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Pengaruh Religiusitas, Pendapatan, Pengetahuan Zakat Terhadap Minat Membayar Zakat Profesi Melalui Baznas Dengan Faktor Usia sebagai Variabel Moderasi Nugroho, Aditya Surya; Nurkhin, Ahmad
Economic Education Analysis Journal Vol 8 No 3 (2019): Economic Education Analysis Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v8i3.35723

Abstract

___________________________________________________________________Penelitian ini bertujuan untuk menguji apakah terdapat pengaruh antara religiusitas, pendapatan, dan pengetahuan zakat terhadap minat muzaki membayar zakat profesi melalui lembaga amil zakat, dengan faktor usia sebagai variabel moderator. Jenis penelitian ini adalah penelitian kuantitatif asosiatif. Populasi dalam penelitian ini adalah seluruh pegawai Kementerian Agama Kabupaten Semarang yang berjumlah 374 orang. Sampel dalam penelitian ini adalah pegawai Kementerian Agama Kabupaten Semarang yang berjumlah 51 pegawai. Teknik pengumpulan data menggunakan kuesioner. Teknik analisis data yang digunakan adalah analisis statistik deskriptif dan analisis regresi moderasi (MRA). Hasil penelitian menunjukkan bahwa religiusitas tidak berpengaruh terhadap minat muzaki membayar zakat profesi melalui Badan Amil Zakat Nasional (Baznas). Pendapatan berpengaruh terhadap minat muzaki membayar zakat profesi melalui Badan Amil Zakat Nasional (Baznas). Pengetahuan Zakat berpengaruh terhadap minat muzaki membayar zakat profesi melalui Badan Amil Zakat Nasional (Baznas). Faktor usia mampu memoderasi pengaruh religiusitas terhadap minat muzaki membayar zakat profesi melalui Badan Amil Zakat Nasional (Baznas). Faktor usia mampu memoderasi pengaruh pendapatan terhadap minat muzaki membayar zakat profesi melalui Badan Amil Zakat Nasional (Baznas). Faktor usia mampu memoderasi pengaruh pengetahuan terhadap minat muzaki membayar zakat profesi melalui Badan Amil Zakat Nasional (Baznas).
Investment Interest with Capital Market Education as Moderator Fatimah, Fatimah; Nurkhin, Ahmad
Economic Education Analysis Journal Vol 10 No 2 (2021): Economic Education Analysis Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v10i2.46732

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This study was to determine the role of investment knowledge and financial literacy in mediating the effect of capital market education on investment interest. This study used a quantitative approach and students of the Faculty of Economics enrolled in the Investment Gallery 2018 & 2019 as populations. The samples used 142 students. The research used simple random sampling. Methods of data collection used questionnaire. Data analysis techniques used descriptive analysis, path analysis, and multiple tests. The results of descriptive analysis showed that investment interest was in very high category then capital market education, investment knowledge, and financial literacy were included in the good category. Capital market education and investment knowledge had a significant positive effect on investment interests respectively by 0.262 and 0.561. Financial literacy had no effect on investment interest. Capital market education had a significant positive effect on investment knowledge 0.601 and financial literacy 0.531. Investment knowledge could mediate the effect capital market education on investment interest. Financial literacy could not mediate the effect capital market education on investment interest. The suggestion is, the implementation of the capital market education program should be evaluated and improved so students can increase investment knowledge, financial literacy, and investment interests.
STRENGTHENING THE PROFESSIONALISM OF ACCOUNTING TEACHERS SMK PGRI 2 TAMAN ON VILLAGE FINANCIAL SUBJECT Susilowati, Nurdian; Mahmud, Amir; Baswara, Satsya Yoga; Nurkhin, Ahmad
Indonesian Journal of Devotion and Empowerment Vol 3 No 1 (2021): June 2021
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/ijde.v3i1.46089

Abstract

Kegiatan pengabdian ini bertujuan memahamkan materi pengelolaan keuangan desa yang ada pada kompetensi dasar tersebut. Metode pelaksanaan dan penerapan Iptek kepada masyarakat yang ditempuh adalah penyuluhan, demonstrasi, pendampingan, dan evaluasi. Masyarakat sasaran kegiatan adalah guru akuntansi SMK sejumlah 80 orang. Kegiatan dilakukan secara virtual menggunakan zoom meeting dan WA Grup. Hasilnya adalah guru dapat memahami pengelolaan keuangan desa dengan tingginya antusias dalam melakukan diskusi dan tanya jawab. Guru mulai memahami konsep dan jenis-jenis pendapatan, belanja, dan pembiayaan. Konsep tersebut dijelaskan dengan detail melalui contoh-contoh riil yang ada di pemerintah desa. Seperti contohnya ketika memahami materi pendapatan asli desa guru mendapat gambaran tentang penerimaan desa yang berasal dari pendapatan pasar desa, pendapatan BUMDes, pendapatan tanah bengkok, dan lain sebagainya. Begitu juga dengan belanja dan pembiayaan disampaikan dengan lugas dan jelas. Pemahaman konsep dan jenis-jenis pendapatan, beban, dan belanja akan mempermudah guru dalam melakukan pencatatan keuangan sehingga dapat menghasilkan laporan keuangan yang benar. Secara otomatis dapat meningkatkan profesionalitas bidang ilmunya. This devotional activity aims to understand the village's financial management materials that exist in the basic competencies. Methods of implementation and application of science and technology to the community are counseling, demonstration, mentoring, and evaluation. The target community of the activity is vocational school accounting teachers numbering 80 people. Activities are conducted virtually using zoom meeting and WA Group. The result is that teachers can understand the village's financial management with high enthusiasm in conducting discussions and questions and answers. Teachers begin to understand the concepts and types of income, spending, and financing. The concept is explained in detail through real examples in the village government. For example, when understanding the original income material of the village, teachers get an idea of village revenues derived from village market income, BUMDes income, crooked land income, and so on. Similarly, spending and financing are delivered clearly and clearly. Understanding the concepts and types of income, expenses, and expenditures will make it easier for teachers to record their finances so that they can produce the correct financial statements. Can automatically improve the professionalism of the field of science.
IMPROVING THE LEADERSHIP COMPETENCY OF PONDOK PESANTREN TEACHERS THROUGH GROWING LEADERSHIP TRAINING IN FACING THE CHALLENGES OF THE DIGITAL ERA Muhsin, Muhsin; Martono, S; Kusumantoro, Kusumantoro; Nurkhin, Ahmad; Hobar, Abdul
Indonesian Journal of Devotion and Empowerment Vol 3 No 1 (2021): June 2021
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/ijde.v3i1.46265

Abstract

Tenaga pengajar (ustadz dan ustadzah) di pondok pesantren menghadapi tantangan dalam pembinaan santri. Perkembangan teknologi informasi pada era revolusi industri 4.0 telah berdampak pada pola pendidikan pondok pesantren. Oleh karena itu, diperlukan pelatihan Kepemimpinan Bertumbuh untuk meningkatkan kompetensi kepemimpinan para asatidz. Program pengabdian kepada masyarakat ini bermitra dengan Yayasan Al Asror Patemon Gunungpati Semarang. Metode yang digunakan adalah Seminar Pendidikan Strategi Kepemimpinan Bertumbuh dalam Menghadapi Tantangan Era Digital. Kegiatan ini juga bekerjasama dengan LP3 UNNES yang telah menjadikan Yayasan Al Asror sebagai mitra. Kegiatan pengabdian dilaksanakan di aula Madrasah Aliyah (MA) Al Asror, pada hari Sabtu, 8 Agustus 2020. Kegiatan diawali dengan penandatanganan dokumen rencana pelaksanaan kegiatan antara FE UNNES dan Yayasan Al Asror sebagai tindak lanjut Kerjasama (MOU) antara UNNES dan Yayasan. Narasumber kegiatan adalah Plt. Wakil Rektor Bidang Kerjasama dan Perencanaan, Dr. Hendi Pratama, MA. yang memaparkan materi mengenai “Menguatkan Reputasi Pribadi dan Lembaga Al Asror”. Narasumber kedua adalah Ketua LP3 UNNES, Dr. Ngabiyanto, M.Si. yang menyampaikan materi “Strategi Kepemimpinan Bertumbuh dalam Menghadapi Tantangan Era Digital”. Peserta kegiatan sangat antusias mengikuti kegiatan ini. Hal ini tampak pada partisipasi peserta saat narasumber mengajak dialog langsung dengan peserta. Peserta juga sangat antusias pada sesi tanya jawab. Teachers (ustadz and ustadzah) in boarding schools face challenges in the construction of students. The development of information technology in the era of industrial revolution 4.0 has had an impact on the pattern of boarding school education. Therefore, it is necessary to train “Kepemimpinan Bertumbuh” to improve the leadership competence of the asatidz. This community service program is partnered with Yayasan Al Asror Patemon Gunungpati Semarang. The method used is The Education Seminar of Growing Leadership Strategy in Facing the Challenges of the Digital Era. This activity also collaborates with LP3 UNNES which has made Al Asror Foundation as a partner. The service was held in madrasah Aliyah (MA) Al Asror hall, on Saturday, August 8, 2020. The activity began with the signing of a document on the implementation plan of activities between FE UNNES and Al Asror Foundation as a follow-up to the Cooperation (MOU) between UNNES and the Foundation. The speakers of the activity were Plt. Vice Rector for Cooperation and Planning, Dr. Hendi Pratama, MA. which presents material on "Strengthening the Personal Reputation and Institution of Al Asror". The second speaker was the Chairman of LP3 UNNES, Dr. Ngabiyanto, M.Si. who delivered the material "Leadership Strategy to Grow in Facing the Challenges of the Digital Era". Participants of the activity are very enthusiastic to participate in this activity. This is evident in the participation of participants when the speaker invites direct dialogue with the participants. Participants were also very enthusiastic at the question and answer session.
STRENGTHENING THE LEARNING MODEL OF THE ASATIDZ MADRASAH DINIYAH AT “PONDOK PESANTREN AL ASROR” SEMARANG CITY Nurkhin, Ahmad; Martono, S; Muhsin, Muhsin; Kardoyo, Kardoyo; Kusumantoro, Kusumantoro; Mukhibad, Hasan
Indonesian Journal of Devotion and Empowerment Vol 3 No 2 (2021): December 2021
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/ijde.v3i2.50941

Abstract

Madrasah Diniyah (Madin) is one of the applications of Islamic education in pesantren huts. Madin must be managed properly to produce learning quality that can improve santri competence. Asatidz council should be given sufficient provision in implementing learning models, classroom mastery, and learning media development. The problems experienced by partners have been the basis for the FE UNNES community service team to provide solutions in strengthening the learning model of the Madin Al Asror asatidz board held in the neighbourhood of As Salafy Al Asror boarding school, Patemon Semarang. Community service activities have been held on Saturday, July 24, 2021, in the hall room of MA Al Asror. The event was attended by 40 teachers madin Al Asror. The caretaker of Pondok Pesantren As Salafy Al Aror, KH Al Mamnukhin Kholid gave a speech and officially opened the event and delivered a certificate of activity participation to participants. The speakers of the activities are experts in education and development of learning media, Ardhi Prabowo, M.Pd. and Ahmad Nurkhin, S.Pd., M.Si. The model of the implementation of devotional activities is interactive lectures, group discussions and group assignments. Participants follow the exposure of the source and continued by making the learning media in groups according to their needs. Participants presented products made and speakers conducted discussions with other participants and madin managers. Participants are very enthusiastic to participate in devotional activities. Madrasah Diniyah (Madin) merupakan salah satu aplikasi pendidikan Islam di pondok pesantren. Madin harus dikelola dengan baik agar menghasilkan kualitas pembelajaran yang mampu meningkatkan kompetensi santri. Dewan asatidz sudah seharusnya diberikan bekal yang cukup dalam menerapkan model pembelajaran, penguasaan kelas, dan pengembangan media pembelajaran. Permasalahan yang dialami mitra selama ini menjadi dasar bagi tim pengabdian kepada masyarakat FE UNNES untuk memberikan solusi dalam penguatan model pembelajaran dewan asatidz Madin Al Asror yang diselenggarakan di lingkungan pondok pesantren As Salafy Al Asror, Patemon Semarang. Kegiatan pengabdian kepada masyarakat telah dilaksanakan pada hari Sabtu, 24 Juli 2021 di ruang Aula MA Al Asror. Kegiatan diikuti 40 guru madin Al Asror. Pengasuh Pondok Pesantren As Salafy Al Aror, KH Al Mamnukhin Kholid memberikan sambutan dan membuka acara secara resmi dan menyampaikan sertifikat partisipasi kegiatan kepada peserta. Narasumber kegiatan adalah pakar Pendidikan dan pengembangan media pembelajaran, Ardhi Prabowo, M.Pd. dan Ahmad Nurkhin, S.Pd., M.Si. Model pelaksanaan kegiatan pengabdian adalah ceramah interaktif, diskusi kelompok dan penugasan kelompok. Peserta mengikuti paparan narasumber dan dilanjutkan dengan membuat media pembelajaran secara berkelompok sesuai dengan kebutuhan. Peserta menyajikan produk yang dibuat dan narasumber melakukan pembahasan bersama peserta lain dan pengurus madin. Peserta sangat antusias mengikuti kegiatan pengabdian.
Analisis Pemanfaatan Dana Transfer untuk Kemandirian Pembiayaan Daerah di Indonesia Menggunakan Model Struktural Partial Least Square Algifari, Algifari; Nurkhin, Ahmad; Saputro, Iwan Hardi
Business and Accounting Education Journal Vol 2 No 1 (2021): Business and Accounting Education Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/baej.v2i1.46031

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The aims of this study is to examine the effect of General Allocation Funds (DAU) and Special Allocation Funds (DAK) on Original Local Government Revenues (PAD) in Indonesia using APBD data for 33 provinces in Indonesia for 2016-2018. The research hypothesis was tested using the Partial Leas Square structural equation model. The results showed that DAU had a negative effect on PAD, while DAK had a positive effect on PAD. Capital Expenditures (BM) were able to mediate DAU's effects on PAD. Based on the results of this study, the researchers recommend that the DAU received by the local government from the central government should be used to increase Capital Expenditures (BM) in order to increase PAD.
Pengaruh Pengetahuan dan Karakteristik Bank Terhadap Minat Menabung Mahasiswa di Bank Syariah Dengan Religiusitas Sebagai Variabel Moderasi Rokhani, Sri; Nurkhin, Ahmad
Business and Accounting Education Journal Vol 2 No 2 (2021): Business and Accounting Education Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/baej.v2i2.50651

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The purpose of this study is to examines the knowledge and characteristics of banks variables toward the student’s saving intention in Islamic banks with religiosity as moderation variable. The object of the study is the Economic Education Department students year 2015 of Semarang State University who took Islamic Economics courses. The sampling technique uses probability sampling with the proportionate random sampling method. The sample involved 200 students, calculated by using the Slovin formula of a population of 380 students. The data collection techniques used questionnaires, meanwhile the data analysis technique used descriptive statistical analysis, and moderated regression analysis (MRA). The results of the study show that knowledge has a positive and significant influence on students' savings intention in Islamic Banks. Bank characteristics has a positive and significant influence on student savings intention in Islamic Banks. Religiosity is significantly able to moderate the influence of knowledge on students' savings intentions in Islamic Banks. Religiosity significantly can moderate the influence of bank characteristics on students' savings intentions in Islamic Banks. This study concludes that knowledge and characteristics of bank are proven influencing the students saving intention in islamic bank, and religiosity is proven to be a moderating variable.
Relationship of Social Capital, Entrepreneurial Competence, and Performance: The Case of Convection SMEs Sutikno, Sutikno; Fikriyah, Minkhatul; Nurkhin, Ahmad
Economic Education Analysis Journal Vol 11 No 1 (2022): Economic Education Analysis Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v11i1.53976

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This study aimed to examine the relationship of social capital, entrepreneurial competence, and company performance on Convection SMEs in Pemalang. The purpose of this study was also to examine the mediating role of entrepreneurial competence on the effect of social capital on MSME performance. This study was a quantitative study with population of convection SMEs in Ulujami District, Pemalang Regency. This study obtained 285 MSME business owners as research respondents. The data collection method used the questionnaire. Methods of descriptive analysis and path analysis were used to analyze the data of this study. The study results indicated a significant effect of social capital and entrepreneurial competence on the MSMEs performance. Entrepreneurial competence had been shown to significantly mediate the effect of social capital on the MSMEs performance. Social capital must be maintained and enhanced through the ability of MSME owners and managers in establishing relationships with partners, customers, and policy makers. Good social capital will encourage the entrepreneurial competence of MSME owners and managers to be stronger because they get information, experience, and assistance from various related parties.
KEPEMILIKAN MANAJERIAL TERHADAP PAJAK PENGHASILAN TERUTANG MELALUI DISCRETIONARY ACCRUALS Kiswanto Kiswanto; Ahmad Nurkhin
Jurnal Keuangan dan Perbankan Vol 17, No 3 (2013): September 2013
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (281.817 KB) | DOI: 10.26905/jkdp.v17i3.753

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Governments efforts to boost revenue from the tax sector brought considerable consequences for businessmen.This made businessmen try to do tax planning, one of which was to conduct earnings management to reducepayable taxes . This study examined whether managerial ownership influenced the amount of payable incometax of corporate taxpayers through discretionary accruals. This study used path analysis approach (PathAnalysis) by taking sample of companies listed on the Indonesia Stock Exchange in 2009. The results showedthat managerial ownership directly influenced the payable income tax. Furthermore, it could be seen thatmanagerial ownership had a direct effect on earnings management. Besides, earnings management had a directeffect on payable income tax. Thus, the Sobel test was used to prove the ability of earnings managementvariables in mediating the effect of managerial ownership on income tax. Future research was expected toexpand the main object of observation payable income tax as an tax obligation to ensure that the behavior of thecompany in doing profit or income management for lowering profit or income could lower or raise the payableincome tax.
The determinant of the financial fraud of the village fund management Fachrurrozie Fachrurrozie; Agus Wahyudin; Ahmad Nurkhin; Hasan Mukhibad; Kardiyem Kardiyem; Fadhilah Mahanani Saputri
Jurnal Keuangan dan Perbankan Vol 24, No 1 (2020): January 2020
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (419.185 KB) | DOI: 10.26905/jkdp.v24i1.3576

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We examine the relationship between compensation, morality, organizational ethical culture, and financial fraud. The respondents were fifty-two village officials in Weru Subdistrict, Central Java Sukoharjo District who were directly responsible for managing village funds. They were selected using a purposive sampling method. Data was collected by means of the questionnaire was distributed and then, the data were analyzed using Path analysis with WarpPLS software. We found that morality had a positive and significant effect on compensation and organizational ethical culture, as well as a negative and significant effect on financial fraud. Organizational ethical culture proved to have a negative and significant effect on financial fraud. Compensation does not have a significant effect on the ethical culture of the organization and financial fraud. The other result shows that the organizational ethical culture had proven to be a mediator of the relationship between morality and financial fraud. Meanwhile, there is no proven significant relationship between the suitability of compensation for financial fraud through the ethical culture of the organization. Also, the study confirmed that the morality and ethical culture of the organization are factors that can reduce the occurrence of financial fraud. Hence, the village government is expected to have better organizational morality and ethical culture.JEL Classification: G28, H83, M41 How to Cite: Fachrurrozie, Wahyudin, A., Nurkhin, A., Mukhibad, H., Kardiyem, Saputri,F. M. (2020). The determinant of the financial fraud of the village fund  management. Jurnal Keuangan dan Perbankan, 24(1), 95-105.DOI: https://doi.org/10.26905/jkdp.v24i1.3576
Co-Authors - FACHRURROZIE - Kardoyo -, Kardiyem Abdul Rohman Abdul Rohman Abdul Rohman ACHMAD RIFAI Aditama, Raka Rizky Agus Wahyudin Agus Wahyudin Ahmad Syahrul Fauzi Algifari Algifari, Algifari Ali, Noor Faqih Udin Alifah, Atifatul Amir Mahmud Anggaeni, Oki Anisa Septiani Aenul Fajriah Anna Kania Widiatami Anna Widiatami Ardyansyah, Faisal Arif Wahyu Wirawan, Arif Wahyu Asep Purwo Yudi Utomo Asrori Asrori Aulia Rizky Nur Ruwita Bakar, Syarifah Mastura Syed Abu Bangkit Candra Birama, Bangkit Candra Baswara, Satsya Yoga Budiantoro, Risanda Christian Wiradendi Wolor Destiya Laelatul Azizah Dhifah Amaliyah Fadli Dwi Puji Astuti Ervie Sabrina Nuari Fachrurrozie Fadhilah Mahanani Saputri Fadli Arif Setiawan fatimah Fatimah Fiki Nushrotul Hafidh Fikriyah, Minkhatul Hardi Saputro, Iwan Harsono Harsono Harsono Harsono Hartanto, Dadi Hasan Mukhibad Heri yanto Heri Yanto Hidayatun Toyibah Priyati Istu Utami Hobar, Abdul Hoo, Wong Chee Ida Aeni Ida Nur Aeni Ilma Anisaturizqi, Ilma Indah Anisykurlillah Isnarto, Isnarto Jarot Tri Bowo Santoso Kardoyo Kardoyo Khasan Setiaji Kiswanto Kiswanto Kiswanto, Kiswanto Kustini, Sri Kusumantoro Kusumantoro Kusumantoro Kusumantoro, Kusumantoro Maghfira Nur Aziza Mahardika, Aura Aglis Maulida, Winda Nurul Maylia Pramono Sari Maylia Pramono Sari Minkhatul Fikriyah Muhammad Daffa Muhammad Feriady, Muhammad Muhammad Wahyudi Muhsin Muhsin Muhsin Muhsin Muhsin, Muhsin Mukhibab, Hasan Munirah, Anisatul Narenda, Alfa Narendra Utama W, Narendra Utama Nasriatun Khasanah Ngabiyanto - Niam, Sufa’ah Hurumun Nilam Nathania Novanty, Ine Nugroho, Aditya Surya Nurdian Susilowati Partono Thomas Prabowo Yudo Jayanto PUJI LESTARI Puji Novita Sari Rababah, Mahmoud Ali Raharjo, Teguh Hardi Raharjo Rahayu Lestari Ratieh Widhiastuti Ratna Sesotya Wedadjati Rediana Setiyani, Rediana Risanda Alirastra Budiantoro Risnaeni Risnaeni, Risnaeni Rizqi Fajarwati, Baihaqi Rokhani, Sri S Martono S Martono Safitri, Diyah Salis, Abdul Rozaq Selawati Septianingtyas Septiana, Duwi Setiawati Setiawati Shahtaz Twanneke Henga Putri, Shahtaz Twanneke Henga Sifa Farida, Sifa Siti Fatimah Siti Nurdianti, Siti Sri Kustini Subarkah, Afri Subkhan Subkhan Sumiadji - Susanti, NilaYunita Sutikno Sutikno Syafa Azmi Muazaroh Syamsu Hadi Tri Jatmiko Wahyu Prabowo, Tri Jatmiko Wahyu Triwidisari, Asri Umi Thoifah Amalia, Umi Thoifah Usep Suhud Wicaksono Adi Nugroho, Wicaksono Adi Widiyanto Widiyanto Widiyanto Widiyanto Widiyanto Wiji Astuti Yee, Loo Shu Yozi Aulia Rahman, Yozi Aulia