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PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP SUSTAINABILITY REPORT PERUSAHAAN SEBELUM DAN SESUDAH PENERAPAN E-COMMERCE (Studi Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia) Cindy Widyawati; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 10 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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This study aims to determine the effect of profitability and leverage on the sustainability report before and after the implementation of e-commerce and to determine the implementation of the sustainability report before and after the implementation of e-commerce. This type of research is correlational. The population of this study are banking companies listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling method by producing a sample of 4 companies with multiple regression analysis methods and Paired Samples Test. The results of this study indicate that profitability has a significant positive effect on the Sustainability Report of banks listed on the BEI. Leverage has a significant positive effect on the Sustainability Report of banks listed on the IDX. There are differences in the implementation of sustainability reporting before and after the implementation of e-commerceKeywords: Profitability, Leverage and Sustainability Report
PENGARUH SUSTAINABILITY REPORTING TERHADAP NILAI PERUSAHAAN DENGAN INVESTMENT OPPORTUNITY SET SEBAGAI VARIABEL MODERATING Normasari Dwi Purwanti; Maslichah Maslichah; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 04 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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AbstractThis research was conducted to determine the effect of Sustainability Reporting on Corporate Values with Investment Opportunity Set as a Moderating Variable. This study uses secondary data in the form of annual reports and ongoing reports of the company. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2014-2017 period. By using a purposive sampling technique, there are 31 companies that meet the specified criteria 124 data during the study period from 2014-2017. Analysis of this research data using Moderate Regression Analysis (MRA). This study shows that Sustainability Reporting and Investment Opportunity Set have a significant positive effect on Corporate Value, while the results of the Moderate Regression Analysis (MRA) test show that the Investment Opportunity Set can moderate the effect of Sustainability Reporting on Firm Value.Keywords: Sustainability Reporting, Company Value, Investment Opportunity Set.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TERJADINYA FRAUD PADA BANK BTPN SYARIAH CABANG KOTA MALANG Siti Hakimatun Nisak; Moh. Amin; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 01 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
Publisher : Universitas Islam Malang

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This study aims to determine the factors of pressure, opportunity, rationalization, capability and technology that affect the occurrence of fraud at Bank BTPN Syariah, Malang City Branch and to determine the factors that most influence the occurrence of fraud in the Bank. BTPN Syariah Malang City Branch. The type of research in the preparation of this paper is research (explanatory research). The population in this study were employees of Bank BTPN Syariah Malang City Branch, with a total sample of 35 employees with data analysis techniques using multiple linear regression analysis. Based on the results of research and discussion that has been done, it can be concluded that 1) Opportunity pressure, rationalization, capability and technology affect fraud at Bank BTPN Syariah Malang City Branch 2) Rationalization has a dominant influence on fraud at Bank BTPN Syariah Malang City Branch.Keywords: opportunity pressure, rationalization, capability, technology and fraud
DETERMINAN PERSEPSI WAJIB PAJAK MENGENAI ETIKA PENGGELAPAN PAJAK (Studi Empiris pada WPOP yang terdaftar di KPP Pratama Malang Utara) Eva Wulandari; Maslichah Maslichah; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 05 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020
Publisher : Universitas Islam Malang

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The purpose of this study was to determine the Effects of Discrimination, Justice, Taxation Systems, Tax Rates, and the Possibility of Fraud Detection of Taxpayers' Perceptions regarding the Ethics of Tax Evasion. The population in this study are taxpayers registered in North Malang KPP. Sampling using Slovin formula. Data was collected using a questionnaire method distributed to respondents and processed using SPSS Statistics 23. The results of this study indicate that discrimination, the taxation system, and the possibility of fraud detected have a significant positive effect on perceptions of taxpayers regarding the ethics of tax evasion, while justice and tax rates do not have significant influence on taxpayers' perceptions regarding the ethics of tax evasion.Keyword          : Discrimination, Justice, Taxation System, Tax Rates, Fraud
PENGARUH PARTISIPASI ANGGARAN, ASIMETRI INFORMASI, BUDGET EMPHASIS DAN KOMITMEN ORGANISASI TERHADAP BUDGETING SLACK Anggita Lupita Sari; 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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ABSTRAKAnggaran merupakan salah satu elemen terpenting dalam sistem pengendalian manajemen. Senjangan anggaran (budgeting slack) merupakan suatu kondisi dimana terdapat selisih perbedaan jumlah anggaran yang di rencanakan dengan anggaran aktual. Ada berbagai macam faktor atau penyebab yang menimbulkan munculnya senjangan anggaran didalam suatu organisasi maupun perusahaan. Tujuan dari penelitian ini adalah menguji pengaruh partisipasi anggaran, asimetri informasi, budget emphasis dan komitmen organisasi terhadap budgeting slack. Jumlah sampel dalam penelitian ini adalah 52 orang pengurus koperasi mahasiswa di kota Malang. Penelitian ini menggunakan data primer yang langsung diperoleh dari para responden berupa kuisioner. Teknik analisis yang digunakan adalah analisis regresi linear berganda. Dari penelitian ini diperoleh hasil partisipasi anggaran berpengaruh signifikan terhadap budgeting slack, asimetri informasi tidak berpengaruh signifikan terhadap budgeting slack, budget emphasis berpengaruh signifikan terhadap budgeting slack, dan komitmen organisasi tidak berpengaruh signifikan terhadap budgeting slack.Kata Kunci: Budgeting Slack, partisipasi anggaran, asimetri informasi, budget emphasis, komitmen organisasiABSTRACTBudgeting is one of the most important elements in the management control system. Budgetary slack (budgeting slack) is a condition where there is a difference in the amount of the planned budget with the actual budget. There are various kinds of factors or causes that cause the emergence of budgetary slack in an organization or company. The purpose of this study is to examine the effect of budget participation, information asymmetry, budget emphasis and organizational commitment to budgeting slack. The number of samples in this study were 52 administrators of student cooperatives in Malang. This study uses primary data directly obtained from the respondents in the form of questionnaires. The analysis technique used is multiple linear regression analysis. From this research, the results of budget participation have a significant effect on budgeting slack, information asymmetry has no significant effect on budgeting slack, budget emphasis has a significant effect on budgeting slack, and organizational commitment has no significant effect on budgeting slack.Keywords: Slack Budgeting, budget participation, information asymmetry, budget emphasis, organizational commitment
MENGUKUR KESEHATAN KEUANGAN PT JAKARTA INTERNASIONAL HOTEL DAN DEVELOPMENT TBK MODEL ALTMAN, SRINGATE DAN ZMIJEWSKI. Oktaviana Imami Mahmudah; Nur Diana; Muhammad Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 6, No 05 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
Publisher : Universitas Islam Malang

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bstrasiTujuan penelitian ini adalah untuk mengetahui kondisi keuangan perusahaan yangbergerak dibidang jasa perhotelan go public yang terdaftar di BEI dengan menggunakan analisismodel altman, model springate dan model zmijewski.Dengan menggunakan metode penelitian deskriptif, diketahui bahwa kondisi keuanganperusahaan apakah mengalami kondisi potensial bangkrut, kondisi rawan/kritis dan kondisisehat. Dengan mengetahui kondisi keuangan perusahaan maka akan diketahui kinerja keuanganperusahaan baik atau tidak sehingga pihak luar dapat mengukur/menilai kinerja perusahaansebagai bahan informasi dan pertimbangan dalam mengambil keputusanBerdasarkan hasil penelitian yang telah dilakukan diperoleh bahwa dari ketiga modelanalisis yaitu model altman, model springate, dan model zmijewski dalam penelitian ini hanyadigunakan untuk mengidentifikasi atau menentukan kondisi kesehatan keuangan perusahaan.Sehingga ketepatan atau keakuran ketiga model analisis tidak tampak dalam penelitian ini.Sebagaimana diketahui kosep ketiga model analisis menekankan kepada bagaimana sebuahperusahaan dapat diprediksi akan mengalami kebangkrutan.
PENGARUH GOOD CORPORATE GOVERNANCE, PROFITABILITAS DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan LQ45 yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019) Olivia Rizqiatul 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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The purpose of this study was to determine the effect of Good Corporate Governance, Profitability and Liquidity on Firm Value in LQ45 Companies listed on the Indonesia Stock Exchange in 2017-2019. The population of this study is LQ45 companies listed on the Indonesia Stock Exchange from 2017 to 2019. The sample used is 11 samples that meet the criteria in the research subject from 2017 to 2019. The analysis method used is multiple regression equation, normality test, classical assumption test., descriptive statistical analysis and hypothesis testing. The results show that Good Corporate Governance, Profitability and Liquidity to Firm Value simultaneously affect the LQ45 Firm Value listed on the Indonesia Stock Exchange in 2017-2019.Keywords : Good Corporate Governance, Profitability, and Liquidity.
PENGARUH KONFLIK BONDHOLDERS-SHAREHOLDERS, BONUS PLAN DAN POLITICAL COST TERHADAP KONSERVATISME AKUNTANSI (Pada Perusahaan Manufaktur Sub-Sektor Industri Konsumsi Terdaftar di Bursa Efek Indonesia Periode 2013-2016) Maria Ulfa; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 05 (2018): e_Jurnal Ilmiah Riset Akuntansi Februari 2018
Publisher : Universitas Islam Malang

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ABSTRACTThe purpose of this research is to examine the effect of conflict ofstakeholders, bonus plan and political cost to accounting conservatism. Thepopulation in this study is a manufacturing company sub-sector of theconsumption industry listed on the Indonesia Stock Exchange period 2013-2016.The sampling technique in this study used purposive sampling and obtained 19samples of companies used as criteria manufacturing companies sub-sector of theconsumption industry listed on the Indonesia Stock Exchange period 2013-2016.Sources of data from this study came from Indonesia Stock Exchange (IDX),www.idx.co.id. The method of analysis used in this study is the classicalassumption test, and hypothesis test and multiple linear regression.The results of this study indicate that: 1) Based on the test onsimultaneous or F test is known that the variables conflict of bondholdersshareholders, bonus plan and political cost have a significant positive effect onaccounting conservatism. 2) Conflicting variables of bondholders-shareholders,bonus plans, and political costs together 67.2% influenced the accountingconservatism of manufacturing companies sub-sector of the consumption industrylisted on the Stock Exchange and 32.8% explained by other factors not mentionedin this study. 3) Partially conflict variable of bondholders-shareholders, bonusplan and political cost have a significant positive effect to conservatism ofaccounting manufacturing company sub-sector of consumption industry listed onBEI.Keywords: Conflict of bondholders-shareholders, bonus plan, and political cost.
PENGARUH PENGHINDARAN PAJAK DAN GOOD CORPORATE GOVERNANCE TERHADAP COST OF DEBT Fatimatuz Zahro; Afifudin Afifudin; Muhammad Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 06 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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AbstractThis study aims to prove empirically about the effect of Tax Avoidanceand Good Corporate Governance to the Cost of Debt. The population of this studyare all manufacturing companies listed on the Indonesia Stock Exchange, thesampling technique using purposive sampling method. Based on thepredetermined criteria, obtained a sample of 17 companies with a 3-yearobservation period. The method of analysis used in this study is multiple linearregression analysis. The data used in this research is secondary data. The resultsshowed that tax avoidance, proxy of independent board of commissioners, andaudit committee did not affect cost of debt, while the board of directors negativelyaffected the cost of debt. Simultaneously tax avoidance, independent board ofcommissioners, directors, and audit committee have no effect on cost of debt.Keywords: Tax Avoidance, Independent Board of Commissioners, Board ofDirectors, Audit Committee, and Cost of Debt.
PENGARUH INFLASI DAN SUKU BUNGA TERHADAP RETURN SAHAM DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN MANUFAKTUR TAHUN 2018-2019 Durrotul Yatimah; Maslichah Maslichah; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 12 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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This study aims to determine (1) Knowing the effect of inflation on stock returns in manufacturing companies in 2018-2019. (2) Knowing the effect of interest rates on stock returns in manufacturing companies in 2018-2019. (3) Knowing the effect of profitability on stock returns in manufacturing companies in 2018-2019. (4) Knowing the effect of Inflation on Stock Returns with Profitability being a moderating variable in Manufacturing companies in 2018-2019. (5) Knowing the effect of interest rates on stock returns with profitability being a moderating variable in manufacturing companies in 2018-2019. This research uses quantitative research methods. The population used is manufacturing companies listed on the Indonesian Stock Exchange (IDX) in the 2018-2019 period. The sampling technique used was purposive sampling, so the number of samples was 70 companies. The results of this study indicate that (1) Partially Inflation has no significant effect on stock returns. This is evidenced by the Inflation significance value of 0.301, where the significance value is greater than 0.05. (2) Partial interest rates do not have a significant effect on stock returns. This is evidenced by the significance value of the Interest Rate of 0.680, where the significance value is greater than 0.05. (3) Partially profitability has a significant effect on stock returns. This is evidenced by the significance value of the Interest Rate of 0.026, where the significance value is smaller than 0.05. (4) Profitability is not able to moderate the relationship between Inflation and stock returns. This is evidenced by the significance value of the multiplication result of the Inflation variable with the profitability of 0.362, where the significance value is greater than 0.05. (5) The results showed that profitability was not able to moderate the relationship between interest rates and stock returns. This is evidenced by the significance value of the multiplication result of the Inflation variable with the profitability of 0.447, where the significance value is greater than 0.05. Keywords: Inflation, Interest Rate, Profitability, and Stock Return
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