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PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, UKURAN PERUSAHAAN, LEVERAGE, PROFITABILITAS, PERTUMBUHAN PENJUALAN TERHADAP MANAJEMEN LABA DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING Veni Zakia; Nur Diana; 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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ABSTRAKManajemen laba “merupakan suatu upaya manajer perusahaan untuk mempengaruhi informasi yang ada pada laporan keuangan dengan tujuan untuk mengelabui stakeholder yang ingin mengetahui kondisi dan kinerja perusahaan”. Penelitian ini memiliki tujuan “untuk mengetahui pengaruh kepemilikan manajerial, kepemilikan institusional, ukuran perusahaan, leverage, profitabilitas, pertumbuhan penjualan terhadap manajemen laba dan pengaruh kepemilikan manajerial, kepemilikan institusional, ukuran perusahaan, leverage, profitabilitas, pertumbuhan penjualan terhadap manajemen laba dengan komite audit sebagai proksi good corporate governance sebagai variabel moderasi pada perusahaan Bursa Efek Indonesia (BEI) periode 2016-2017”. Populasi penelitian ini yaitu “industri manufaktur yang terdaftar di Bursa Efek Indonesia periode 2016-2017. Metode penentuan sampel menggunakan purposive sampling, dengan beberapa kriteria yang telah ditentukan maka jumlah sampel sebanyak 22 perusahaan manufaktur”. Data penelitian yaitu data sekunder yang diperoleh dari Bursa Efek Indonesia tahun 2016-2017. Teknik analisis data menggunakan analisis linear berganda. Hasil penelitian menunjukkan “bahwa variabel ukuran perusahaan, profitabilitas, pertumbuhan penjualan dan komite audit berpengaruh positif signifikan terhadap manajemen laba. Sedangkan variabel kepemilikan manajerial, kepemilikan institusional dan leverage tidak berpengaruh signifikan terhadap manajemen laba di perusahaan manufaktur yang terdaftar pada BEI 2016-2017. Good corporate governance dengan proksi komite audit tidak berpengaruh terhadap interaksi kepemilikan manajerial dengan manajemen laba, interaksi kepemilikan institusional dengan manajemen laba, interaksi leverage dengan manajemen laba, interaksi profitabilitas dengan manajemen laba, interaksi pertumbuhan penjualan dengan manajemen laba di perusahaan manufaktur yang terdaftar pada BEI 2016-2017, Good corporate governance dengan proksi komite audit memperkuat pengaruh ukuran perusahaan terhadap manajemen laba pada perusahaan manufaktur yang terdaftar di BEI 2016-2017”.Kata Kunci : kepemilikan manajerial, kepemilikan institusional, ukuran perusahaan, leverage, profitabilitas, pertumbuhan penjualan, manajemen laba, komite audit.  ABSTRACT               Earnings management is an attempt by company managers to influence the information contained in financial statements with the aim to fool stakeholders who want to know the condition and performance of the company. This study aims to determine the effect of managerial ownership, institutional ownership, company size, leverage, profitability, sales growth on earnings management and the influence of managerial ownership, institutional ownership, firm size, leverage, profitability, sales growth on earnings management with audit committees as proxy good corporate governance as a moderating variable in the Indonesia Stock Exchange (BEI) company for the period 2016-2017. The population of this study is the manufacturing industry listed on the Indonesia Stock Exchange for the period 2016-2017. The method of determining the sample using purposive sampling, with several predetermined criteria, the number of samples is 22 manufacturing companies. The research data is secondary data obtained from the Indonesia Stock Exchange in 2016-2017. Data analysis techniques use multiple linear analysis. The results showed that the variable size of the company, profitability and sales growth had a significant positive effect on earnings management. While managerial ownership variables, institutional ownership and leverage have no significant effect on earnings management in manufacturing companies listed on the Indonesia Stock Exchange 2016-2017. Good corporate governance with audit committee proxy does not affect the interaction of managerial ownership with earnings management, interaction of institutional ownership with earnings management, interaction of leverage with earnings management, interaction of profitability with earnings management, interaction of sales growth with earnings management in manufacturing companies listed on the Indonesian Stock Exchange 2016 -2017, Good corporate governance with an audit committee proxy strengthens the influence of company size on earnings management in manufacturing companies listed on the Indonesia Stock Exchange 2016-2017.Keywords: managerial ownership, institutional ownership, company size, leverage, profitability, sales growth, earnings management, audit committee.
PENGARUH DANA PIHAK KETIGA, NON PERFORMING FINANCING, DAN RETURN ON ASSET TERHADAP PEMBIAYAAN MUDHARABAH PADA BANK UMUM SYARIAH PERIODE 2014-2017 Yuyun Hanifatusa’idah; 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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ABSTRACTThe purpose of this research to determine the influence of Third Party Funds, Non Performing Financing and Return On Asset towards Mudharabah of Sharia Commercial Banks for the period 2014-2017. The data used in this study is secondary data. The population used is Sharia Commercial Banks at Bank Indonesia for the period 2014-2017. The sampling technique was done by purposing sampling method. The sample of this research is 11 companies with 4 years observation. Data analysis was done by using multiple linier regression method. The result of this study indicate that (1) Third Party Funds has a significant positive effect on mudharabah, with a significance level of 0,031 < 0,05. (2) Non Performing Financing has a significant positive effect on mudharabah, with a significance level of 0,013 < 0,05. (3) Return On Asset has a significant positive effect on mudharabah, with a significance level of 0,011 < 0,05. Keywords: Third Party Funds, Non Performing Financing and Return On Asset and Mudharabah.
DETEKSI FINANCIAL STATEMENT FRAUD DENGAN ANALISIS FRAUD TRIANGLE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Yulia Zahro; Nur Diana; Muhammad Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 09 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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ABSTRACTThe purpose of this study was to determine the effect of fraud triangle inexplaining the occurrence of financial statement fraud. Fraud triangle consists ofpressure, opportunity, and rationalization. Four variables are proxied frompressure (financial stability, personal financial need, external pressure, andfinancial targets). Two variables are proxied from opportunity (nature of industryand effective monitoring). And one last variable is proxied from rationalization.Based on logistic regression analysis there are 77 companies that commit fraud,and 31 companies that do not commit fraud during 2014-2017. From this study itcan be concluded that there is a positive influence between external pressure(LEV) on financial statement fraud, and six other variables consisting fromfinancial stability, personal financial needs, financial targets, nature of industry,effective monitoring, and rationalization has no effect on financial statementfraud. This result supports the fraud triangle theory in explaining the occurrenceof financial statement fraud.Keywords: financial statement fraud, pressure, opportunity, rationalization
PENGARUH RELIGIUSITAS, PENGETAHUAN AKUNTANSI SYARIAH, PELATIHAN PROFESIONAL DAN PERTIMBANGAN PASAR KERJA TERHADAP MINAT MAHASISWA AKUNTANSI BERKARIR DI LEMBAGA KEUANGAN SYARIAH Fadel Baha; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 02 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
Publisher : Universitas Islam Malang

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The purpose of this study is to provide an analysis of the influence of religiosity, Islamic accounting knowledge, professional training and market considerations on the interest of career accounting students in Islamic financial institutions. This study uses primary data by distributing questionnaires. The population used is S1 Accounting FEB UNISMA students who have taken Islamic accounting courses. The sampling technique used purposive sampling method with predetermined criteria for respondents. Testing the hypothesis in this study using the simultaneous test (jji F), the coefficient of determination ((), and partial test (t test). The results of this study interpret that simultaneously the variables of religiosity, sharia accounting knowledge, professional training and market considerations have a significant effect on the interest of accounting students for careers in Islamic financial institutions, while partially religiosity, sharia accounting knowledge, professional training and time market considerations have no significant effect. positive towards the interest of accounting students for a career in Islamic financial institutions. Keywords: Religiosity, Knowledge of Islamic Accounting, Professional Training and Market Considerations, and Interest of Career Students in Islamic Financial Institutions.
ANALISIS FAKTOR YANG MEMPENGARUHI RETURN SAHAM PERUSAHAAN SEKTOR PERTANIAN PADA MASA PANDEMI COVID-19 Widya Andreyna; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 13 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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To analyze the factors that influence stock returns of agricultural sector companies, this study was conducted. The population in this study are agricultural sector companies listed on the (Indonesian Stock Exchange) during the pandemic. Covid-19 was confirmed to have entered Indonesia. Sampling was selected directly from the IDX, namely as many as thirty agricultural sector companies listed on the IDX and have uploaded their annual reports as of December 30, 2020. The data analysis method used is multiple linear regression analysis, model feasibility Test (F test), partial Test (test t), Test of determination. The  results of this study are the independent variables Solvency Ratio, Liquidity Ratio, Profitability Ratio effect simultaneously and partially on the dependent variable, namely stock returns.
PENGARUH INVESTASI DAN FINANCIAL LEVERAGE TERHADAP DIVIDEND YIELD PADA SEKTOR PROPERTI, REAL ESTATE DAN KONSTRUKSI BANGUNAN YANG TERDAFTAR DI BEI PERIODE 2014-2017 Dzurrotun Nasikhah; Maslichah Maslichah; 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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ABSTRACTThe purpose of this study is to find out to determine the effect of Investment (X1) and Financial Leverage (X2) on Dividend Yield (Y) in manufacturing sector companies in the property, real estate and building construction sectors. This study uses 16 samples of companies with a period of 4 years. With the results of the analysis show that Investment (X1) and Financial Leverage (X2) simultaneously affect the Dividend Yield (Y). From the test of the coefficient of determination, the value of   is 10%, which means that only 10% of Investment (X1) and Financial Leverage (X2) affect the Yield Dividend while Y% is influenced by other variables outside the regression model. While the results of the Partial test indicate that Investment (X1) does not affect the Yield Dividend (Y). While Financial Leverage (X2) has a significantly positive effect on Yield Dividend (Y). Where the financial leverage ratio shows the level of the company's ability to pay debts, it can be said that the company is able to pay cash dividends as much as possible. In contrast to investment, if the level of stock returns increases, there is no impact on the level of dividend yield, where stock returns are part of market risk that influences changes in stock prices in assessing company prospects rather than valuing dividends in a company.Keyword : Investment (X1), Financial Leverage (X2) and Dividend Yield (Y)ABSTRAKTujuan dari penelitian ini  yaitu untuk mengetahui Untuk mengetahui pengaruh Investasi (X1) dan Financial Leverage (X2) terhadap Dividend Yield (Y) pada perusahaan manufaktur sektor pada sektor properti, real estate dan konstruksi bangunan. Penelitian ini menggunakan 16 sampel perusahaan dengan jangka waktu 4 tahun. Dengan hasil analisis menunjukkan bahwa Investasi (X1) dan Financial Leverage (X2) secara simultan berpengaruh terhadap Dividend Yield (Y). Dari uji koefisien determinasi didapat nilai  sebesar 10% yang mana berarti bahwa hanya 10% Investasi (X1) dan Financial Leverage (X2) berpengaruh terhadap Dividend Yield (Y) sementara 90% dipengaruhi oleh variabel lain diluar dari model regresi. Sedangkan hasil uji Parsial menunjukkan bahwa Investasi (X1) tidak berpengaruh terhadap Dividend Yield (Y). Sedangkan Financial Leverage (X2) berpengaruh secara signifikan positif terhadap Dividend Yield (Y). Dimana rasio financial leverage menunjukkan tingkat kemampuan perusahaan dalam membayar hutang maka dapat dikatakan bahwa perusahaan tersebut mampu untuk membayarkan dividen tunai semaksimal mungkin. Berbanding terbalik dengan investasi jika tingkat return saham mengalami kenaikan maka tidak terdapat imbas pada tingkat Dividend Yield yang mana return saham adalah bagian dari resiko pasar yang berpengaruh pada perubahan harga saham dalam menilai prospek perusahaan bukan untuk menilai dividen pada suatu perusahaan. Kata kunci : Investasi (X1), Financial Leverage (X2) dan Dividend Yield (Y)
FAKTOR-FAKTOR YANG MEMPENGARUHI RETURN SAHAM PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE TAHUN 2016-2018 Rini Cahyanti; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 09 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract               This research was conducted to examine the effect of variable Earning Per Share (EPS), Price Earning to Ratio (PER), Price to Book Value (PBV), Debt to Equity Ratio (DER), Return On Assets (ROA), and Return On Equity ( ROE) to Stock Return. The sampling technique used was purposive sampling with the criteria (1) the company was listed on the Indonesia Stock Exchange and registered as an LQ45 company in the 2016-2018 period, (2) The company must be listed in the LQ45 index continuously (constant) for 3 years starting from the period 2016-2018, (3) LQ45 companies for the 2016-2018 period have reported financial statements that include the values of the variables to be studied (4) Financial reports using the rupiah currency. Obtained a total sample of 45 from 45 companies for 3 years. The analysis technique used is multiple regression analysis and hypothesis testing with partial t test and simultaneous F test, with a significance level of 5%. From the results of this analysis, it is found that simultaneously there is a significant influence between EPS, PER, PBV, DER, ROA, and ROE on LQ45 Company Stock Return, but the effect is very small, only 51.8%. While partially, only the DER, ROA and ROE factors have a significant effect on LQ45 Company Stock Return with a value of less than 5%. Keyword: Earning Per Share (EPS), Price Earning to Ratio (PER), Price to Book Value (PBV), Debt to Equity Ratio (DER), Return On Assets (ROA), and Return On Equity ( ROE) and Stock Return
Pengaruh Literasi Keuangan Motivasi Kerja Penggunaan Media Sosial Terhadap Keberlangsungan Bisnis UMKM di Kecamatan Sandubaya Kota Mataram Muhammad Mahyudin Muhtar; 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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This study aims to determine the effect of financial literacy, work motivation, and the use of social media on the sustainability of MSME business in Sandubaya District, Mataram City. The independent variables in this study are financial literacy, work motivation, and use of social media, while the dependent variable is the business continuity of MSMEs in Sandubaya District, Mataram City. This type of research is quantitative research. The source of data in this study is primary data with data collection methods in the form of a questionnaire. The population in this study were SMEs in the Sandubaya District, Mataram City, with a sample of 98 people. By using regression analysis, it is found that the financial literacy and work motivation variables have no effect on the sustainability of the MSME business, while the social media use variable has a positive and significant effect on the MSME business continuity. These results imply that increasing and socializing the use of social media is needed to increase income. Entrepreneurship through social media is used for promotional tools and other social media users will begin to recognize and know what is offered.Keywords: Financial literacy, work motivation, use of social media. MSME business continuity.
ANALISIS PENGARUH PEUBAHAN ARUS KAS DAN LABA AKUNTANSI TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) (Tahun 2018-2020) Linda Devita; M. Cholid Mawardi; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 12 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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This study aims to determine whether cash flow information and accounting profit affect an investor in making investment decisions seen from the stock returns that will be obtained. Where this study also uses independent variables, namely operating cash flow, investment cash flow, funding cash flow and accounting profit. This study uses multiple linear regression analysis. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020 which were carried out on 135 manufacturing companies. The results of the research on investment cash flow have a significant effect on stock returns and accounting earnings have a significant effect on stock returns. This indicates that investment cash flow information and accounting profit are considered in the disclosure of annual reports for investors in making decisions. And the other independent variables are not proven to have a significant effect on stock returns.Keywords: cash flow, accounting profit, stock returns and investment decisions.
ANALISIS PENGARUH KARAKTERISTIK PERUSAHAAN (UKURAN PERUSAHAAN, RASIO PROFITABILITAS, RASIO LEVERAGE, DAN NET PROFIT MARGIN) TERHADAP PERATAAN LABA YANG TERDAFTAR DI BEI. Nurkomariah Nurkomariah; Abdul Wahid Mahsuni; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 10 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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ABSTRACTThe purpose of this study is to find out and analyze company characteristics, namely company size, ROA, DER, NPM for income smoothing done by a company. The population in this study are manufacturing stock exchange for the period 2014-2017, totaling 150 companies. In the selection of samples, this study used a purposive sampling method, which obtained 27 companies as samples. The company’s financial statements have been published so that the required data is available and can be fulfilled. Testing the date in this study using the method of multiple regression analysis. Based on the test results it is known that simultaneously the variable size of the company. partially variable firm size, profitability ratio, leverage ratio does not affect while net profit margin, partially influence the income listed on the Indonesia stock exchange for the period 2014-2017. Keywords: company’s measure, profitability ratio, leverage ratio and net profit margin
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