Article Per Year (5 Year)
p-Index From 2021 - 2026
20.842
P-Index
This Author published in this journals
All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Manajemen 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) EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Benefit: Jurnal Manajemen dan Bisnis 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 Jurnal Organisasi Dan Manajemen Muhammadiyah International Journal of Economics and Business SENTRALISASI Owner : Riset dan Jurnal Akuntansi JURNAL MANAJEMEN (EDISI ELEKTRONIK) International Journal of Social Science and Business JABE (Journal of Applied Business and Economic) Istinbath: Jurnal Hukum dan Ekonomi Islam Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat 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) Jurnal Abdimas Madani dan Lestari (JAMALI) JASF (Journal of Accounting and Strategic Finance) International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Jurnal Ilmu Komunikasi 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) 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) NUSANTARA: Jurnal Pengabdian Kepada Masyarakat 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) SAGA: Journal of Technology and Information Systems Indonesian Journal of Sustainability Accounting and Management Abdimas Mandalika Journal of Culture Accounting and Auditing Innovative Technologica: Methodical Research Journal International Journal Multidisciplinary Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi Jurnal Pemberdayaan Ekonomi dan Masyarakat Journal of Economics and Economic Policy Frontiers in Research Journal IECON: International Economics and Business Conference Jurnal Akuntansi Jurnal Pengabdian Masyarakat Manage Proceeding of International Conference on Social Science and Humanity International Journal of Business, Law and Political Science Jurnal Ilmiah Akuntansi dan Bisnis Open Access DRIVERset Aktsar: Jurnal Akuntansi Syariah Academia Open Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review International Journal of Economic Integration and Regional Competitiveness Journal of Artificial Intelligence and Digital Economy Journal of Accounting and Business Education
Sigit Hermawan
Jurusan Akuntansi, Universitas Muhammadiyah Sidoarjo, Indonesia Jalan Mojopahit No. 666 B Sidoarjo, Jawa Timur.
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering 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 Nursing Physics Public Health Social Sciences Other

Published : 192 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 192 Documents
Search

 13   14   15   16   17 
Money, Gender, and Self-Efficacy: Ethical Perceptions of Accounting Students: Uang, Gender, dan Diri Sendiri: Persepsi Etika Mahasiswa Akuntansi Jihan Fadhila; Sigit Hermawan
Academia Open Vol. 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.7.2022.3284

Abstract

This study aimed to investigate the impact of love of money, gender, and socio-economic status on the ethical perceptions of accounting students, while considering self-efficacy as an intervening variable. A quantitative approach was adopted, and a total of 134 respondents from Muhammadiyah University of Sidoarjo were selected using a stratified random sampling method. Structural Equation Modeling (SEM) based on Variance - PLS was utilized for hypothesis analysis. The findings revealed that love of money did not significantly affect ethical perceptions, whereas gender and socio-economic status exhibited significant effects. Furthermore, self-efficacy was found to significantly influence ethical perceptions, acting as a mediator between love of money and ethical perceptions, as well as socio-economic status and ethical perceptions. However, gender did not have a direct or significant effect on self-efficacy. These results contribute to the understanding of factors influencing ethical perceptions among accounting students and highlight the importance of considering self-efficacy as a mechanism through which love of money and socio-economic status affect ethical decision-making. Highlights: The role of self-efficacy: Self-efficacy plays a significant mediating role in the relationship between love of money, socio-economic status, and ethical perceptions of accounting students. Gender differences in ethical perceptions: Gender was found to have a notable impact on the ethical perceptions of accounting students, indicating the need for further exploration of gender-related factors influencing ethical decision-making. Socio-economic status and ethical perceptions: The study highlights the influence of socio-economic status on the ethical perceptions of accounting students, emphasizing the importance of considering socio-economic factors in ethical education and training for future accountants. Keywords: Love of Money, Gender, Socio-Economic Status, Ethical Perceptions, Self-Efficacy
SAK-ETAP's Impact on Financial Reports in Batik SMEs, Sidoarjo Regency: Dampak Implementasi Akuntansi Berbasis SAK-ETAP pada Laporan Keuangan UKM Batik Tulis di Kabupaten Sidoarjo. Fibriani Awalia Ramadhani; Sigit Hermawan
Academia Open Vol. 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.7.2022.3422

Abstract

The problem that is often faced by SMEs is the lack of knowledge in making financial reports due to a lack of knowledge about accounting science. In addition, SMEs have limited time in making financial reports. Therefore, SMEs need to know the financial statements based on SAK ETAP. So that they can record business transactions with financial statements. Starting from journals, ledgers, income statements and balance sheets. The purpose of this study was to find out how the implementation of accounting based on SAK-ETAP on the quality of financial reports in small and medium-sized Batik Tulis in Sidoarjo. The object of this research is UKM Batik Tulis Jetis Sidoarjo. Researchers conducted observations and interviews with batik SME actors to identify the financial statements of SMEs. Test the validity of the data using a triangulation test. Technical analysis of the data uses four stages, namely data collection, data extraction, data display, and conclusion drawing. Based on interviews with SMEs making batik in Sidoarjo, no one has yet implemented SAK ETAP for their business financial records. On average they only record transactions that occur, without making financial statements. Highlights: Lack of accounting knowledge: SMEs face challenges in making financial reports due to a lack of understanding of accounting principles. Limited time: SMEs often struggle to allocate sufficient time for creating financial reports amidst their other business responsibilities. Implementation gap: The research highlights that the SMEs in the batik industry in Sidoarjo have not yet adopted SAK ETAP for their financial records, focusing only on recording transactions without producing comprehensive financial statements. Keywords: SMEs, financial reports, SAK ETAP, batik industry
Understanding Introductory Accounting: Locus, Emotion, Learning, and Interest Nexus: Menggali Nexus Locus of Control, Emotional Intelligence, Proses Pembelajaran, dan Minat Belajar: Studi Kuantitatif tentang Pemahaman Mata Kuliah Akuntansi Dasar. Dwi Auliyah; Sigit Hermawan
Academia Open Vol. 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.7.2022.3467

Abstract

This study investigates the influence of locus of control, emotional intelligence, and the learning process on the understanding of introductory accounting courses, while also exploring the moderating role of interest in learning. A nonprobability purposive sampling method was employed to gather responses from 131 accounting students enrolled in the fourth semester of 2019 at Muhammadiyah University of Sidoarjo. The collected data was analyzed using a data quality test and Moderated Analysis Regression (MRA) with SPSS version 18 for Windows. The findings reveal that locus of control, emotional intelligence, and the learning process positively and significantly affect the understanding of introductory accounting courses. However, interest in learning was found to have no moderating effect on the influence of locus of control or emotional intelligence, while it did moderate the influence of the learning process. These findings contribute to the understanding of the factors impacting the comprehension of introductory accounting courses, emphasizing the importance of locus of control, emotional intelligence, and the learning process, as well as the role of interest in learning in the educational context. Highlights: The study examines the impact of locus of control, emotional intelligence, and the learning process on understanding introductory accounting courses. It investigates whether interest in learning moderates the relationship between these factors and comprehension of the subject. The findings highlight the significance of locus of control, emotional intelligence, and the learning process in enhancing the understanding of introductory accounting courses, emphasizing the role of interest in learning as a moderator. Keywords: Locus of Control, Emotional Intelligence, Learning Process, Interest in Learning, Introductory Accounting Courses.
Fintech Adoption for SME Development: Perceived Usefulness and Ease of Use: Pengaruh Persepsi Kebermanfaatan dan Kemudahan Penggunaan terhadap Adopsi Fintech untuk Pengembangan UMKM: Bukti dari Sidoarjo Fitriah Sukandar; Sigit Hermawan
Academia Open Vol. 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.7.2022.3469

Abstract

This study examines the impact of perceived usefulness and ease of use on the adoption of financial technology (fintech) for the advancement of small and medium enterprises (SMEs) in Sidoarjo. Employing a purposive sampling technique, data was collected from 100 respondents using primary sources. Multiple linear regression analysis was conducted with SPSS 25 to analyze the data. The findings reveal that perceived usefulness significantly influences fintech adoption, while the perception of ease of use also plays a significant role. These results underscore the importance of enhancing the perceived value and ease of utilization of fintech solutions in promoting their adoption among SMEs. The study's implications emphasize the need for policymakers, financial institutions, and technology providers to focus on designing user-friendly fintech platforms and enhancing their perceived value to foster SME development and growth. Highlights: Fintech adoption drives SME development: This study examines the impact of perceived usefulness and ease of use on the adoption of financial technology (fintech) by small and medium enterprises (SMEs). It explores how fintech adoption can contribute to the growth and development of SMEs. Perceived usefulness influences fintech adoption: The findings indicate that SMEs are more likely to adopt fintech when they perceive it as beneficial. Understanding the perceived usefulness of fintech solutions is crucial for encouraging their adoption and potential benefits for SMEs. Ease of use facilitates fintech adoption: The study reveals that the perception of ease of use has a positive impact on fintech adoption. Enhancing the user-friendliness of fintech solutions can play a significant role in increasing their adoption rates among SMEs, enabling them to leverage the benefits of digital financial services. Keywords: Fintech adoption, SME development, Perceived usefulness, Ease of use, Sidoarjo
Accounting Conservatism, Capital Intensity, Financial Distress, and Tax Avoidance in Manufacturing: Konservatisme Akuntansi, Intensitas Modal, Kesulitan Keuangan, dan Penghindaran Pajak pada Perusahaan Manufaktur Erva Rudianti; Sigit Hermawan
Academia Open Vol. 8 No. 1 (2023): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.8.2023.3643

Abstract

This research aims to analyze the influence of accounting conservatism, capital intensity, and financial distress on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2019. The sample consists of 44 observations obtained through purposive sampling. Multiple regression analysis is used to examine the effect of each variable on tax avoidance. The empirical results reveal that capital intensity and financial distress have a significant impact on tax avoidance, while accounting conservatism does not. This study contributes to the existing literature on tax avoidance and supports previous research conducted in this area. It provides insights into the factors influencing tax avoidance behavior in manufacturing companies, offering implications for policymakers, regulators, and practitioners in enhancing tax compliance and corporate governance practices. Highlights: Determinants of tax avoidance: Investigating the influence of accounting conservatism, capital intensity, and financial distress on tax avoidance behavior in manufacturing companies. Empirical analysis: Examining the significance of these variables through multiple regression analysis to understand their impact on tax avoidance. Implications for taxation and corporate governance: Providing insights for policymakers, regulators, and practitioners to enhance tax compliance and corporate governance practices in manufacturing companies, based on the findings related to tax avoidance determinants. Keywords: accounting conservatism, capital intensity, financial distress, tax avoidance, manufacturing companies
Internet Reporting Timeliness: Influential Factors in Indonesian Listed Companies: Kecepatan Pelaporan Keuangan di Internet: Faktor-Faktor Penentu pada Perusahaan Terdaftar di Indonesia Hadyan Caesar Ahmargatu; Sigit Hermawan
Academia Open Vol. 8 No. 1 (2023): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.8.2023.4136

Abstract

This research investigates the factors influencing the timeliness of financial reporting on the internet by examining a sample of 70 annual reports from 12 companies listed in the Indonesian Stock Exchange (IDX) over a period of 5 years. The study considers various company characteristics, such as profit margin, return on assets, return on equity, earnings per share, liquidity, and debt to assets ratio, and analyzes their impact on reporting timeliness. The results indicate that these company characteristics significantly affect the timeliness of reporting on the internet, except for the variables of Return On Investment and Debt To Equity Ratio. Furthermore, the study examines the influence of corporate governance, specifically the board of directors and the board of commissioners, on reporting timeliness. The findings reveal that the board of directors has a significant effect on timeliness, whereas the board of commissioners does not. However, firm size is not found to have an impact on reporting timeliness. These results contribute to the understanding of factors shaping financial reporting practices in the internet era and have implications for businesses, investors, and regulatory bodies in enhancing the efficiency and transparency of financial information dissemination. Highlights: The study investigates factors influencing the timeliness of financial reporting on the internet. Company characteristics significantly affect reporting timeliness, except for Return On Investment and Debt To Equity Ratio. The board of directors has a significant impact on reporting timeliness, while the board of commissioners does not. Keywords: Internet reporting, Financial reporting, Timeliness, Indonesian listed companies, Factors
Firm Size Drives Value in Indonesian Pharma, Intellectual Capital and Leverage : Ukuran Perusahaan Mendorong Nilai Perusahaan Farmasi Indonesia, Modal Intelektual dan Leverage Eby Amelia Hariati; Sigit Hermawan
Academia Open Vol. 9 No. 1 (2024): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.9.2024.8231

Abstract

This study analyzes how Intellectual Capital, Leverage, and Firm Size influence the value of pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2021. Using numerical and secondary data analysis of 60 data points, the findings reveal that Firm Size significantly impacts company value, while Intellectual Capital and Leverage do not. Conducted with SPSS analysis, the results suggest that stakeholders should focus on Firm Size when evaluating pharmaceutical companies. The study is limited to the pharmaceutical sector and the 2016-2021 period, indicating a need for further research across different sectors and timeframes. Highlights: Firm Size Impact: Firm Size significantly influences pharmaceutical company value. Insignificant Factors: Intellectual Capital and Leverage do not affect company value. Future Research: Explore other sectors and timeframes for broader insights. Keywords: Intellectual Capital, Leverage, Firm Size, Pharmaceutical Companies, IDX
Revolutionizing Tax Compliance Through Attitudes and Knowledge Worldwide: Merevolusi Kepatuhan Pajak Melalui Sikap dan Pengetahuan di Seluruh Dunia Shintya Wardani; Sigit Hermawan
Academia Open Vol. 9 No. 2 (2024): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.9.2024.8668

Abstract

This study investigates the factors influencing individual taxpayer compliance at the South Sidoarjo Pratama Tax Office in Indonesia. Utilizing data from 75 respondents collected through questionnaires, the research examines the impact of attitudes, subjective norms, behavioral controls, and tax knowledge on compliance. Results indicate that attitudes and tax knowledge significantly influence compliance, while subjective norms and behavioral controls show no significant effect. These findings underscore the importance of fostering positive attitudes and enhancing tax knowledge to improve compliance among individual taxpayers. However, strategies targeting subjective norms and behavioral controls may require further exploration. Policymakers can utilize these insights to tailor interventions aimed at enhancing tax compliance, particularly in local tax offices like the South Sidoarjo Pratama Tax Office. Highlight: Attitudes Drive Compliance: Positive perceptions significantly influence individual taxpayer compliance. Knowledge Enhances Compliance: Understanding tax regulations fosters better compliance. Policy Tailoring for Compliance: Insights aid policymakers in designing effective compliance strategies. Keyword: Tax compliance, Attitudes, Subjective norms, Behavioral controls, Tax knowledge
Integrating Comprehensive Intellectual Capital Management and Social Entrepreneurship : An Interpretive Accounting Research Sigit Hermawan; Eny Maryanti; Prasetyo Utomo
Jurnal Ilmiah Akuntansi dan Bisnis Vol. 20 No. 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2025.v20.i01.p01

Abstract

The substantial potential of zakat, infaq, and sadaqah (ZIS) funds in Indonesia necessitates the involvement of high-performing institutions dedicated to managing these resources, referred to here as amil zakat or ZIS institutions, to ensure their effective utilization. This study seeks to develop a strategic framework for advancing ZIS institutions by leveraging Comprehensive Intellectual Capital Management (CICM) and social entrepreneurship. Data for the study were gathered through in-depth interviews, focus group discussions, documentation, and observation. Findings indicate that ZIS institutions can be strengthened by integrating three key forms of capital: human, structural, and relational. Among these, human capital emerged as the primary driver of institutional development within the Indonesian context. The level of CICM implementation, however, requires alignment with the available resources of each ZIS institution to optimize its impact. Furthermore, social entrepreneurship not only contributes to the development of ZIS institutions but also aligns with the resource-based theory by enhancing institutional adaptability and sustainability. Keywords: comprehensive intellectual capital management, strategic management accounting, social entrepreneurship
Integrating Comprehensive Intellectual Capital Management and Social Entrepreneurship : An Interpretive Accounting Research Sigit Hermawan; Eny Maryanti; Prasetyo Utomo
Jurnal Ilmiah Akuntansi dan Bisnis Vol. 20 No. 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2025.v20.i01.p01

Abstract

The substantial potential of zakat, infaq, and sadaqah (ZIS) funds in Indonesia necessitates the involvement of high-performing institutions dedicated to managing these resources, referred to here as amil zakat or ZIS institutions, to ensure their effective utilization. This study seeks to develop a strategic framework for advancing ZIS institutions by leveraging Comprehensive Intellectual Capital Management (CICM) and social entrepreneurship. Data for the study were gathered through in-depth interviews, focus group discussions, documentation, and observation. Findings indicate that ZIS institutions can be strengthened by integrating three key forms of capital: human, structural, and relational. Among these, human capital emerged as the primary driver of institutional development within the Indonesian context. The level of CICM implementation, however, requires alignment with the available resources of each ZIS institution to optimize its impact. Furthermore, social entrepreneurship not only contributes to the development of ZIS institutions but also aligns with the resource-based theory by enhancing institutional adaptability and sustainability. Keywords: comprehensive intellectual capital management, strategic management accounting, social entrepreneurship
Co-Authors A'rasy Fahruddin Abdul Roziq Fanshury Afiyah Nurul Maf’ulah Agustina Santi Agustina, Eura Kurnia Ahmad Qomarudin Ahmad, Aufa Ahmita Dwi Gitania Ainun Mala Nabila Ainur Rodiyah Aisha Hanif Akbar, Zoramchev Akhmal Mulyadi Ali Maskur Ali Zainuri Rahmadhani Amalia, Nadhifah Hikma Adi Amalia, Rezza Dwi Amara Putri D.U Amelia Nugraha Dini Amelia Nugraha Dini Amirah Najchan Hibah Andari, Miranda Putrin Anggun Amalia, Anggun Anis Masrifah Arifin, Mochamd Djainul Arista, Sintha Wahyu Ariyani, Anita Ariyanti, Islamiya Arsy Maulana Firdaus Ayu Stya Ningrum Azel Raoul Reginald, Azel Raoul Bellina Reggita Benedictus Dimas Cahyo Priastono Bryan Eka Chandra Pratama Rulidha Cicik Suciati Cicik Suciati Cindi Dwianti Roswita Cintya Devi Retno Ardianti Clarisa Ika Candrawati Cut Ami Rahmah Cynthia Tamara Surya D, Yuli Setyawati Damayanti, Dia Deby Fatmah Wati Dessy Kartika Yudityawati Detak Prapanca Dewi Andriani Dewi Komala Sari Dewi Kurnia Sari Dhea Wulan Arianti Diah Yuliastri Diah Yuliastri Dian Berkah Dian Novita Sari, Dian Novita Diana Kartika Pramodha Wardhani Diana Retno Furi Diana Septy Mega Altino Dias Erwanda Dina Ananda Nur Amalia Dina Arumalaita Dina Ayu Putri Dina Rofita Dinda Putri Kusuma Wardani Dini, Amelia Nugraha Duwi Rahayu Dwi Anjani Dwi Auliyah Dwi Maya Rahmawati Eby Amelia Hariati Eka Putri Sayekti Eka, Bryan Eko Satriyo Hadi Nata Emmira iffat Endra Wahyu Nindiyah Endra Wahyu Ningdia Endra Wahyu Ningdiyah Eny Maryanti Eny Maryati Eny Maryati Erva Rudianti Ety Nur Zunaida Ety Nur Zunaida, Ety Nur Eva Eva Fachrudin Arozy Fadilla Rahmawati Fadiyah, Nur Laily Faiza , Nur Hidayatul Fanshury, Abdul Roziq Fauzan, Risqi Rachmadi Febyola, Caesar Fernanda, Erfina Fibriani Awalia Ramadhani Fierda Lestari Sarpangga Putri Fifi Khumairo Firdaus, Arsy Maulana Firman Alfarisi Firna Septyaningrum Fita Fitria Lestariana Fitri Indah Wahyu Ning Tyas Fitri Wulandari Fitria Firdiani Fitriah Sukandar Galang Amrulloh Hadiah Fitriyah Hadyan Caesar Ahmargatu Hariati, Eby Amelia Herby Ernanto Herman Ernandi Idayati, Farida Iffah Qonitah Ihza M, Yusril Imelda Dian Rahmawati Indah Dwi Lestari Inggit Marodiyah Irwan Alnarus Kautsar Islamiyah, Maya Adillah Jamaludin Jamaludin Jihan Fadhila Junjunan, M Ilyas Kharisma, Risky Ageng Khasanah Ikhmah Kristika, Intan Dharma Lia Safitri Lina Rahma Wati Lintang Pratama Putra Andika Liswatul Khasanah Lukman Hudi Lusi Andriyani Lusi Rahmawati Rahmawati Lydia Setyawardani M Ilyas Junjunan M. Farid Hilmi Najim Maf’ulah, Afiyah Nurul Mariya Ulfa Marsya Royani Jannah Maryati, Eny Masjhur, Ahmad Masrifah, Anis Masruroh, Dewi Masyita, Siti Maulidia Dewi Azhari Maya Diah Nirwana Mayang Novita Sari Mazin Daffa Miranda, Wiji Amelia Mirza Chusnainy Mokh Irwanto Mudji Astuti Muhammad Fatihul Iman Muhammad Nasih Muhammad Ridwan Muhammad Saleh Muhammad Yusuf Habibie Muhammad Zaidan Taftazani Muhammad, Nur Sa'adah MULYADI Mulyadi Mulyadi Mulyadi Mulyadi Murdaningsih, Sri Rahayu Muslichah Erma Widiana Nadia Nurifayza Sufiyanti Naila Najwa Kholidah 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 Azizah nur diana Nur Kholidah Nur Ravita Hanun Nurasik Nurasik Nurasik Nurasik Nurasik Nurasik Nurul Fauziah Nurul Yaqin Otto Masyad Susanto Prasetyo Utomo Prasetyo Utomo Prasetyo Utomo Prasetyo Utomo Putri, Arida Maulidia raditya koesdijarto putra Rafli, Much Rahmawati A., Silviana Rangga Mahesa ranny buggy wahyu Ratna Nugraheni Restu Widya Rini Restu Widya Rini, Restu Widya Reza Dwi Juniar Ridho Dwiki Dharmawan Rifdah Abadiyah Rifdah Abdiyah Rita Ambarwati Rita Ambarwati Sukmono Rizka Aulia Ferisanti Rizza Nur Rahayu Rochani, Oktavia Siti Rochman, Muhamad Alif Aulia Rochman, Saiful Rohma Puji A Roudlotul Auwalina Ruci Arizanda Rahayu Ruci Arizanda Rahayu Ruci Arizanda Rahayu S Sriyono Sabillah, Natasya Saiful Ukamah Salsa Billa Rahma Imania Salsa Nabilah P.R Sari, Lilin Nur Indah Sarwenda Biduri Septiawan, Fahrizal Setiyawati, Yuli Setiyono, Wisnu Panggah Shinta Didin Hari Mariana Shintya Wardani Shofiya, Lailatus Sholikhah, Alfiyatus Silva Nur L.F Sintha Wahyu Arista Sintha Wahyu Arista Siti Anisatul Masulah Siti Fatimah Sri Wahyuni Sriwahyuni, Diana Sriyono Sriyono Sriyono Sriyono Sriyono Sriyono Steven Owen Purnawan Suciati , Cicik Sultan Akhsanuddin Adillah Sulton Kamal Mustofa Sumartik Supardi Supardi Supardi Supardi Surya Chandra Kusuma Susanto, Otto Masyad Sutrisno Sutrisno Syafa Vania Ulhaq Syarifa Ramadhani Nurbaya Syinja Faridya Anggreini Dwi Wirawan Tariq Tawfeeq Yousif Alabdullah Tri Yuda Lesmana Tsabit Arasyid Udik Arif Muzaiyyin Ulhaq, Syafa Vania Ummy Imaniar Mardiyanti Ummy Imaniar Mardiyanti, Ummy Imaniar UTOMO, PRASETYO Valerina stasia putri Vera Firdaus Very M, Mufti Rosyid vinsa adi laksana Wardani, Shintya Wardhana, Bayu Wati, Lina Rahma Wika Nurlia Wilda Maulidina Winanti Ita Aflakhah Wisnu P Setiyono Wiwit Hariyanto Wulandari, Indah Apriliana Sari Yuli Setiyawati Yulita Tri Arini Yumna Almnas Elsaviyanto Zatul Karamah Ahmad Baharul Ulum Zatul Karamah Ahmad Baharul Ulum