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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Humanika JURNAL AKUNTANSI UNIVERSITAS JEMBER Jurnal RAK (Riset Akuntansi Keuangan) Journal of Economic, Bussines and Accounting (COSTING) International Journal of Social Science and Business JURNAL MANAJEMEN DAN BISNIS INDONESIA JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) JIAI (Jurnal Ilmiah Akuntansi Indonesia) Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Jurnal Pengabdian Masyarakat Bumi Raflesia JUSTINDO (Jurnal Sistem dan Teknologi Informasi Indonesia) BUDGETING : Journal of Business, Management and Accounting JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi (JIMAT UMMI) Jurnal Eksplorasi Akuntansi (JEA) Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) juremi: jurnal riset ekonomi Jurnal Abdi Panca Marga Jurnal Ekonomi dan Bisnis GROWTH (JEBG) Jurnal Ekonomika Dan Bisnis Jurnal Mahasiswa Entrepreneur National Multidisciplinary Sciences West Science Journal Economic and Entrepreneurship Jurnal Akuntansi dan Keuangan West Science JPNM : Jurnal Pustaka Nusantara Multidisiplin West Science Accounting and Finance El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Abdimas Independen Journal of Economics and Economic Policy Journal of Ekonomics, Finance, and Management Studies Jurnal Pengabdian Masyarakat Manage JURNAL MANAJEMEN DAN BISNIS INDONESIA Jelajah Ekonomi: Jurnal Ekonomi dan Bisnis Indonesia

Moh. Halim

Universitas Muhammadiyah Jember

Author-ID : 273197

Religion Agriculture, Biological Sciences & Forestry Humanities 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 Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Physics Public Health Social Sciences Other

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Determinants of The Need for SAK EMKM for EMKM (Empirical Study on EMKM In Jember District) Oktaviyanti, Faradina Dwi; Moh. Halim; Aspirandi, Rendy Mirwan
West Science Journal Economic and Entrepreneurship Vol. 2 No. 01 (2024): West Science Journal Economic and Entrepreneurship
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsjee.v2i01.544

Micro, Small and Medium Entities (EMKM) are productive business opportunities owned by individuals or individual business entities that meet the criteria of micro businesses regulated by law. The purpose of this research is to implement and analyze the factors of SAK EMKM needs for EMKM in Jember Regency. The data used in this study are primary data sourced from questionnaires given to EMKM owners in Jember Regency. The results showed that simultaneously the independent variables consisting of owner education, IT understanding, qualitative characteristics of financial statements, SAK EMKM socialization, and business scale had a significant effect on the dependent variable, namely the perceived need for SAK EMKM in Jember Regency. Partially, owner education, IT understanding, qualitative characteristics of financial statements, SAK EMKM socialization, and business scale have a positive effect on the perception of SAK EMKM in Jember Regency.

Effect of Transfer Pricing, Capital Intensity and Audit Committee on Tax Avoidance: (Case Study of a Mining Company in the Energy Sector Listed on the Indonesian Stock Exchange for the 2021-2022 Period) Firdausyah, Nori; Halim, Moh; Suharsono, Riyanto Setiawan
West Science Journal Economic and Entrepreneurship Vol. 2 No. 03 (2024): West Science Journal Economic and Entrepreneurship
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsjee.v2i03.1034

This research was conducted with the aim of providing empirical evidence of Transfer Pricing, Capital Intensity and Audit Committees on Tax Avoidance (Case Study of Energy Sector Mining Companies Listed on the Indonesia Stock Exchange for the 2021-2022 Period). The sample selection technique was carried out using the porpusive sampling method. The total population in this study was 82 companies with a sample size of 31 companies that met the sample criteria. Data collection in this research uses secondary data obtained from the annual financial reports of companies operating in the mining industry, energy sub-sector which are listed on the Indonesia Stock Exchange for the 2021-2022 period. This research method uses a quantitative method with data testing used using SPSS version 26. The data analysis used is descriptive statistical analysis. The results of this research show that transfer pricing, capital intensity, and audit committees have a positive and significant influence on tax avoidance, such as which was tested using t test analysis and F test.

Penentuan Nilai Aset Dan Metode Depresiasi Aset SMA Muhammadiyah 3 Jember Berbasis Nilai-Nilai Keislaman Aspirandi, Rendy Mirwan; Thamrin, Mohammad; Satoto, Eko Budi; Halim, Moh; Sahida, Ayunda Septia Wulandari; Wulandari, Dwi Agustin
Abdi Panca Marga Vol 4 No 1 (2023): Jurnal Abdi Panca Marga Edisi Mei 2023
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) Universitas Panca Marga Probolinggo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51747/abdipancamarga.v4i1.1366

Assets are the most important part of an entity, both private and state entities (Sarikadarwati et al., 2022). Asset data owned by an entity becomes the basis for assessing the development of the entity concerned. Assets are also the basis for determining the size of an entity. In fact, SMA Muhammadiyah 3 Jember has not optimally implemented asset recording. Therefore, determining the value of assets and the method of depreciating assets is needed by SMA Muhammadiyah 3 Jember. This community service method is carried out online and offline (blended learning). The mentoring process takes about 6 months. The result of the dedication is that the asset officers of SMA Muhammadiyah 3 Jember understand the method of valuation of assets and depreciation that are treated for each asset at SMA Muhammadiyah 3 Jember. The asset valuation method used is based on acquisition cost. The depreciation or depreciation method used is the straight-line method which is relatively simple and easy to understand. The economic age of Muhammadiyah 3 Jember High School assets is based on tax regulations Regulation of the Minister of Finance of the Republic of Indonesia Number 11/PMK.010/2020 concerning Income Tax Facilities for Investment in Certain Business Fields and/or in Certain Regions.

PENDAMPINGAN PENGELOLAAN KEUANGAN DAN MANAJEMEN AMAL USAHA MUHAMMADIYAH BIDANG PENDIDIKAN KABUPATEN JEMBER BERBASIS NILAI-NILAI KEISLAMAN Aspirandi, Rendy Mirwan; Thamrin, Mohammad; Satoto, Eko Budi; Halim, Moh.; Dewi, Nindi Kumala; Anggraeni, Novi
Abdi Panca Marga Vol 5 No 1 (2024): Jurnal Abdi Panca Marga Edisi Mei 2024
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) Universitas Panca Marga Probolinggo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51747/abdipancamarga.v5i1.1885

Financial management in an entity is very important, both business and non-business entities. Well-managed finances are the key to healthy entity management (Rodiah et al., 2020). The phenomenon of decreasing the number of AUMDik students in Jember Regency occurred in several schools. This phenomenon must not be allowed to drag on. The problem of decreasing the number of students in several AUMDiks occurs partly because of unhealthy financial management in the AUMDiks concerned (Pituringsih et al., 2020). To overcome and anticipate the continued decline in the number of students in several AUMDik in Jember Regency (Dewi & Renggana, 2022), the Community Service Team has prepared a cutting-edge breakthrough, namely a follow-up activity in the form of assistance in preparing financial reports and managing management through a system provided by PP Muhammadiyah can help AUMDik monitor the financial condition of the AUMDik concerned. This community service method is carried out. Activities are carried out online and offline (blended learning). Online implementation using the Zoom Meeting Application. The community service team will carry out initial observations at SD Muhammadiyah 1 Jember, SMA Muhammadiyah 3 Jember, SD Muhammadiyah 7 Semboro, SD Muhammadiyah 1 Balung and MI Muhammadiyah 3 Wonoasri. The process of implementing the service begins with the presentation of general material regarding AUM financial management, material on the input process in the SIAS financial system from MMT and finally assistance with the financial management process. The presentation of AUM's financial management material generally discusses AUM's goals in carrying out healthy financial management, tips for success in managing AUM's finances and techniques for increasing the number of students. The material on the process of inputting financial data in the SIAS system discusses the steps on how to create school profile data, the required account name data, grouping accounts according to the type of account in the system, how to fill in the balances for each account, determining the type of asset and preparing reports finance. The mentoring process starts with assistance in filling out the school profile and filling in each account in SIAS. References Ariesta, C., & Nurhidayah, F. (2020). Penerapan Penyusunan Laporan Keuangan Neraca Berbasis SAK-ETAP Pada UMKM. Jurnal Akuntansi, 9(2), 194–203. https://doi.org/10.37932/ja.v9i2.142 Cahyono, D. (2020). Kapasitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi Dan Pengendalian Intern Terhadap Nilai Informasi Pelaporan Keuangan. International Journal OF Social Science AND Business, 4(1), 116–122. Dahrani, D., Saragih, F., & Ritonga, P. (2022). Model Pengelolaan Keuangan Berbasis Literasi Keuangan dan Inklusi Keuangan : Studi pada UMKM di Kota Binjai. Owner, 6(2), 1509–1518. https://doi.org/10.33395/owner.v6i2.778 Dewi, L., & Renggana, R. M. (2022). Pendampingan Pengelolaan Keuangan Masjid Untuk Peningkatan Akuntabilitas Sosial. Jurnal Ilmiah Pangabdhi, 8(2), 96–100. https://doi.org/10.21107/pangabdhi.v8i2.16730 Kompas.com. (2022). Siswa SD Muhammadiyah 4 Surabaya “Study Tour” ke Jepang, Berapa Biayanya? Halaman all - Kompas.com. Https://Www.Kompas.Com/Tren/Read/2023/06/13/133000565/Siswa-Sd-Muhammadiyah-4-Surabaya-Study-Tour-Ke-Jepang-Berapa-Biayanya-?Page=all. https://www.kompas.com/tren/read/2023/06/13/133000565/siswa-sd-muhammadiyah-4-surabaya-study-tour-ke-jepang-berapa-biayanya-?page=all Lazismu Jatim. (2023). AUM se-Jatim. Https://Info.Lazismujatim.Org/Aum-Se-Jatim/. https://info.lazismujatim.org/aum-se-jatim/ Niati, A., Suhardjo, Y., Wijayanti, R., & Hanifah, R. U. (2019). Pelatihan Pengelolaan Manajemen Keuangan dan Pelaporan Keuangan Akuntansi Pesantren bagi Pengelola Yayasan Pondok Pesantren X di Kota Semarang. Jurnal Surya Masyarakat, 2(1), 76. https://doi.org/10.26714/jsm.2.1.2019.76-79 Pituringsih, E., Herwanti, R. T., & Handajani, L. (2020). Penyuluhan dan Pedampingan Penyusunan Pengelolaan Keuangan Panti Asuhan “Darus - Shiddiqien NW” Mertak Paok, Desa Mekar Bersatu Kecamatan Batukliang Kabupaten Lombok Tengah. Jurnal Gema Ngabdi, 2(3), 285–292. https://doi.org/10.29303/jgn.v2i3.116 Ariesta, C., & Nurhidayah, F. (2020). Penerapan Penyusunan Laporan Keuangan Neraca Berbasis SAK-ETAP Pada UMKM. Jurnal Akuntansi, 9(2), 194–203. https://doi.org/10.37932/ja.v9i2.142 Cahyono, D. (2020). Kapasitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi Dan Pengendalian Intern Terhadap Nilai Informasi Pelaporan Keuangan. International Journal OF Social Science AND Business, 4(1), 116–122. Dahrani, D., Saragih, F., & Ritonga, P. (2022). Model Pengelolaan Keuangan Berbasis Literasi Keuangan dan Inklusi Keuangan : Studi pada UMKM di Kota Binjai. Owner, 6(2), 1509–1518. https://doi.org/10.33395/owner.v6i2.778 Dewi, L., & Renggana, R. M. (2022). Pendampingan Pengelolaan Keuangan Masjid Untuk Peningkatan Akuntabilitas Sosial. Jurnal Ilmiah Pangabdhi, 8(2), 96–100. https://doi.org/10.21107/pangabdhi.v8i2.16730 Kompas.com. (2022). Siswa SD Muhammadiyah 4 Surabaya “Study Tour” ke Jepang, Berapa Biayanya? Halaman all - Kompas.com. Https://Www.Kompas.Com/Tren/Read/2023/06/13/133000565/Siswa-Sd-Muhammadiyah-4-Surabaya-Study-Tour-Ke-Jepang-Berapa-Biayanya-?Page=all. https://www.kompas.com/tren/read/2023/06/13/133000565/siswa-sd-muhammadiyah-4-surabaya-study-tour-ke-jepang-berapa-biayanya-?page=all Lazismu Jatim. (2023). AUM se-Jatim. Https://Info.Lazismujatim.Org/Aum-Se-Jatim/. https://info.lazismujatim.org/aum-se-jatim/ Niati, A., Suhardjo, Y., Wijayanti, R., & Hanifah, R. U. (2019). Pelatihan Pengelolaan Manajemen Keuangan dan Pelaporan Keuangan Akuntansi Pesantren bagi Pengelola Yayasan Pondok Pesantren X di Kota Semarang. Jurnal Surya Masyarakat, 2(1), 76. https://doi.org/10.26714/jsm.2.1.2019.76-79 Pituringsih, E., Herwanti, R. T., & Handajani, L. (2020). Penyuluhan dan Pedampingan Penyusunan Pengelolaan Keuangan Panti Asuhan “Darus - Shiddiqien NW” Mertak Paok, Desa Mekar Bersatu Kecamatan Batukliang Kabupaten Lombok Tengah. Jurnal Gema Ngabdi, 2(3), 285–292. https://doi.org/10.29303/jgn.v2i3.116 Qomariah, N. (2012). Pengaruh kualitas layanan dan citra institusi terhadap kepuasan dan loyalitas pelanggan (studi pada universitas muhammadiyah di Jawa Timur). In Jurnal Aplikasi Manajemen (Vol. 10, Issue 1, pp. 177–187). Rodiah, S., Satria, W., Putri, A. A., Azmi, Z., Suci, R. G., & Marlina, E. (2020). Akuntabilitas Pengelolaan Keuangan Pada Pondok Pesantren Bahrul Ulum Pantai Raja Kampar. COMSEP: Jurnal Pengabdian Kepada Masyarakat, 1(1), 134–138. Tatik Amani. (2018). Penerapan SAK-EMKM Sebagai Dasar Penyusunan Laporan Keuangan UMKM (Studi Kasus di UD Dua Putri Solehah Probolinggo). ASSETS: Jurnal Ilmiah Akuntansi, Keuangan Dan Pajak, 2(2), 12–20.

Bagaimana Reaksi Ketidaktepatan Waktu Pelaporan Keuangan yang Dipengaruhi Komponen-Komponennya : Studi Empiris di BEI Periode 2019-2023 Dea Auliya Raafiatus Sholiha; Diyah Probowulan; Moh. Halim
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 5 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i5.7275

This research aims to analyzes how the effect of component or variable profitability, age companny, accounting firmm reputation, and public ownership on the untimeliness financial reporting for the 2019-2023 period in BEI. This research using purposive sampling method with 200 companny tottal sample of research. The research is quantitative strategies using causal comporative with logistic regression analyzes as analyzes technique. The results of this research prove that profitability have a significant negative effect on untimeliness financial reporting, contrast with age companny, accounting firm reputation, and public ownership has no effect on untimeliness financial reporting.

Prudence's Impact On The Quality Of Financial Reports When It Comes To Reducing Financial Activities Riyanto Setiawan Suharsono; Moh. Halim; Justita Dura
Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 4 (2024): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v14i4.35995

Purpose: The research aims to analyze prudence in reducing financial distress on the quality of company financial reports in Indonesia. Methodology/approach: The population in this research is all companies listed on the Indonesian Stock Exchange. Based on the results of sample calculations using G*power, the minimum sample size is 472 respondents, so the researchers used 500 companies using the proportional random sampling method. The data analysis method used in this research is the Structural Equation Model (SEM). Findings: Financial distress has a positive effect on prudence. Financial distress has a positive impact on the quality of financial reports. Prudence has a positive effect on the quality of financial reports. Financial distress has a positive impact on the quality of financial reports through prudence. Practical implications: The practical implication of this research is that by understanding and applying the principle of prudence in financial reporting, companies in Indonesia can reduce the risk of financial distress and improve the quality of their financial reports, which will support more stable and sustainable economic growth. Originality/value: Prudence is an intervening variable because prudence is a measure of company profits in one period so it will impact the quality of financial reports.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i5.7275

STRENGTHENING FINANCIAL GOVERNANCE THROUGH DIGITAL PAYMENT SYSTEMS FOR THE SUSTAINABLE GROWTH OF MSMES IN JEMBER CITY Moh. Halim; Riyanto Setiawan Suharsono; Rendy Mirwan Aspirandi
Journal of Economic and Economic Policy Vol. 3 No. 2 (2026): Journal of Economics and Economic Policy
Publisher : PT. Antis International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijecep.v3i2.119

Objective: This study aims to examine the role of digital payment systems in strengthening financial governance and promoting sustainable growth among micro, small, and medium-sized enterprises (MSMEs) in Jember City. Method: The research employed a quantitative approach with a correlational design, involving 150 MSME respondents selected through purposive sampling, and utilized structured questionnaires based on a Likert scale. Data analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM) to evaluate both the measurement and structural models, including hypothesis testing and mediation analysis. Results: The results indicate that digital payment systems significantly enhance financial governance, which partially mediates the relationship between digital payment adoption and the sustainable growth of MSMEs. Novelty: These findings suggest that integrating digital payment technologies with effective financial governance mechanisms contributes to improved operational transparency, accountability, and long-term business sustainability, thereby offering theoretical, practical, and policy implications for MSMEs and relevant stakeholders.

Mendorong Pertumbuhan UMKM Pembudidaya Lele Bioflok Adiba Farm Dengan Kemandirian Pakan Dan Literasi Manajemen Keuangan Ahmad Izzuddin; Moh. Halim; Budi Santoso
Jurnal Pengabdian Masyarakat Manage Vol. 5 No. 2 (2024): Agustus
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/manage.v5i2.1653

UMKM Adiba farm merupakan unit usaha yang bergerak dibidang budidaya lele dengan system bioflok yang berdiri sejak tahun 2019, dan berjalan sampai sekarang. Perkembangan UMKM ini bisa dibilang lambat, karena banyak masalah yang sering timbul, seperti kenaikan harga pakan dan menurunnya daya beli masyarakat. Oleh karena itu UMKM ini perlu didorong untuk lebih efisiensi pakan dengan membuat pakan alternative unggulan, serta menciptakan pakan dengan mesin yang sederhana tapi dapat menghasilkan pellet yang mirip dengan pellet standart pabrikan. Selain 2 hal tersebut, UMKM juga perlu diberi pelatihan tentang manajemen keuangan sederhana, sehingga bisa memperlihatkan laporan keuangan yang baik dan benar. Hasil kegiatan ini, UMKM adiba farm mulai melakukan pembukuan dan pencatatan transaksi keuangan, sehingga pemilik bisa mengerti kondisi keuangan UMKM. Pemilik UMKM merasa senang karena bisa melakukan penghematan biaya, karena pakan lele bisa membuat sendiri. Selain itu pemilik UMKM juga berterimakasih karena sudah dibantu ngurus legalitas usahanya. Kegiatan ini bisa dilakukan dengan kegiatan pengabdian masyarakat stimulus yang diselenggarakan oleh LPPM universitas Muhammadiyah Jember

Dampak Pengungkapan Environmental, Social, and Governance (ESG) dalam Sustainability Report terhadap Kinerja Keuangan Perusahaan Manufaktur dengan Gender Diversity sebagai Variabel Moderasi Dwi Ratna Wati; Astrid Maharani; Moh Halim
JPNM Jurnal Pustaka Nusantara Multidisiplin Vol. 4 No. 3 (2026): July : Jurnal Pustaka Nusantara Multidisiplin (ACCEPTED)
Publisher : SM Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59945/jpnm.v4i3.1424

Penelitian ini bertujuan untuk menguji pengaruh pengungkapan environmental, social, and governance (ESG) dalam sustainability report terhadap kinerja keuangan perusahaan manufaktur dengan gender diversity sebagai variabel moderasi. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan dan sustainability report perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2022-2024. Sampel ditentukan melalui purposive sampling dan menghasilkan 141 observasi. Pengungkapan ESG diukur berdasarkan indikator GRI standards 2021, kinerja keuangan diproksikan dengan return on assets, sedangkan gender diversity dihitung dari proporsi perempuan dalam dewan. Data dianalisis menggunakan regresi linear berganda dan moderated regression analysis. Hasil penelitian menunjukkan bahwa pengungkapan environmental dan governance berpengaruh signifikan terhadap kinerja keuangan, sedangkan pengungkapan social tidak berpengaruh signifikan. ESG secara simultan berpengaruh signifikan terhadap kinerja keuangan. Namun, gender diversity tidak mampu memoderasi pengaruh ESG terhadap kinerja keuangan. Temuan ini menunjukkan bahwa pengungkapan keberlanjutan dapat menjadi sinyal penting bagi pemangku kepentingan, tetapi efektivitasnya tetap bergantung pada kualitas implementasi, karakteristik industri, dan tata kelola perusahaan.

Co-Authors Abdillah, M.Rickwan Achmad Arifin Achmad Hasan Hafidzi Achmad Syahfrudin Zulkarnnaeni Ade Puspito Afroh, Ibna Kamilia Fiel agung, amin Ahmad Izzuddin Ahmad Izzuddin Alufiah, Wildatul Anggraeni, Novi Ari Sita Nastiti Arik, Mohamad Arya Aji Zulfikri Aspirandi, Rendi Mirwan Aspirandi, Rendy Mirwan Asroful Abidin Bakti, Budi Satria Bambang Eka Dwi Cahyono Budi Satoto, Eko Budi Satria Bakti Dea Auliya Raafiatus Sholiha Desi Wahyu Asriyani Desy Rustiyanti Rahayu Dewi, Nindi Kumala Dhea Resita Dewi Dinda Mustika Putri Dino Angga**, Budi Santoso* Dwi Ratna Wati Eko Budi Satoto Etika Dwi Novitasari Evita Yuningtyas Faradina Dwi Oktaviyanti Firdausyah, Nori Fitriya, Elok Gardina Aulin Nuha Hidayanti, Rasta Seviafani Inayatul Qutsiyah Ismi Darojatul Ula Istiqomah Al Qoidah Justita Dura Khoirotul Inzani Khoirul Liza Umamah Lestari, Devita Eka M.Rickwan Abdillah Maharani, Astrid Martiana, Nina Maulana Arif Muhibbin Maulida, Vika Intan Mirwan A, Rendy mirwan aspirandi, rendy Mohamad Arik Muhammad Azis Raehan Muhammad Robi muhammad, thamrin Muharom, Lutfi Ali Nada Atika, Hulwun Nina Martiana Nori Firdausyah Norita Citra Yuliarti, Norita Citra Norita Citra Yulinartati Nursaidah Nursaidah, Nursaidah Oktaviana Fensi Anggraeni Oktaviyanti, Faradina Dwi Probowulan, Diyah Putu Dhika Yahya Lajaba Qutsiyah, Inayatul Raudatul Farihah Rendy Mirwan Aspirandi Rendy Mirwan Aspirandi Rhamadanti, Ulfa Dwi Riski Wahyudi Riyanto Setiawan Suharsono Riyanto Setiawan Suharsono Riyanto Setiawan Suharsono Rizky Kurniawan M. Nur Sahida, Ayunda Septia Wulandari Santoso, Dimas Rizki Dwi Selfia Ayu Ningtyas Sita Nastiti, Ari Siti Umul Khoiriyah Susbiyani, Arik Suwarno Suwarno Tatit Diansari Reskiputri Thamrin, Mohamad Thamrin, Mohammad Umamah, Khoirul Liza Umi Kulsum Wulan Nur Indahsari Wulandari, Dwi Agustin Yohanes Gunawan Wibowo Yulinartati Yulinartati Yulinartati, Norita Citra

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