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ANALISIS PENGARUH PENERAPAN PRINSIP GOOD CORPORATE GOVERNANCE TERHADAP PENGELOLAAN DANA DESA OLEH PEMERINTAH DESA (Studi Kasus Di Desa Panggungasri, Desa Bumiayu, dan Desa Sumberagung Kecamatan Panggungrejo Kabupaten Blitar) Retno Dwi Wandika; M. Cholid Mawardi; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 04 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
Publisher : Universitas Islam Malang

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Abstract

This study was conducted with aims to analyze the effect of applying the principles of good corporate governance to the management of village funds by the village government. This research uses qualitative research methods with a descriptive approach. This research was conducted in three villages, namely Panggungasri Village, Bumiayu Village, and Sumberagung Villages, Panggungrejo District, Blitar Regency. The resource persons selected in this study were the Village Head, Village Secretary, and Village Treasurer. This research was conducted through interviews and documentation. The results showed that the three villages had implemented the principles of good corporate governance well, but there were still many shortcomings that had to be addressed by the respective village governments. The principles of good corporate governance that have been implemented are the principle of accountability, the principle of responsibility and the principle of fairness. Meanwhile, the principles of transparency and independence have not been maximally applied. In general, the implementation of the principles of good corporate governance has been implemented because the village government has carried out activities in accordance with applicable regulations.  Keyword: Good Corporate Governance, Management of Village Funds, Village Government
PENGARUH UKURAN PERUSAHAAN, UKURAN KAP, KLASIFIKASI INDUSTRI, DAN TINGKAT PROFITABILITAS PERUSAHAAN TERHADAP AUDIT DELAY (STUDI EMPIRIS PADA PERUSAHAAN YANG TERMASUK 50 MOST ACTIVE STOCKS BY TRADING VALUE TAHUN 2014-2016) Misbahul Mun’im; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 01 (2019): e_Jurnal Ilmiah Riset Akuntansi Juni 2019
Publisher : Universitas Islam Malang

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Abstract

AbstractEvery goes public company, is obliged to report financial statements periodically and on time no later than delivered on March 31 of the following year or at the end of the third month (90 days) after the annual financial reporting date. The audited annual report will be used as the basis for decision making for investors.The financial statements published by the issuer to the public must be audited financial statements by an independent Auditor, so that the time required by the Auditor to audit financial statements also influences the timely publication of the company's financial statements. In this study aims to determine the effect of Company Size, Size of Public Accounting Firms, Industrial Classification, and the Level of Company Profitability on the audit process (audit delay) Audit Delay on Companies Including 50 Most Active Stocks by Trading Value Year 2014-2016The analytical method used in this study is using multiple regression analysis through SPSS testing by considering the classic assumption test, namely normality, multicollinearity, heteroscedasticity and autocorrelation.The results of the study show that the size of the company, the size of the public accounting firm and the level of profitability do not affect audit delay, while the classification of industry has a significant influence on audit delay. Keywords :  Audit Delay, Company Size, Size of Public Accountant Office,Industrial Classification, and Level of Company Profitability
Implementasi Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah Sebagai Dasar Penyajian Laporan Keuangan Yang Relevan Pada UMKM (Studi Kasus UKM Usbiaf Creative) Fitria Afdiyanti Astuti; Noor Shodiq Askandar; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 01 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study was to find out the perceptions of MSME managers Usbiaf Creative in Kendal Regency, Semarang regarding Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM), know the presentation of MSME financial reports, and find out the inhibiting factors for the application of SAK EMKM. The method used in this research is a qualitative approach with a descriptive method and a case study approach. The object of this research is the Usbiaf Creative MSME located in Kendal Regency, Semarang by conducting interviews with the owners and employees concerned as a method for collecting primary data and other supporting documents as secondary data sources. Then the data was collected using the triangulation method and analyzed using data collection, data reduction, data presentation, and drawing conclusions. Based on research that has been conducted on Usbiaf Creative SMEs, it is known that the presentation of the Usbiaf Creative MSME financial statements is not in accordance with the description of EMKM SAK. It is known that there are several obstacles to Usbiaf Creative SMEs, namely limited human resource capabilities, lack of supporting documents, and no counseling on the importance of implementing SAK EMKM.Keywords: SAK EMKM, financial statements, SMEs, relevant
PENGARUH MOTIVASI BELAJAR, PENYALAHGUNAAN TEKNOLOGI INFORMASI DAN INTEGRITAS MAHASISWA TERHADAP PERILAKU KECURANGAN AKADEMIK MAHASISWA AKUNTANSI SEBAGAI CALON AKUNTAN (Studi Kasus Pada Mahasiswa Akuntansi Universitas Islam Malang) Chandra Febyani Putri Mulyadi; Nur Diana; 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

The purpose of this study is to determine the effect of learning motivation, misuse of information technology and student integrity on the academic cheating behavior of accounting students as prospective accountants for accounting students at the Islamic University of Malang. This research is an associative quantitative research and uses a descriptive quantitative design. Data collection was collected using a questionnaire. The sample used by the researchers using purposive sampling technique, and using the slovin formula calculation determine the number. The technique used by the researcher is Multiple Linear Regression Analysis with the help of SPSS 21.The results of this study stated that learning motivation and student integrity have no effect on the academic cheating behavior of  accounting students as prospective accountants, while the misuse of information technology has a significant positive effect on the academic cheating behavior of accounting students as prospective accountants. And simultaneously all independent variables affect the dependent variable.Keywords : learning motivation, misuse of information technology, student integrity, academic cheating behavior.
EFEKTIVITAS FRAUD DIAMOND DAN FRAUD PENTAGON DALAM MENDETEKSI KECURANGAN PADA LAPORAN KEUANGAN PERUSAHAAN IDX30 YANG TERDAFTAR DI BEI 2018-2020 Wanda Alisah Sastiana; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 01 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

This study aims to see the effectiveness of the theory of fraud diamond and fraud pentagon in detecting fraudulent financial statements in IDX30 companies listed on the Indonesia Stock Exchange in 2018-2020. The population in this study was 30 IDX companies listed on the Indonesia Stock Exchange (IDX) for the period 2018 – 2020. This research is included in the type of quantitative research because it uses secondary data. The sample of this study was taken from the population using the purposive sampling technique and obtained a sample of 18 companies with the criteria used. The results of this study are the elements of Fraud diamond and Fraud pentagon, namely Pressure (External Pressure), Opportunity (Ineffective Monitoring), Rationalization (Auditor Change), Capabilities (Director Change), and Arrogance (Frequent Number from Ceo). Simultaneously affects in detecting fraudulent financial statements, but partially elements of fraud diamond and fraud pentagon have no significant effect in detecting fraudulent financial statements in companies listed on the Indonesia Stock Exchange 2018-2020Keywords: financial statement fraud, Fraud diamond, Fraud Pentagon, Pressure, Opportunity, Rationalization, capabilities, Arrogance
ANALISIS PENGARUH AUDIT TENURE, STRUKTUR CORPORATE GOVERNANCE, DAN UKURAN KANTOR AKUNTAN PUBLIK (KAP) TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Kasus Perusahaan Manufaktur yang Terdaftar di BEI Periode 2018-2020) Laila Nur Rosyidah; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 04 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the effect of audit tenure, corporate governance structure, and the size of a public accounting firm (KAP) on the integrity of financial statements, the population in this study are manufacturing companies listed on the Indonesian stock exchange for the 2018-2020 period as many as 193 companies with a sample determination using purposive sampling technique in order to obtain 35 samples. This type of research is using quantitative methods, classified as the type of correlational research. The data used is secondary data with the type of documentation data. The data analysis method used is logistic regression analysis, descriptive statistics, multicollinearity test, test assessing the whole model, test the coefficient of determination, and test the feasibility of the regression model.The results of the study partially audit tenure variables have no significant effect on the integrity of financial statements, the corporate governance structure variable: managerial ownership has no significant effect on the integrity of financial reports, institutional ownership has no significant effect on the integrity of financial statements, the audit committee has a significant positive effect on the integrity of financial statements, and the variable of KAP size has a significant positive effect on the integrity of financial statements.Keywords: audit tenure, corporate governance structure, and size of public accounting firm.
ANALISIS KEPATUHAN WAJIB PAJAK SEBELUM DAN SESUDAH PELAKSANAAN SUNSET POLICY DI BADAN PELAYANAN PAJAK DAERAH KOTA MALANG Lailatul Ilma Aulia; Afifudin Afifudin; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 6, No 02 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
Publisher : Universitas Islam Malang

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Abstract

This study aims to analyze how the impact of sunset policy of taxpayer compliance especially in Badan Pelayanan Pajak Daerah Kota Malang. The data used is the amount of taxpayers and Payer of tax. Data analysis technique used is descriptive analysis. The results have shown the amount of taxpayers and the payer of tax, experience the difference in the form of an increase between before and after sunset policy. Finally it can be conclude that the linkage sunset policy implementation in 2016 and 2017 of taxpayer compliance in Badan Pelayanan Pajak Daerah Kota Malang is influential on taxpayer compliance.
PENGARUH PERSEPSI DAN KOMPETENSI AKUNTAN PUBLIK DALAM PENGGUNAAN TEKNOLOGI INFORMASI TERHADAP SISTEM INFORMASI AKUNTANSI AKURAT DI MASA PANDEMI COVID-19 Geya Adiptadaniar; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 03 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the effect of public accountants' perceptions on the use of information technology and the competence of public accountants in the use of information technology on accurate accounting information systems during the Covid-19 pandemic. The sample of 31 respondents from 33 questionnaires distributed to auditors who work at the Public Accounting Firm in Malang City. The analysis used in this research is a multiple linear regression model with SPSS analysis tool. The results showed that simultaneously the perceptions and competence of public accountants in the use of information technology had a significant effect on accurate accounting information systems during the Covid-19 pandemic. Whereas partially the public accountant's perception variable in the use of information technology had a positive and significant effect on accurate accounting information systems during the Covid-19 pandemic and the competency variables of public accountants in the use of information technology had a positive and significant effect on accurate accounting information systems during the Covid-19 pandemic. Keywords: Perceptions, competencies, public accountants, use of information technology, accurate accounting information systems during the Covid-19 pandemic.
PENGARUH LIKUIDITAS DAN PERTUMBUHAN PERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN (Studi Empiris pada Perushaan Manufaktur yang terdaftar di BEI Pada Periode Tahun 2016-2018) Anita Rachman; Afifudin Afifudin; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 04 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020
Publisher : Universitas Islam Malang

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Abstract

The purpose of the audit is to provide an objective assessment, impartiality and clarify the level of suitability of financial statements in a company. The results of the audit can be seen that the company's condition in reporting and financially can meet the company's survival or not. Companies that get going concern audit opinion are companies that have problems in finance, inability to pay interest, and a bad liquidation process. The issuance of going concern audit opinion will have an impact on the loss of public confidence in the company's image and company management. This will affect the continuity of business in the future. This study aims to determine the effect of liquidity and company growth on the provision of going concern audit opinion on manufacturing companies listed on the Indonesia Stock Exchange in the 2016-2018 period. The method of data collection in this study uses secondary data sources in the form of annual financial statements of manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the period of 2016-2018. This study uses purposive sampling with a total sample of 30 companies. The analytical method in this study uses the logistic regression method with SPSS 20 statistical software. Based on the test results, the liquidity and growth variables of the company simultaneously affect the going concern audit opinion. Partially, it can be concluded that liquidity has an influence on the going concern audit opinion. Meanwhile, company growth does not have a significant effect on going-concern audit opinion. Based on these results, companies and investors need to pay attention to the composition of the company's liquidity level. So the company can convince shareholders, and investors can minimize risk when investing.Keyword: Liquidity, Company Growth and Going Concern Audit Opinion.
PENGARUH VARIABILITAS HARGA POKOK PENJUALAN, RASIO LANCAR, VARIABILITAS PERSEDIAAN, PERPUTARAN PERSEDIAAN TERHADAP PEMILIHAN METODE AKUNTANSI PERSEDIAAN Shofyah Shofyah; Nur Hidayati; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 11 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTIONIn Financial Accounting Standards, inventory is one asset that has a fairly large value and is an important asset both in number and role in company activities. Inventory is also an important part of the company's activities, both trading companies and manufacturing companies, because inventory of one asset is very important as a source of corporate income. The purpose of this study is to determine the effect of cost of goods sold, current ratio, inventory variability, inventory turnover to the selection of inventory accounting methods. The object of this study consists of manufacturing companies listed on the Indonesian stock exchange from 2015-2017. The method used is statistics that aim to test hypotheses using the logistic regression method. According to the Statement of Financial Accounting Standards (PSAK) No. 14 (revised 2015), inventories are assets available for sale in terms of raw materials or equipment for use in the process or provision of services. The AVERAGE accounting method is used by most manufacturing companies. The AVERAGE method is used by 13 sample companies, while the FIFO method is used by 5 sample companies. Keywords: Cost of goods sold, current ratio, inventory variability, inventory turnover.
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