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PENGARUH IMPLEMENTASI SISTEM MANAJEMEN DAERAH (SIMDA), KUALITAS SUMBER DAYA MANUSIA DAN PENERAPAN STANDAR AKUNTANSI PEMERINTAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN MALANG Listiya Ayuningsih; M. Cholid Mawardi; Arista Fauzi Kartika Sari
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

The purpose of this study was to determine the effect of the implementation of SIMDA (Regional Management Information System), human resources and the application of government accounting standards on the quality of financial reports in the Malang Regency. Sanusi (2014) population is the entire collection of elements that show certain characteristics that can be used to make a collection. The set of elements shows the number of , while certain characteristics indicate the characteristics of the group. In practice, a researcher rarely conducts research on the entire set of elements (population). The element is the subject on which the measurement is made. . The population in this study were employees of BKAD (regional financial and asset agency) Malang regency. The results of this study indicate that the effect of simda implementation, human resources and the application of government accounting standards has a positive and significant effect on the quality of the local government's financial reports in Malang Regency.Keywords : SIMDA, Human Resources, Application of Accounting Standards.
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PEMANFAATAN SISTEM INFORMASI AKUNTANSI DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN SAMPANG (Studi Empiris Pada SKPD Kabupaten Sampang) Hanafi Hanafi; M. Cholid Mawardi; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 06 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the effect of human resource competence, utilization of accounting information systems, and control systems on the financial quality of the Sampang district government (Empirical Study on the SKPD of Sampang district). The independent variables in this study are the influence of human resource competency, utilization of accounting information systems, and internal control systems, while the dependent variable is the quality of the Sampang district government's financial reports. This type of research is quantitative research because the data used is numbers and numbers. The source of data in this study is primary data, with the data collection method in the form of a questionnaire. The population in this study is the manager of the work unit or the official of the Regional Work Unit (SKPD) in Sampang Regency. The data collection technique is by giving a set of written statements or questions to the respondents to answer. The questionnaire from this study is a questionnaire that uses a Likert scale to clarify the variables measured in the study. The variables used are a score or value system with a 4-point Likert scale. Based on this method, the number of SKPD used is 45 respondents. The hypotheses were tested using descriptive statistical analysis, instrument testing, normality test, classical assumption test, multiple linear regression analysis, and hypothesis testing using SPSS Version 22. The results showed that the variable of human resource competence had no effect on the quality of financial statements ( 0.713 0.05) and the variable of accounting information system utilization has a significant positive effect on the quality of financial statements (0.014 0.05), while the internal control system variable has a significant positive effect on the quality of financial statements (0.028 0.05).Keywords: Human Resources Competence, Utilization of Accounting Information Systems and Internal Control Systems
PENGARUH KINERJA DAN KARAKTERISTIK PEMERINTAH DAERAH TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN DI WEBSITE PEMERINTAH DAERAH (Studi Empiris Pemerintah Daerah Daerah Di Provinsi Jawa Timur Tahun 2015-2017) Aqidatul Firly; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 07 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe purpose of this study is to give empirical evidence about the impact of local income, the size of local government, the complexity of local government, and regional expenditure on the level of disclosure of financial statements on the website of regional governments. The sample of this study is the regional government of East Java which discloses the financial statements of local governments on the websites of each local government during 2015-2017, namely as many as 20 local governments. The data analysis method used is logistic regression, because the dependent variable in this study is dummy variable. The results showed that partially the original income variable, local government size, and regional expenditure had a significant positive effect on the level of disclosure of financial statements on the local government website. While the complexity of regional government does not have a significant effect on the level of disclosure of regional financial reports on the local government website. The magnitude of the influence of local revenue, the size of local government, the complexity of local government, and regional expenditure on the level of disclosure of regional financial statements on the local government website is 54%, while the remaining 46% is explained by other variables outside of this regression model.Keywords: Level Of Financial Statement Disclosure, Local Income, Size Of Local Government, Local Government Complexity, Regional Expenditure.
Pengaruh Selisih Kurs Terhadap Return Saham (Studi Empiris Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2016 - 2018) Ainul Yakin; Abdul Wahid Mahsuni; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 01 (2023): e_Jurnal Ilmiah Riset Akuntansi Februari 2023
Publisher : Universitas Islam Malang

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Abstract

This study was conducted with the aim of knowing the effect of foreign exchange differences on stock returns of manufacturing companies listed on the Indonesia Stock Exchange (IDX). This research is archival research because what will be examined is in the form of written facts (documents) or in the form of archives. And the data source used is secondary data source. The results of the correlation analysis between the Foreign Exchange Profit and Loss variable and the Stock Return variable obtained a correlation coefficient of 0.400 with a probability of 0.000, meaning that the Foreign Exchange Profit and Loss variable and the Stock Return variable have a significant relationship at the 95% confidence level. Meanwhile, the regression coefficient value of 0.000000000004628 is positive, meaning that the effect of foreign exchange differences on stock returns is unidirectional. Thus, it can be concluded that there is a significant positive effect between the exchange rate difference and stock returns, meaning that if the exchange rate difference increases, the stock return also increases. On the other hand, if stock returns increase, the exchange rate difference will also increase.Keywords: Exchange difference, stock return.
PENGARUH STRUKTUR CORPORATE GOVERNANCE DAN FINANCIAL INDICATOR TERHADAP KONDISI FINANCIAL DISTRESS (PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2018) Neny Sulistyowati; Afifudin Afifudin; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 05 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe purpose of this study is to discuss the regulation of good corporate governance (number of board directors, managerial ownership, number of audit boards) and financial ratios (liquidity, leverage and profitability) to financial distress conditions. The study sample was 24 companies selected using purposive sampling from manufacturing companies listed on the Indonesia Stock Exchange for the period of 2016-2018. The financial statements have been obtained from the official website of the Indonesia Stock Exchange (www.idx.co.id). The research method was carried out using quantitative methods with regressionlogistic analysis techniques and also carried out using statistical instruments SPSS 20.0 version. The results of this study indicate that the number of boards of directors is positive for financial distress conditions, managerial ownership does not affect financial distress conditions, institutional ownership does not affect financial distress conditions, the number of audits that are not related to influence of financial distress conditions, liquidity have a positive influence on financial distress conditions, leverage are not related to influence of financial distress conditions, and profitability have a positive influence on financial distress statement.Keywords : the number of board of director, managerial ownership,institutional  ownership, the number of audit committee, liquidity, leverage, profitability.
PENGARUH FAKTOR GOOD CORPORATE GOVERNANCE, FREE CASH FLOW, DAN LEVERAGE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN BATU BARA Emy Puji Puspitasari; 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

ABSTRAK“Tujuan dari penelitian ini adalah untuk mengetahui pengaruh faktor good corporate governance, free cash flow, dan leverage terhadap manajemen laba. Variabel dependen dalam penelitian ini adalah manajemen laba”. Variabel independen pada penelitian ini ialah dewan komisaris independen, ukuran komite audit, kepemilikan manajerial, kepemilikan institusional, leverage, dan free cash flowPenelitian ini merupakan penelitian eksplanasi/asosiatif. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari Bursa Efek Indonesia pada perusahaan Batu bara. Teknik analisis data yang digunakan dalam penelitian ini menggunakan analisis regresi linier berganda.Hasil analisis menunjukkan bahwa secara parsial dewan komisaris independen, ukuran komite audit,  kepemilikan institusional, leverage, dan free cash flow terhadap manajemen laba berpengaruh positif dan signifikan, kepemilikan manajerial tidak mempunyai pengaruh terhadap manajemen laba.Kata Kunci : Ukuran Komite Audit, Dewan Komisaris Independen, Kepemilikan Institusional, Kepemilikan Manajerial, Arus Kas Bebas, Leverage,Earnings Management.  ABSTRACT               “The purpose of this study was to determine the effect of factors of good corporate governance, free cash flow, and leverage on earnings management”. The dependent variable in this study is earnings management. The independent variables in this study were the size of the audit committee, independent board of commissioners, institutional ownership, managerial ownership, free cash flow, and leverage.               This research is explanatory / associative research. The data used in this study are secondary data obtained from the Indonesia Stock Exchange in Coal companies. The data analysis technique used in this study used multiple linear regression analysis.               The results of the analysis show that partially the independent board of commissioners, the size of the audit committee, institutional ownership, leverage, and free cash flow on earnings management have a positive and significant effect, managerial ownership has no influence on earnings management. Keywords: Audit Committee Size, Independent Board of Commissioners, Institutional Ownership, Managerial Ownership, Free Cash Flow, Leverage, Profit Management.
ANALISIS PENENTUAN PORTOFOLIO OPTIMAL DENGAN MENGGUNAKAN MODEL MARKOWITZ PADA PERUSAHAAN SEKTOR PERBANKAN YANG TERDAFTAR DALAM INDEKS LQ45 DI BURSA EFEK INDONESIA Kirana Amalia Latulanit; Mohammad Amin; 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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Abstract

ABSTRACTIn stock investment activities in the capital market, an investor needs tohave expertise in minimizing the level of investment risk that must be borne. Oneway that can be done by investors to minimize the risk level is to form a portfolio.the determination of the shares of the candidate portfolio can be done using theMarkowitz model. The value of expected return is the value used as the basis forcalculating the Markowitz model. This study using six samples of banking sectorcompanies of BEI which selected by using purposive sampling method. Sampleselection results show that of the six shares of the banking sector companies thereare five shares of banking companies that can be used as a portfolio candidate. Inthis study, five candidates of the company's optimal portfolio stocks are the sharesof BBCA (Bank Central Asia Tbk), BBNI (Bank Negara Indonesia Tbk), BBRI(Bank Rakyat Indonesia Tbk), BMRI (Bank Mandiri Tbk) and BBTN (BankTabungan Negara Tbk). from the establishment of this portfolio obtained portfolioreturn rate of 16.21% and portfolio risk level or standard deviation that reachedthe lowest point of 0.64%.Keywords: investment, optimal portfolio, Markowitz model
PENGARUH PENAGIHAN PAJAK DENGAN SURAT TEGURAN DAN SURAT PAKSA TERHADAP PENERIMAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA MALANG UTARA Riska Widia Rantasari; Nur Hidayati; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 02 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTIONThe purpose of this study was to determine the level of effectiveness in tax collection with a letter of reprimand and a forced letter against taxpayers who did not pay off tax debts that exceeded the due date of repayment in order to increase tax revenues in North Malang KPP Pratama.This study uses library research methods and original data retrieval by interviewing and discussing directly with the Chief Executive of the Billing Session at North Malang KPP Pratama.The sample used 36 months, the analysis used in this study used multiple linear regression analysis with the help of SPSS version 16 and the method of measuring the results of the study using the ratio scale. Based on the analysis carried out, it can be concluded that simultaneous reprimand letters and forced letters have a significant effect on the increase in tax revenues in North Malang KPP Pratama. Whereas in a formal manner reprimand letters and forced letters have a significant effect on increasing tax revenues in North Malang KPP Pratama.Keywords: Reprimand, Forced Letter, Increased Tax Revenue.
PENGARUH PERENCANAAN PAJAK, ASIMETRI INFORMASI DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018) Imelda Yofa Aprillia; Abdul Wahid Mahsuni; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 02 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine and analyze the impact of tax planning, information asymmetry, and the deferred tax expense on earnings management in manufacturing companies listed in Indonesia Stock Exchange 2016-2018 period. The data analysis method used is linear regression analysis regression. Sampling using purposive sampling method and acquired 18 companies out of 148 companies manufacturing in accordance with the criteria that will be used as a research object. Based on the research, it is known that tax planning, information asymmetry, and the deferred tax expense simultaneously influence significantly to earnings management in companies listed on the Stock Exchange Indonesia in the period 2016 - 2018. However, partial, tax planning and significant positive effect on earnings management. Asymmetry of information is partially affected positively and significantly to earnings management. While the deferred tax expense is partially affected negatively to earnings management. With the value of R Square (R2) of 66.5% which is where the dependent variable is affected by the independent variable. As well as the dependent variable remaining 33.5% influenced by other variables that are not addressed in this study. Keywords: Tax Planning, Information Asymmetry, Deferred Tax Expense, Earnings Management
PENGARUH KEMUDAHAN, KEPATUHAN, DAN KEPUASAN WAJIB PAJAK TERHADAP PENGGUNAAN E-FILING DI KOTA MALANG Ufairoh Rohmawati; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 08 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis study aims to determine the effect of convenience, compliance, taxpayer’s satisfaction on the use of E-Filing in the Malang city. The research method is associative research method with a quantitative approach. The sample in this study used random sampling with the criteria of taxpayers who already have an NPWP and those who have used E-Filing. The analysis technique used to test the hypothesis using multiple linear regression analysis. The results research are the convenience variable and the compliance variable have no effect on the use of E-Filing in Malang, while the satisfaction variable has a significant positive effect on the use of E-Filing in the Malang of city. This reseach contributes to TAM. Keywords: Ease, Compliance, Satisfaction, Use of E-Filing.
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