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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 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 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) 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 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 Proceeding of International Conference on Social Science and Humanity 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
Sigit Hermawan
Accounting Study Program, Faculty Of Business, Law And Social Sciences Muhammadiyah University Sidoarjo
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 Physics Public Health Social Sciences Other

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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
Work Resilience Based On Career Experience, Employee Wellbeing, And Organizational Support As An Implementation Of SDG’s No. 8: Decent Work And Economic Growth Rangga Mahesa; Sigit Hermawan; Vera Firdaus
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 4 (2025): Oktober
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i4.8371

Abstract

The electricity generation industry plays a vital role in supporting economic growth and ensuring a stable energy supply. PT PLN (Persero) PLTU Asam Asam is one of the coal-fired power plants contributing significantly to the national electricity grid. Given the operational challenges and the need for workforce resilience in this sector, this study aims to examine the influence of career experience, employee well-being, and organizational support on work resilience among employees at PLTU Asam Asam. This research adopts a quantitative approach using multiple linear regression analysis. Data were collected through questionnaires distributed to employees involved in operations, maintenance, and management. The findings indicate that career experience and employee well-being significantly impact work resilience, whereas organizational support has a weaker but still significant influence. The study highlights that employees with extensive career experience and high well-being levels tend to have better work resilience. Moreover, strong organizational support contributes to employees' ability to adapt and overcome workplace challenges. The study provides insights into human resource management practices in the energy sector, emphasizing the importance of career development programs, employee well-being initiatives, and organizational support systems in enhancing workforce resilience.
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.
Mewujudkan UMKM Berkinerja Tinggi melalui Diversifikasi Produk dan Branding pada UMKM Babakaran Raos untuk Mencapai SDG’s No. 8 Hariyanto, Wiwit; Hudi, Lukman; Hermawan, Sigit; Ahmad, Aufa; Miranda, Wiji Amelia
Abdimas Mandalika Vol 5, No 3 (2026): April
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/am.v5i3.38693

Abstract

Abstract:  Babakaran Raos MSME is a culinary business facing challenges in improving product quality, menu variety, and business competitiveness amidst increasingly fierce market competition. This Community Service (Abdimas) activity aims to create a quality MSME through product diversification strategies and strengthening business branding. The implementation method of the activity includes training and mentoring in the production of presto milkfish as a form of product diversification, business branding mentoring through improving visual identity and product packaging, and strengthening understanding of digital-based marketing. Abdimas activities are carried out in a participatory manner by prioritizing direct practice so that partners gain applicable experience in business development. The results of the activity show an increase in partner knowledge and skills in processing more varied, hygienic, and value-added products, as well as an increase in partner understanding of the importance of branding in building product image and appeal in the eyes of consumers. In addition, Babakaran Raos MSME has a diversified product, namely presto milkfish. This program is expected to be able to encourage the sustainability of Babakaran Raos MSME and become a model for MSME empowerment based on product quality improvement and branding strategies.Abstrak: UMKM Babakaran Raos merupakan usaha kuliner yang menghadapi tantangan dalam peningkatan kualitas produk, variasi menu, dan daya saing usaha di tengah persaingan pasar yang semakin ketat. Kegiatan Pengabdian kepada Masyarakat (Abdimas) ini bertujuan untuk mewujudkan UMKM yang berkualitas melalui strategi diversifikasi produk dan penguatan branding usaha. Metode pelaksanaan kegiatan meliputi pelatihan dan pendampingan produksi olahan bandeng presto sebagai bentuk diversifikasi produk, pendampingan branding usaha melalui perbaikan identitas visual dan kemasan produk, serta penguatan pemahaman pemasaran berbasis digital. Kegiatan Abdimas dilaksanakan secara partisipatif dengan mengedepankan praktik langsung agar mitra memperoleh pengalaman aplikatif dalam pengembangan usaha. Hasil kegiatan menunjukkan adanya peningkatan pengetahuan dan keterampilan mitra dalam mengolah produk yang lebih variatif, higienis, dan bernilai tambah, serta meningkatnya pemahaman mitra terhadap pentingnya branding dalam membangun citra dan daya tarik produk di mata konsumen. Selain itu, UMKM Babakaran Raos telah memiliki produk diversifikasi yakni bandeng presto. Program ini diharapkan mampu mendorong keberlanjutan UMKM Babakaran Raos serta menjadi model pemberdayaan UMKM berbasis peningkatan kualitas produk dan strategi branding.
Determinasi dan Respon Stakeholders Terhadap Kinerja Keuangan Pemerintah Daerah Hanun, Nur Ravita; Hermawan, Sigit; Prapanca, Detak
AKTSAR: Jurnal Akuntansi Syariah Vol 3, No 2 (2020)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v3i2.8098

Abstract

This study deals with local original income as a determinant of district/city finances in the Gerbang Kertosusilo (Gresik, Bangkalan, Mojokerto, Surabaya, Sidoarjo dan Lamongan) period 2014–2018 and know the responses of the Stakeholders. The research method used is the mix method research. The hypothesis in this study is to explain the influence of tax ratios, retribution ratios, BUMD profit ratios, and other valid income ratios simultaneously, partially and dominantly on the financial performance of regencies or cities in the Gerbang Kertosusilo. To test this hypothesis data analysis tools are used in the form of multiple linear regression. Besides this research also uses a qualitative approach where triangulation techniques will test data collected from interviews, observations and documentation. The results of this study, all variables significantly influence regional financial performance. The stakeholders also justified this. The Financial Performance of Regional Governments reflects the ability of regional heads in managing and maintaining their regions.
Co-Authors A'rasy Fahruddin Abdul Roziq Fanshury Afiyah Nurul Maf’ulah Agustina, Eura Kurnia Ahmad Qomarudin Ahmad, Aufa Ainun Mala Nabila Aisha Hanif Akbar, Zoramchev Akhmal Mulyadi Ali Maskur Ali Zainuri Rahmadhani 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 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 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 Dina Ananda Nur Amalia 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 Elsaviyanto, Yumna Almnas 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 Fitriah Sukandar Hadiah Fitriyah Hadyan Caesar Ahmargatu Hariati, Eby Amelia Herby Ernanto Idayati, Farida Iffah Qonitah 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 Lintang Pratama Putra Andika Liswatul Khasanah Lukman Hudi Lusi Andriyani 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 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 Prasetyo Utomo Prasetyo Utomo Prasetyo Utomo raditya koesdijarto putra 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 Rodiyah, Ainur Ruci Arizanda Rahayu Ruci Arizanda Rahayu Ruci Arizanda Rahayu S Sriyono Sabillah, Natasya 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 Shintya Wardani Shofiya, Lailatus Sholikhah, Alfiyatus Sintha Wahyu Arista Sintha Wahyu Arista Siti Fatimah Sri Wahyuni Sriwahyuni, Diana Sriyono Sriyono Sriyono Sriyono Sriyono Sriyono Suciati , Cicik Sultan Akhsanuddin Adillah Sumartik Supardi Supardi Supardi Supardi Surya Chandra Kusuma Susanto, Otto Masyad Sutrisno Sutrisno Syafa Vania Ulhaq 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 Vicky Dwi Hariyanto vinsa adi laksana Wardani, Shintya Wati, Lina Rahma Wika Nurlia Winanti Ita Aflakhah Wisnu P Setiyono Wiwit Hariyanto Wiwit Hariyanto Wulandari, Indah Apriliana Sari Yuli Setiyawati Zatul Karamah Ahmad Baharul Ulum