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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Bisnis dan Manajemen Jurnal Dinamika Akuntansi Jurnal Pendidikan Akuntansi Jurnal Manajemen dan Bisnis Sriwijaya Media Ekonomi dan Manajemen Jurnal Akuntansi Multiparadigma BAKI (Berkala Akuntansi dan Keuangan Indonesia) Benefit: Jurnal Manajemen dan Bisnis JABE (Journal of Accounting and Business Education) Riset Akuntansi dan Keuangan Indonesia PROSIDING SEMINAR NASIONAL CENDEKIAWAN Jurnal Riset Akuntansi Terpadu Indonesian Journal of Sustainability Accounting and Management Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) AKRUAL: Jurnal Akuntansi Jurnal Manajemen Indonesia JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Journal of Accounting Science Jati: Jurnal Akuntansi Terapan Indonesia Journal of Economic, Bussines and Accounting (COSTING) Kompartemen : Jurnal Ilmiah Akuntansi AKTSAR: Jurnal Akuntansi Syariah Muhammadiyah International Journal of Economics and Business SENTRALISASI JURNAL MANAJEMEN (EDISI ELEKTRONIK) International Journal of Social Science and Business JABE (Journal of Applied Business and Economic) Istinbath: Jurnal Hukum dan Ekonomi Islam PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat EKUITAS (Jurnal Ekonomi dan Keuangan) Journal of Innovation in Business and Economics Iqtishoduna: Jurnal Ekonomi Islam JIA (Jurnal Ilmiah Akuntansi) Jurnal Bisnis dan Akuntansi eBA Journal: Journal Economic, Bussines and Accounting Akuntansi : Jurnal Akuntansi Integratif Journal of Islamic Accounting and Tax (JIATAX) JASF (Journal of Accounting and Strategic Finance) International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akuntansi Jurnal Ilmu Komunikasi Academia Open Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Indonesian Journal of Cultural and Community Development Indonesian Journal of Law and Economics Review Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Sinar Sang Surya: Jurnal Pusat Pengabdian kepada Masyarakat DedikasiMU: Journal of Community Service Kontigensi: Jurnal Ilmiah Manajemen Jurnal Pajak dan Bisnis (Journal of Tax and Business) Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Arus Jurnal Sosial dan Humaniora Indonesian Journal of Innovation Studies BISMA (Bisnis dan Manajemen) el-Jizya: Jurnal Ekonomi Islam Proceedings of The ICECRS Procedia of Social Sciences and Humanities Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Indonesian Journal of Islamic Studies Journal of Islamic and Muhammadiyah Studies Prosiding University Research Colloquium JRAP (Jurnal Riset Akuntansi dan Perpajakan) Eduvest - Journal of Universal Studies Sewagati Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Amkop Management Accounting Review (AMAR) Indonesian Journal of Sustainability Accounting and Management Journal of Culture Accounting and Auditing Innovative Technologica: Methodical Research Journal IJEIRC International Journal Multidisciplinary Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi Journal Pemberdayaan Ekonomi dan Masyarakat Journal of Economics and Economic Policy Frontiers in Research Journal IECON: International Economics and Business Conference Jurnal Akuntansi Proceeding of International Conference on Social Science and Humanity International Journal of Business, Law and Political Science
Sigit Hermawan
Universitas Muhammadiyah Sidoarjo
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Physics Public Health Social Sciences Other

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Unveiling Value: Intellectual Capital Disclosure, Financial Performance, and Market Capitalization: Mengungkap Nilai: Pengungkapan Modal Intelektual, Kinerja Keuangan, dan Kapitalisasi Pasar Sigit Hermawan; Eva Eva
Procedia of Social Sciences and Humanities Vol. 1 (2021): Proceedings of the 2nd International Conference On Intelectuals Global Responsibility
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/pssh.v1i.443

Abstract

This study investigates the interplay between intellectual capital disclosure, financial performance (measured through ROA, ROE, and EPS), and market capitalization within the context of Indonesian financial and telecommunications firms listed on the stock exchange during 2012-2016. Employing a quantitative approach, the research analyzes secondary data from annual reports. By applying classical assumption testing and multiple linear regression, the findings reveal a significant positive influence of intellectual capital disclosure on both market capitalization and financial performance indicators. This underscores the critical role of intellectual capital in shaping market valuation and financial success, offering valuable insights for practitioners, policymakers, and researchers delving into corporate disclosure strategies and their far-reaching ramifications.Highlight: Interplay of Intellectual Capital: Investigates the relationship between intellectual capital disclosure, financial performance metrics (ROA, ROE, EPS), and market capitalization in Indonesian financial and telecommunications firms during 2012-2016. Data-Driven Analysis: Utilizes a quantitative approach involving secondary data from annual reports, employing classical assumption testing and multiple linear regression to draw meaningful insights. Significant Influence: Demonstrates a substantial positive impact of intellectual capital disclosure on both market capitalization and financial performance, underscoring its pivotal role in shaping market valuation and overall business success. Keyword: Intellectual Capital Disclosure, Financial Performance, Market Capitalization, Quantitative Analysis, Corporate Disclosure Strategies.
Analysis of Financial Structure on Profitability and Non-Financial Performance in Industrial Companies Supardi Supardi; Sriyono Sriyono; Sigit Hermawan
Jurnal Manajemen Indonesia Vol 23 No 2 (2023): Jurnal Manajemen Indonesia
Publisher : Fakultas Ekonomi dan Bisnis, Telkom University.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jmi.v23i2.5029

Abstract

Non-financial performance can be used to determine the success of the company and show the growth of a company. This study aims to examine and analyze the effect of Financial Structure (Working Capital, Asset Structure, and Operating Leverage) on Profitability and Non-Financial Performance in Industrial Companies. The sampling method used is the census method, which is a comprehensive sampling of 15 companies with a 3-year research period from 2019 to 2021. Method A the analysis is with method Partificial Least Square (PLS) using the Smart program PLS 2.0. The results of the analysis show that working capital and asset structure have an effect on profitability. Working capital, asset structure and operating leverage have no effect on non-financial performance. Profitability has an effect on Non-Financial Performance. Profitability mediates the effect of Working Capital and Asset Structure on Non-Financial Performance. Profitability does not mediate the effect of Operating Leverage on Non-Financial Performance. The result shows, that all proposed hypotheses are accepted except Hypothesis High Operating Leverage does not affect the Company's Non-Financial Performance. The company can grow and develop, and can increase the company's profitability by increasing its own capital and reducing some of the company's debt. Non-financial performance can be improved by providing fast, good, and satisfying service to consumers. Keywords —Working Capital; Asset Structure; Operating Leverage; Profitability; Non-Financial Performance
The Role Of Company Size As A Moderating Variable Against Financial Statement Fraud: The Beneish Model Perspective Sarwenda Biduri; Sigit Hermawan; Wiwit Hariyanto; Sriyono Sriyono; Cintya Devi Retno Ardianti
Jurnal Reviu Akuntansi dan Keuangan Vol. 13 No. 1 (2023): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v13i1.25828

Abstract

Purpose: This study aims to prove the influence of External Pressure, Ineffective Monitoring, Quality of External Auditors, Changes in Auditors and Frequency of CEO Depictions and Company Size as a moderation of Fraud in a company's Financial Statements. Methodology/approach: In this study, researchers used a type of quantitative research. Purposive sampling was used as a technique in determining the sample for this study. The data used are company annual reports and the population in this study are companies engaged in the textile and garment manufacturing sub-sector for the 2017-2021 period with a total sample of 55. Findings: This study states that the variables Quality of External Auditors and Frequency of CEO Descriptions have an effect on fraudulent acts in reports financial statements, while the variables of Ineffective Oversight, External Pressure and Change of Auditor have no effect on fraudulent acts in financial statements. For the moderating variable in this study, company size is not able to moderate the relationship between ineffective monitoring and fraud in financial statements.  Practical implication: The theoretical implication of this research is to increase academic knowledge about the factors that cause fraudulent financial statements.
How Intellectual Capital Can Develop Innovation And Performance Of Accounting Study Program? Sigit Hermawan; Niko Fediyanto; Wiwit Hariyanto; Prasetyo Utomo; Amelia Nugraha Dini
Jurnal Reviu Akuntansi dan Keuangan Vol. 13 No. 3 (2023): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v13i3.26598

Abstract

Purpose: The purpose of this study is to explore the role of intellectual capital in developing innovation and performance of accounting study programs in Indonesia Methodology/approach: This type of research is qualitatively interpretive. Because the researcher understands the meaning contained in the interpretation of key informants. Findings: Human Capital is a key factor for intellectual capital to develop innovation and performance of accounting study programs.  IC, both integrated and individually, plays a role in improving the performance of IAPS 4.0-based study programs Practical implications: The results of this research can be used by the head of the accounting study program in achieving superior accreditation based on IAPS 4.0, namely by utilizing the role of intellectual capital in developing innovation and performance. Originality/value: The originality of this research is to explore the intellectual capital component associated with the innovation component and the performance component of the IAPS 4.0-based accounting study program. This research also explores basic theories such as role theory, human capital theory, and the resources-based theory. 
The Effects of Emotional Intelligence, Self-Efficacy, and Online Learning on College Stress, with Motivation as an Intervening Variable (Study on Accounting Study Program Students at Muhammadiyah University of Sidoarjo) Cynthia Tamara Surya; Sigit Hermawan; Nurasik Nurasik; Ruci Arizanda Rahayu
Jurnal Riset Akuntansi Terpadu Vol 16, No 2 (2023)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v16i2.19300

Abstract

Investigating the direct effects of emotional intelligence, self-efficacy, and online learning on accounting students' college stress. It also seeks to understand the role indirectly through motivation as an intervening variable in this relationship. This study uses a quantitative methodology and uses primary data. Respondents are given questionnaires to complete to collect data. This study population consisted of accounting students from the 2018 academic year. Probability sampling with simple random sampling is used as the sampling technique. The research sample, which was determined by the Slovin formula, consisted of 149 participants from Sidoarjo’s Muhammadiyah University's Accounting Program. The structural equation model (SEM) approach to data analysis was applied, and the tool SmartPLS version 3.2.9 was used. Data analysis is done using the stages of the outer and inner models. According to the study's findings, emotional intelligence and self-efficacy have no discernible influence on college stress. On the other hand, college stress is significantly impacted by motivation and online learning. Emotional intelligence, self-efficacy, and online learning also have a big impact on motivation. It has been demonstrated to attenuate the effects of emotional intelligence, self-efficacy, and online learning on college stress.
INTEGRASI INTELLECTUAL CAPITAL DAN KNOWLEDGE MANAGEMENT UNTUK MENINGKATKAN KINERJA PERUSAHAAN FARMASI Sigit Hermawan; Wiwit Hariyanto; Sumartik Sumartik
Jurnal Akuntansi Multiparadigma Vol 6, No 3 (2015): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1000.281 KB) | DOI: 10.18202/jamal.2015.12.6031

Abstract

Abstrak: Integrasi Intellectual Capital dan Knowledge Management serta Dampaknya pada Kinerja Bisnis Perusahaan Farmasi. Tujuan penelitian ini adalah menguji pengaruh integrasi Intellectual Capital (IC) dan Knowledge Management (KM) terhadap kinerja bisnis perusahaan farmasi di Jawa Timur. Penelitian ini termasuk explanatory research dengan menggunakan 44 manajer keuangan dan akuntansi perusahaan farmasi di Jawa Timur sebagai responden. Variabel-variabel yang digunakan dalam penelitian ini adalah human capital (HC), structural capital (SC), relational capital (RC), knowledge management (KM) enablers, knowledge management (KM) process, dan business performance (BP). Hasil penelitian menunjukkan bahwa integrasi IC dan KM dapat dilakukan baik secara parsial maupun simultan dan terbukti berpengaruh pada kinerja bisnis perusahaan farmasi di Jawa Timur.   Abstract: Integration of Intellectual Capital and Knowledge Management and its Impact on Business Performance Pharmaceutical. The purpose of this study was to examine the effect of the integration of Intellectual Capital (IC) and Knowledge Management (KM) on the performance of the pharmaceutical company's business in East Java. This study included an explanatory research using finance and accounting manager 44 pharmaceutical companies in East Java as the respondent. The variables used in this study is human capital (HC), structural capital (SC), relational capital (RC), knowledge management (KM) enablers, knowledge management (KM) process and business performance (BP). The results stated that integration of IC and KM can be done either partially or simultaneously and proven effect on the business performance of pharmaceutical companies in East Java .
PRAKTIK KOTOR BISNIS INDUSTRI FARMASI DALAM BINGKAI INTELLECTUAL CAPITAL DAN TELEOLOGY THEORY Sigit Hermawan
Jurnal Akuntansi Multiparadigma Vol 4, No 1 (2013): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (513.268 KB) | DOI: 10.18202/jamal.2013.04.7181

Abstract

Abstract: Dirty Practice of Pharmaceutical Industry in The Frame of Intellectual Capital and Teleology Theory. The aim of study is to explore ‘dirty’ business practice of pharmaceutical industry in Indonesia. The result shows that there were bad practices there, ranging from nonconforming raw material selection, illegal medicine ingredient, keeping of rejected and destroyed products and misapropriation of herbal medicine that contained chemicals material. The ethical violation also occurred in products marketing by engaging collaboration or ‘private’ contract with doctors, hospitals and drugstores. In the frame of IC, those practices show that the empowerment of IC are not implemented appropriately. Meanwhile, based on teleology theory, those dirty operations were included in ethical egoism that should be changed into utilitarianism behavior.Abstrak: Praktik Kotor Bisnis Industri Farmasi dalam Bingkai Intellectual Capital dan Teleology Theory. Tujuan penelitian ini adalah untuk menggali praktik kotor bisnis industri farmasi Indonesia. Hasil penelitian menunjukkan bahwa terdapat praktik kotor di sana. Bentuknya terentang mulai dari pemilihan bahan baku tak sesuai, permainan komposisi obat, penyimpanan produk rusak dan afkir hingga penyalahgunaan obat herbal yang disisipkan bahan kimia. Pelanggaran etika juga terjadi pada pemasaran obat yakni dengan melakukan kerjasama atau kontrak pribadi penjualan obat tertentu dengan dokter, rumah sakit dan apotek. Praktik-praktik seperti ini dalam tinjauan Intelectual Capital menunjukkan adanya pengelolaan dan pemberdayaan IC yang tidak benar. Berdasar tinjauan teleology theory, praktik tersebut termasuk dalam perilaku egoisme etis yang harus diubah menjadi perilaku utilitarianisme.
Unlocking Firm Value Indonesia's Intellectual Capital Triumphs, Risk Management Falters: Membuka Nilai Perusahaan Modal Intelektual Indonesia Berjaya, Manajemen Risiko Terganjal Masruroh, Dewi; Sigit Hermawan
Indonesian Journal of Law and Economics Review Vol. 19 No. 2 (2024): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i2.1084

Abstract

This study examines the impact of Intellectual Capital Disclosure (ICD) and Enterprise Risk Management Disclosure (ERMD) on the value of mining companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021, with financial performance as an intervening variable. Using purposive sampling, data from 12 companies were analyzed with SPSS 26. The results show that ICD positively affects both firm value and financial performance, while ERMD negatively impacts both. Financial performance enhances firm value but does not mediate the ICD-firm value relationship; it does mediate the ERMD-firm value relationship. These findings highlight the importance of ICD for improving firm performance and value, suggesting areas for future research to extend the study period and include more variables. Highlight: ICD Impact: ICD significantly boosts firm value and financial performance. ERMD Effect: ERMD negatively influences firm value and financial performance. Financial Mediation: Financial performance mediates ERMD-firm value but not ICD-firm value. Keywoard: Intellectual Capital Disclosure, Enterprise Risk Management, Financial Performance, Firm Value, Mining Companies
Cinta Uang, Machiavellianisme, dan Sensitivitas Etis dalam Persepsi Etis Mahasiswa Akuntansi Khasanah Ikhmah; Sigit Hermawan
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 4 No. 1 (2024): June
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v4i1.1707

Abstract

Studi ini menyelidiki dampak cinta akan uang, Machiavellianisme, dan sensitivitas etis terhadap persepsi etis mahasiswa akuntansi di Universitas Muhammadiyah Sidoarjo. Dengan pendekatan kuantitatif, data dikumpulkan dari 150 mahasiswa akuntansi melalui purposive sampling. Analisis regresi linear berganda digunakan untuk menganalisis data, dengan pengujian hipotesis dilakukan menggunakan SPSS versi 25. Hasil menunjukkan bahwa cinta akan uang secara signifikan memengaruhi persepsi etis mahasiswa akuntansi, sementara Machiavellianisme tidak. Namun, sensitivitas etis menunjukkan efek signifikan terhadap persepsi etis. Penelitian ini mengisi kesenjangan dalam pemahaman tentang bagaimana karakteristik individu membentuk persepsi etis di kalangan mahasiswa akuntansi, dengan implikasi bagi dunia akademis dan praktik profesional dalam etika akuntansi.
EFFECT OF E-PROCUREMENT, INTERNAL CONTROL EFFECTIVENESS, GOOD GOVERNANCE, ON FRAUD PREVENTION WITH ORGANIZATIONAL ETHICAL CULTURE AS MODERATING VARIABLE (STUDY ON LOCAL GOVERNMENT IN EAST JAVA PROVINCE) Dina Ayu Putri; Sarwenda Biduri; Sigit Hermawan; Wiwit Hariyanto
International Journal of Economic Integration and Regional Competitiveness Vol. 1 No. 4 (2024): International Journal of Economic Integration and Regional Competitiveness
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijeirc.v1i4.75

Abstract

This study proves and analyzes the influence of each e-procurement, the effectivity of internal control, and good governance on fraud prevention with the organization's ethical culture as a moderation variable. This study used the ULP Working Group (Procurement Service Unit Working Group) in the Sidoarjo Regency Government, Pasuruan Regency, and Pasuruan City as its population, comprising 66 people. Samples were selected using the random sampling method. This study used a quantitative approach with research data collected using a Likert scale and tested using smartPLS partial last square program data processing. The calculation results show that e-procurement, effectivity internal control, and good governance directly influence fraud prevention. Other results also show that e-procurement, effectivity internal control, and good governance indirectly influence fraud prevention, which is influenced by another variable, namely the organization's ethical culture
Co-Authors Abdul Roziq Fanshury Afiyah Nurul Maf’ulah Agustina, Eura Kurnia Ahmad Qomarudin Aisha Hanif Akbar, Zoramchev Akhmal Mulyadi Ali Maskur Amalia, Dina Ananda Nur Amalia, Nadhifah Hikma Adi Amelia Nugraha Dini Amelia Nugraha Dini Andari, Miranda Putrin Anggun Amalia, Anggun Anis Masrifah Arifin, Mochamd Djainul Arista, Sintha Wahyu Ariyani, Anita Ariyanti, Islamiya Azel Raoul Reginald, Azel Raoul Bayu Wardhana Bellina Reggita Candrawati, Clarisa Ika Chandra Pratama Rulidha Cicik Suciati Cindi Dwianti Roswita Cintya Devi Retno Ardianti Clarisa Ika Candrawati Cut Ami Rahmah Cynthia Tamara Surya D, Yuli Setyawati Dessy Kartika Yudityawati Detak Prapanca Dewi Andriani Dewi Komala Sari Dewi Kurnia Sari Diah Yuliastri Diah Yuliastri Dian Berkah Dian Novita Sari, Dian Novita Diana Kartika Pramodha Wardhani Diana Septy Mega Altino Dina Ayu Putri Dina Rofita Dinda Putri Kusuma Wardani Dini, Amelia Nugraha Duwi Rahayu Duwi Rahayu Dwi Anjani Dwi Auliyah Eka Putri Sayekti Eka, Bryan Elsaviyanto, Yumna Almnas Emmira iffat Endra Wahyu Nindiyah Endra Wahyu Ningdia Endra Wahyu Ningdiyah Eny Maryanti Eny Maryati Erva Rudianti Ety Nur Zunaida Ety Nur Zunaida, Ety Nur Eva Eva Fachrudin Arozy Fadilla Rahmawati Fadiyah, Nur Laily Fahruddin, A'rasy Fanshury, Abdul Roziq Fauzan, Risqi Rachmadi Febyola, Caesar Fernanda, Erfina Fibriani Awalia Ramadhani Fierda Lestari Sarpangga Putri Fifi Khumairo Firdaus, Arsy Maulana Firna Septyaningrum Fita Fitria Lestariana Fitri Indah Wahyu Ning Tyas Fitri Wulandari Fitriah Sukandar Habibie, Muhammad Yusuf Hadiah Fitriyah Hadiah Fitriyah Hadiah Fitriyah Hadyan Caesar Ahmargatu Hariati, Eby Amelia Herby Ernanto Idayati, Farida Iffah Qonitah Ihza M, Yusril Imelda Dian Rahmawati Indah Dwi Lestari Irwan Alnarus Kautsar Islamiyah, Maya Adillah Jamaludin Jamaludin Jihan Fadhila Junjunan, M Ilyas Kharisma, Risky Ageng Khasanah Ikhmah Kristika, Intan Dharma Lina Rahma Wati Liswatul Khasanah Lukman Hudi Lusi Andriyani M Ilyas Junjunan Maf’ulah, Afiyah Nurul Mariya Ulfa Maryati, Eny Masjhur, Ahmad Masrifah, Anis Masruroh, Dewi Masyita, Siti Maulidia Dewi Azhari Maya Diah Nirwana Mayang Novita Sari Mirza Chusnainy Mokh Irwanto Mudji Astuti Muhammad Fatihul Iman Muhammad Nasih Muhammad Saleh Muhammad, Nur Sa'adah MULYADI Mulyadi Mulyadi Murdaningsih, Sri Rahayu Nadia Nurifayza Sufiyanti Nasih, Muhammad Nengtyas, Yunita Multi Nihlatul Qudus Sukma Nirwana Niko Fediyanto Nilam Sari Ningsih, Nur Ayu Setia Ninik Khuzaimah Nourma Ninil Alfariza Nur Amalina Nisfa Salisa Nur Azizah nur diana Nur Ravita Hanun Nurasik Nurasik Nurasik Nurasik Nurasik Nurasik Nurul Fauziah Nurul Yaqin Otto Masyad Susanto Prasetyo Utomo Qonitah, Iffah raditya koesdijarto putra Rahmadhani, Ali Zainuri Rahmawati A., Silviana ranny buggy wahyu Ratna Nugraheni Ratna Nugraheni Restu Widya Rini Restu Widya Rini, Restu Widya Ridho Dwiki Dharmawan Rifdah Abadiyah Rifdah Abdiyah Rita Ambarwati Rita Ambarwati Sukmono Rizka Aulia Ferisanti Rochani, Oktavia Siti Rochman, Muhamad Alif Aulia Rochman, Saiful Rodiyah, Ainur Ruci Arizanda Rahayu Ruci Arizanda Rahayu Ruci Arizanda Rahayu Sabillah, Natasya Safitri, Lia Saiful Ukamah Salsa Billa Rahma Imania Sari, Lilin Nur Indah Sarwenda Biduri Septiawan, Fahrizal Setiyawati, Yuli Setiyono, Wisnu Panggah Setyawardani, Lydia Shinta Didin Hari Mariana Shofiya, Lailatus Sholikhah, Alfiyatus Sintha Wahyu Arista Siti Fatimah Sri Wahyuni Sriwahyuni, Diana Sriyono Sriyono Sriyono Sriyono Sriyono Sriyono Sriyono Suciati , Cicik Sumartik Sumartik Supardi Supardi Supardi Supardi Susanto, Otto Masyad Sutrisno Sutrisno Tri Yuda Lesmana Udik Arif Muzaiyyin Ulhaq, Syafa Vania Ulum, Zatul Karamah Ahmad Baharul Ummy Imaniar Mardiyanti Ummy Imaniar Mardiyanti, Ummy Imaniar UTOMO, PRASETYO Valerina stasia putri vinsa adi laksana Wardani, Shintya Wati, Deby Fatmah Wati, Lina Rahma Wika Nurlia Winanti Ita Aflakhah Wisnu P Setiyono Wiwit Hariyanto Wiwit Hariyanto Wiwit Hariyanto Wiwit Hariyanto Wulandari, Indah Apriliana Sari Yuli Setiyawati