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Islamic Financial Bank Performance in Indonesia and Malaysia Sarwenda Biduri; Wiwit Hariyanto; Sigit Hermawan; Endra Wahyu Nindiyah
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 11 No. 1 (2022): April
Publisher : Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (881.702 KB) | DOI: 10.54471/iqtishoduna.v11i1.1491

Abstract

The increasing popularity of Islamic banks with the opening of various Islamic banks, both independent and as one of the long-established subsidiaries of conventional banks, seems to show that the banking industry, which applies Sharia principles in every business step, promises profitable business expansion opportunities. The purpose of this study is to compare the financial performance of Islamic commercial banks that were established in Indonesia and Malaysia in the 2016 – 2018 period using general financial ratios, namely the ratio of CAR, ROA, FDR and Total Asset Turnover. The research sample was taken by purposive sampling. The data obtained were analyzed by descriptive statistical methods to see the overall performance of banks both within and between countries, then the independent sample t test was used to see the significance of the differences in the performance of each type of banking industry in each country, both in Indonesia and Malaysia. This study shows that the financial performance of Islamic commercial banks in Indonesia and Malaysia has significant differences.
A LITERATURE REVIEW: RISET AKUNTANSI KEPERILAKUAN DI INDONESIA Fitri Wulandari; Sigit Hermawan; Hadiah Fitriyah; Nurasik Nurasik
JURNAL AKUNTANSI Vol 11, No 2 (2022): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v11i2.597

Abstract

Akuntansi keperilakuan merupakan bidang akuntansi yang relatif baru dibandingkan dengan bidang akuntansi lainnya. Tujuan penelitian ini yaitu untuk memetakan topik penelitian, metoda poenelitian, subyek penelitian, dan sitasi dari artikel yang ditemukan peneliti. Hasil penelitian ini menunjukkan jumlah artikel yang terbit dalam 5 topik yang ditentukan peneliti selama periode 2007-2021. Metoda yang paling banyak digunakan selama 15 tahun adalah kuisioner, sedangkan subyek yaitu akademik/mahasiswa. Hasil dari sitasi diurutkan dari jumlah yang terbesar hingga terkecil dalam tiga besar saja. Sehigga untuk peneliti selanjutnya agar dapat mengembangkan topik maupun variabel lainnya untuk mengembangkan peneliti ini.Kata Kunci: literature review, akuntansi keperilakuan, riset akuntansi
Does Profitability, Firm Size, and Intellectual Capital Affect Firm Value? Dewi Kurnia Sari; Sigit Hermawan; Hadiah Fitriyah; Nurasik Nurasik
Jurnal Riset Akuntansi Terpadu Vol 15, No 2 (2022)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v15i2.16813

Abstract

The purpose of this study is to determine the effect of profitability, company size and intellectual capital on firm value. This type of research is a quantitative research. Researchers use secondary data and data collection using the documentation method. The population of this study are pharmaceutical companies from 2016 to 2021. The sampling technique is purposive sampling and the sample of this research are 10 companies. Different from previous studies using SPSS and eviews, this study uses partial least squares (PLS) to analyze data. Based on the results of this study, it proves that profitability, company size and intellectual capital have an effect on firm value. This means that there is an increase in profitability, company size and intellectual capital can affect a value in the company. Companies can use the results of this research to develop strategies that can increase the value of the company.
The Readiness of Accounting Departments Management and Implementation of the Industrial Revolution Curriculum 4.0 Sigit Hermawan; Niko Fediyanto; Wiwit Hariyanto
International Journal of Social Science and Business Vol. 7 No. 1 (2023): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v7i1.41074

Abstract

The Industrial Revolution 4.0 brings a threat to accounting graduates because many fields of accounting work can be replaced by information technology. For this reason, the accounting department in higher education must be ready with the industrial revolution 4.0 curriculum. This study aims to analyze readiness of managers of accounting study programs and the implementation of the industrial revolution 4.0 curriculum. The research is categorized as interpretive qualitative. Data were collected using in-depth interviews, focus group discussions (FGD), and documentation. The key informants in this research are the manager of the accounting study program and a team of experts from the Indonesian Institute of Accountants. The results of the study stated that the accounting department had prepared various steps to implement the industrial revolution 4.0 curriculum. The readiness of the accounting department manager and the implementation of curriculum 4.0 is carried out in several stages, namely adjusting the graduate profile, redesigning the curriculum, changing learning methods, improving the quality of human resources, improving laboratory infrastructure, and establishing partnerships with stakeholders. This study also recommends courses that are relevant and in accordance with the industrial revolution 4.0. The implication of this research is that the accounting study program has guidelines for implementing the industrial revolution 4.0 curriculum.
Kepatuhan Wajib Pajak sebagai Pemoderasi Pengaruh Technology Acceptance Model terhadap Penggunaan Sistem E – Filling Sarwenda Biduri; Sigit Hermawan; Liswatul Khasanah
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol 8 No 1 (2021)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2021.008.01.03

Abstract

ABSTRACT This study aims to determine the direct and indirect effects of the Technology Acceptance Model (TAM) mediated by the use of the e-filing system on taxpayer compliance. This research was conducted at KPP Pratama Sidoarjo Barat. Data collection was obtained through a questionnaire using accidental sampling technique. The sample in this study amounted to 100 taxpayers. The analysis method used was path analysis through SmartPLS3 software. The results of this study indicate that perceptions of usefulness and perceived ease of use affect the use of filing systems, and the use of filing systems affect taxpayer compliance. Meanwhile, perceptions of usefulness and perceived ease of use mediated by the use of filing systems have no effect on taxpayer compliance. ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh langsung dan pengaruh tidak langsung dari Technology Acceptance Model (TAM) yang dimediasi oleh penggunaan sistem e-filing terhadap kepatuhan wajib pajak. Penelitian ini dilakukan pada KPP Pratama Sidoarjo Barat. Pengumpulan data diperoleh melalui kuisioner dengan menggunakan teknik accidental sampling. Sampel dalam penelitian ini berjumlah 100 wajib pajak.Metode analisis yang digunakan adalah analisis jalur melalui software SmartPLS3. Hasil dari penelitian ini menunjukkan bahwa persepsi kebermanfaatan dan persepsi kemudahan penggunaan berpengaruh terhadap penggunaan sisteme-filing, penggunaan sisteme-filing berpengaruh terhadap kepatuhan wajib pajak. Sedangkan persepsi kebermanfaatan dan persepsi kemudahan penggunaan yang dimediasi oleh penggunaan sisteme-filing tidak berpengaruh terhadap kepatuhan wajib pajak.
Pencegahan Kecurangan di Pemerintah Desa melalui Moralitas Individual Sarwenda Biduri; Rizka Aulia Ferisanti; Sigit Hermawan
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 6 No. 2 (2023): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v6i2.005

Abstract

Fraud Prevention in Village Government through Individual Morality  Purpose: The aims to determine impact of village apparatus competence, whistleblowing, internal control, financial reporting observance in preventing fraud with individual morality as moderating variable. Method: Quantitative approach was employed by distributing questionnaires to twenty four villages.  Results: The competence of village apparatus cannot influence fraud prevention. Whistleblowing, internal control and financial reporting compliance have effect on fraud reduction. Individual morality does not moderate the competence of village apparatus, whistleblowing and the internal control for fraud prevention. Novelty:  Individual morality can moderate compliance with financial reporting. Contribution: To prevent fraud, it is necessary to increase the competence of village apparatus, whistleblowing, internal control and compliance with sustainable financial reporting. Pencegahan Kecurangan di Pemerintah Desa melalui Moralitas Individual  Tujuan: Untuk mengetahui pengaruh kompetensi aparatur desa, whistleblowing, pengendalian internal, kepatuhan pelaporan keuangan dalam pencegahan kecurangan dengan moralitas individu sebagai variabel pemoderasi. Metode: Pendekatan kuantitatif dilakukan dengan menyebarkan kuesioner ke dua puluh empat desa. Hasil: Kompetensi aparatur desa tidak dapat mempengaruhi pencegahan kecurangan. Whistleblowing, pengendalian internal dan kepatuhan pelaporan keuangan berpengaruh terhadap pengurangan kecurangan. Moralitas individu tidak memoderasi kompetensi perangkat desa, whistleblowing, dan pengendalian internal untuk pencegahan kecurangan. Kebaruan: Moralitas individu dapat memoderasi kepatuhan terhadap pelaporan keuangan. Kontribusi: Untuk mencegah terjadinya kecurangan, diperlukan peningkatan kompetensi aparatur desa, whistleblowing, internal control dan kepatuhan terhadap pelaporan keuangan secara berkelanjutan.
STRATEGY FOR SUCCESSFUL IMPLEMENTATION OF THE ZAKAT VILLAGE INDEX THROUGH HUMAN RESOURCE DESIGN IN THE ZAKAT VILLAGE PROGRAM, SIDOARJO REGENCY Bayu Wardhana; Sigit Hermawan; Hadiah Fitriyah
istinbath Vol. 22 No. 1 (2023): June 2023
Publisher : Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/ijhi.v22i1.603

Abstract

The Zakat Village Index can be interpreted as a measuring tool that zakat managers can use to know the condition of a village and whether the village is eligible for assistance. This research was conducted to analyze the success of the zakat village implementation strategy through the design of human resources in the zakat village program in Sidoarjo Regency. The problem is that in implementing the Zakat Village Index, there are obstacles, namely limited human resources. The research method used is interpretive qualitative by collecting data through in-depth interviews, FGDs and documentation. The data used is primary data with the research object, namely the zakat village program in Sidoarjo Regency. The results of the study show several obstacles related to the implementation of the Zakat Village Index in the zakat village, including the first is, limited human resources, the second is management competency and the third is workload. To overcome these problems, a solution is needed, namely collaboration between agencies. Competency development also needs to be carried out, including increasing employee competence on the work village index, evaluating workload and the role of leaders in implementing the Zakat Village Index in the zakat village program. The implications of this research are expected to create a human resource design strategy for the zakat village program in Sidoarjo Regency with the implementation of the Zakat Village Index.
Gaya Kepemimpinan, Motivasi Dosen, dan Model Pentahelix dalam Mendukung Implementasi Kurikulum Merdeka Belajar Kampus Merdeka (Studi di Universitas Muhammadiyah Sidoarjo) Dessy Kartika Yudityawati; Sigit Hermawan
SENTRALISASI Vol. 12 No. 2 (2023): Sentralisasi
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v12i2.2394

Abstract

The principle of ‘Merdeka Belajar’ is expected to accelerate the process of education reform in Indonesia. Rigid, linear, and bureaucratic education is not suitable for an era where technology is developing rapidly. Curriculum that is responsive to the times, adaptive and innovative is the answer. The purpose of the study is to determine the role of leadership style, lecturer motivation, and the pentahelix model in supporting the implementation of Merdeka Belajar Kampus Merdeka’s Curriculum at Universitas Muhammadiyah Sidoarjo. The research falls into the category of qualitative research with an interpretive paradigm, and uses several data collection techniques, including interviews, observation, and documentation. The results showed that leadership style, lecturer motivation, and the pentahelix model played a role in the implementation of MBKM at Universitas Muhammadiyah Sidoarjo. The 'TORSIE' paradigm and transformational leadership style bring Universitas Muhammadiyah Sidoarjo towards dynamic and quality education. The motivation of the lecturers is primarily in the context of self-development, making MBKM not just learning outside the Study Program, but internalizing MBKM to the creation of collaborative, innovative and participatory classes. The Pentahelix model, integration between the Government, academia, business, media, and society, as a manifestation of collaboration and synergy between Muhammadiyah University of Sidoarjo and other institutions completes it all. In the scientific field, it is hoped that the results of this study will be used as a reference for further research.
The Existence of Traditional Markets in the Face of Modern Markets Nurul Yaqin; Rita Ambarwati; Sigit Hermawan
Kontigensi : Jurnal Ilmiah Manajemen Vol 11 No 1 (2023): Kontigensi: Jurnal Ilmiah Manajemen
Publisher : Program Doktor Ilmu Manajemen, Universitas Pasundan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/jimk.v11i1.329

Abstract

The domination of Modern Markets over Traditional Markets has made it difficult for Traditional Markets to gain access to the economy, resulting in opportunities for monopolistic practices and dirty games for investors. Competition that occurs between Modern Markets and Traditional Markets is a familiar phenomenon, especially in the era of globalization and the rapid development of science. The aim of this research is to find out how the existence of traditional markets compares to the existence of modern markets in Wamena. The type of research used is a qualitative descriptive research method with a phenomenological approach with data sourced from observations and interviews with informants.
SKEPTISME PELAKU USAHA MIKRO TERHADAP STANDAR AKUNTANSI Sarwenda Biduri; Dinda Putri Kusuma Wardani; Sigit Hermawan; Wiwit Hariyanto
Jurnal Akuntansi Multiparadigma Vol 12, No 2 (2021): Jurnal Akuntansi Multiparadigma (Agustus 2021 - Desember 2021)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2021.12.2.25

Abstract

Abstrak - Skeptisme Pelaku Usaha Mikro terhadap Standar AkuntansiTujuan Utama- Penelitian ini berupaya untuk mengetahui bagaimana perilaku skeptisisme pelaku usaha mikro terhadap standar akuntansi.Metode- Penelitian ini menggunakan metode deskriptif kualitatif. Beberapa pihak dari pelaku usaha mikro, dosen, dan dinas koperasi menjadi informan utama.Temuan Utama- Pelaku usaha mikro tidak mau membuat laporan keuangan untuk usahanya. Selain itu mereka juga masih belum mengenal standar akuntansi khusus entitas mikro.  Hal ini kemudian berakibat pada tercampurnya pembukuan operasional bisnis dan rumah tangga.Implikasi Teori dan Kebijakan – Pemerintah harus memosisikan dirinya sebagai pembina dan pendidik pelaku usaha mikro. Selain itu, pelatihan akuntansi menjadi urgensi bagi operasional bisnis mereka.Kebaruan Penelitian – Penelitian ini mengangkat isu skeptisme pelaku usaha mikro dalam memahami standar akuntansi. Abstract - Micro-Entrepreneurs Skepticism of Accounting StandardsMain Purpose - This study seeks to determine how the behavior of micro-entrepreneurs skepticism towards accounting standards.Method - This study uses a qualitative descriptive method. Several parties from micro-entrepreneurs, lecturers, and the cooperative service become the primary informants.Main Findings - Micro entrepreneurs do not want to make financial reports for their businesses. In addition, they are still not familiar with specific accounting standards for micro-entities. These things then resulted in the mixing of business and household operational books.Theory and Practical Implications – The government must position itself as the coach and educator of micro-entrepreneurs. In addition, accounting training becomes an urgency for their business operations.Novelty – This research raises the issue of skepticism of micro-entrepreneurs in understanding accounting standards.
Co-Authors Abdul Roziq Fanshury Afiyah Nurul Maf’ulah Agustina, Eura Kurnia Ahmad Qomarudin Aisha Hanif Akbar, Zoramchev Akhmal Mulyadi Ali Maskur Amalia, Dina Ananda Nur Amalia, Nadhifah Hikma Adi Amelia Nugraha Dini Amelia Nugraha Dini Andari, Miranda Putrin Anggun Amalia, Anggun Anis Masrifah Arifin, Mochamd Djainul Arista, Sintha Wahyu Ariyani, Anita Ariyanti, Islamiya Azel Raoul Reginald, Azel Raoul Bayu Wardhana Bellina Reggita 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 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 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