, this study aims to analyse and criticise the concept based on the teachings of Islamic law—qualitative method with Charles Sander Peirce's semiological approach. The data obtained from the film were analysed using Peirce's semiotic theory through the analysis of the concept of trichotomy. The results of the study showed that there were 25 scenes related to reincarnation in the film, of which eight messages of faith and three moral messages were found that contained da'wah values. Criticism of the concept of reincarnation is based on its irrationality and contradiction with Islamic teachings. In Islam, resurrection is believed to occur on Yaumul Ba'ats, the day of resurrection to account for charity, and not in the form of rebirth in the world as depicted in the concept of reincarnation.

WORKSHOP PEMBUATAN WEDANG JAHE LATTE PADA PKK DESA LOSARI KIDUL KECAMATAN LOSARI KABUPATEN CIREBON PROVINSI JAWA BARAT Wardani, Amellia; Fauziyah; Dahlia; Liyan Habibty, Hamda; Prasasty Ramadhani, Septya; Juwita Sari, Amelia; Meisa, Ade; Mochammad Hilmy; Zamzam, Muhammad Yani; Firmansyah, Deni
BAKTIMU : Jurnal Pengabdian Kepada Masyarakat Vol 4 No 4 (2024)
Publisher : Sekolah Tinggi Farmasi Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37874/bm.v4i4.1648

ABSTRAK Untuk meningkatkan kesejahteraan dan pengetahuan masyarakat desa, kegiatan sosialisasi memegang peran yang sangat penting. Salah satu fokus utamanya adalah pengembangan keterampilan dan pengetahuan terkait konsumsi pangan serta minuman sehat. Di Desa Losari Kidul, program ini bertujuan memberikan wawasan baru kepada ibu-ibu PKK tentang cara membuat minuman Wedang Jahe Latte. Tujuan Sosialisasi ini diadakan untuk meningkatkan pengetahuan, keterampilan, dan kesadaran ibu-ibu PKK dalam mengolah jahe menjadi wedang jahe latte; mendorong untuk memanfaatkan bahan lokal sebagai solusi kesehatan dan peluang ekonomi; memanfaatkan bahan alami menjadi produk bernilai tambah. Kegiatan ini menggunakan metode pelatihan partisipatif dimana ibu-ibu PKK desa Losari Kidul menjadi sasaran kegiatan dan berperan aktif sebagai peserta dan mengikuti instruksi langsung dari mahasiswa yang bertugas sebagai fasilitator. Hasil dari kegiatan ini secara sosial, keterampilan interaksi dan kerja sama antar peserta juga berkembang. Evaluasi menunjukkan adanya perubahan positif pada pengetahuan, keterampilan, serta perilaku peserta. Kata kunci: Wedang Jahe latte, Pelatihan, Minuman Herbal

Analysis of Performance Measurement of Tobacco Excise Revenue Using Value for Money Method: (Case Study of Customs and Excise Supervision and Service Office Type Madya Excise Kediri) Sadiyah, Halimatus; Fauziyah; Srikalimah
Journal of Scientific Research, Education, and Technology (JSRET) Vol. 3 No. 4 (2024): Vol. 3 No. 4 2024
Publisher : Kirana Publisher (KNPub)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58526/jsret.v3i4.517

In 2020-2023 many sectors, especially the economy, were affected during and after the COVID-19 pandemic in Indonesia. The Ministry of Finance continued to increase excise tax rates on tobacco products from 2020 to 2024. This policy is expected to increase state revenue and reduce underage cigarette consumption. If the excise tax on tobacco products increases, the selling price will increase. This will lead to the spread of illegal cigarettes, which will interfere with state revenue. In this study, the value for money method is used to evaluate the performance of tobacco excise revenue using economic, effective, and efficient indicators. This research uses a quantitative description with a period of years. 2020 - 2023. The results of this study analyzed in terms of economics from 2020 to 2023 fluctuated with an average value of 96,97%. The results of the analysis in terms of efficiency from 2020 to 2023 experienced consistency with an average value of 100,00%. The results of the analysis in terms of effectiveness from 2020 to 2023 show that during this period, the performance value remained stable in a very close range with an average value of 100,10%.

Ideal Couple in the Koran Buya Hamka's Perspective Fauziyah; Moh. Jufriyadi Sholeh
Values: Jurnal Kajian Islam Multidisiplin Vol. 2 No. 1 (2025)
Publisher : Penerbit Hellow Pustaka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61166/values.v2i1.60

It has been made clear in this Qur'an that Allah has created all things in pairs of man or in the earth. He created man and woman in pairs, that is to create a prayer in a marriage, and every couple must want to have an ideal couple. But not very often found is divorce, KDRT is done by a couple so that it creates non-military inequalities in family life. Of some of these problems, this research is aimed at finding out any signs that talk about an ideal couple. Second: The punishment of Hamka concerning the ideal couple in the Qur'an. This study uses a qualitative approach to library research with descriptive analytical methods. Of some of the verses concerning the husband of his wife: QS. Al-Baqarah: 187, QS. Al-Furqa>n: 74, QS. An-Nisa': 19, QS. An-Nisa: 34 and QS. Al-Baqarah: 223. Second: Buya Hamka explains in her book that a husband's tendency to have an ideal wife who is passionate about mercy as well as his wife so that he can make a path in the balance of his family and home life.

Implementasi Pasal 9 Huruf E Terkait Setiap Pedagang Kaki Lima Dilarang Berkegiatan Usaha Menggunakan Kendaraan Bermotor Berdasarkan Peraturan Daerah Kabupaten Jember Nomor 6 Tahun 2008 Tentang Pedagang Kaki Lima Imami, Reza; Fauziyah
Indonesian Journal of Law and Justice Vol. 2 No. 3 (2025): March
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/ijlj.v2i3.3755

Pedagang kaki lima beroperasi di sektor yang tidak terorganisir dengan tujuan mencari nafkah untuk diri mereka sendiri. Sebagian PKL menggunakan pikulan, gerobak dorong, atau kendaraan bermotor, sedangkan sebagian lainnya lebih banyak berpindah-pindah. Menurut Peraturan Daerah Kabupaten Jember Pasal 9 huruf e Nomor 6 Tahun 2008, setiap pedagang kaki lima dilarang menggunakan kendaraan bermotor untuk keperluan usaha. Berdasarkan Peraturan Daerah Kabupaten Jember Nomor 6 Tahun 2008 Tentang Pedagang Kaki Lima, tujuan dari penelitian ini adalah untuk mengetahui bagaimana Pasal 9 huruf e yang melarang setiap pedagang kaki lima untuk melakukan kegiatan usaha dengan menggunakan kendaraan bermotor diimplementasikan. Sumber data primer meliputi wawancara dan data sekunder dari kepustakaan, dan metodologi penelitian menggunakan penelitian yuridis empiris dengan pendekatan perundang-undangan dan pendekatan konseptual. Berdasarkan hasil penelitian ini yaitu implementasi Pasal 9 huruf e Peraturan Daerah Kabupaten Jember Nomor 6 Tahun 2008 tentang Pedagang Kaki Lima belum terealisasi, karena instansi terkait tidak pernah melakukan penindakan kepada pelaku UMKM yang melanggar Pasal 9 huruf e. Hal ini mengindikasikan adanya kelemahan dalam implementasi peraturan, baik karena kurangnya koordinasi, terbatasnya sumber daya, maupun kebijakan internal yang belum berpihak kepada UMKM. Keputusan untuk tidak menindak pelaku UMKM dapat mencerminkan bahwa struktur hukum memiliki kendala operasional atau kebijakan yang bertentangan dengan peraturan daerah.

Perwujudan Pasal 78 Ayat (2) Undang-Undang Nomor 6 Tahun 2014 Tentang Desa Terhadap Pembangunan Desa Mulai dari Perencanaan, Pelaksanaan dan Pengawasan di Desa Sucopangepok Jember Wildatul , Hasanah; Fauziyah
Indonesian Journal of Law and Justice Vol. 2 No. 3 (2025): March
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/ijlj.v2i3.3761

Nationally, village development is part of the national development policy in line with the Sustainable Development Goals (SDGs), particularly in reducing poverty, improving the quality of infrastructure, and strengthening village independence. This study aims to determine the extent to which Sucopangepok Village in Jember Regency has implemented the provisions of “Article 78 Paragraph (2) of Law No. 6/2014 on Villages” from the stages of development planning, implementation, and supervision. This method combines empirical legal studies with conceptual and legislative approaches. Data were collected through observation and interviews with stakeholders. The findings of this research show that the form of implementation of development in Sucopangepok Village, Jember Regency is carried out starting with planning through the RPJMDes, and RKPJDes and carrying out development in accordance with the planning, both budget and program, there are obstacles in the implementation of less efficient use of the budget, low community participation, and technical obstacles in project implementation. At the supervision stage, it is carried out by internal parties, namely the BPD (Village Consultative Body), and external parties from the Inspectorate (APIP), the Regional Government has not been implemented properly. This research suggests the need to optimize budget planning, increase community participation, and strengthen monitoring mechanisms to achieve sustainable development goals in Sucopangepok Village.

Analisis Yuridis Perjanjian Kerja Waktu Tertentu Berdasarkan Pasal 8 Ayat (1) Peraturan Pemerintah Nomor 35 Tahun 2021 Tentang Perjanjian Kerja Waktu Tertentu, Alih Daya, Waktu Kerja dan Waktu Istirahat, dan Pemutusan Hubungan Kerja Putri, Karladian; Fauziyah; Ubaidillah, Lutfian
Journal of Contemporary Law Studies Vol. 1 No. 1 (2023): November
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/lawstudies.v1i1.1949

Agreement as law for the parties who make it. Indonesia as a rule of law country, reflects every behavior of society based on positive law in Indonesia. The work agreement can be terminated because the rights and obligations between the entrepreneur and the worker or laborer must not conflict with company regulations, collective work agreements and other applicable laws and regulations. This has been agreed and signed and cannot be withdrawn or changed except with the agreement of the parties. Apart from that, this also applies in the economic (business) sector, especially for actors involved in agreements with a company. This research aims to find out the interpretation of the Certain Time Work Agreement (PKWT) based on Article 8 Paragraph (1) of Government Regulation Number 35 of 2021 concerning certain time work agreements, outsourcing, work time and rest time, and termination of employment relations. This research uses juridical-normative legal research. The research results show that the PKWT regulations with a maximum period of 3 (three) years have been removed and PKWT workers will be replaced for no more than 5 (five) years. This includes the extension period as regulated in Government Regulations. If a PKWT worker exceeds the specified time period, then by law it will change to an Indefinite Time Work Agreement (PKWTT).

PERSEPSI NELAYAN LOKAL TERHADAP KEBERADAAN MIMI DI WILAYAH PESISIR BANYUASIN, SUMATERA SELATAN Dwigothammy, Rahmadella; Fauziyah; Wildayana, Elisa; Agustriani, Fitri
Marine Fisheries : Journal of Marine Fisheries Technology and Management Vol. 15 No. 1 (2024): Marine Fisheries: Journal of Marine Fisheries Technology and Management
Publisher : Bogor Agricultural University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jmf.v15i1.50136

Horseshoe crabs (HSC) are marine arthropods, which are protected in Indonesia. Understanding fishermen's perceptions of HSC's existence was very important for the decision-making of conservation planning and management. This research aimed to analyze local fishermen's perceptions toward HSC's existence and the factors influencing their perceptions. Questionnaire-based interviews were conducted with 92 fishermen from the Banyuasin coast, from August to September 2023. Data were analyzed using descriptive statistics and multinomial logistic regression. The results revealed that most fishermen knew HSC and could distinguish their species. The survey of fishing practices showed that the vast majority of respondents operate one-day fishing with only few hours at sea (53.3%), conducting day time operation (69.6%), using 5-10 GT vessels (52.2 %), and deploying fishing gear at the sea bottom (85.9%). Based on fishermen's perception scores toward HSC existence through six assessment aspects, the majority of their perceptions were in the moderate category (54%), followed by the low (28.7%) and high (16.2%) categories. In terms of the regression output, the results of the likelihood ratio test indicated that education, setting position of gear, fishing operation time, and village location were explanatory variables that significantly influenced fishermen's perceptions. Keywords: Ecological knowledge, Fishing practices, Multinomial logistic regression Protected species

Co-Authors Achmad Bahul Achmad Bahul Ade Siswanto Adelia Putri Suyatno Afifah, Imania Aidha Nofita Sari Akhmad Naruli Akhmad Tri Prasetyo Alexius Ulan Bani Alief Rakhman setyanto Amiwarti, Amiwarti Ananta, Dio Alif Bagas Dwi Janarko Bisma Arianto Chijaya, Ridwan Dahlia Daimon Matulessy, Helmy Deni Firmansyah Deny Rahmawati Dianysah, Gusti Dwi Lestari Dwigothammy, Rahmadella E, Agusta Dian Edy Sulistiyawan, Edy Elisa Wildayana Eni Srihastuti Estiasih, Soffia Pudji Fachrudy Asj'ari Fatima, Nuzhat Fatimura, Muhrinsyah Ferry Hariawan Fitri Agustriani Fitria Magdalena Suprapto Galih Whendasmoro, Raditya Gunawan Sudarsono, Bernadus Hartoni Ian Kurniawan Ida Ayu Putu Sri Widnyani Imami, Reza Imarotus Suaida Indra Yustian Indranata Indranata Ira Yusmita Yulanda Iskandar Zulkarnain Iskhaq Iskandar Isnaini Istikhoroh, Siti Joseph Juwita Sari, Amelia K, Hayumas Nurlita F Khasanah Sahara Khotimah, Nadila Nur Lisa Avita Liyan Habibty, Hamda Madkan Marhamah Marhamah Mehnaz Meisa, Ade Melki Mochammad Hilmy Moh. Jufriyadi Sholeh Muhammad Abel Nabila Aprianti Nadila Nur Khotimah Nashrudin Latif Ningsih, Ellis Nurjuliasti Nita Nurdiana Noviandri, Fajar Nuha, Achmad Arifulin Nur Rahmanti Ratih Nur, Muhamad` Nurjuliasti Ningsih, Ellis Praka, Areta Bhanuwati Widya Prasasty Ramadhani, Septya Prima Noermaning Putri Awalina Putri, Karladian Ramses Ratih Wijayanti, Ratih Redho Yoga Nugroho Rezi Apri Rina Fariana Riris Aryawati Rofiqi, Ainur Rozirwan . Rully Masriatini SADIYAH, HALIMATUS Sasi Kirani Mukti Handayani Sayyidah Mistun Andriani Setiawan, Yugi Sigit Prihanto Utomo Siska Siti Maimunah Siti Mas’ula Siti Samsiyah Siti Suwaibatul Aslamiyah, Siti Suwaibatul Slamet Arifin Sri Luayyi Srikalimah Subakir Sutama Wisnu Dyatmika Talysa Uliatyl Banat TAUDLIKHUL AFKAR Teguh Purwanto Tengku Riza Zarzani N TioAqzha, Raymirzhad Tri Ariprabowo Tri Darmaningrum, Khaerunnisa Ubaidillah, Lutfian Umi Mahiroh Wardani, Amellia Whinarko Juliprijanto Wike Ayu Eka Putri Wildatul , Hasanah Wiyati, Eni Rohma Yun Suryotomo Yun Suryotomo Yusni Ikhwan Siregar Z, Kholila Indana Zamzam, Muhammad Yani

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