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All Journal Jurnal Keuangan dan Perbankan Jurnal Dinamika Akuntansi Dinamika Pendidikan JEJAK Lembaran Ilmu Kependidikan Rekayasa: Jurnal Penerapan Teknologi dan Pembelajaran JURNAL PROFESI KEGURUAN Accounting Analysis Journal Economic Education Analysis Journal Educational Management Journal of Economic Education Moneter : Jurnal Akuntansi dan Keuangan Fokus Ekonomi Pendas : Jurnah Ilmiah Pendidikan Dasar Bisma: Jurnal Bisnis dan Manajemen Martabe : Jurnal Pengabdian Kepada Masyarakat Owner : Riset dan Jurnal Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) Journal of Primary Education Community Development Journal Community Engagement and Emergence Journal (CEEJ) Diseminasi : Jurnal Pengabdian kepada Masyarakat Jurnal Ekonomi, Manajemen, dan Akuntansi Universitas Ngudi Waluyo Sport and Nutrition Journal BERNAS: Jurnal Pengabdian Kepada Masyarakat Indonesian Journal of Innovation Studies NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Journal of Educational Sciences Jurnal Ilmiah Ilmu Terapan Universitas Jambi Proceeding of International Conference on Science, Education, and Technology Journal of Law and Legal Reform Jurnal Penelitian Pendidikan Business and Economic Analysis Journal Journal of Economic Education
Muhammad Khafid
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Veterinary Other

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PENYUSUNAN DAN IMPLEMENTASI SISTEM PELAYANAN PUBLIK SURAT PENGANTAR RT/ RW ONLINE UNTUK MEWUJUDKAN SEMARANG “SMART CITY” Khafid, Muhammad; Wahyudin, Agus
Rekayasa : Jurnal Penerapan Teknologi dan Pembelajaran Vol 16, No 2 (2018): Desember 2018
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/rekayasa.v16i2.17517

Abstract

Every citizen expects that RT / RW cover letter service can be obtained quickly and accurately. However, the expectation of public services such as introducing RT / RW letters sometimes can not be realized. Often the handling of RT / RW cover letters takes days. The purpose of this community service activity is to improve the quality of public service in the form of introductory letter service of RT / RW for the people in need. Specific targets of community service are: (1) establishment of public service system of RT / RW introduction letter online, and (2) implementation of public service system of RT / RW introduction letter online. Based on the results of community service activities, it is concluded that the RT RW online introduction letter application system is one of the alternative solutions for effective citizen administration services, since this system can overcome the difficulties of citizens in obtaining administrative services indefinitely dimensional space and time. The residents welcomed the existence of this RT RW online introduction letter application system, especially for residents of immigrant residents (residents of residential complex). However, for the original villagers, the existence of this system has not been so needed. The majority of the original villagers will not use this online system. Based on feedback on the ease of use of the system and the attractive appearance of this system, it is realized that the system is still a lot of shortcomings, so that future improvements are still needed.
Financial Performance Determinant of Islamic Banking in Indonesia Hasan Mukhibad; Muhammad Khafid
Jurnal Keuangan dan Perbankan Vol 22, No 3 (2018): July 2018
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (694.914 KB) | DOI: 10.26905/jkdp.v22i3.2061

Abstract

The rapid growth of Islamic banks also occured in Indonesia. The high growth of Islamic banks’ assets gave opportunities to increase bad debt (non-performing financing). We examined the impact of good corporate governance (GCG), number of sharia supervisory board (SSB), financing to deposit ratio (FDR), profit and loss sharing (PLS) financing ratio, profit sharing rate of financing, and temporary syirkah fund ratio on the performance of non-performance financing (NPF) and return on assets (ROA). This research also tested the influence of NPF on ROA. The population of this research was Islamic commercial banks in Indonesia with the observation ranged from 2009-2016. The samples were determined by using a purposive sampling method. Data analysis used a structural equation model with WarpPLS. We proved that empirically GCG disclosure did not affect NPF. NPF bank was influenced by PLS financing and temporary syirkah fund ratio. PLS financing income and FDR financing did not affect the NPF. Moreover, GCG, SSB, temporary syirkah fund, and NPF disclosures influenced profitabilityJEL Classification: G31, G32, G34DOI: https://doi.org/10.26905/jkdp.v22i3.2061
JEJARING USAHA “RASENDRIYA KRIYA TULANG DAUN” SEBAGAI STRATEGI KEBERLANJUTAN PROGRAM PENGEMBANGAN USAHA PRODUK INTELEKTUAL KAMPUS Amin RETNONINGSIH; Widowati Widowati; Muhammad KHAFID; Sucihatiningsih Dian Wisika PRAJANTI
Diseminasi: Jurnal Pengabdian kepada Masyarakat Vol. 3 No. 1 (2021)
Publisher : Pusat Pengabdian kepada Masyarakat- LPPM Universitas Terbuka

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Abstract

Woody tree leaves have diverse shapes and repeats. The skeleton leaves in the woody plant group are quite strong and have a unique shape so that they can become as the raw material for making exclusive crafts. Raw materials of skeleton leaves have been used by the business unit "Rasendriya Kriya Tulang Daun" as the main ingredient in making six types of crafts. This business unit was born from the service community of the Campus Intellectual Product Development Program (PPUPIK) at Universitas Negeri Semarang (UNNES). In addition to producing crafts, Rasendriya also provides training services ranging from the manufacturing and coloring of skeleton leaf to make craft products. Rasendriya's goal is to become an innovative business unit that is able to motivate students to become entrepreneurs while contributing income generating for UNNES. One of the craft products that is in great demand by consumers is painting on skeleton leaves. This product marketing can reach various consumers from individuals to government and private institutions. The key to successful marketing is a wide network of institutions such as banks, the Department of Trade and the Office of Cooperatives. These institutions routinely provide training to improve managerial skills and facilitate exhibitions for promotion so that Rasendriya products are widely known at local, national and international events, as well as they become customers of painting products on skeleton leaves as souvenirs of the company/institution. An extensive network encourages Rasendriya to continue to increase the quantity of quality products so that the sustainability of the campus business as income generating can be predicted. Daun pohon berkayu memiliki bentuk dan pertulangan yang beranekaragaman. Tulang daun pada kelompok tanaman tersebut cukup kuat dan bentuknya unik sehingga dapat menjadi bahan baku pembuatan kriya/kerajinan yang eksklusif. Bahan baku tulang daun telah digunakan unit usaha “Rasendriya Kriya Tulang Daun” sebagai bahan utama pembuatan enam jenis kriya. Unit usaha ini lahir dari skema pengabdian Program Pengembangan Usaha Produk Intelektual Kampus (PPUPIK) di Universitas Negeri Semarang (UNNES). Selain memproduksi kriya, Rasendriya juga menyediakan jasa pelatihan mulai dari pembuatan dan pewarnaan tulang daun hingga pembuatan produk kriya. Tujuan Rasendriya adalah menjadi unit usaha inovatif yang mampu memotivasi mahasiswa menjadi wirausaha sekaligus memberikan kontribusi income generating untuk UNNES. Salah satu produk kriya yang sangat diminati konsumen adalah lukisan di atas tulang daun. Pemasaran produk ini dapat menjangkau berbagai lapisan konsumen mulai perseorangan hingga lembaga pemerintah maupun swasta. Kunci keberhasilan pemasarannya adalah jejaring yang luas dengan berbagai lembaga yang relevan seperti bank, Dinas Perdagangan dan Dinas Koperasi. Lembaga-lembagl tersebut secara rutin memberikan pelatihan untuk meningkatkan kemampuan manajerial dan memfasilitasi pameran untuk promosi sehingga produk Rasendriya dikenal luas, baik pada event lokal, nasional, maupun internasional, sekaligus mereka menjadi pelanggan produk lukisan di atas tulang daun sebagai souvenir perusahaan/lembaga tersebut. Jejaring yang luas mendorong Rasendriya untuk terus meningkatkan kuantitas produk berkualitas sehingga keberlanjutan usaha kampus sebagai income generating dapat diprediksikan.
KONTRIBUSI KARAKTERISTIK PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP PUBLIKASI SUSTAINABILITY REPORT Muhammad Khafid; Mulyaningsih Mulyaningsih
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 19 No 3 (2015)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2015.v19.i3.129

Abstract

Sustainability report adalah laporan sukarela untuk menyajikan laporan tanggung jawab perusahaan  aspek  sosial,  ekonomi,  lingkungan. Tercatat ada sekitar 47,1% perusahaan industri pertambangan yang membuat laporan keberlanjutan secara sukarela. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh profitabilitas, leverage, ukuran perusahaan, dewan direksi, komite audit, dan governance committee terhadap publikasi sustainability report. Populasi penelitian ini adalah seluruh perusahaan industri pertambangan terdaftar di Bursa Efek Indonesia 2011-2013. Teknik pengambilan sampel dengan purposive sampling. Sampel yang masuk kriteria sebanyak 17 perusahaan. Unit analisis sampel untuk tahun 2011-2013 sebanyak 51 annual report. Metode analisis data penelitian ini yaitu regresi logistik. Hasil pengujian menunjukkan bahwa variabel profitabilitas, ukuran perusahaan, dan governance committee, berperan positif terhadap publikasi sustainability report. Leverage, dewan direksi, dan komite audit tidak berpengaruh terhadap publikasi sustainability report. Saran untuk penelitian selanjutnya dengan memperhatikan kualitas isi pengungkapan dari publikasi sustainability report sesuai pedoman GRI. Selain itu sebaiknya menggunakan pengukuran yang berbeda sebagai proksi dari variabel atau mempertimbangkan faktor ekonomi, seperti perubahan kurs tingkat bunga, atau tingkat inflasi untuk menghasilkan penelitian yang lebih baik.
Pengaruh Profitabilitas, Sturktur Modal dan Ukuran Perusahaan terhadap Kualitas Laba dengan Kepemilikan Manajerial sebagai Variabel Moderating Siti Lusiani; Muhammad Khafid
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i1.719

Abstract

The purpose of this study is to find empirical evidence regarding the effect of profitability, capital structure, and firm size on earnings quality with managerial ownership as a moderating variable. The sampling technique was determined by purposive sampling method which was based on the criteria set by the researcher and resulted into 79 units of analysis as observation object. The population in this study are manufacturing companies listed in the Indonesia Stock Exchange during 2016 to 2019 period. The data was collected using documentation method. The data was analysis used descriptive statistical analysis and moderate regression analysis with the tools IBM SPSS Statistic 21. The result of this study proves empirically that profitability and capital structure have an effect to earnings quality. Meanwhile firm size does not affect  earnings quality. Furthermore, managerial ownership is able to moderate the effect of profitability and capital structure on earning quality. However, managerial ownership can not moderate the effect of firm size on earning quality. Future research are suggeste to expand the sample of companies from various sectors and increase the research period. Furthermore, it is recommended to add other variabels which might effect earnings quality. Regarding variable measurement it is also suggested to use another method measure each variable.
Pengaruh Ukuran Perusahaan, Leverage dan Profitabilitas terhadap Manajemen Laba dengan Kompensasi Bonus sebagai Variabel Moderating Nurul Azizah Adyastuti; Muhammad Khafid
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i2.830

Abstract

This study aims to find empirical evidence regarding the effect of firm size, leverage and profitability on earnings management with bonus compensation as a moderating variable. A total of 194 manufacturing companies listed on the Indonesia Stock Exchange during the period 2018 to 2019 were used as the study population. Purposive sampling was used as a sampling method which obtained 87 companies with 126 units of analysis. Data collection in the study was carried out using the documentation method. This study uses the method of moderated regression analysis (MRA) which is processed through IBM SPSS Statistics 21 software. This study proves empirically that there is a negative effect between firm size on earnings management, and there is a positive effect between profitability on earnings management and there is no influence between leverage to earnings management. Furthermore, bonus compensation can be used to moderate the effect of profitability on earnings management, but cannot moderate the effect of firm size and leverage on earnings management. The conclusion of this study is earnings management practices will increase when the company has a high level of profitability. High profitability from management tends to maximize profits by maximizing bonuses received by managers, increasing company performance so that it looks good and gains the trust of investors.
PENGARUH PERATAAN LABA, UKURAN PERUSAHAAN, DEBT TO EQUITY RATIO, DAN RETURN ON ASSETS TERHADAP REAKSI PASAR PERUSAHAAN PERTAMBANGAN TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2019 Marco Marco; Muhammad Khafid
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 17, No 1: Juni 2022
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.17.1.61-80

Abstract

The purpose of this study is to to find empirical evidence and to determine the effect of income smoothing, firm size, debt to equity ratio, return on assets on market reactions. The population used in this study is mining sector companies listed on the Indonesia Stock Exchange in the period 2017 to 2019. The sampling technique in this study uses an purposive sampling with a 35 unit of analysis that are processed. The research data collection method uses the documentation method. The research data analysis technique used is descriptive statistical analysis and inferential statistical analysis. Hypothesis testing in this research using multiple linear regression analysis tools The results of this research showed that the retun on assets variable has a significant positive effect on market reaction, the income smoothing variable does not have an influence on market reaction, the firm size does not have an influence on market reaction, and the debt to equity ratio does not have an influence on market reaction. The conclusion from the results of this study that companies that increasingly have a high rate of return on assets ratio will attract investors to invest
FAKTOR – FAKTOR YANG MEMPENGARUHI KETUNTASAN BELAJAR AKUNTANSI : MOTIVASI BELAJAR SEBAGAI VARIABEL INTERVENING Khafid, Muhammad
Lembaran Ilmu Kependidikan Vol 37, No 1 (2008)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/lik.v37i1.515

Abstract

The purpose of this research is to find out the influence of family environment,school environment, teaching method and learning motivation towards the masterylearning of accounting students. The population taken in this research is students ofgrade XI MA YASPIA Grobogan as many as 116 students, that are divided into twoclasses; XI A and XI B. The sample taken is students of grade XI MA YASPIAGrobogan who are 100 students in total. The variable being addressed is variableexogen which covers family envoronment, school environment and teaching method.Meanwhile, learning motivation as the intervening variable and endogen variable aremastery learning of accounting. The method of data gathering is documentation andquesionaire. The method of data analysis is Structural Equation Modelling (SEM).The result of the reserarch showed that family environment, school environment,teaching method and learning motivation influenced the students’ accounting mastery.Fisrt, the family environment influenced the students’ accounting mastery directly,(13%), with CR = 1.96 and a p value of 0.049 lower than 0.05. Second, the learningmotivation influenced the students’accounting mastery, (8.91%), with CR = 3.085 anda p value of 0.002 lower than 0.05. Third, the school environment influenced thestudents’ accounting mastery directly (27%), with CR = 0.028 and a p value 0.000lower than 0.05 and it had indirect influence base on motivation point of view(11.55%) with CR = 4.111 and a p value of 0.000 lower than 0.05. Finally, the methodused in teaching influenced the students’ accounting mastery (34%) with CR = 5.171and a p value of 0.000 lower than 0.05 and base on motivation point of view, it hadinderect influence (7.26%) with CR = 2.597 and a p value of 0.009 lower than 0.05.Kata Kunci: lingkungan keluarga, lingkungan sekolah, metode pembelajaran, motivasibelajar, ketuntasan belajar.
Analysis of Government Spending on Education on the HDI Aan Riana; Muhammad Khafid
JEJAK: Jurnal Ekonomi dan Kebijakan Vol 15, No 2 (2022): September 2022
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jejak.v15i2.38263

Abstract

Human development indicates a country’s progress. It is used to achieve economic growth. The purpose of this study is to find out how the development of the human development index (HDI) in Central Java in 2016-2020 and to analyze how much influence government spending on education, poverty, population, growth rate, and the minimum wage has on the human development index (HDI) in central Java. The results indicate that government spending on education, population and growth rate, has no significant effect. The results of panel data regression indicate that government spending on education has a probability value of 0.0727, and poverty has a probability value of 0.000, which is smaller than 0.05. It means that poverty significantly affects the human development index. The number of the working-age population has a probability value of 0.2411, the growth rate has a probability value of 0.0538, and the minimum wage has a probability value of 0.000, which is smaller than 0.05. It means that the minimum wage significantly affects the Human development index.
Training Evaluation Management Model of CT and MRI Quality Control Based on The ACR Phantom Using View Dex Administrator Gatot Murti Wibowo; Fahkruddin Fahkruddin; Rustono Rustono; Muhammad Khafid
International Conference on Science, Education, and Technology Vol. 8 (2022)
Publisher : Universitas Negeri Semarang

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Abstract

Background: CT and MRI QC Training must have the three stages to perform, namely planning, implementation, and evaluation. In the evaluation stage, the content being tested was not comprehensive, and was still in the form of a paper base test. The study aims to develop computer-based test that is integrated with ViewDex application. Methods: The waterfall models is employed in the research development. In the process of developing a paper base of test-based evaluation system developed into a computer base test. The development of administrator ViewDex software (Java 2 platform, version 2.0) includes the stages: identification, system design, validation, program development, implementation, validation, function testing, performance testing, and maintenance stages. Limited evaluation about function and performance of the developed applications is carried out through the tests. Results: The developed ViewDex administrator can be used for evaluating the participants who joint the training program on QC CT and MRI. The performance of the ViewDex administrator application as a whole in the category is very feasible to employ as a model for evaluating the QC training program on CT and MRI. Conclusion: The ViewDex administrator application performs the process of exporting the participant data, creating questions, and importing the test results quickly and easily. The application runs successful to evaluate participants' knowledge about CT and MRI image quality performances after completing the training course entirety. All items of buttons available on the ViewDex administrator can function properly. The menu for testing users is in a good design, showing final evaluation results.
Co-Authors - Suroso -, Rusdianingseh A.A. Ketut Agung Cahyawan W Aan Riana Abdul Kodir Abiprayasa Kawiswara Weko Hartoyo, Abiprayasa Kawiswara Weko Achmad Slamet Ade Dwi Suryani, Ade Dwi Aditya Yulianto, Aditya Agus Aan Adriansyah Agus Kurniawan Agus Wahyudin Agus Yuwono Ahmad Saeroji Alfiyaturrohmah, Rifka Alifia, Desi Amin Pujiati Amin Retnoningsih Amin Yusuf Amirul Arif Anak Agung Gede Sugianthara Andryan Setyadharma Anik Fadlilah, Anik Ardik Rahmat Kurniawan, Ardik Rahmat Arief Rohman, Arief Arief Yulianto Asih, Sekar Widi Asti Nuris Soraya, Asti Nuris Aulia, Devika Wasiatul Awalya Awalya, Awalya AYU SURYANI, AYU Azhary, Luqman Bambang Subali Barokah, Slamet Umi Nur Buana, Fita Kartika Buana, Fita Kartika Cahyani, Elisabeth Putri Adilya Candrawati, Melinda Candrawati, Melinda Chusnul Khitam, Muhammad Cordeanita, Yunisha Maria Dahlan, Mufid Damayanti, Elok Decky Avrilianda Dewi Liesnoor Setyowati Dewi, Citra Asmara Diah Arumsasi, Diah Dienti, Lulu Sania Djoko Widodo Ellianawati, Ellianawati Eloking Surya Sekar Mahardika, Eloking Surya Sekar Fadri, Nurul Fahkruddin Fahkruddin Fakhruddin Fakhruddin Fani Karina, Fani Faradisa, Atiyah Nima Fariztian, Anies Fariztian, Anies Fathur Rokhman Fitriyani, Ulfi Nihayah Gatot Murti Wibowo Hadromi - Hamdan Tri Atmaja Hanapi Atmaja, Hanapi Hasan Mukhibad Hatmanti, Nety Mawarda Iman Widhiatmoko, Iman Indah Anisykurlillah Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri Isro Hendar Saputra Januarsi, Dian Jarodi , Odi Jarodi, Odi Karina, Fani Ketut Sudarma Khasanah, Hidayatul Komar, Zaenul Kurniawan, Ardik Rahmat Lestari Sukartiningsih, Lis Lestari, Maharesi Dewi Lestari, Maharesi Dewi Linda Agustina Luluk Masruroh, Luluk Marco Marco Marliyana, Eko Marliyana Marliyana, Eko Marliyana Masturi Masturi Monika, Lucky Tio Monika, Lucky Tio Mufaid, Mufaid Mugiyatun, Mugiyatun MUHAMMAD AGUS SUPRAYUDI Mukhlisin Mukhlisin Mulyaningsih Mulyaningsih Muthmainnah, Fadkhuli Nana Noviada Kwartawaty Niswah Baroroh Niswatun Hasanah Noventi, Iis Nuni Widiarti Nur Amin, Nur Nur Anita Nurul Azizah Adyastuti Nurul Hidayati Nurul Jannatul Firdausi Pangastuti, Uswatun Pertiwi, Raras Sukma Pertiwi, Raras Sukma Prajanti, Sucihatininingsih Dian Wisika Pramomo, Suwito Eko Prihastomo, Eka Deny Prihastomo, Eka Deny Purnomo, Yanuar Dwi Purnomo, Yanuar Dwi Putri Yani, Yulia Rejeki, Bernadetta Sri Renaningtyas, Dwi Lestari Ria Aniktia, Ria Riana, Aan Rida Andriyani, Rida Risnawati, Septi Rofik, Ainul Rusdarti - Rustono Rustono S Martono S.Pd. M Kes I Ketut Sudiana . Safitri, Novia Faiz Sani Rusminah Sari, Naomi Puspita Sari, Syanita Savira Agatha Putri, Marsha Septiana, Milla Shanty Oktavilia Sheila Erdi El-Majid Shobach, Nurus Sigit Kristiadi, Sigit Siska Puji Lestari Siti Lusiani Siti Nor Chalimah, Siti Nor Slamet Umi Nur Barokah Sonia, Devi SRI WARDANI Sucihatiningsih Dian Wisika Prajanti Sucihatiningsih DWP Suroso, - Suwito Eko Pramono Suyanto Suyanto Totok Sumaryanto Florentinus, Totok Sumaryanto Tri Joko Raharjo Tusyanah Tusyanah Tyas, Vivi Ayuning Umi Hanifah Umi Yamsih, Umi Utama, Pratignya Via, Faricha Putri Alif wahyuni wahyuni Widhiatmoko, Iman Widiyanto Widiyanto Widowati Widowati Winoto, Priyo Mukti Pribadi Wulandari, Retno Asih Zaenuri Mastur