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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
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

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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.
Unveiling Value: Intellectual Capital Disclosure, Financial Performance, and Market Capitalization: Mengungkap Nilai: Pengungkapan Modal Intelektual, Kinerja Keuangan, dan Kapitalisasi Pasar Sigit Hermawan; Eva Eva
Procedia of Social Sciences and Humanities Vol. 1 (2021): Proceedings of the 2nd International Conference On Intelectuals Global Responsibility
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/pssh.v1i.443

Abstract

This study investigates the interplay between intellectual capital disclosure, financial performance (measured through ROA, ROE, and EPS), and market capitalization within the context of Indonesian financial and telecommunications firms listed on the stock exchange during 2012-2016. Employing a quantitative approach, the research analyzes secondary data from annual reports. By applying classical assumption testing and multiple linear regression, the findings reveal a significant positive influence of intellectual capital disclosure on both market capitalization and financial performance indicators. This underscores the critical role of intellectual capital in shaping market valuation and financial success, offering valuable insights for practitioners, policymakers, and researchers delving into corporate disclosure strategies and their far-reaching ramifications.Highlight: Interplay of Intellectual Capital: Investigates the relationship between intellectual capital disclosure, financial performance metrics (ROA, ROE, EPS), and market capitalization in Indonesian financial and telecommunications firms during 2012-2016. Data-Driven Analysis: Utilizes a quantitative approach involving secondary data from annual reports, employing classical assumption testing and multiple linear regression to draw meaningful insights. Significant Influence: Demonstrates a substantial positive impact of intellectual capital disclosure on both market capitalization and financial performance, underscoring its pivotal role in shaping market valuation and overall business success. Keyword: Intellectual Capital Disclosure, Financial Performance, Market Capitalization, Quantitative Analysis, Corporate Disclosure Strategies.
Analysis of Financial Structure on Profitability and Non-Financial Performance in Industrial Companies Supardi Supardi; Sriyono Sriyono; Sigit Hermawan
Jurnal Manajemen Indonesia Vol 23 No 2 (2023): Jurnal Manajemen Indonesia
Publisher : Fakultas Ekonomi dan Bisnis, Telkom University.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jmi.v23i2.5029

Abstract

Non-financial performance can be used to determine the success of the company and show the growth of a company. This study aims to examine and analyze the effect of Financial Structure (Working Capital, Asset Structure, and Operating Leverage) on Profitability and Non-Financial Performance in Industrial Companies. The sampling method used is the census method, which is a comprehensive sampling of 15 companies with a 3-year research period from 2019 to 2021. Method A the analysis is with method Partificial Least Square (PLS) using the Smart program PLS 2.0. The results of the analysis show that working capital and asset structure have an effect on profitability. Working capital, asset structure and operating leverage have no effect on non-financial performance. Profitability has an effect on Non-Financial Performance. Profitability mediates the effect of Working Capital and Asset Structure on Non-Financial Performance. Profitability does not mediate the effect of Operating Leverage on Non-Financial Performance. The result shows, that all proposed hypotheses are accepted except Hypothesis High Operating Leverage does not affect the Company's Non-Financial Performance. The company can grow and develop, and can increase the company's profitability by increasing its own capital and reducing some of the company's debt. Non-financial performance can be improved by providing fast, good, and satisfying service to consumers. Keywords —Working Capital; Asset Structure; Operating Leverage; Profitability; Non-Financial Performance
The Role Of Company Size As A Moderating Variable Against Financial Statement Fraud: The Beneish Model Perspective Sarwenda Biduri; Sigit Hermawan; Wiwit Hariyanto; Sriyono Sriyono; Cintya Devi Retno Ardianti
Jurnal Reviu Akuntansi dan Keuangan Vol. 13 No. 1 (2023): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v13i1.25828

Abstract

Purpose: This study aims to prove the influence of External Pressure, Ineffective Monitoring, Quality of External Auditors, Changes in Auditors and Frequency of CEO Depictions and Company Size as a moderation of Fraud in a company's Financial Statements. Methodology/approach: In this study, researchers used a type of quantitative research. Purposive sampling was used as a technique in determining the sample for this study. The data used are company annual reports and the population in this study are companies engaged in the textile and garment manufacturing sub-sector for the 2017-2021 period with a total sample of 55. Findings: This study states that the variables Quality of External Auditors and Frequency of CEO Descriptions have an effect on fraudulent acts in reports financial statements, while the variables of Ineffective Oversight, External Pressure and Change of Auditor have no effect on fraudulent acts in financial statements. For the moderating variable in this study, company size is not able to moderate the relationship between ineffective monitoring and fraud in financial statements.  Practical implication: The theoretical implication of this research is to increase academic knowledge about the factors that cause fraudulent financial statements.
How Intellectual Capital Can Develop Innovation And Performance Of Accounting Study Program? Sigit Hermawan; Niko Fediyanto; Wiwit Hariyanto; Prasetyo Utomo; Amelia Nugraha Dini
Jurnal Reviu Akuntansi dan Keuangan Vol. 13 No. 3 (2023): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v13i3.26598

Abstract

Purpose: The purpose of this study is to explore the role of intellectual capital in developing innovation and performance of accounting study programs in Indonesia Methodology/approach: This type of research is qualitatively interpretive. Because the researcher understands the meaning contained in the interpretation of key informants. Findings: Human Capital is a key factor for intellectual capital to develop innovation and performance of accounting study programs.  IC, both integrated and individually, plays a role in improving the performance of IAPS 4.0-based study programs Practical implications: The results of this research can be used by the head of the accounting study program in achieving superior accreditation based on IAPS 4.0, namely by utilizing the role of intellectual capital in developing innovation and performance. Originality/value: The originality of this research is to explore the intellectual capital component associated with the innovation component and the performance component of the IAPS 4.0-based accounting study program. This research also explores basic theories such as role theory, human capital theory, and the resources-based theory. 
The Effects of Emotional Intelligence, Self-Efficacy, and Online Learning on College Stress, with Motivation as an Intervening Variable (Study on Accounting Study Program Students at Muhammadiyah University of Sidoarjo) Cynthia Tamara Surya; Sigit Hermawan; Nurasik Nurasik; Ruci Arizanda Rahayu
Jurnal Riset Akuntansi Terpadu Vol 16, No 2 (2023)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v16i2.19300

Abstract

Investigating the direct effects of emotional intelligence, self-efficacy, and online learning on accounting students' college stress. It also seeks to understand the role indirectly through motivation as an intervening variable in this relationship. This study uses a quantitative methodology and uses primary data. Respondents are given questionnaires to complete to collect data. This study population consisted of accounting students from the 2018 academic year. Probability sampling with simple random sampling is used as the sampling technique. The research sample, which was determined by the Slovin formula, consisted of 149 participants from Sidoarjo’s Muhammadiyah University's Accounting Program. The structural equation model (SEM) approach to data analysis was applied, and the tool SmartPLS version 3.2.9 was used. Data analysis is done using the stages of the outer and inner models. According to the study's findings, emotional intelligence and self-efficacy have no discernible influence on college stress. On the other hand, college stress is significantly impacted by motivation and online learning. Emotional intelligence, self-efficacy, and online learning also have a big impact on motivation. It has been demonstrated to attenuate the effects of emotional intelligence, self-efficacy, and online learning on college stress.
INTEGRASI INTELLECTUAL CAPITAL DAN KNOWLEDGE MANAGEMENT UNTUK MENINGKATKAN KINERJA PERUSAHAAN FARMASI Sigit Hermawan; Wiwit Hariyanto; Sumartik Sumartik
Jurnal Akuntansi Multiparadigma Vol 6, No 3 (2015): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1000.281 KB) | DOI: 10.18202/jamal.2015.12.6031

Abstract

Abstrak: Integrasi Intellectual Capital dan Knowledge Management serta Dampaknya pada Kinerja Bisnis Perusahaan Farmasi. Tujuan penelitian ini adalah menguji pengaruh integrasi Intellectual Capital (IC) dan Knowledge Management (KM) terhadap kinerja bisnis perusahaan farmasi di Jawa Timur. Penelitian ini termasuk explanatory research dengan menggunakan 44 manajer keuangan dan akuntansi perusahaan farmasi di Jawa Timur sebagai responden. Variabel-variabel yang digunakan dalam penelitian ini adalah human capital (HC), structural capital (SC), relational capital (RC), knowledge management (KM) enablers, knowledge management (KM) process, dan business performance (BP). Hasil penelitian menunjukkan bahwa integrasi IC dan KM dapat dilakukan baik secara parsial maupun simultan dan terbukti berpengaruh pada kinerja bisnis perusahaan farmasi di Jawa Timur.   Abstract: Integration of Intellectual Capital and Knowledge Management and its Impact on Business Performance Pharmaceutical. The purpose of this study was to examine the effect of the integration of Intellectual Capital (IC) and Knowledge Management (KM) on the performance of the pharmaceutical company's business in East Java. This study included an explanatory research using finance and accounting manager 44 pharmaceutical companies in East Java as the respondent. The variables used in this study is human capital (HC), structural capital (SC), relational capital (RC), knowledge management (KM) enablers, knowledge management (KM) process and business performance (BP). The results stated that integration of IC and KM can be done either partially or simultaneously and proven effect on the business performance of pharmaceutical companies in East Java .
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