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Determination of Auditors' Ethical Perception and Individual Morality as Intervening Variables Sigit Hermawan; Salsa Billa Rahma Imania; Duwi Rahayu; Sarwendah Biduri; Ruci Arizanda Rahayu
Jurnal Ilmiah Akuntansi dan Bisnis Vol 18 No 1 (2023)
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.2023.v18.i01.p04

Abstract

Auditors’ ethical perception is influenced by both positive and negative factors. This research aimed to obtain the empirical evidence related to the influence of love of money, Machiavellianism, and religiosity, on auditors' ethical perception and individual morality as intervening variables. The research involved 14 public accounting firms with 65 auditors selected as the research samples obtained using a purposive sampling technique. The collected data were then analyzed using Partial Least Square Structural Equation Modeling (PLS SEM). The research results showed that love of money, Machiavellianism, and religiosity influenced the auditor's ethical perception and individual morality. However, individual morality could not be considered as the intervening variable in this research. Based on the research results, public accounting firms had proven that auditors' ethical perception and individual morality could be improved by reducing love of money, eliminating Machiavellianism, and increasing religiosity belonging to the auditors. Keywords: love of money, machiavellian nature, religiosity, individual morality, ethical perception
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.
Implementasi Keberhasilan Sistem Manajemen Mutu Terpadu Hazard Analysis and Critical Control Point Melalui Peningkatan Kompetensi Sumber Daya Manusia Ahmad Qomarudin; Hadiah Fitriyah; Sigit Hermawan
Jurnal Bisnis dan Manajemen Vol 10, No 1 (2023): Jurnal Bisnis dan Manajemen Volume 10 Nomor 1 Tahun 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jbm.v10i1.9428

Abstract

Dalam upaya pengendalian dan persyaratan keamanaan pangan di unit pengolahan ikan dan juga sebagai salah satu persyaratan ekspor produk perikanan di Unit Pengolahan Ikan (UPI) CV. DMJ yaitu dengan adanya penerapan program manajemen terpadu Hazard Analysis and Critical Control Point (HACCP) adapun tujuan dari riset ini dilakukan untuk meningkatkan kompetensi sumber daya manusia dalam memahami dan mengimplementasikan Hazard Analysis and Critical Control Point (HACCP) di CV. DMJ. Tahapan yang dilakukan dalam meningkatkan kompetensi sumber daya manusia di CV. DMJ adalah dengan melakukan pengukuran tingkat kompetensi sumber daya manusia dalam mengimplementasikan persyaratan HACCP. Metode penelitian yang digunakan dalam penelitian ini adalah metode kualitatif dengan pendekatan intrepretatif. Adapun hasil penelitian ini adalah berdasarkan pengukuran Risk Identification Manajemen (RIM) berfokus pada kompetensi sumber daya manusia dimana hasil dari RIM tersebut menunjukkan bahwa kompetensi sumber daya manusia di di CV. DMJ perihal penerapan HACCP masih mempunyai resiko kegagalan tinggi dalam memperoleh sertifikat HACCP. Selanjutnya peningkatan kompetensi dalam penerapan HACCP yang perlu dilakukan adalah pemberian training dan konsultasi kepada karyawan dalam memenuhi persyaratan HACCP.
Determining Audit Quality in the Accounting Profession with Audit Ethics as a Moderating Variable Sigit Hermawan; Duwi Rahayu; Sarwenda Biduri; Ruci Arizanda Rahayu; Nur Amalina Nisfa Salisa
Indonesian Journal of Sustainability Accounting and Management Vol. 5 No. 1 (2021): June 2021
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v5i1.138

Abstract

Obtaining information about a company’s financial statements has become increasingly important. Thus, highly skilled and expert public accountants are required who can execute their tasks following ethical standards. This study investigates the effects of audit professional skepticism and auditor expertise and integrity on audit quality in the accounting profession, with auditor ethics as the moderating variable. The study sample consisted of 65 auditors working in 14 public accounting firms in Surabaya, Indonesia. Data were collected through questionnaires and then analyzed using the SmartPLS approach. Results indicated that audit professional skepticism and auditor expertise and integrity positively influence audit quality. On one hand, auditor expertise, which is moderated by auditor ethics, positively influences audit quality. On the other hand, audit professional skepticism and integrity, which are moderated by auditor ethics, do not influence audit quality. The findings suggest that auditors must further improve their compliance with ethical standards to strengthen their integrity, which in turn, enables them to produce good audit quality. Furthermore, auditors must always strive to increase their professional skepticism and expertise.
Enhancing PIA Cake Entrepreneurs through MSME Strategy Training in the Digital Era: A Post-COVID-19 Priority Supardi Supardi; Sriyono Sriyono; Sigit Hermawan
Indonesian Journal of Cultural and Community Development Vol 14 No 2 (2023): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijccd.v14i2.948

Abstract

This scientific article focuses on the post-COVID-19 priority of UMSIDA Community Partnership for PIA Cake Entrepreneurs in the Warurejo Gang Nangka area. The study aims to provide MSME strategy assistance in the digital era by offering training in production management, financial management, and marketing management. The methods involved conventional observations and expert consultation. The results indicate that the training significantly improved the entrepreneurs' creative thinking and operational, financial, and marketing management skills. The implications of this study underscore the importance of equipping small cake businesses with the necessary strategies to thrive in the digital economy, fostering economic growth and resilience in the global market. Highlight: Focus on Post-COVID-19 Priorities: The article emphasizes the significance of addressing the challenges faced by PIA Cake Entrepreneurs in the aftermath of the COVID-19 pandemic. MSME Strategy Training: The study highlights the importance of providing training in production, financial, and marketing management to enhance the skills and capabilities of small cake businesses in the digital era. Improved Entrepreneurial Skills: The results indicate a positive impact on the entrepreneurs' creative thinking and operational, financial, and marketing management skills, fostering their capacity to adapt and thrive in the global market. Keyword: Post-COVID-19, MSME Strategy Assistance, Digital Era, PIA Cake Entrepreneurs, Economic Growth
Empowering Accounting Educators: Innovative Development through Community Engagement Sigit Hermawan; Imelda Dian Rahmawati; Sriyono; Amelia Nugraha Dini; Anis Masrifah
Indonesian Journal of Cultural and Community Development Vol 14 No 2 (2023): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijccd.v14i2.960

Abstract

This study underscores the imperative for continuous teacher development by elucidating an innovative community engagement endeavor aimed at augmenting the proficiency of accounting educators within the Sidoarjo Regency's Subject Teachers Forum (Musyawarah Guru Mata Pelajaran – MGMP). Employing a triad of methodologies encompassing awareness campaigns, training modules, and mentorship, the initiative proffers a curriculum centered on teaching factory concepts, financial technology integration, and millennial business trends. Evidenced by amplified pre- to post-test scores, the outcomes reveal a discernible upswing in pedagogical acumen following program participation. Qualitatively, heightened post-training dialogues showcase expanded knowledge domains concerning the aforementioned subjects, bolstering the claim of qualitative competence enhancement. This pioneering approach holds potential implications for fostering transformative teaching paradigms in the global pedagogical landscape. Highlights: Innovative Engagement: This study presents an inventive community engagement strategy that redefines teacher development through collaborative initiatives. Targeted Curriculum: The program introduces a curriculum emphasizing teaching factory concepts, financial technology integration, and millennial business trends, fostering contemporary pedagogical approaches. Measured Impact: Quantitative improvement observed in pre- and post-test scores is substantiated by qualitative enhancements, underscoring the efficacy of the engagement in elevating accounting educators' proficiency. Keywords: Accounting educators, Competence enhancement, Community engagement, Pedagogical innovation, Teacher development.
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 Candrawati, Clarisa Ika Chandra Pratama Rulidha 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 Fifi Khumairo Firdaus, Arsy Maulana 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 Kristika, Intan Dharma Lina Rahma Wati Liswatul Khasanah Lukman Hudi Lusi Andriyani M Ilyas Junjunan Maf’ulah, Afiyah Nurul Mariya Ulfa Maryati, Eny Masjhur, Ahmad Masrifah, Anis Masruroh, Dewi Masyita, Siti Maulidia Dewi Azhari Maya Diah Nirwana Mayang Novita Sari Mirza Chusnainy Mokh Irwanto Mudji Astuti Muhammad Fatihul Iman Muhammad Nasih Muhammad Saleh Muhammad, Nur Sa'adah 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 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 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 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 Shinta Didin Hari Mariana Shofiya, Lailatus Sholikhah, Alfiyatus Sintha Wahyu Arista Siti Fatimah Sri Wahyuni Sriwahyuni, Diana Sriyono Sriyono Sriyono Sriyono Sriyono Sriyono Sriyono Suciati , Cicik Sumartik Sumartik Supardi Supardi Supardi Supardi Susanto, Otto Masyad Sutrisno Sutrisno Tri Yuda Lesmana Udik Arif Muzaiyyin Ulhaq, Syafa Vania Ulum, Zatul Karamah Ahmad Baharul Ummy Imaniar Mardiyanti Ummy Imaniar Mardiyanti, Ummy Imaniar UTOMO, PRASETYO Valerina stasia putri 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