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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) 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 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) 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 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 Jurnal Ilmiah Akuntansi dan Bisnis Open Access DRIVERset

Sigit Hermawan

Universitas Muhammadiyah Sidoarjo

Author-ID : 280620

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

Published : 166 Documents Claim Missing Document

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Articles

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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

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

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.

Money, Gender, and Self-Efficacy: Ethical Perceptions of Accounting Students Jihan Fadhila; Sigit Hermawan
Academia Open Vol 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

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 Fibriani Awalia Ramadhani; Sigit Hermawan
Academia Open Vol 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

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 Dwi Auliyah; Sigit Hermawan
Academia Open Vol 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

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 Fitriah Sukandar; Sigit Hermawan
Academia Open Vol 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

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 Erva Rudianti; Sigit Hermawan
Academia Open Vol 8 No 1 (2023): June
Publisher : Universitas Muhammadiyah Sidoarjo

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 Hadyan Caesar Ahmargatu; Sigit Hermawan
Academia Open Vol 8 No 1 (2023): June
Publisher : Universitas Muhammadiyah Sidoarjo

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

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

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

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 MafÃ¢Â€Â™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 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 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 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 Mafâ€™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 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 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 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 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 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

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