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PENERAPAN PSAK NO.109 DALAM PENYUSUNAN LAPORAN KEUANGAN ORGANISASI PENGELOLA ZAKAT DI KABUPATEN CIREBON (Studi Kasus Pada Kantor Baznas di Kabupaten Cirebon) Isrin Hikmayanti; Maslichah Maslichah; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 06 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine how the application of the financial statements of zakat management organizations at BAZNAS Cirebon district, to determine the suitability of the application of recognition, measurement, presentation and disclosure of PSAK Syariah No.109 at BAZNAS Cirebon district. The object and location of this research is in BAZNAS Cirebon Regency. The operational definition of the variables used in this study as zakat accounting information and can be used as a tool to measure the performance of the BAZNAS Management Institution. This can be measured from the way of recognition, distribution, measurement and presentation in PSAK 109. The sources used are primary data, namely data sources that directly provide data for data collection and secondary data in the form of BAZNAS Annual Reports, financial reports and other supporting data. needed in this research. This type of research uses analytical descriptive methods. Data collection techniques use literature studies, interviews, and documentation. The results of this study indicate that the recognition and distribution of zakat funds are not in accordance with PSAK No.109. In terms of the presentation of the zakat fund report, it is appropriate in the application of zakat accounting based on PSAK No. 109. disclosure of zakat funds is still not in accordance with zakat accounting standards because in asset management there is no input and recording. Keywords: Application of PSAK No. 109, Financial reports, Zakat Management Organization. 
PENGARUH KONSERVATISME AKUNTANSI TERHADAP PENILAIAN EKUITAS PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2015 – 2017) Mukminah Mukminah; Maslichah Maslichah; Muhammad Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 04 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis study was conducted to determine the effect of accountingconservatism on the assessment of corporate equity with good corporategovernance as a moderating variable. The study was conducted at amanufacturing company listed on the Indonesia Stock Exchange (BEI).Determination of sample in this research using purposive sampling method. Thetotal sample is 32 companies. Data were analyzed using moderate regressionanalysis (MRA) analysis.The result of research shows that accountancy conservatism hassignificant effect to company's equity valuation, where moderate variable ofmanagerial ownership and number of board of commissioner have no significanteffect. In this research also use Moderate Regression Analysis (MRA) todetermine moderation type in moderation variable, while managerial ownershipand number of board of commissioner is not a kindofquasi moderationvariable.Keywords:Accounting Conservatism, Corporate Equity Assessment, GoodCorporate Governance
PENGARUH FAKTOR FINANSIAL (LEVERAGE, UKURAN PERUSAHAAN DAN PROFITABILITAS) TERHADAP PENGHINDARAN PAJAK SAAT MASA PANDEMI COVID-19 PADA PERUSAHAAN LQ 45 (Studi Empiris Laporan Triwulan II,III,IV 2020 Dan I,II 2021 Pada Perusahaan LQ 45 Yang Terdaftar Di BEI) Rensi Dwi Maharani; Anik Malikah; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 07 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

This study aims to find out how Financial Factors Effect (Leverage, Company Size And Profitability) On Tax Avoidance During Covid-19 Pandemic In Lq 45 Companies, either simultaneously or partially. All LQ 45 companies in quarter II, III, IV 2020-I, II 2021 were selected as the population, for sampling the researchers chose to use purposive sampling with certain criteria, and obtained 27 companies as samples. This research is classified as quantitative research and data collection uses the documentation method by collecting quarterly financial statements of each company, multiple linear regression analysis is the data analysis method in this study and the tests used are descriptive statistical tests, normality tests, classical assumption tests, and hypothesis testing. . The results of the study prove that Leverage, Company Size and profitability have a significant simultaneous effect on tax avoidance during the covid 19 pandemic, Leverage and Profitability partially affect tax avoidance during the COVID-19 pandemic, while company size does not partially affect tax avoidance during the COVID-19 pandemic.     Keywords: Leverage, company size, profitability and tax avoidance.
ANALISIS PENGARUH KEPEMILIKAN INSTITUSI ASING TERHADAP VOLATILITAS RETURN SAHAM DI BURSA EFEK INDONESIA TAHUN 2014-2017 Nisa Amelia Ramdani; Nur Diana; Muhammad Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 03 (2019): e_Jurnal Ilmiah Riset Akuntansi Februari 2019
Publisher : Universitas Islam Malang

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Abstract

AbstractThis research was conducted with the aim to: 1) knowing a foreign institutional ownership in conjunction with variable control (domestic government ownership, size, turnover, and leverage) effect on stock return volatility. 2) partial ownership know foreign institutions, domestic government ownership, size, turnover, and leverage effect on stock return volatility. The data used in this research is secondary data. The population used in this study are all the manufacturing companies listed on the Indonesia stock exchange (BEI) in 2014-2017. The selection of the sample using a purposive sampling. Based on the criteria, obtained 39 companies sampled in this study are then analyzed using regression data panel. Based on the results of the analysis can be put forward some conclusions as follows: 1) F test results show that foreign institutional ownership in conjunction with variable control (domestic government ownership, size, turnover, and leverage) have significant effects against the volatility of stock return. 2 t test) results show that only a positive turnover effect significantly to the volatility of stock return.  Keywords: foreign institutional Ownership, stock return volatility.
TRANSPARANSI PENGELOLAAN PADA LAPORAN KEUANGAN BUMDES TERHADAP LAPORAN ASET DESA (Studi Kasus BUMDES Desa Gunungrejo Kecamatan Singosari) Karlina Apriliasari; Maslichah Maslichah; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 09 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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This study aims to find out how the process of transparency in the management of financial statements owned by BUMDes in reporting village assets. In terms of measurement or from the response of the community. For this study, researchers used an approach using interviews and documentation. The result of this research is that accounting must be carried out transparently in the form of financial statements owned by BUMDes. With this, BUMDes has not been fully transparent in its financial statements. in reporting village assets, the village has reported BUMDes assets in accordance with the guidebook, but BUMDes has not fully implemented transparency to the community.Keywords : LPJ transparency, asset transparency, channeling aspirations
PENGARUH WORK FROM HOME TERHADAP KINERJA AUDITOR DENGAN DIMENSI PERSONALITAS SEBAGAI VARIABEL INTERVENING SELAMA PANDEMI COVID-19 Zahrotul Jannah; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 05 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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This study aims to determine how the effect of Work from Home on auditor performance with work motivation and organizational commitment as intervening variables carried out during the COVID-19 pandemic. The population used in this study are auditors who work at KAP in the East Java region who are registered in the Directory of the Indonesian Institute of Certified Public Accountants (IAPI) in 2020 by using purposive sampling technique in sampling. The data collection of this research was done by distributing questionnaires either directly, through the post office, e-mail, and via google form. The data analysis method in this study uses the Structural Equation Model (SEM) using the AMOS 22 program. The results of this study indicate that Work from Home has an effect on work motivation, but Work from Home has no effect on organizational commitment and auditor performance. Then work motivation has an effect on auditor performance. Meanwhile, organizational commitment has no effect on auditor performance.Keywords: Work from Home, COVID-19, auditor performance, motivation, organizational commitment.
PENGARUH RELIGIUSITAS, FASILITAS LAYANAN, LITERASI KEUANGAN DAN BAGI HASIL TERHADAP MINAT MAHASISWA UNTUK MENABUNG DI BANK SYARIAH Livia Deni Zakaria; Afifudin Afifudin; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 11 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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ABSTRACT This research was conducted to determine the influence of Religious, Service Facilities, Financial Literacy and Profit Sharing on Student Interest in Saving in Islamic Banks. In this study, researchers took a sample of 93 respondents from active students of the economics faculty, majoring in accounting, class 2016 and 2017 who had taken the Sharia Accounting course. The analysis method used is multiple linear regression. Based on the test results, it can be concluded that simultaneously religious variables, service facilities, financial literacy and profit sharing have a significant influence on students' interest in saving at Islamic banks. Partially, the variables of religiosity, service facilities and financial literacy have no effect on students' interest in saving at Islamic banks. Meanwhile, the profit sharing variable has an influence on students' interest in saving at Islamic banks.Keywords: Religious, Service Facilities, Financial Literacy, Profit Sharing and Student Interest in Saving at Islamic Banks.
PENGARUH SANKSI PERPAJAKAN, KUALITAS PELAYANAN, DAN MORAL WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KABUPATEN MOJOKERTO Chadinamin Fadhilatil Maula; M. Cholid Mawardi; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 03 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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ABSTRACTThe purpose of this study was to determine the effect of Tax Sanctions, Service Quality and Moral of Taxpayers on UMKM Taxpayer Compliance in Mojokerto Regency. This type of research is quantitative research. The population used in this study were UMKM users who were registered at the Department of Cooperatives and Micro Enterprises in Mojokerto Regency. The sampling technique used in this study is the Slovin formula and obtained a total sample of 100 respondents. The data collection method in this study used a questionnaire because the data collection techniques were carried out by giving a number of questions and written statements to respondents. Research data and hypotheses in this study were analyzed using SPSS 16.0. The results of this study indicate that the variables of tax sanctions, service quality and morality of taxpayers have an effect on tax compliance for UMKM.Keywords: Tax Sanctions, Service Quality, Taxpayer Morals, Taxpayer Compliance
EFEKTIVITAS PENERAPAN APLIKASI SISTEM KEUANGAN DESA (SISKEUDES) DALAM MENINGKATKAN AKUNTABILITAS DAN TRANSPARANSI LAPORAN KEUANGAN DESA GRATI KECAMATAN SUMBERSUKO KABUPATEN LUMAJANG Mutiara Mardaw; M. Cholid Mawardi; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 08 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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The village government is required to compile a report on the realization of the APBDes and an Accountability Report on the Realization of the Implementation of the APBDes which is a form of accountability for the performance of the local government to the community which is used to assess the performance results of the village apparatus and as a medium to show transparency and accountability in village financial management. The purpose of this study was to determine the effectiveness of implementing the Village Financial System Application in increasing accountability and transparency of financial reports in Grati Village, Sumbersuko District, Lumajang Regency. This research method uses a qualitative approach with a qualitative descriptive type of research. The results of this study indicate that the application of the Village Financial System Application (SISKEUDES) is effective in increasing the accountability and transparency of financial reports in Grati Village, Sumbersuko District, Lumajang Regency.Keywords: Effectiveness, SISKEUDES, , Accountability, Transparency.
PENGARUH PROFESIONAL, PERTIMBANGAN PASAR KERJA, PERAN GENDER, LINGKUNGAN DAN KELUARGA DALAM PEMILIHAN KARIER AKUNTAN PUBLIK (Studi Empiris pada Mahasiswa Akuntansi di Universitas Islam Malang dan Universitas Negeri Malang) Siti Wahyuni; Noor Shodiq Askandar; Muhammad Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 04 (2019): e_Jurnal Ilmiah Riset Akuntansi Februari 2019
Publisher : Universitas Islam Malang

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ABSTRACTThis study aims to examine professional training, labor market considerations, gender, environmental and family roles in the selection of career of a Public Accountant. The object of this research is accounting students Unisma and UM. The sample method is done by random sampling. The number of students sampled in this study was 96 students. The data used are primary data in the form of questionnaires distributed to respondents. The data analysis method used in this study is multiple linear regression analysis. The results of the study show that professional training, labor market, environmental and family considerations have a significant effect on the career choice of a Public Accountant. Gender roles have no significant effect on the career choice of a Public Accountant.Keywords: Professional training, labor market considerations, gender, environmental and family roles, career choice for public accountants
Co-Authors Abd. Goffar Abdul Kodir Djaelani Abdul Lathif Adelia Yohana Meilansari Adhela Hadi Pratiwi Afifah Afda Nauziah Afifudin Afifudin Agung Winarno Agus Buono Agus Hermawan Agus Hermawan Agustina Isviandari Ahmad Basori Ahmad Syarifudin Ahmad Zulkarnain Ainia Fajrin Ainul Yakin Ainun Asri Ainun Jariyah Ainun Jariyah Aisyah Nur Baity Sa’diyah Akhmada Faidah Akhmal Firdhaus Ibnusolikhin Albaasith, Shooma Fikri Ali, M. Makhrus Alifia Udlhiyana Shifa Amalia Maulida Nurissalmah Aminatus Zahro AMINATUS ZAHRO, AMINATUS An-Nisa Soeni Ana Silva Anggraini Anang Febrianto Andre Bayu Pratama Anggia Mandari Valensia Devi Anggita Lupita Sari Anggita Septya Nisa Sholekhah Anik Malikah Anindya Ayu Nilamsari Anindya Veradina Anis Rochmawati Anisa Dwi Wandani Anisa Novianty Wakanno Anita Febriana Anita Rachman Annisa Nurul Imani Annisa Syafitrah Sakeh Anwar, Siti Aminah Aqidatul Firly ARIF EFENDI Arif Kurniawan Santoso Arisandi, Modelan Bilallimanto Yovi Arista Fauzi Kartika Sari Ashla Rahmi Tamalla Asriani Asriani Asriani Asriani, Asriani Assrofei Laily Faddillah Astri Ridiawati Astutik, Resti Windi Ayu Febri Citra Pertiwi Ayu Mei Lisa Putri Ayu Mir’atus Sholihah Ayu Via Fitriya Azri, Nur Badris Sholeh Bahari Bahari, Bahari Baiq Armiana Malahayati Baiq Inggit Hariyanti Basalamah, Muhammad Ridwan Bilah, Tasya Salsa Budi Eko Soetjipto Chadinamin Fadhilatil Maula Chalisa Amalia Putri Chandra Febyani Putri Mulyadi Chofifah, Cindy Nur Chotimatul Hamidah Chulukiyah, Husnul Cindy Ariana Oliviantika Cindy Nur Chofifah Cindy Widyawati Darti Wahyuni David Wahyu Hemawan Debrina, Helvy Meisya Desi Ananda Saidina Dessy Meritha Putri Desti Wahyuningrum Ekawati Desy Susilawati Desy Wijayanti Devi Febryanti DEWI DIAH FAKHRIYYAH Dewi, Farah Septya Findria Dian Almahri Abd. Kadir Dian Antika Sari Dian Novitasari Dian Safitri Dian Syifaul Choirun Nisa Dias Olivia Diawati Diawati Dila Anggraheni Dina Huzriyah Dinanda Primanagari Dinanda Primanagari Dinda Oktaviani Dinda Septian Nur’aini Dini Ariani Putri Dirgantara, Mohammad Videla Rosendy Dita Dwi Lestari Diyah Ratnasari Durrotul Yatimah Dwi Dosi Kurniawati Dwiyani Sudaryanti Dyah Arini Rudiningtyas Dyah Putri Novitasari Dyanira Putri Hertika Dzurrotun Nasikhah Edi Mulyono Efendi Trias Yusnita Efi Kumala Eka Maylinda Nurafifah Eka Wulandari Eka Yulianti Ekky Dian Muharromah Ela Muliana Elia Nurmala Elisabet Susianti Ningrum Ema Maliawati Emy Puji Puspitasari Endang Utami Aprilia Musiin Enggar Tiyas Yuliyanti Enis Setiawati Erina Sasmita Arjuni Erlina Julita Pramesti Erlinliya Motifasari Ervinda Irawati Eva Lailan Rahmania Syefiada Eva Puspitasari Eva Wulandari Eveilin Rosalina Putri Evy Nur Sugiarti Fachenda Itsnain Naufal Zuhdi Fachry Rahmatullah Aditama Fadel Baha Fairotus Shulhiyyah Faizatur Hafidhoh Fani Adhistyastuti Farah Septya Findria Dewi Farida Diyan Pertiwi Fatimatuz Zahro Febriani Dwi Putri Yadyarti Fikria Lailatus Sidqiyah Firda Fikra Tania Firdausia Oktaviana Firqatun Nafilah Fitri Rahmatika Fitri Veta Viyan Fitria Afdiyanti Astuti Gaendie Mustika Ladyve Geya Adiptadaniar Habibah Mutiara Islamiyah Habibi Santoso Hairunisah Hairunisah Halimatus Sakdiyah Halimatus Sa’diyah Hamamah Jamaludin Hamdi Holid Ulinnuha Hanafi Hanafi Hariri Hariri Hariri, Hariri Hastini Yanti Susiyah Hellamida Fanureka Henra Nanang Sukma Herianto Herianto Hermawan, Ismi Istihanah Hidayati, Irma Hijah Maisyarah Hikmatul Amaliya Hilda Rahmadia Putri Hj. Nur Hidayati Hj. Nur Hidayati Hj. Nurhidayati Hj. Nurhidayati Hoiriyah Ali Husnul Chulukiyah Husnul Hidayatur Rohmah Ika Alivia Rizky Ika Erniawati Ika Nur Faiza Imam Baihaqi Ahmad Imarotul Mufidah Imelda Imelda Imelda Yofa Aprillia Imroatus Sholikah Indah Sumayah Gasim Indrawan Maulana Inggit Dwi Priliya Intan Dewi Sa’adah Intan Kurnia Inti Sari Irfandi, Hanif Irma Hidayati Ismi Istihanah Hermawan Isrin Hikmayanti Istiqomah Nur Frida Ita Athia Iva Yuliana Pratama Jamaludin Anwar Jamli La Nasir Janan, Muhammad Fathul Jumiati Halima Junaidi Junaidi Kamisa Delasari Karina Murngnysih Karlina Apriliasari Karlisa Priandana Khalid Izzuddin Wafiq Khalikussabir, Khalikussabir Kiki Veronica Agatha Kinaza, Tsibat Vozi Kirana Amalia Latulanit Kumala Faiza Amalia Kumalasari, Dwi Laeli Nur Barokah Laila Maulatul Haq Laila Nur Rosyidah Lailatul Ilma Aulia Lailatul Mutmainnah Laily Rahmawati Larasati Puspaharisti Latisha Ananda Rezha Leony Larasati Widodo Lesi Anjaliati Lika Yunistiyawati Likuwatan, Mayatisari Lili Suryani Umar Lina Puspitasari Linda Devita Linda Erika Linda Tri Utami Linda Wulandari Liria Rhosa Effendi Lisa Alvionita Lisa Yuliana Listiya Ayuningsih Lita Noviani Livia Deni Zakaria Luluk Innafisah Lusia As’ari Lutfiani Nur Adiliyah Luthfiyah, Mitha Faridatul Lutvia Yanda Ayunanta Mahfiro Mahfiro Mardhani Susilawati Maria Ulfa Maslichah, Maslichah MASRIYAH Masriyah Masriyah Mayatisari Likuwatan Meli Marliani Melinda Ramadhanti Melly Meilani Mirawati Lompeng Misbahul Mun’im Moh. Amin Moh. Amin Mohamad Indra Ardhiansa Mohammad Amin Mohammad Naylu Alifi Noor Mufarrokhah, Saidatul Muhammad Faiz Labay Al Anshory Muhammad Faris Nugraha Muhammad Ikhsan Arief Nugraha Muhammad Mahyudin Muhtar Muhammad Noor Ramadhani Muhdin Muhdin Muhdor Muhdor Muhsi Rosdian Sukmawati Mukminah Mukminah Mustopa, Andi Mutiara Mardaw Mutmainna Indah Andriyani Dewi Nadiya Nidaul Khairiyah Nafi’atin Riski Nais Aprilia Namira Usman Na’am Chusaeri Nengrum, Adela Pangestiti Hayu Neny Sulistyowati Nimas Agustin Candra Sujarwo Nina Mardiana (F01108057) Nisa Amelia Ramdani Ni’mah, Nazilatin Noor Shodiq Askandar Noor, Mohammad Naylu Alifi Noraida Hafni Normasari Dwi Purwanti Novita Dian Kusuma Putri Novyta Diah Ayu Putri Inandi Nuansa Risky Nugraha, Muhammad Faris Nur Chabibah Nur Chalimatussa’diyah Nur Diana Nur Diana Nur Diana Nur Hadayati Nur Halisa Nur Hasanah Nur Hidayati Nuril Laili Wulandari Nurkomariah Nurkomariah Nurul Ikriyah Nurul Khoiriyah Nurul Mutia Hidayah Nurul Nabilah Oktaviana Imami Mahmudah Olivia Rizqiatul Jannah Pradana, Rahardyan Sriatma Prima Anggraeni Hartutik Puji Handayati Puspaharisti, Larasati Putra Perdana, Dimas Akbar Putri Elsa Meilina Putri Ningsih Putri Nurfadilah Putri Septianita Rachmawati Putri Yudiastantri Putri, Venni Endina Qisthi Yoeanda Qonita Lutfiyah Rahma Maulidia Rahmatdatulah Rahmatdatulah Rahmawati, Selly Putri Ramadhan, Tri Sugiarti Ratna Tri Hardaningtyas, Ratna Tri Rayi Mifta Pradifta Rensi Dwi Maharani Resti Windi Astutik Retno Dwi Wandika Reza, Oktayuan Nanda Rina Ariani Rindit Pranandari Rini Cahyanti Risa Levia Setyawati Riska Dwi Fitriana Riska Widia Rantasari Risma Tri Edi Susenti Risna Nur Anggraini Rochmawati, Putri Rofiatul Jannah Rudhiningtyas, Dyah Arini Sabtian Clara Desya Putri Sahid Hidayah Saidah, Fadilatul Sajdah, Meilisa Salina Salina Salsabila, Unik Hanifah Santoso, Habibi Sari Lestari Sarina Hi Djafar Selynia Nurur Rohmah Sherly Aulia Absari Shofiyah Shofiyah Shofyah Shofyah Silvia Qotrun Nada Siti Aminah Anwar Siti Choirul Umatin Siti Hakimatun Nisak Siti Istiqomah Siti Nur Aini Arum Lestari Siti Rofiah Siti Wahyuni Sofiana Sofiana Sopia Sopia Sri Sinta Wardani Sri Sukenti Sri Wahyuni Sudarmiatin Sukma, Henra Nanang Suniyah Suniyah Tasnim Nikmatullah Realita TRI WULANDARI Tsamrotul Masrifatil Abadiah Tsibat Vozi Kinaza Ufairoh Rohmawati Ulfa Dwi Yanti H. Abubakar Ulfa Ilmiyatis Sholichah Ulfah Hariani Ulumi, Ainun Umi Masruroh Umi Nandiroh Ummy Sholihah Veni Zakia Venni Endina Putri Via Amiria Vika Herdiana Vinna Anggraeni Wahidatul Hasanah Wahyu Afrilia Mawardianti Wanda Alisah Sastiana Wardatul Jannah Widi Sriyanto Widiarti, Refinda Cahyu Widya Andreyna Winda Armeinita Wulandari Yayang Perdania Putri Yoga Prasetyo Yuli Soesetio Yulia Zahro Yuninda Asmi Puspita Sari Yunita Adelia Putri Yusrotul Widad Yuyun Fadilah Yuyun Hanifatusa’idah Zahrotul Jannah Zalzulifa Zelvi Ainun Naja Zuhdi, Fachenda Itsnain Naufal