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All Journal JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal RAK (Riset Akuntansi Keuangan) Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Owner : Riset dan Jurnal Akuntansi Jurnal ABDINUS : Jurnal Pengabdian Nusantara SOLUSI Bubungan Tinggi: Jurnal Pengabdian Masyarakat Eksos Jurnal ABDIMAS (Pengabdian kepada Masyarakat) UBJ Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Wisanggeni : Jurnal Pengabdian Masyarakat Mizania : Jurnal Ekonomi dan Akuntansi Media Ilmiah Akuntansi JURALINUS JURDIASRA Innovation Business Management and Accounting Journal
Habsyah Fitri Aryani
Universitas Nahdlatul Ulama Indonesia
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Sosialisasi Tata Cara Pengisian Beban Kerja Dosen/Laporan Kinerja Dosen pada Platform Sistem Informasi Sumberdaya Terintegrasi (SISTER) untuk Dosen Pemula Ersyafdi, Ilham Ramadhan; Prabowo, Muhammad Aras; Aryani, Habsyah Fitri; Ulfah, Fitriah; Fauziyyah, Nurul; Ahmadi, Lusiana Putri; Khomsatun, Siti
Jurnal Abdi Masyarakat Nusantara Vol. 3 No. 1 (2025): Jurnal Abdi Masyarakat Nusantara (JURDIASRA), Januari - Juni 2025
Publisher : Ikatan Cendekiawan Muda Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jurdiasra.v3i1.116

Abstract

One of the important parts of the higher education system is lecturers who have very important responsibilities, duties and roles in achieving national education goals. Lecturer certification aims to improve the quality of national education and the welfare of teaching staff by encouraging them to further improve their professionalism. To obtain certification as a lecturer, a lecturer must fulfill a minimum of twelve credits per semester for two consecutive years through the Lecturer Workload (BKD). BKD is a description of the lecturer's SKS load to carry out the Tri Dharma in the next semester. However, the problem in the field is that many lecturers still do not know the importance of filling in and the procedures for BKD. The target of this Community Service (PKM) activity is novice lecturers who have not been certified so that they can fill in BKD on the SISTER platform independently. It is also hoped that after participating in this activity, novice lecturers will be aware of preparing all forms of complete documents used as attachments for proof of filling.
FENOMENA GAMBARAN PERILAKU KORUPTIF MAHASISWA AKUNTANSI Aryani, Habsyah Fitri; Ersyafdi, Ilham Ramadhan
Eksos Vol. 20 No. 2 (2024): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v20i2.801

Abstract

This study is a descriptive study which aims to describe the phenomenon of corrupt behavior with the respondents being accounting students. This study uses a mixed method by combining quantitative instruments, namely interviews and questionnaires and taking information about the phenomena studied based on previous scientific articles which is a qualitative approach. The results of the study found that there were two out of ten examples of corrupt behavior that were most frequently carried out or obtained a percentage score above 51% of the total respondents, namely cheating at 78.79% and copying (copy pasting) work in the form of assignments/exams from the internet at 87.88 %. Meanwhile, the remaining eight behaviors get a percentage below 51%. Apart from that, there are also two examples of corrupt behavior that have never been carried out at all, namely manipulating activity accountability reports and falsifying scholarship data. If we look at each individual, the majority of respondents have committed two and three of the ten examples of corrupt behavior, which when combined gets a percentage above 51%, namely 57.57%. Based on interviews, many respondents used rationalization reasons regarding this corrupt behavior so that special learning was needed at universities to straighten out respondents' understanding, such as requiring anti-corruption education courses.
ANALISIS KINERJA KEUANGAN PEMERINTAH PROVINSI DKI JAKARTA SEBELUM DAN SELAMA PANDEMI COVID-19: ANALISIS KINERJA KEUANGAN PEMERINTAH PROVINSI DKI JAKARTA SEBELUM DAN SELAMA PANDEMI COVID-19 Aryani, Habsyah Fitri
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol. 2 No. 1 (2022): MIZANIA Jurnal EKonomi Dan Akuntansi
Publisher : Economics and Business Faculty UNUSIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v2i1.508

Abstract

Pandemi Covid-19 telah memberikan dampak pada berbagai sektor. Penanganan Covid-19 dan pemulihan ekonomi menjadi program prioritas pemerintah. Tujuan dari penelitian ini adalah untuk menganalisis kinerja keuangan pemerintah Provinsi DKI Jakarta sebelum dan selama pandemi Covid-19 berlangsung. Penilaian dilakukan menggunakan analisis rasio kemandirian, rasio efektivitas, rasio efisiensi, rasio keserasian, dan rasio pertumbuhan. Jenis penelitian dalam penelitian ini adalah penelitian berbentuk deskriptif kuantitatif. Data yang digunakan dalam penelitian ini adalah data sekunder berupa Laporan Keuangan Pemerintah Provinsi DKI Jakarta tahun 2019-2020 yang diperoleh dengan menggunakan teknik dokumentasi. Metode analisis data menggunakan analisis rasio keuangan. Hasil penelitian ini menunjukkan bahwa tingkat kemandirian Pemerintah Provinsi DKI Jakarta sebelum dan selama pandemi covid-19 sudah sangat mandiri dengan pola delegatif. Namun pengelolaan Pendapatan Asli Daerah belum efektif tetapi sudah efisien. Penggunaan dana sudah cukup berimbang dengan mengutamakan belanja daerah. Selain itu Provinsi DKI Jakarta telah mampu mempertahankan pencapaian yang diperoleh pada tahun sebelumnya.
SOSIALISASI PENGGUNAAN GADGET TERHADAP SISWA SDN 06 PASIR GAOK Hidayat, Safrudin; Prabowo, Muhammad Aras; Yuliana, Yuliana; Nursaleh, Rama; Mu’minin, Saeful; Rahmah, Nurbaeti; Hidayat, Muhammad Fajri; Zulva, Indana; Sabila, Sabila; Hidayadi, Taufik; Aryani, Habsyah Fitri
JURNAL PENGABDIAN KEPADA MASYARAKAT Vol. 30 No. 1 (2024): JANUARI-MARET
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jpkm.v30i1.54547

Abstract

Gadget merupakan suatu perangkat elektronik yang memiliki banyak fungsi dan manfaat, namun Penggunaan gadget yang berlebihan dapat memberikan dampak dan pengaruh buruk bagi anak-anak baik secara fisik maupun mental. Dampak dan pengaruh yang ditimbulkan dapat berupa dampak positif maupun negatif terhadap perkembangan anak. Oleh karena itu pembatasan penggunaan gadget dalam aktifitas yang positif seperti lebih mendekatkan diri kepada Tuhan dan bermain permainan tradisional diluar rumah. Kehadiran Program pengambian masyarakat ini maka kesimpulan yang dapat diambil dari kegiatan ini diantaranya sebagai berikut diantaranya Kegiatan pengabdian kepada masyarakat mengenai œDampak penggunaan gadget pada anak-anak, mendapatkan respon yang antusias dan baik dari para anak-anak sekolah SDN 06 Pasir Gaok yang ada di tempat kami melaksanakan kegiatan kami. Kemudian kegiatan pengabdian kepada masyarakat mengenai œDampak penggunaan Gadget pada anak-anak ini yang kami lakukan di Gedung SDN 06 Pasir Gaok, telah terlaksana dengan baik dan dengan adanya kegiatan ini kami sebagai mahasiswa mendapatkan banyak pengalaman baru.
Pengaruh Size, Leverage, Profitability, Fixed Asset Intensity, Capital Intensity Ratio, Dan Corporate Governance Terhadap Manajemen Pajak (Perusahaan Sektor Properties Dan Real Estate Di Bursa Efek Indonesia Periode 2018-2021) Aryani, Habsyah Fitri
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol. 3 No. 2 (2023): Mizania:Jurnal Ekonomi dan Akuntansi
Publisher : Economics and Business Faculty UNUSIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v3i2.739

Abstract

Sistem self assessment pada pemungutan pajak di Indonesia memberikan wewenang penetapan besaran nilai beban pajak ada pada wajib pajak salah satunya wajib pajak badan perusahaan. Manajemen pajak umumnya menjadi pilihan bagi perusahaan guna mengontrol beban pajak tanpa melakukan penggelapan pajak. Penelitian ini untuk membuktikan Pengaruh Size, Leverage, Profitability, Fixed Asset Intensity, Capital Intensity Ratio, dan Corporate Governance terhadap Manajemen Pajak pada sektor Properti dan Real Estate dengan periode penelitian tahun 2018-2021. Metode analisis yang digunakan pada penelitian ini adalah analisis regresi linear berganda dengan pemilihan sampel menggunakan metode purposive sampling. Berdasar hasil analisis diketahui variabel size, leverage, komisaris independen dan komite audit tidak berpengaruh terhadap manajemen pajak, sedangkan profitability, fixed asset intensity, dan capital intensity ratio berpengaruh terhadap manajemen pajak. Hasil uji koefisien determinasi menunjukkan pengaruh size, leverage, profitability, fixed asset intensity, capital intensity ratio, komisaris independen, dan komite audit dapat mempengaruhi manajemen pajak sebesar 51.4% dan sisanya dipengaruhi oleh variabel lain yang tidak terdapat dalam penelitian ini.
THE EFFECT OF FINANCIAL RATIOS AND SHARE OWNERSHIP ON PROFITABILITY IN INDONESIA BANKING INDUSTRY Zakiyatun, Amita; Khomsatun, Siti; Ersyafdi, Ilham Ramadhan; Ulfa, Fitria; Prabowo, Muhammad Aras; Aryani, Habsyah Fitri; Fauziyyah, Nurul
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 13, No 1 (2024): April
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/equili.v13i1.1960

Abstract

AbstractThe purpose of this study was to analyze and examine the effect of financial ratios and share ownership on profitability of banking industry in Indonesia. The financial ratios variables in this study are Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Operating Expenses Operating Income (BOPO), Non Performing Loan (NPL), Net Interest Margin (NIM). While the share ownership is proxied by managerial ownership, institutional ownership, and public ownership. The dependent variable is profitability measured by Return on Asset (ROA). The type of research used is quantitative which is causal associative, then uses panel data regression analysis techniques. The population used in this study is conventional banking registered with the Financial Services Authority, and there are 36 banks that meet the sampling criteria from 2018-2022. The results showed that LDR, NIM and institutional ownership had a positive effect on profitability. The next result showed that BOPO, CAR, and NPL had a negative effect on profitability. While, managerial ownership and public ownership have no influence on banking profitability. The findings indicates that financial ratios are still powerful to influence the profitability of banking. Institutional ownership has some expert that could advice to the bank how to increase the profitability. Keywords: Banking Financial Ratios, Profitability, Share Ownership AbstrakTujuan dari penelitian ini adalah untuk menganalisis dan menguji pengaruh rasio keuangan dan kepemilikan saham terhadap profitabilitas industri perbankan di Indonesia. Variabel rasio keuangan dalam penelitian ini adalah Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Biaya Operasional Pendapatan Operasional (BOPO), Non Performing Loan (NPL), Net Interest Margin (NIM). Sedangkan kepemilikan saham diproksikan dengan kepemilikan manajerial, kepemilikan institusional, dan kepemilikan publik. Variabel dependennya adalah profitabilitas yang diukur dengan Return on Asset (ROA). Jenis penelitian yang digunakan adalah kuantitatif yang bersifat asosiatif kausal, kemudian menggunakan teknik analisis regresi data panel. Populasi yang digunakan dalam penelitian ini adalah perbankan konvensional yang terdaftar di Otoritas Jasa Keuangan, dan terdapat 36 bank yang memenuhi kriteria pengambilan sampel dari tahun 2018-2022. Hasil penelitian menunjukkan bahwa LDR, NIM dan kepemilikan institusional berpengaruh positif terhadap profitabilitas. Hasil selanjutnya menunjukkan bahwa BOPO, CAR, dan NPL berpengaruh negatif terhadap profitabilitas. Sementara itu, kepemilikan manajerial dan kepemilikan publik tidak memiliki pengaruh terhadap profitabilitas perbankan. Temuan ini mengindikasikan bahwa rasio keuangan masih kuat untuk mempengaruhi profitabilitas perbankan. Kepemilikan institusional memiliki beberapa ahli yang dapat memberikan saran kepada bank untuk meningkatkan profitabilitas. Kata kunci: Rasio Keuangan Perbankan, Profitabilitas, Kepemilikan Saham
ANALISIS INTEGRASI ANTARA BUDAYA ORGANISASI DAN NILAI ISLAM DALAM MEMINIMALKAN FRAUD KETIKA CORPORATE GOVERNANCE LEMAH STUDI KASUS PT BPRS XYZ Munir, Ahmad Misbakhul; Prabowo, Muhammad Aras; Khomsatun, Siti; Ahmadi, Lusiana Putri; Aryani, Habsyah Fitri; Hidayadi, Taufik
Jurnal Akuntansi Vol 10, No 1 (2024)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v10i1.2031

Abstract

ABSTRAKPenelitian ini bertujuan untuk memahami bagaimana integrasi dan peran nilai-nilai Islam dan budaya perusahaan pada PT. BPRS XYZ dalam meminimalisir kecurangan. Metode penelitian yang digunakan adalah deskriptif kualitatif yang dilakukan di PT Perbankan Syariah (BPRS XYZ) di Depok, Jawa Barat. Berdasarkan hasil penelitian terlihat jelas bahwa integrasi antara budaya organisasi dan nilai-nilai Islam di PT. BPRS XYZ dalam meminimalisir kecurangan terletak pada budaya organisasi. Kegiatan keagamaan di perusahaan seperti kajian agama, zikir, Maulid Nabi Muhammad SAW, shalat fardlu berjamaah, dan membaca surat Al-Waqi'ah merupakan beberapa faktor dalam mewujudkan tata kelola perusahaan dan mencegah terjadinya kecurangan. Kegiatan ini dilakukan secara terus menerus setiap harinya sehingga berdampak pada tumbuhnya nilai-nilai Islami dalam diri setiap pegawai. Nilai-nilai Islam tertanam kuat sejalan dengan keyakinan yang dianutnya. Nilai-nilai Islam ini dapat melindungi diri dari melakukan tindakan curang ketika tata kelola perusahaan lemah.Kata Kunci: Nilai-Nilai Islam; Tata kelola perusahaan; Tipuan.ABSTRACTThis research aims to understand how the integration and role of Islamic values and corporate culture at PT. BPRS XYZ in minimizing fraud. The research method used was descriptive-qualitative, which was carried out at PT Sharia Banking (BPRS XYZ) in Depok, West Java. Based on the research results, it is clear that the integration between organizational culture and Islamic values at PT. BPRS XYZ in minimizing fraud lies in organizational culture. Religious activities in companies, such as religious studies, remembrance of God, the birthday of the Prophet Muhammad SAW, fardlu prayers in congregation, and reading the Al-Waqi'ah letter, are some of the factors in realizing corporate governance and preventing fraud. This activity is carried out continuously every day, which has an impact on the growth of Islamic values in every employee. Islamic values are firmly embedded in line with the beliefs he adheres to. These Islamic values can protect oneself from committing fraudulent acts when corporate governance is weak.Keywords: Islamic Values; Corporate Governance; Fraud.
PENGARUH GOOD CORPORATE GOVERNANCE, KARAKTERISTIK PERUSAHAAN DAN INTENSITAS AKTIVA TERHADAP PENGHINDARAN PAJAK Ahmadi, Lusiana Putri; Saputri, Anjeli; Ersyafdi, Ilham Ramadhan; Khomsatun, Siti; Aryani, Habsyah Fitri
Jurnal Akuntansi Vol 10, No 1 (2024)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v10i1.2023

Abstract

ABSTRAKPenelitian ini disusun dengan tujuan untuk menganalisis dan menguji pengaruh Good Corporate Governance Karakteristik Perusahaan dan Intensitas Aktiva terhadap Penghindaraan Pajak. Variabel yang digunakan pada penelitian ini yaitu dewan komisaris, komisaris independen, dewan direksi, ukuran perusahaan, kepemilikan institusional, pertumbuhan penjualan, intensitas aset tetap, dan intensitas persediaan. Jenis penelitian yang digunakan adalah kuantitatif yang bersifat asosiatif kausal kemudian menggunakan teknik analisis regresi linier berganda. Populasi yang digunakan pada penelitian ini adalah 38 perusahaan sektor property dan real estate yang terdaftar di Bursa  Efek Indonesia dan terdapat 24 perusahaan yang memenuhi kriteria pengambilan sampel.Hasil penelitian menunjukkan variabel komisaris independen, kepemilikan institusional, intensitas aset tetap dan intensitas persediaan berpengaruh positif terhadap penghindaran pajak. Sedangkan dewan komisaris, dewan direksi ukuran perusahaan, pertumbuhan penjualan, tidak memiliki pengaruh terhadap penghindaran pajak.Kata Kunci : Dewan komisaris, komisaris independen, dewan direksi, ukuran perusahaanABSTRACTThis research was prepared with the aim of analyzing and testing the influence of Good Corporate Governance, Company Characteristics and Asset Intensity on Tax Avoidance. The variables used in this research are board of commissioners, independent commissioners, board of directors, company size, institutional ownership, sales growth, fixed asset intensity, and inventory intensity. The type of research used is quantitative, causal associative in nature and then uses multiple linear regression analysis techniques. The population used in this research is 38 property and real estate sector companies listed on the Indonesia Stock Exchange and there are 24 companies that meet the sampling criteria. The research results show that the variables of independent commissioner, institutional ownership, fixed asset intensity and inventory intensity have a positive effect on avoidance. tax. Meanwhile, the board of commissioners, board of directors, company size, sales growth have no influence on tax avoidance.Keywords: Board of commissioners, independent commissioners, board of directors, company size
Menumbuhkan Nilai-Nilai Pendidikan Agama Islam dengan Program Pemberdayaan MDT (Madrasah Diniyyah Taklimiyyah) Di Desa Candali Prabowo, Muhammad Aras; Hululudin, Hululudin; Alamsyah, Arif; Ikhwana, Fariha; Allaudza’i, Hanif; Hidayani, Hidayani; Aryani, Habsyah Fitri
Jurnal ABDINUS : Jurnal Pengabdian Nusantara Vol 8 No 1 (2024): Volume 8 Nomor 1 Tahun 2024
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/ja.v8i1.19165

Abstract

This activity aims to improve the quality of Madrasah Diniyah Taklimiyyah (MDT) through empowerment carried out by the Community Service (Pengmas) team at the Indonesian Nahdlatul Ulama University (Unusia). MDT Empowerment is one of the Unaged Community Service programs in 2022. Madrasah Diniyah Taklimiyyah informs the Muslim community about the existence of religious education. In its growth it leads to reform of religious education itself. Madrasah Diniyyah as non-formal education is recognized by the government as stated in Government Regulation No. 55 of 2007 concerning Religion and Religious Education, which is an indication of the government's desire to collaborate with the community in developing religious education. This opens up a wider path for the development and strengthening of religious education carried out by the community through various programs of affirmation, convenience and various supports and assistance. Madrasah Diniyah is one of the characteristics of Islamic religious education which has experienced significant momentum since its inception.
Self Efficacy Teknologi Mahasiswa Akuntansi : Ditinjau dari Minat dan Tingkat Kecemasan terhadap Komputer Habsyah Fitri Aryani; Mariska Nur Hanifah; Sintia Nur Afifah; Muhammad Aras Prabowo
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol. 5 No. 2 (2025): Mizania: Jurnal Ekonomi dan Akuntansi
Publisher : Economics and Business Faculty UNUSIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v5i2.1832

Abstract

This study aims to analyze the effects of students’ interest and computer anxiety on students’ self efficacy in using the Accurate accounting application. The study is motivated by the growing importance of accounting technology competence in the digital era, where students’ confidence in using accounting software is influenced by psychological factors. The scope of this research is explicitly limited to accounting students who have used the Accurate application in academic coursework, focusing on three main variables: students’ interest, computer anxiety, and self efficacy. A quantitative associative approach was employed, with data collected through questionnaires distributed to accounting students. The data were analyzed using multiple linear regression with the assistance of SPSS. The results indicate that students’ interest has a positive but insignificant effect on self-efficacy (p = 0.242), while computer anxiety has a positive and significant effect on self-efficacy (p = 0.024). Simultaneously, both variables influence self efficacy; however, their explanatory power is relatively low (Adjusted R² = 0.098). These findings suggest that students self efficacy in using the Accurate application is more strongly influenced by their level of computer anxiety than by learning interest alone. Therefore, learning strategies aimed at reducing computer anxiety such as hands on training, intensive guidance, and a supportive learning environment are essential to enhance students self efficacy in accounting technology utilization.  
Co-Authors Abdul Qodir Adista Ika Pramesti Adrinoviarini, Adrinoviarini Ahmadi, Lusiana Putri Ahsanul Minan Alamsyah, Arif Allaudza’i, Hanif Aloys Budi Purnomo Asiroch Yulia Agustina Asna Lutfa Assyifa, Mutiya Nur Baeby Aulia Frisca Yanti Devi Nurmah Wani Emilia Rachmi Muntaha Erfandi AM Ersyafdi, Ilham Ramadhan Farid F. Saenong Fauzan Hasim Fauziyyah, Nurul Fira Mubayyinah Handy Fernandy Hanipa, Siti Danila Hidayani, Hidayani Hidayat, Muhammad Fajri Hidayat, Safrudin Hululudin, Hululudin Ikhwana, Fariha Ilham Ramadhan Ersyafdi Jaka Isgiyarta Kafka Nafisah Maulidiyah Khomsatun, Siti khusnul khotimah Mariska Nur Hanifah Mu’minin, Saeful Muhammad Aras Prabowo Munir, Ahmad Misbakhul Mu’minin, Saeful Noviyanti Noviyanti Nur Arfiyah Febriani Nurhidayat, Samsul Nursaleh, Rama Nurul Fauziyyah Pramesti, Adista Ika Rahmah, Nurbaeti Ruli Bestari Ruli Bestari Sabila, Sabila Saputri, Anjeli Shabrina Munthazah Sintia Nur Afifah Siti Nur Hanifa Siti Nur Hanifa Taufik Hidayadi Ulfa, Fitria Ulfah, Fitriah Umam, Fuadul Vita Febria Mutia Zein Yasik, Fatkhu Yuliana Yuliana Zakiyatun, Amita Zulva, Indana