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All Journal Jurnal Reviu Akuntansi dan Keuangan Wahana Riset Akuntansi EL-MUHASABA Journal of Applied Finance & Accounting Juara: Jurnal Riset Akuntansi Jurnal Akuntansi Multiparadigma TEMA (Jurnal Tera Ilmu Akuntansi) The International Journal of Accounting and Business Society JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Journal of Accounting and Investment BAKI (Berkala Akuntansi dan Keuangan Indonesia) Riset Akuntansi dan Keuangan Indonesia Akuisisi : Jurnal Akuntansi Jurnal Kajian Akuntansi Jati: Jurnal Akuntansi Terapan Indonesia Kompartemen : Jurnal Ilmiah Akuntansi JEM17: Jurnal Ekonomi Manajemen Journal of Humanities and Social Studies Jurnal Aplikasi Akuntansi AKURASI: Jurnal Riset Akuntansi dan Keuangan Akuntansi : Jurnal Akuntansi Integratif JASF (Journal of Accounting and Strategic Finance) Al-Kharaj: Journal of Islamic Economic and Business Ilomata International Journal of Management Jurnal Akademi Akuntansi (JAA) Jurnal Inovasi Ekonomi Journal of Economic, Public, and Accounting (JEPA) Jurnal Akuntansi dan Keuangan Muhammadiyah Riau Accounting and Business Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Ilomata International Journal of Management Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) International Journal of Engagement and Empowerment (IJE2) Akuntansi dan Teknologi Informasi Jurnal Akuntansi dan Keuangan (JAK) Akuntansi Bisnis & Manajemen (ABM) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Share: Jurnal Ekonomi dan Keuangan Islam Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Journal of Accounting and Finance Management (JAFM) Jurnal Magister Akuntansi Trisakti Jurnal Akuntansi Manado (JAIM) Enrichment: Journal of Multidisciplinary Research and Development IPSAR (International Public Sector Accounting Review) Kajian Akuntansi IIJSE Riset Akuntansi dan Keuangan Indonesia Journal Of Economic Sciences (Ekuisci) Akurasi E-Jurnal Akuntansi
Driana Leniwati
Universitas Muhammadiyah Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

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Determinant of earnings management practices in manufacturing companies Mulia, Firnanda Kasih; Leniwati, Driana; Wicaksono, Agung Prasetyo Nugroho
Journal of Accounting and Investment Vol 25, No 1: January 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i1.19503

Abstract

Research aims: This study aims to examine the effect of audit committees, independent commissioners, and the presence of women on boards, such as the chief executive officer and chief financial officer, on earnings management practices.Design/Methodology/Approach: This research used a quantitative method with a final panel data sample of 25 companies in the manufacturing sector for three years from 2020 to 2022. Hypothesis testing employed the regression model with the Common Effect Model (CEM) test. Sampling was conducted using secondary data on the Indonesia Stock Exchange (IDX) and each company's website.Research findings: The results of the study demonstrated that independent commissioners, independent audit committees, audit committee expertise, audit committee activities, and audit committee size yielded a significant effect on earnings management practices, while female CEOs and female CFOs had no significant impact on earnings management practices.Theoretical contribution/Originality: This research develops a theory that previously did not exist; in this research, the authors used asymmetric information theory to test the independent and dependent variables. Additional variables by suggestions in previous research are provided; therefore, it is hoped that this can strengthen the results of prior research. Practitioner/Policy implication: The practical implication of this research is that the existence of an independent audit committee with a positive influence on earnings management can improve the company's financial performance, make it easier for managers or internal company parties to make better decisions in the future, and meet performance targets set by other parties, such as investors and creditors. Profit management can also be used to obtain tax benefits. During the previous pandemic, the government implemented tax compensation for taxpayers who met the criteria.
MAPALUS ACTIVITY-BASED REVENUE MANAGEMENT ANALYSIS FOR SUSTAINABLE GOVERNANCE Mardjun, Joya Thasya Ikrimah; leniwati, Driana; Wahyuni, Endang Dwi; Mawardi, Fahmi Dwi
IPSAR (International Public Sector Accounting Review) Vol. 2 No. 2 (2024): IPSAR
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/ipsar.v2i2.2909

Abstract

This study focuses on the integration of revenue management and cultural values in Mapalus activities, specifically in managing income obtained from farmers' dues in the Manado region. The study aims to explore the blend of cultural values and income management in Mapalus activities, identify advantages and disadvantages, and develop strategies to maintain transparency, accuracy, and fairness in fund allocation. The interpretive paradigm with a qualitative approach is employed, using a case study research design. Primary data from interviews with key stakeholders and secondary data from accounting reports are utilized. The research highlights the importance of cultural values in revenue management and how they influence decision-making processes. It also emphasizes the role of accounting in maintaining transparency and accuracy in managing funds raised from activities like collecting dues. The findings contribute to a deeper understanding of the unique accounting practices that reflect the values and culture of the Mapalus community.
ANALISI PERLAKUAN AKUNTANSI ASET BIOLOGIS PADA BUDIDAYA PERIKANAN BERDASARKAN PSAK 69 (STUDI KASUS UMKM SEMAR FISH) Yuaninda, Naila Putri; Leniwati, Driana; Juanda, Ahmad; Jati, Ahmad Waluya; Setyawan, Setu; Affan, Muhammad Wildan
Journal of Economic, Public, and Accounting (JEPA) Vol 7 No No 1 (2024): Volume 7 Nomor 1 Oktober 2024
Publisher : Universitas Sulawesi Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31605/jepa.v7iNo 1.4136

Abstract

Penelitian ini bertujuan untuk mengetahui pengolahan aset hayati pada Ikan Semar berdasarkan PSAK-69. Penelitian ini menggunakan paradigma interpretatif menggunakan studi kualitatif. Proses Analisis dilakukan berdasarkan kesesuaian mengenai pengakuan, pengukuran, dan pelaporan aset hayati. Penelitian ini menggunakan sumber data primer berupa wawancara dengan pemilik usaha dan karyawannya serta data sekunder berupa dokumentasi yang diperoleh dari catatan aset, jumlah total aset dan dokumen laporan keuangan pada tahun sebelumnya. Ada beberapa temuan setelah melakukan analisis, yaitu Semar Fish mengukur aset biologis berdasarkan harga perolehan yang ditambahkan ke biaya yang dikeluarkan selama proses budidaya. Kedua, untuk pengungkapan aset hayati, Semar Fish belum melakukan depresiasi dan depresiasi tarif pada ikan lele. Ikan lele yang telah mencapai usia panen hanya dijual berdasarkan harga pasarnya. Ketiga, Semar Fish melakukan pencatatan keuangan secara manual dan hanya mencatat hasil penjualan, biaya pembelian benih, biaya persiapan budidaya, dan alokasi biaya tidak langsung yang melekat pada proses budidaya. Secara garis besar, perusahaan Semar Fish mengakui aset hayati berupa ikan lele yang masih berbentuk bibit sehingga ikan tersebut dapat dipanen dan menghasilkan nilai ekonomis. Pengukuran aset hayati masih belum dilakukan secara rinci karena diukur berdasarkan harga perolehan yang ditambahkan ke biaya yang dikeluarkan selama proses budidaya. Dan untuk keterbukaan aset, masih belum diungkapkan menurut PSAK 69 karena hanya melakukan pembukuan manual dan hanya mencatat biaya yang dikeluarkan selama proses pemeliharaan dan hasil penjualan ikan lele, namun belum melakukan penyusutan ikan lele yang telah dipanen.
Analisis Penerapan Green Accounting dalam Pengelolaan Limbah Jauhari, Irmawati; Leniwati, Driana; Prasetyo, Adi; Juanda, Ahmad; Haryanti, Agustin Dwi
TEMA Vol. 25 No. 2 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tema.25.2.105-116

Abstract

Environmental problems in Indonesia are increasingly pressing, including pollution caused by human activities. In addition to serving to meet animal needs, the livestock sector is also one of the largest contributors to organic waste, so it has an important role in environmental conservation. Livestock waste that is not managed properly can pollute the environment. This study aims to analyze the application of the green accounting concept in managing waste produced on the farm. The design of this study uses a case study with a descriptive qualitative method, and data collection is carried out through primary and secondary data through non-participant observation, in-depth interviews, and documentation. The location of this study is at the CV Mandiri Berjamaah chicken farm located in Gerung Selatan Village, Gerung District, West Lombok. The results and discussion of this study indicate that the CV Mandiri Berjamaah farm has implemented green accounting well in its waste management. The farm uses a closed-house system to minimize environmental pollution and processes waste from livestock into organic fertilizer, which is then sold to the community as plant fertilizer.   Abstrak Masalah lingkungan di Indonesia semakin mendesak, salah satunya adalah pencemaran yang disebabkan oleh aktivitas manusia. Selain berfungsi untuk memenuhi kebutuhan hewani, sektor peternakan juga merupakan salah satu penyumbang limbah organik terbesar, sehingga memiliki peran penting dalam pelestarian lingkungan. Limbah peternakan yang tidak dikelola dengan baik dapat mencemari lingkungan. Penelitian ini bertujuan untuk menganalisis penerapan konsep green accounting dalam pengelolaan limbah yang dihasilkan di peternakan tersebut. Desain penelitian ini menggunakan studi kasus dengan metode kualitatif deskriptif, dan pengumpulan data dilakukan dengan data primer dan sekunder melalui observasi non-partisipan, wawancara mendalam, serta dokumentasi. Lokasi penelitian ini berada di peternakan ayam CV Mandiri Berjamaah yang terletak di Kelurahan Gerung Selatan, Kecamatan Gerung, Lombok Barat. Hasil dan pembahasan penelitian ini menunjukkan bahwa peternakan CV Mandiri Berjamaah telah menerapkan green accounting dengan baik dalam pengelolaan limbahnya. Peternakan tersebut menggunakan sistem kandang tertutup atau closed house untuk meminimalkan pencemaran lingkungan dan mengolah limbah dari hewan ternak menjadi pupuk organik, yang kemudian dijual kepada masyarakat sebagai pupuk tanaman.
KARAKTERISTIK KUALITATIF INFORMASI AKUNTANSI MANAJEMEN BERDASARKAN MAQASHID SYARIAH DAN LOKALITAS JAWA Sonhaji, Sonhaji; Mauludin, Hanif; Tumirin, Tumirin; Leniwati, Driana; Djuharni, Darti; Haryadi, Bambang
Jurnal Akuntansi Multiparadigma Vol 15, No 3 (2024): Jurnal Akuntansi Multiparadigma (Desember 2024 - April 2025)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2024.15.3.40

Abstract

Abstrak – Karakteristik Kualitatif Informasi Akuntansi Manajemen Berdasarkan Maqashid Syariah dan Lokalitas JawaTujuan Utama – Penelitian ini bertujuan membangun karakteristik kualitatif informasi akuntansi manajemen berbasis maqashid syariah dan kearifan lokal Jawa.Metode – Penelitian ini menggunakan metode reflektif dan tabel silang untuk mengidentifikasi nilai dan makna. Informan dalam penelitian ini adalah beberapa pelaku bisnis, akademisi, dan budayawan Jawa.Temuan Utama – Penelitian ini menemukan nilai dan makna maqashid syariah dan kearifan lokal Jawa. Nilai tersebut terinternalisasi pada setiap elemen karakteristik kualitatif informasi akuntansi manajemen. Nilai ini juga merupakan penjelas dan arah setiap elemen karakteristik kualitatif akuntansi.Implikasi Teori dan Kebijakan – Penelitian ini menciptakan metode dan teknik akuntansi manajemen guna penyajian informasi dengan harmonisasi nilai maqashid syariah dan kearifan lokal Jawa. Konsep ini dapat mengarahkan organisasi untuk beroperasi secara keberlanjutan.Kebaruan Penelitian – Penelitian ini membangun karakteristik kualitatif informasi akuntansi manajemen berbasis maqashid syariah dan kearifan lokal Jawa. Abstract – Management Accounting Information Qualitative Characteristics based on Maqashid Syariah and Javanese LocalitiesMain Purpose – This study aims to develop qualitative characteristics of management accounting information based on maqashid sharia and Javanese local wisdom.Method – This study uses reflective and cross-tabulation methods to identify values and meanings. The informants include several businesspeople, academics, and Javanese cultural figures.Main Findings – This study finds that the values and meanings of maqashid sharia and Javanese local wisdom are internalised in each element of the qualitative characteristics of management accounting information. These values also explain and direct each element of the qualitative characteristics of accounting.Theoretical and Practical Implications – This study creates management accounting methods and techniques for presenting information in harmony with the values of maqashid sharia and Javanese local wisdom. This concept can guide organisations to operate sustainably.Novelty – This study explores the qualitative characteristics of management accounting information, drawing on maqashid sharia and Javanese local wisdom.
ANALYSIS OF OPPORTUNITIES AND CHALLENGES IN IMPLEMENTING CARBON TAX POLICY IN INDONESIA WITHIN THE TRIPLE BOTTOM LINE FRAMEWORK udin , Bahrul Ulum; Leniwati, Driana; Jati, Ahmad Waluya; syam, Dhaniel; Wahyuni, Endang Dwi; Haryanti, Agustin Dwi
Kajian Akuntansi Vol. 25 No. 2 (2024): September 2024
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v25i2.4784

Abstract

This research aims to analyze the opportunities and challenges in implementing carbon tax policies and assess public acceptance of these policies. It uses a descriptive qualitative approach, conducting interviews with five informants, including tax officials, tax academics/practitioners, company representatives, and the general public, from February to March 2024. The findings indicate that implementing carbon tax policies could increase government tax revenue, shift societal and business behavior toward lower carbon emissions, promote the transition to eco-friendly energy and technologies, and potentially reduce carbon emissions. However, challenges include rising prices of goods and services, decreased.   Keywords     : Carbon Tax Policy, Challenges, Opportunities
Cost Efficiency Analysis To Maintain The Sustainability of Tobacco Farming in Grujugan Village, Bondowoso Regency Atikah, Siti; Juanda, Ahmad; Leniwati, Driana
Riset Akuntansi dan Keuangan Indonesia Vol. 9 No. 3 (2024): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v9i3.6754

Abstract

This study aims to analyze cost efficiency in tobacco farming in Grujugan Village, Bondowoso Regency, and identify the factors influencing the sustainability of such farming practices. The methodology includes direct observation and interviews with experienced tobacco farmers. The results of the analysis indicate that cost efficiency is a key factor in enhancing profitability and sustainability in tobacco farming. Cost reduction can be achieved through the selection of superior varieties, the implementation of modern technology, and efficient resource management. Additionally, the importance of training for farmers in sustainable agricultural practices is identified as a strategic step to improve productivity. Despite facing climatic challenges, such as extreme dry seasons, the combination of these approaches can help tobacco farmers in Grujugan Village maintain and improve their farming outcomes, while also ensuring local economic sustainability.
MINDFULNESS BASED-ASSET IN ACCOUNTING: INTERDISCIPLINARY PERSPECTIVE leniwati, Driana; Wahyuni, Endang Dwi
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 2 (2022) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i2.18099

Abstract

This study aims to construct the concept of assets using a revisedhedonic treadmill theory approach. By using postmodernism paradigm with constructionism approach in case study design, this research tries to integrate concept of asset in accounting with hedonic treadmill theory to construct a new concept of asset. Empirical data obtained through in-depth interviews with 21 bank employees with various grade positions and working period which were grouped into Assistant (ASST), Assistant Manager (AMGR), Manager (MGR), Assistant Vice President (AVP), and Vice President (VP) in Indonesia. The data were analyzed using the framework of a revised-hedonic treadmill premises as an analytical tool. The result of this research is a mindfulness concept of asset which includes asset as want, asset as need, and asset as blessing. The variation meaning of assets are formed due to events, experiences, or incident both physically and spiritually which ultimately make humans adapt to form self-awareness. They contemplate and finally make their own choices of happiness. At that point, humans are truly at a turning point without going through the assessment of mind. Only a sense of divinity on their heart. Because basically having assets is a mandate entrusted by God to humans so that assets are not the ultimate goal of the pursuit of happiness, but having sufficient and blessings asset will bring people to a sense of peace and gratitude. In essence, humans will seek happiness towards the meaning of life. The mindfulness concept of asset is expected to change the mindset of most people that assets are accumulated not for want but need and blessing. Having sufficient assets are a way to achieve God’s blessing and bring humans to the meaning of life that leads to true happiness.
Analisis Dana Desa Terhadap Internalisasi Budaya Jawa "Sedekah Bumi" di Desa. Mrutuk, Tuban Rahayu, Mellysia Dwi; Leniwati, Driana; Juanda, Ahmad; Haryanti, Agustin Dwi
Wahana Riset Akuntansi Vol 13, No 1 (2025)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v13i1.130691

Abstract

Tujuan – Tujuan penelitian ini adalah untuk menganalisis dana desa terhadap internalisasi budaya Jawa “Sedekah Bumi” di Desa Mrutuk, Tuban, serta menganalisis mengelola dana desa yang dikeluarkan untuk biaya acara tersebutMetode – Dengan memakai paradigma interpretatif, penelitian ini mencoba menafsirkan dana menggunakan desain penelitian studi kasus dengan pendekatan kualitatif dan dengan pendekatan etnografi. Data diperoleh melalui wawancara mendalam dengan perangkat desa dan RT yang menjadi informan kunci. Metode yang digunakan adalah teknik snowballing dengan memperbanyak informan. Hasil wawancara dikelompokkan dan dilakukan reduksi data sebelum dianalisis dan ditarik kesimpulan atau verifikasi. Triangulasi juga dilakukan dengan teknik pertanyaan berbeda yang diajukan untuk memastikan keabsahan data kepada masyarakat sekitar sebagai informan tambahan dan yakin bahwa data yang diperoleh valid.Hasil – Dana dimaknai menjadi 3 (tiga) makna, yaitu dana sebagai suatu kas/modal, dana sebagai hubungan kekeluargaan dan kepercayaan, dan dana sebagai entitas anggaran. Pengkodean data empiris menggunakan wawancara mendalam kepada informanOriginalitas –  Penelitian ini berfokus pada pengelolaan dana desa terkait dengan nilai budaya Jawa. nilai-nilai budaya Jawa dekat dengan akuntansi biaya. Akuntansi biaya merupakan proses penghitungan nilai persediaan pada neraca dan nilai harga [okok penjualan (HPP) yang dicatat pada pendapatan. Pernyataan laporan kerugian, yang merupakan informasi bagi perusahaan.Keterbatasan/Implikasi – Ruang lingkup penelitian masih sedikit. Penelitian ini diinginkan bisa memberikan kontribusi terhadap teori akuntansi yang ada dalam pengelolaan dana desa. Selain itu, dapat memberikan kontribusi kepada desa atau daerah yang memiliki beragam tradisi untuk memberikan saran dalam mengelola dana yang telah ditetapkan.
Fleksibilitas Transparansi dan Akuntabilitas dalam Menghindari Penipuan dengan Pendekatan Akuntansi Forensik: Blawi Lamongan Wijaya, Almaira Oktavia; Leniwati, Driana; Wahyuni, Endang Dwi; Astuti, Sri Wibawani Wahyuning; Affan, Muhammad Wildan
Jurnal Ekonomi Akuntansi dan Manajemen Vol. 23 No. 2 (2024)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v23i2.52377

Abstract

This research aims to find out how a village can flexibly account for its village funds in a transparent manner to minimize acts of fraud by using a forensic accounting approach considering the increasing number of cases related to these acts. Data collection was carried out through in-depth interviews with village officials who were key informants. The method used was snowballing with additional informants. The resulting interview will then be concluded or summarized. Then a triangulation technique was carried out by conducting interviews and checking validity by viewing or observing existing websites so that the data obtained was valid. Based on the results found in the research, it can be concluded that accountability of village funds is needed to minimize this situation, but there are still several factors that make this an opportunity, such as a person's lack of trust in existing temptations and the demands of the people around him who ask him to produce more money. Keywords: Accountability, Forensic Accounting, Flexibility, Fraud
Co-Authors Adi Maulana, Bimo Adi Prasetyo Agung Muhammadiyah Prasetyo N.W Agung Prasetyo NW Agustin Dwi Haryanti Ahmad Juanda Ahmad Waluya Jati Aisyah, Aliya Nur Alan Januar Ahmed Annida Utami Putri Aviani Widyastuti Aviani Widyastuti Az Zahrah, Ulfah Syu'latul Az Zahrah, Ulfah Syu’latul Bambang Haryadi Catrin, Caterina Aruli Iskandar Darti Djuharni Deviandini, Ellisa Dhaniel Syam Dinar Ary Kartikasari Dita Suci Permatasari Drammeh, Lamin K Dwi Nur Fitriah Dwi Wahyuni, Endang Eko Ganis Sukoharsono Eko Setiawan Endang Dwi Wahyuni Endang Dwi Wahyuni Endang Dwi Wahyuni Endang Dwi Wahyuni Erna Retno Rahadjeng Fahmi Dwi Mawardi Farah Fauziah Fatchullah Reza Siswanto fauzi, muchlis Firmansyah Firmansyah Firmansyah Firnanda Kasih Mulia Fitriani, Nopita Hago, Afdholifah Ainunia Hamdani, Helmi Difa Hanif Mauludin Hayati, Risalatul Hosnan, Ali Husna Bahakhiri Ihyaul Ulum Imagoro, Stevanus Dewangga Giovani Vernon Indahyani, Wiwit Siska Jannah, Fitriyahtul Jauhari, Irmawati Juanda, Achmad Juanda, Ahamd Juwita Nur Radeana Khaqimah, Millatul Lilik Purwanti Mardjun, Joya Thasya Ikrimah Masiyah Kholmi Maulida, Dewi Nur Merlina Maulida Mudrifah, Mudrifah Muhammad Muhammad Muhammad Wildan Affan Mulia, Firnanda Kasih Nazaruddin Malik Neyla Salsabila Novitasari Agus Saputri Pamungkas, Wisnu Parwati, Khofifah Indah Permata, Rr Fatmasari Muliawati Pradio Rachmad Brilyan Pua Uda, Atikah Indawati Rahayu, Mellysia Dwi Riko Agus Pramono Riska Harventy Sagina, Debby Mutiara Setu Setyawan Sholana, Rafli Sindy, Winni Siti Atikah Siti Rohani Sonhaji Sonhaji Sri Wahjuni Latifah Sri Wahyuni Sukma, Vega Melati Syamsiyah, Khoirun Nisa' Tri Wahyu Oktavendi Tri Wahyu Oktavendi Tumirin udin , Bahrul Ulum Wardani, Isma Wiasti, Ika Wicaksono, Agung Prasetyo Nugroho Widiarto, Rikha Wiharta Dewananda Wijaya, Almaira Oktavia Yeney Widya Prihatiningtias Yuaninda, Naila Putri