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Can Managerial Ownership As a Moderating Variable On The Effect Of Intellectual Capital On Company Value? Evidence From Banking Companies In Southeast Asia Valerina stasia putri; Sigit Hermawan; Hadiah Fitriyah
JURNAL AKUNTANSI Vol 11, No 1 (2022): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v11i1.525

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh intellectual capital terhadap nilai perusahaan dengan managerial ownership sebagai variabel moderating di perusahaan perbankan di Indonesia, Malaysia, dan Singapura tahun 2016-2020. Penelitian ini meneliti hubungan antara Intellectual Capital (VAIC) terhadap nilai perusahaan (PBV) dan kepemilikan manajerial (MOWN) sebagai variabel moderating. Populasi pnelitian ini adalah perusahaan perbankan yang terdaftar di BEI, KLSE, dan SSE. Berdasarkan metode purposive sampling, sampel yang digunakan adalah 35 perusahaan. Metode analisis yang digunakan adalah Moderated Regression Analysis (MRA). Pengujian hipotesis menggunakan statistik untuk menguji efek variabel sebagian dengan tingkat signifikansi 5%. Selain itu, asumsi klasik dilakukan yang termasuk uji normalitas, uji multikolinearitas, uji heteroskedasdisitas, dan uji autokorelasi. Hasil penelitian ini menunjukan bahwa intellectual capital tidak berpengaruh signifikan terhadap nilai perusahaan. Penelitian ini juga membuktikan bahwa tidak ada efek signifikan dari managerial ownership dalam hubungan anatara intellectual capital terhadap nilai perusahaan.This study aims to determine the effect of intellectual capital on firm value with managerial ownership as a moderating variable in banking companies in Indonesia, Malaysia, and Singapore in 2016-2020. This study examines the relationship between Intellectual Capital (VAIC) on firm value (PBV) and managerial ownership (MOWN) as moderating variables. The population in this study are banking companies listed on the BEI, KLSE, and SSE. Based on the purposive sampling method, the sample used was 35 companies. The analytical method used is Moderated Regression Analysis (MRA). Hypothesis testing uses statistics to partially test the effect of variables with a significance level of 5%. In addition, the classical assumption test was also carried out which included normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. The results of this study indicate that intellectual capital has no significant effect on firm value. This study also proves that there is no significant influence of managerial ownership in the relationship between intellectual capital and firm value.
Analisis Penerapan ISO 9001:2000 dengan Six Sigma Berbasis Biaya Kualitas pada PT Honda Precision Parts Manufacturing Sigit Hermawan; Mariya Ulfa
BISMA (Bisnis dan Manajemen) Vol. 4 No. 1 (2011)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (585.487 KB) | DOI: 10.26740/bisma.v4n1.p56-65

Abstract

The purpose of this research is to know how big the role of ISO 9001:2000 to a company that has been applied using cost-based approach to six sigma quality. ISO 9001:2000 is a standard on quality management. With the implementation of ISO 9001:2000 is to determine its effect on fee levels of quality. Where quality costs are the costs accrued or incurred to prevent and improve the quality of which occur as a result of not reaching the specifications of products or services that have been set. The analytical tool used in Six Sigma approach is the number of defects each year in each production department so it can know which department has the largest number of product failure as compared with total production in which the department will be the object of research. Besides, the cost of the quality of the department which has the largest defects will be analyzed to determine the total effectiveness of the department. The results of this study is the successful application of ISO 9001:2000 at PT Honda Precision Parts Manufacturing measured using six sigma where sigma approach in the year 2004-2009 has increased. As for the cost of quality is itself an increase in the cost of prevention and appraisal costs. This shows an improvement in terms of quality has been going well. Based on the above information, it can be concluded that the increase in sigma and increased costs of prevention and appraisal costs are not separated from the role of ISO 9001:2000 which has been applied. It is evident that any improvements made as specified in ISO 9001:2000 concept will cause a rise in the cost of some components in the calculation of quality costs, but improvements are made will affect the production of goods falling NG or defect that ultimately reduce overall quality costs. 
The Influence of Training and Motivation on the Performance of Business Actors in Busmetik with Competence as an Intervening Variable Diana Kartika Pramodha Wardhani; Sigit Hermawan
Proceedings of The ICECRS Vol 9 (2021): Social Science Research
Publisher : International Consortium of Education and Culture Research Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/icecrs2021898

Abstract

Research Objectives to analyze the effect of Training and Motivation on the performance of Busmetik business people with competence as intervening variabell. Training for cosmetic business actors has been routinely followed, however, the shrimp production target is still not optimally achieved. Quantitative methods are used in this study to prove the hypothesis regarding the relationship of research variables namely Training, Motivation, Competence and Performance. The results of the analysis show that training has a significant effect on competence, motivation has a significant effect on competence, training has a significant effect on performance, motivation has a significant effect on performance, competence has a significant effect on performance. The path analysis results show that competency is able to be an intervening variable for training and motivation for performance. Evident from the indirect influence of training and motivation on performance is greater than the direct influence. Furthermore, for the Fisheries Office of Pasuruan Regency as a coach, it is necessary to pay attention to Training, Motivation and Competence in HR management because it affects performance directly or indirectly.
The Influence of Knowledge Management and Competence on Employee Performance through Organizational Commitment as an Intervening Variable in Management of BUMDES in Sidoarjo Regency Chandra Pratama Rulidha; Sigit Hermawan
Proceedings of The ICECRS Vol 9 (2021): Social Science Research
Publisher : International Consortium of Education and Culture Research Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/icecrs2021900

Abstract

Sustainability of Village Business Entity (VBE) depends on human resources for managing organization, considering this organization needs ambidextrous management towards a social business oriented. Reserch purpose to examine the effect of Knowledge Management and Competence on Employee Performance through Organizational Commitment as an Intervening Variable in Management of VBE in Sidoarjo. Research method is quantitative, research techniques is path analysis and questionnaire. The results showed knowledge management doesn’t increase organizational commitment, competence doesn’t increase organizational commitment, knowledge management has an increasing employee performance, competence has an increasing employee performance, organizational commitment doesn’t increase employee performance, organizational commitment as an intervening variable doesn’t increase knowledge management on employee performance, organizational commitment as an intervening variable doesn’t increase competence on employee performance, organizational commitment as an intervening variable doesn’t increase knowledge management and competence on employee performance. Suggestions for VBE in Sidoarjo is consistently improve employee performance through knowledge management and competence.
The Effect of Compensation and Work Environment on Motivation and its Impact on Employee Performance at the Regional Disaster Management Agency in Sidoarjo Regency Udik Arif Muzaiyyin; Sigit Hermawan
Proceedings of The ICECRS Vol 9 (2021): Social Science Research
Publisher : International Consortium of Education and Culture Research Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/icecrs2021911

Abstract

The purpose of this research is to find out whether there is an effect of compensation and work environment on motivation and its impact on employee performance at the Regional Disaster Management Agency in Sidoarjo Regency. The analytical tool used in the form of a questionnaire distributed to 126 employees of the Fire Department Regional Disaster Management Agency in Sidoarjo Regency with the result that compensation has a significant effect on the motivation of the Fire Department Regional Disaster Management Agency Sidoarjo Regency; the work environment has a significant effect on the motivation of the Fire Department Regional Disaster Management Agency Sidoarjo Regency; motivation has a significant effect on the performance of the Fire Department Regional Disaster Management Agency Sidoarjo Regency; compensation does not have a direct effect on employee performance through motivation and the work environment does not have a direct effect on the performance of the Fire Department Regional Disaster Management Agency Sidoarjo Regency.
Analysis of the Influence of the Use of Information Technology and Knowledge Management on Employee Performance with Motivation as an Intervening Variable (Studies in the Regional Government of Sidoarjo Regency) Fita Fitria Lestariana; Sigit Hermawan
Proceedings of The ICECRS Vol 9 (2021): Social Science Research
Publisher : International Consortium of Education and Culture Research Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/icecrs2021912

Abstract

This study aims to determine and analyze the influence of Information Technology Utilization and Knowledge Management on Employee Performance with Motivation as Intervening Variables in the Regional Government of Sidoarjo Regency. The analytical tool used in the form of a questionnaire distributed to 100 employees in 15 sub-districts in Sidoarjo regency with the results of the use of Information Technology has a significant effect on motivation; knowledge management has a significant effect on motivation; the utilization of Information Technology and knowledge management simultaneously have a significant effect on motivation; Information Technology utilization has a significant effect on employee performance; knowledge management has a significant effect on employee performance; motivation has a significant effect on employee performance and the use of Information Technology and knowledge management has a direct and significant effect on employee performance through motivation.
Implementation of Islamic Business Ethics and Preparation of Financial Statements for Muslim Entrepreneurs in Sidoarjo City Sri Wahyuni; Sigit Hermawan
Indonesian Journal of Islamic Studies Vol 9 (2022): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1605.674 KB) | DOI: 10.21070/ijis.v9i0.1619

Abstract

This study aims to determine the suitability between the implementation of business ethics and the preparation of financial statements at the Nursyifa Pharmacy Sidoarjo with Islamic business ethics. This type of research is qualitative with a case study method, data is collected by conducting literature studies, observations and in-depth interviews with informants including owners, employees and consumers of Apotek Nursyifa who are determined using judgment techniques then the collected data is analyzed using qualitative descriptive data analysis methods. The results of this study indicate that Nursyifa Pharmacy implements Islamic business ethics in business activities and financial statement preparation well, although not perfectly. The imperfection of the implementation of Islamic business ethics at the Nursyifa Pharmacy Sidoarjo lies in the employee dress policy applied and the involvement of conventional banks in transactions carried out with distributors that are not in accordance with Islamic law.
The Influence of Self Efficacy, Goal Orientation and Learning Behavior on Accounting Student Learning Achievement with Gender as an Intervening Variable (Study on Accounting S1 Students, Muhammadiyah University of Sidoarjo) Fachrudin Arozy; Sigit Hermawan
Journal of Islamic and Muhammadiyah Studies Vol 4 (2023): February
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3610.776 KB) | DOI: 10.21070/jims.v4i0.1544

Abstract

In the process of developing an industry that is developing, one of the majors needed is prospective workers majoring in accounting. The purpose of carrying out this research is to find out whether the variables of self-efficacy, Goal Orientation, learning behavior affect learning achievement directly and are mediated by gender in accounting students at Muhammadiyah University of Sidoarjo. The Slovin formula is a sampling technique taken to determine the sample in this research so that this study found a sample of 147 respondents from accounting students at the Muhammadiyah University of Sidoarjo then primary data which is the source of data in this study was tabulated and processed with the help of SmartPLS then a set of test tools to support hypothesis by bootstrapping partial least square test. That the results obtained in the analysis carried out are self-efficacy can affect student learning achievement, goal orientation affects student learning achievement, learning behavior can affect student learning achievement, self-efficacy can affect learning achievement with gender as an intervening variable, goal orientation is not able to affect learning achievement through gender as an intervening variable in students, learning behavior is not able to affect learning achievement through gender as an intervening variable in Accounting Students at Muhammadiyah University of Sidoarjo.
Implementation of the Village Financial System (Siskeudes) to Improve Village Financial Management Accountability Nurul Fauziah; Sigit Hermawan
Indonesian Journal of Cultural and Community Development Vol 13 (2022): September
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (4129.581 KB) | DOI: 10.21070/ijccd.v13i0.788

Abstract

This study aims to implement the Village Financial System (Siskeudes) to Increase Accountability of Village Financial Management (Study in Connectrejo Village Kec. Sukodono Kab. Sidoarjo). The approach used in this study is a qualitative approach as a method that will provide an overview of the Implementation of the Village Financial System (Siskeudes) to Increase Accountability of Village Financial Management. This research was conducted in the village of Tutuprejo sub-district Sukodono Kab. Sidoarjo. Connectrejo Village is one of the villages in Sidoarjo Regency that has implemented the Village Financial System application since 2016. In this study, there were several informants including the Village Head, Village Treasurer and Village Secretary in the Tutuprejo village in Sukodono District, besides that the researchers also involved other parties who outside the village of Tutuprejo, Sukodono Sub-district, namely the Accounting Lecturer of FBHIS UMSIDA who takes the Village, District, and BUMDes Accounting courses due to strengthen the results of interviews that have been carried out by researchers. The results of this study indicate that the process of using the Village Financial System (Siskeudes) application in Connectrejo Village has been running well. The stages of managing the village financial system starting from the process of inputting planning documents, budgeting, administration, accountability and reporting have been well structured in accordance with Permendagri No. 20 of 2018. The quality of village financial accountability in Connectrejo Village after using the Siskeudes application has brought good changes, including making it easier for the Connectrejo Village Government in the process of reporting village financial accountability, producing accountable financial reports and in accordance with applicable rules and regulations.
Analysis of Accountability and Transparency in the Management of APBDes in Sidoarjo Regency Dina Rofita; Nurasik Nurasik; Imelda Dian Rahmawati; Sigit Hermawan
Indonesian Journal of Cultural and Community Development Vol 13 (2022): September
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (226.159 KB) | DOI: 10.21070/ijccd.v13i0.830

Abstract

This study is to determine the accountability and transparency of the village income and expenditure budget. This research was carried out in Kedungsolo Village, Porong District which was the object and used the 2021 fiscal year which will be the object of research. Qualitative is the method used and primary and secondary data is the source of data to be used which is obtained from documents. Informants in this study were the village head, treasurer, secretary, and the Village Consultative Body (BPD). The results of this study indicate that the APBDes management has implemented the principle of Accountability and the principle of Transparency in accordance with the applicable law which is posted around the front of the Balai Desa office.
Co-Authors Abdul Roziq Fanshury Afiyah Nurul Maf’ulah Agustina, Eura Kurnia Ahmad Qomarudin Ahmad, Aufa 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 Benedictus Dimas Cahyo Priastono Bryan Eka Candrawati, Clarisa Ika Chandra Pratama Rulidha Chusnainy, Mirza 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 Eby Amelia Hariati 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 Firdaus, Arsy Maulana Firman Alfarisi 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 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 Khumairo, Fifi Kristika, Intan Dharma Lina Rahma Wati Liswatul Khasanah Lukman Hudi Lusi Andriyani M Ilyas Junjunan Maf’ulah, Afiyah Nurul Mariana, Shinta Didin Hari Mariya Ulfa Marsya Royani Jannah Maryati, Eny Masjhur, Ahmad Masrifah, Anis Masruroh, Dewi Masyita, Siti Maulidia Dewi Azhari Maya Diah Nirwana Mayang Novita Sari Miranda, Wiji Amelia Mokh Irwanto Mudji Astuti Muhammad Fatihul Iman Muhammad Nasih Muhammad Ridwan Muhammad Saleh Muhammad Zaidan Taftazani Muhammad, Nur Sa'adah MULYADI Mulyadi Mulyadi Murdaningsih, Sri Rahayu Nabila, Ainun Mala Nadia Nurifayza Sufiyanti Nasih, Muhammad Nengtyas, Yunita Multi Nihlatul Qudus Sukma Nirwana Niko Fediyanto Nilam Sari Ningrum, Ayu Stya Ningsih, Nur Ayu Setia Ninik Khuzaimah Nourma Ninil Alfariza Nur Amalina Nisfa Salisa Nur Azizah Nur Azizah nur diana Nur Ravita Hanun Nurasik Nurasik Nurasik Nurasik Nurasik Nurasik Nurul Fauziah Nurul Yaqin Otto Masyad Susanto Prasetyo Utomo raditya koesdijarto putra Rahmadhani, Ali Zainuri Rahmawati A., Silviana Rangga Mahesa ranny buggy wahyu Ratna Nugraheni Restu Widya Rini Restu Widya Rini, Restu Widya Ridho Dwiki Dharmawan Rifdah Abadiyah Rifdah Abdiyah Riskiyah, Siti Fatikhatur 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 S Sriyono 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 Shintya Wardani Shofiya, Lailatus Sholikhah, Alfiyatus Sintha Wahyu Arista Siti Fatimah Sri Wahyuni Sriwahyuni, Diana Sriyono Sriyono Sriyono Sriyono Sriyono Sriyono Sriyono Sriyono Suciati , Cicik Sumartik Sumartik Supardi Supardi Supardi Supardi Surya Chandra Kusuma Susanto, Otto Masyad Sutrisno Sutrisno Tri Yuda Lesmana Tsabit Arasyid Udik Arif Muzaiyyin Ulhaq, Syafa Vania Ulum, Zatul Karamah Ahmad Baharul Ummy Imaniar Mardiyanti Ummy Imaniar Mardiyanti, Ummy Imaniar UTOMO, PRASETYO Valerina stasia putri Vera Firdaus Very M, Mufti Rosyid 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