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All Journal International Journal of Evaluation and Research in Education (IJERE) Jurnal Reviu Akuntansi dan Keuangan Jurnal Siasat Bisnis Jurnal Pendidikan Indonesia Jurnal Keuangan dan Perbankan Jurnal Dinamika Akuntansi Lembaran Ilmu Kependidikan El Dinar MUQTASID Jurnal Akuntansi Multiparadigma Journal of Accounting and Investment JPBM (Jurnal Pendidikan Bisnis dan Manajemen) Walisongo: Jurnal Penelitian Sosial Keagamaan KEUNIS JURNAL PROFESI KEGURUAN Accounting Analysis Journal Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi al-Uqud : Journal of Islamic Economics Fokus Ekonomi Al-Mashrafiyah : Jurnal Ekonomi, Keuangan, dan Perbankan Syariah AFEBI Islamic Finance and Economic Review Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Owner : Riset dan Jurnal Akuntansi Gorontalo Accounting Journal Sarwahita : Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Al-Ikhlas Al-Khidmat : Jurnal Ilmiah Pengabdian Kepada Masyarakat JASF (Journal of Accounting and Strategic Finance) Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat Journal of Islamic Accounting and Finance Research Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) Ihsan: Jurnal Pengabdian Masyarakat Indonesian Journal of Devotion and Empowerment (IJDE) Share: Jurnal Ekonomi dan Keuangan Islam Al Dzahab JAKA (Jurnal Akuntansi, Keuangan dan Auditing) NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Bookchapter Ekonomi Universitas Negeri Semarang Indonesian Journal of Accounting and Business Journal of Environment and Sustainability Education Conference Proceedings International Conference on Education Innovation and Social Science Jurnal Akuntansi dan Governance Andalas Business and Accounting Education Journal Jurnal Dinamika Akuntansi Journal of Accounting, Economics, and Business Education JAS (Jurnal Akuntansi Syariah) "Indonesian Journal of Devotion and Empowerment (IJDE) "

Hasan Mukhibad

Faculty Of Economics And Business, Universitas Negeri Semarang, Indonesia

Author-ID : 324019

Religion Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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PELATIHAN EKONOMI SYARIAH BAGI GURU SMK SEBAGAI INISIASI PEMBUKAAN PROGRAM STUDI PERBANKAN SYARIAH Hasan Mukhibad; Prabowo Yudo Jayanto
JURNAL PENGABDIAN AL-IKHLAS UNIVERSITAS ISLAM KALIMANTAN MUHAMMAD ARSYAD AL BANJARY Vol 3, No 1 (2017): AL-IKHLAS JURNAL PENGABDIAN
Publisher : Universitas Islam kalimantan MAB

The development of Islamic banking industry is rapid. Data from Indonesian Bank shows the growth of asset annually (YoY) are 33.49%. This rapid growth brings the consequences of increasingly needed of Human Resources who understand the concept, practical and operationalization of Islamic bank. Nevertheless, the results of Indonesian's Bank research showing that there are 90% of Islamic bank employees do not has Islamic economic background. To meet the needs of this human resources, some vocational high schools (Sekolah Menengah Kejuruan) already has expertise program in Islamic bank. However, the Collage of Education in Indonesia does not yet has a department of Islamic Economic Education or a similar study program that produces a teacher of Islamic bank. Synergy between collage and teachers is needed to increase the teachers competence in teaching in Islamic Bank. This community service program done to improve understanding of teachers by conducting training in Demak District. Training materials related to the concept of Islamic economy, operationalization of Islamic banks and accounting. Based on data using a different test T-Test yielded a significance value are 0.000. This result that this training provides benefits of improving teachers' understanding of Islamic economy.

DETERMINANTS OF THE INTENTION OF MUZAKKI TO PAY PROFESSIONAL ZAKAT Hasan Mukhibad; Fachrurrozie Fachrurrozie; Ahmad Nurkhin
Share: Jurnal Ekonomi dan Keuangan Islam Vol 8, No 1 (2019)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

The objective of this study is to empirically explore the effect of reputation, transparency, accountability of LAZ (Lembaga Amil Zakat or institutions that collect zakat which is a kind of Islamic tithe or alms), the religiosity of muzakki (communities who are obliged to pay zakat), and the trust of muzakki in LAZ on the strength of the intention of muzakki to pay professional zakat through amil (collectors). In addition, this study also attempts to empirically investigate the factors influencing the reputation of LAZ and the trust of muzakki in LAZ. The population of this study is civil servants in Pati District, Central Java, who already have an obligation to pay zakat. The sample of this study is determined by the incidental method and has produced 73 respondents. Data analysis uses the Structural Equation Model with the WarpPLS tool. Research showed empirically that the reputation of LAZ is positively influenced by the transparency and accountability of LAZ. The trust of muzakki in LAZ is influenced by the reputation of LAZ and the religiosity of muzakki. Furthermore, the strength of the intention of muzakki to pay zakat is influenced by the reputation of LAZ, the transparency of LAZ, the religiosity of muzakki, and the trust of muzakki in LAZ. The potential of zakat can be increased by improving LAZ performance (reputation, transparency) and the religiosity of muzakki.==============================================================================================Determinan Intensi Muzakki dalam Membayar Zakat Penghasilan. Penelitian ini secara empiris bertujuan untuk mengeksplorasi pengaruh reputasi, transparansi, akuntabilitas Lembaga Amil Zakat (LAZ), religiusitas muzakki, dan kepercayaan muzakki pada LAZ terhadap besaran keinginan muzakki untuk membayar zakat penghasilan melalui LAZ. Selain itu, penelitian ini juga bermaksud untuk secara empiris melakukan investigasi terhadap faktor-faktor yang mempengaruhi reputasi LAZ dan kepercayaan muzakki terhadap LAZ. Yang menjadi populasi dalam penelitian ini adalah para pegawai negeri sipil di Kabupaten Pati, Jawa Tengah, yang sudah sampai nishab zakat. Sampel untuk penelitian berjumlah 73 orang yang ditentukan dengan metode insidental sampling. Data lapangan kemudian dianalisis dengan Structural Equation Model dengan WarpPLS tool. Hasil kajian menunjukkan bahwa secara empiris reputasi LAZ secara positif dipengaruhi oleh transparansi dan akuntabilitas LAZ itu sendiri. Sedangkan kepercayaan muzakki terhadap LAZ dipengaruhi oleh reputasi LAZ dan religiusitas muzakki. Selanjutnya, besaran keinginan muzakki untuk membayar zakat dipengaruhi oleh reputasi, transparansi LAZ, religiusitas muzakki, dan kepercayaan muzakki terhadap LAZ. Potensi zakat bisa dimaksimalkan dengan meningkatkan kinerja LAZ (reputasi, transparansi), dan religiusitas muzakki.

Fundamental Factors of Financial Ratios and Discretionary Accruals in Influencing the Companies’ Fixed-Asset Investment Decisions Evangeline Rosa; Hasan Mukhibad
Journal of Accounting and Investment Vol 23, No 2: May 2022
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Research aims: This study aims to empirically prove the influence of profitability, solvency, liquidity, activity, dividend policy, and discretionary accruals on fixed-asset investment decisions.Design/Methodology/Approach: The researchers used consumer goods companies listed on the Indonesia Stock Exchange (IDX) from 2013 to 2019. Using the purposive sampling method, this study resulted in 163 bank-year observations. The data were then analyzed utilizing a fixed-effect model.Research findings: The results showed that profitability, liquidity, activity, and discretionary accruals positively affected fixed-asset investment. Meanwhile, the dividend policy negatively affected fixed-asset investment. This study strengthens the pecking order theory. In addition, the research sample used internal funds as a funding source for investment in fixed assets.Theoretical contribution/Originality: The variable added in the study distinguishing it from previous researchers is the discretionary accrual variable. Discretionary accruals have been proven to impact resource allocation, one of which is investment decisions. The additional discretionary accruals variable is expected to strengthen the influence of the consumer goods companies' fundamental factors on investment decisions in fixed assets.Practitioner/Policy implication: Investment in fixed assets in the consumer goods companies uses internal funds because these funds are low risk and support the company's sustainability.Research limitation/Implication: This study used dividend policy as one of the independent variables, and companies that did not distribute dividends could not be sampled.

Pelatihan Barista Kompetensi Manual Brew sebagai Penguatan Minat Wirausaha pada Santri Pondok Pesantren Al Asror Semarang Widiyanto; Heri Yanto; Ahmad Nurkhin; Hasan Mukhibad; Satsya Yoga Baswara
Bahasa Indonesia Vol 19 No 02 (2022): Sarwahita : Jurnal Pengabdian kepada Masyarakat
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/sarwahita.192.9

Penguatan minat wirausaha santri menjadi hal penting saat ini dalam rangka memberikan bekal bagi santri dalam menghadapi tantangan kehidupan pasca pondok. Upaya yang dapat dilakukan dalam rangkat menguatkan minat wirausaha santri adalah dengan pelatihan barista. Coffee shop saat ini menjadi bidang usaha yang mempunyai prospek. Santri juga mempunyai ketertarikan yang tinggi untuk terjun di usaha perkopian ini. Tim pengabdian FE UNNES mengajukan kegiatan pelatihan barista kompetensi manual brew sebagai upaya untuk menguatkan minat wirausaha santri. Metode pelaksanaan kegiatan pengabdian kepada masyarakat adalah pelatihan dengan pengenalan peralatan penyajian kopi, jenis kopi, dan praktikum penyeduhan kopi secara manual. Sasaran kegiatan adalah santri putra Pondok Pesantren Putra Putri As Salafy Al Asror Patemon Semarang yang mempunyai minat memiliki kompetensi barista. Kegiatan pengabdian telah dilaksanakan pada Jumat, 1 April 2022 di ruang kelas MTs Al Asror dan diikuti oleh santri putra sebanyak 25 orang. Peserta kegiatan sangat antusias mengikuti paparan dari narasumber dan praktik penyeduhan kopi. Pengasuh pondok, KH Al Mamnuhin Kholid memberikan sambutan pengantar setelah ketua tim pengabdian menyampaikan maksud dan tujuan kegiatan. Instruktur pelatihan adalah Satsya Yoga Baswara, M.Sc. (anggota tim pengabdian) dan Kukuh Hidayat, S.E. (mitra pengabdian dari Atas Kota Coffee shop and space). Keduanya telah tersertifikasi barista nasional. Secara umum, pelaksanaan kegiatan pengabdian telah berjalan lancar dan dapat memberikan pengaruh signifikan terhadap pengetahuan dan kompetensi santri dalam barista kompetensi manual brew. Harapannya dapat meningkatkan minat wirausaha santri.

DETERMINANTS EFFECTIVE TAX RATE PADA BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA Revita Agustina; Hasan Mukhibad
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 2, No 1 (2021): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

ABSTRACTThe purpose of this study was to analyse the influence of firm size, debt ratio, and fixed asset intensity on effective tax rate with state ownership as a moderating variable. The population in this study are all state-owned enterprise (SOE) listed on Indonesia Stock Exchange (2009-2019). Data collected used the documentation technique from financial statement. Sampling was selected by purposive sampling method so as to obtain a sample of 20 companies and 143 analysis units. The analysis in this study uses Panel Data Regression with the help of the EViews 9 program. The results of this study indicate that a firm size has a negative and significant effect on ETR, fixed asset intensity has a positive and significant effect on ETR, debt ratio has not significant effect on ETR, and state ownership has not significant effect on relationship between firm size, debt ratio, and fixed asset intensity on ETR..Keywords: Effective Tax Rate; Firm Size; Debt Ratio; Fixed Asset Intensity; State Ownership ABSTRAKTujuan penelitian ini untuk menganalisis pengaruh ukuran perusahaan, rasio utang, dan intensitas aset tetap terhadap ETR dengan kepemilikan pemerintah sebagai variabel moderasi. Populasi penelitian adalah seluruh BUMN yang terdaftar di Bursa Efek Indonesia (BEI) periode 2009-2019. Pengumpulan data dilakukan dengan teknik dokumentasi dari laporan keuangan. Pemilihan sampel menggunakan metode purposive sampling sehingga diperoleh sampel sebanyak 20 perusahaan dan 143 unit analisis. Analisis dalam penelitian ini menggunakan Regresi Data Panel dengan Common Effect Model (CEM) dan Moderated Regression Analysis (MRA) dengan bantuan program EViews 9. Hasil penelitian ini menunjukkan bahwa ukuran perusahaan berpengaruh negatif dan signifikan terhadap ETR, intensitas aset tetap berpengaruh positif dan signifikan terhadap ETR, rasio utang tidak berpengaruh signifikan terhadap ETR, serta kepemilikan pemerintah tidak signifikan memoderasi pengaruh ukuran perusahaan, rasio utang, dan intensitas aset tetap terhadap ETR.Kata Kunci: Effective Tax Rate; Ukuran Perusahaan; Rasio Utang; Intensitas Aset Tetap; Kepemilikan Pemerintah

Religiosity and misuse of school aid funds: The development of the fraud theory Abdul Rohman; Hasan Mukhibad; Ahmad Nurkhin
International Journal of Evaluation and Research in Education (IJERE) Vol 12, No 1: March 2023
Publisher : Institute of Advanced Engineering and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11591/ijere.v12i1.23965

Fraud is a problem that occurs in various organizations, including educational institutions. This condition is very ironic, educational institutions as institutions are required to teach anti-fraud education, but in fact, the educational institutions themselves are still fraudulent. This study aimed to explain the factors that can influence the principal, treasurer, and school committee to abuse school aid funds. The research sample was 145 principals, treasurers, and school committees for the elementary, junior high, and senior high school levels selected by convenience sampling method. All variables were measured using five Likert scales and analyzed with the multiple regression method. Instrument validity test using Pearson product-moment. This study shows that we found that pressure, internal control, integrity, and religiosity influence fraud. High financial pressures stemming from greed, a luxurious lifestyle, debt, integrity, low systems of control, and religiosity can increase fraud. These results reinforce the importance of schools or education-related regulatory agencies to be able to take policies to form a school environment that encourages honesty, limits teachers to hedonism, has a fair compensation system, and encourages teachers to practice worship, which needs to be done to avoid financial fraud from abuse of school aid funds.

DETERMINAN KEBIJAKAN HUTANG DENGAN DIMODERASI KEUNIKAN PRODUK: Akuntansi Razaq Noor Muhammad Noor Muhammad; Hasan Mukhibad
SUBSTANSI Vol 5 No 2 (2021): JURNAL SUBSTANSI
Publisher : Politeknik Keuangan Negara STAN

The purpose of this study was to examine the effect of financial flexibility, tangibility assets, and tax shields on debt policy with product uniqueness as a moderating variable. The population in this study are various industrial sector companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020 as many as 213 companies. The sampling technique was purposive sampling, in order to obtain 145 units of analysis. The data analysis method of this research is panel data regression analysis and moderating regression analysis with the selected research model being the fixed effect model (FEM) for panel data regression analysis and the random effect model (REM) for moderating regression analysis. The selection of the data analysis method was based on the results of the hausman test. The test results show that financial flexibility has a negative effect on debt policy, and tangibility assets has a significant positive effect on debt policy. Then, the uniqueness of the product is able to moderate the effect of financial flexibility and tangibility assets on debt policy. However, tax shields have no effect on debt policy and product uniqueness is unable to moderate the effect of tax shields on debt policy.

STUDI EVALUASI KOMPETENSI MENGAJAR MAHASISWA PRAKTEK PENGALAMAN LAPANGAN (PPL) JURUSAN AKUNTANSI UNIVERSITAS NEGERI SEMARANG Mukhibad, Hasan; Susilowati, Nurdian
Lembaran Ilmu Kependidikan Vol 39, No 2 (2010)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/lik.v39i2.227

This research is aimed at revealing the success of the Teaching Practice Program ofstudents of Accounting of Economics Faculty of Unnes in senior high schools andvocational high school in Semarang. The samples, 49 students out of 97, wereselected through a simple random sampling. The data were collected with aquestionairre and documentation. The data were analyzed using the percentagedescriptive analysis and multiple regression analysis. The result of the study showedthat most of accounting students were successful in doing the Teaching PracticeProgram with high criteria. The success of the program was influenced by the role ofthe mentor, the role of the advising lecturer, the quality of the orientation program, therole of peers, and the achievement on the educational subjects.Kata Kunci :keberhasilan PPL, guru pamong, dosen pembimbing, orientasi PPL,rekan sejawat dan hasil belajar kependidikan

Increasing Independence and Self-Management Ability of Santri Through “Kepemimpinan Bertumbuh” Motivation Training Ahmad Nurkhin; S Martono; Muhsin Muhsin; Anna Kania Widiatami; Satsya Yoga Baswara; Hasan Mukhibad
Indonesian Journal of Devotion and Empowerment Vol 5 No 1 (2023): June 2023
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/ijde.v5i1.62493

Islamic boarding schools and Santri are two important elements that can impact improving the quality of human resources in Indonesia. The problems community service partners face include Santri' independence and self-management abilities. To overcome this problem, the FE UNNES community service team offered Kepemimpinan Bertumbuh motivational training. Leadership is an important aspect that Santri must possess. The method of implementing the chosen community service activities is motivational training, an activity that can inspire and entertain. The community service team present the material enthusiastically, inspires and touches the Santri' hearts. The community service team has been trained in many training and motivational activities, so they have adequate abilities. The dedication team try to give the best by combining various presentation media. Community service activities have been held in two stages of implementation. The first was held on April 1 2022, with the target of activities namely the administrators of the As Salafy Al Asror Patemon Islamic boarding school, Semarang City. Second, it was held on July 7 2022, with Santri as activity participants. Both activities can run well, as seen by the presence and participation of activities. The first form of activity is Kepemimpinan Bertumbuh training, while the second form of activity is motivational training. The resource person for the activity was Ahmad Nurkhin, S.Pd., M.Sc., assisted by other community service teams. The caretaker of the boarding school, KH Al Mamnuhin Kholid, supports this activity and reinforces the importance of self-management, both by administrators and Santri. Pesantren dan santri merupakan dua elemen penting yang dapat berdampak pada peningkatan kualitas SDM di Indonesia. Permasalahan yang dihadapi mitra pengabdian diantaranya mengenai kemandirian dan kemampuan manajemen diri santri. Untuk mengatasi masalah ini, tim pengabdian FE UNNES menyodorkan training motivasi kepemimpinan bertumbuh. Kepemimpinan merupakan aspek penting yang harus dimiliki oleh santri. Metode pelaksanaan kegiatan pengabdian yang dipilih adalah training motivasi, sebuah kegiatan yang dapat menggugah dan menghibur. Tim pengabdian akan berusaha menyajikan materi dengan penuh semangat, menggugah, dan menyentuh hati santri. Tim pengabdian telah terlatih dalam banyak kegiatan training dan training motivasi, sehingga memiliki kemampuan yang memadai. Dengan menggabungkan berbagai media presentasi, tim pengabdian akan berusaha untuk memberikan yang terbaik. Kegiatan pengabdian kepada masyarakat telah diselenggarakan dalam dua tahapan pelaksanaan. Pertama, dilaksanakan pada tanggal 1 April 2022 dengan sasaran kegiatan yaitu pengurus pondok pesantren As Salafy Al Asror Patemon Kota Semarang. Kedua, dilaksanakan pada tanggal 7 Juli 2022 dengan santri sebagai peserta kegiatan. Kedua kegiatan dapat berjalan dengan baik dilihat dengan kehadiran dan partisipasi kegiatan. Bentuk kegiatan pertama adalah pelatihan kepemimpinan bertumbuh sedangkan bentuk kegiatan kedua adalah training motivasi. Narasumber kegiatan adalah Ahmad Nurkhin, S.Pd., M.Si. dibantu tim pengabdian lainnya. Pengasuh pondok, KH Al Mamnuhin Kholid sangat mendukung kegiatan ini dan memberikan penguatan pentingnya manajemen diri, baik oleh pengurus dan santri.

Awareness of Economic, Environmental, and Social Issues and Financial Soundness–Does The Covid-19 Pandemic Matter? Hasan Mukhibad; Bayu Bagas Hapsoro
Accounting Analysis Journal Vol 12 No 1 (2023)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v12i1.69369

Purpose : Regulators, the public and researchers emphasize the business world to increase awareness of economic, environmental, and social issues as corporate social responsibility (CSR). However, the economic consequences of CSR are still being debated. This study proves the role of CSR disclosure on financial soundness and the role of the coronavirus disease (covid-19 pandemic) in the relationship between the two. Method : The research sample is a manufacturing company listed on the Indonesia Stock Exchange, with observations from 2015 to 2021. Data analysis uses panel data regression. Findings : The results showed that CSR disclosure does not affect financial soundness, but the interaction between CSR and covid-19 pandemic negatively affects financial soundness. Therefore, covid-19 pandemic plays a major role in the extent to which CSR affects financial soundness. We will conduct regression analysis with other indicators of financial soundness to assess the robustness of our findings. Novelty : The study contributes to the expansion of the prior literature in two important ways. First, we use the financial soundness consequences of CSR disclosures. This study provided evidence of covid-19’s effect on CSR disclosures. Keywords : Customer Loyalty; Environmental Concern; Risk, Covid-19 Pandemic

Co-Authors - FACHRURROZIE - Kardoyo -, Kardiyem Abdul Rohman Afrida Yeni Agus Wahyudin Ahmad Nurkhin Aji Purwinarko, Aji Aji, Mugi Wismoyo Alfa Narendra Algifari Algifari, Algifari Ali, Wanamina Bostan Aminatun, Siti Amir Mahmud Andhina Putri Keriyanti Anna Kania Widiatami Ardhana ardhana Reswari Hasna Pratista Ardina, Ayu Martaning Yogi Arif Agus Haidar Arif Wahyu Wirawan, Arif Wahyu Asep Purwo Yudi Utomo Asrori Asrori Asrori Atik Ul Mussanadah Baswara, Satsya Yoga Bayu Bagas Hapsoro Bayu Bagas Hapsoro, Bayu Bagas Bintang Gemilang Bulan Karima Nurani Christian Wiradendi Wolor Daud, Norzaidi Mohd Dita Andraeny Doddy Setiawan Dwi Puji Astuti Edi Subkhan, Edi Ekaviana, Dessy Endriz Devianti Fahlevi Enggarningtyas Retno Pinasti Evangeline Rosa Fachrurrozie Fachrurrozie, F Fadhilah Mahanani Saputri Fahlevi, Endriz Devianti Fauzi, Muhammad Irfan Gymnastiar, Hamzah Hardi Saputro, Iwan Hartati, Mendi Sri Hartati, Mendi Sri Hartono, Felicia Hasna Afifatun Najah Ilham Tri Oktavian Ilham Indah Anisykurlillah Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri Isnarto, Isnarto Jafar, Noor Ismawati Jarot Tri Bowo Santoso Jati, Kuat Waluyo Kallisia, Maria Putri Kardoyo Kiswanto - Kusumantoro Kusumantoro Kusumantoro, Kusumantoro Lestari, Iis Indah Linda Agustina Mahameru Rosy Rochmatullah Meyliani Eka Setyawati Mr. Nana Abdul Aziz Mugi Wismoyo Aji Muhammad Khafid Muhsin Muhsin Muhsin, Muhsin Munawaroh, Sofiyatul Muthmainah Muthmainah Muthmainah Muthmainah Nor, Fakhrudin Nugroho, Rosyid Wahyu Nur Anita Nurdian Susilowati Prabowo Yudo Jayanto Puriyanti, Tri Raharjo, Teguh Hardi Rahmawati Rahmawati Ratnani, Mariana Ratih Razaq Noor Muhammad Noor Muhammad Revita Agustina Ria Safitri Risanda Alirastra Budiantoro Rizkyana, Fitrarena Widhi S Martono S Martono Saiful Ilmi Septi Purnama Suci Afnia Sugiyat, Junjung Sulhadi Syamsul Arifin Syukron Salam, Syukron Trisni Suryarini Uciati, Neni Warsina Warsina Widiyanto Widiyanto

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