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Peran Green Product Innovation Dalam Memediasi Pengaruh Corporate Social Responsibility Terhadap Kinerja Bisnis Industri Kreatif: The Role of Green Product Innovation in Mediating the Effect of Corporate Social Responsibility on the Business Performance of Creative Industries Hadiah Fitriyah; Bambang Tjahjadi; Noorlailie Soewarno
Journal of Accounting Science Vol. 4 No. 1 (2020): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v4i1.397

Abstract

This study aims to empirically examine the role of green product innovation in mediating the influence of corporate social responsibility on the business performance of the creative industries of batik. The research approach used is quantitative research. The population is the creative industries of spread the r Sidoarjo and Bangkalan regions. The number of Small and Medium Industries of batik crafts in Sidoarjo and Bangkalan is 98 batik creative industries. The sample in this study were 79 creative industries of batik using the Slovin formula, then the determination and distribution of the sample was based on simple random sampling. The analytical method used in the data processing in this study uses SEM-PLS with the help of SmartPLS software. The results showed that: (1) corporate social responsibility (CSR) influences green product innovation (GPI) with a t value of 5.384 and a Pvalue of 0.000; (2) green product innovation (GPI) influences business performance with a t value of 5.492 and Pvalue of 0.000; (3) green product innovation(GPI) is able to mediate the influence of corporate social responsibility (CSR) business performance (BP) of creative industries with a t value of 3.771 and a Pvalue of 0.000.
Corporate Social Responsibility: Aktualisasi Dan Implementasi Ajaran Tauhid Dalam Menghadapi Era Sustainable Development Goals (SDGS): Corporate Social Responsibility: Actualization and Implementation of Tawhid Teachings in Facing the Era of Sustainable Development Goals (SDGS) Fitriyah, Hadiah
Journal of Accounting Science Vol. 2 No. 1 (2018): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v2i1.1325

Abstract

This research aims to determine the relationship between Corporate Social Responsibility and Islam and how its implementation in small and medium enterprises in Sidoarjo in the era of Sustainable Development Goals (SDGs). The objects of this research are small and medium nterprises, because small-, medium- and large-scale industries must recognize the importance of Corporate Social Responsibility. The implementation of cororate social responsibility is expected to increase value, which is not only profitable, but also society’s sustainability and welfare, parallel with the teachings of Islam, especially in the era of Sustainable Development Goals (SDGs). The research is a qualitative one. The results of this study indicates that small and medium enterpreneurs can implement Corporate Social Responsibility on the basis of the teachings of Tauhid in accordance with the guidance of Al-quran and Hadist even on a small scale for the sustainability and welfare of people autonomously. in the era of Sustainable Development Goals (SDGs)
Decision Support System for Determining the Location of Public Electric Charging Stations (SPLU) with Machine Learning Sriyono; Sarpangga Putri, Fierda Lestari; Fitriyah, Hadiah
Jurnal Sistem Cerdas Vol. 7 No. 2 (2024)
Publisher : APIC

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37396/jsc.v7i2.437

Abstract

Electric vehicles are becoming increasingly popular as an environmentally friendly alternative, but the main challenge is the availability of adequate charging infrastructure. This research aims to develop a decision making system for determining the best public electric vehicle charging station (SPLU) locations utilizing machine learning. The purpose of this research is to find out the process of determining the location of Public Electric Charging Stations (SPLU) using a Machine Learning-based decision making system. This research uses quantitative methods with AHP techniques to determine the criteria weights and machine learning to recommend the best SPLU locations based on spatial data, surveys, and social media. The location recommendations are displayed in the form of an interactive digital map with visualizations of the suitability level to facilitate decision making.
Peran profitabilitas dalam memoderasi pengaruh corporate social responsibility disclosure terhadap nilai perusahaan pada perusahaan sektor good and consumer di BEI tahun 2018-2020 Mutia Hanna Masitha; Hadiah Fitriyah
Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) Vol. 2 No. 7 (2022)
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um066v2i72022p723-733

Abstract

Abstract The capital market has an important role to be able to encourage economic activity, generally for countries that have a market economy system. The motivation behind this examination is to look at and dissect the immediate or directing impact of the job of productivity in directing the impact of Corporate Social Responsibility (CSR) revelation on the worth of organizations in the great and customer area on the Indonesia Stock Exchange for the 2018-2020 period. Quantitative strategies were utilized in this exploration, with the populace being producing organizations in the Good and Consumer area, then according to the criteria from the researcher, the sample was determined so that 17 companies were found during 3 years of observation, namely 51 financial reports, then the use of indicators in this research for CSRI variables using the CSR Index, The profitability variable uses ROA then the firm value variable uses Tobins'Q, then with the help of Smart PLS the data that has been collected is calculated with the results of the hypothesis test assessment found that 1) Firm worth can be impacted by Corporate Social Responsibility (CSR) revelation, 2) , Firm worth which is affected by Corporate Social Responsibility (CSR) disclosure cannot be moderated by Profitability, so for the results of testing the first hypothesis there is acceptance while the second hypothesis is rejected. Abstrak Sekarang ini pasar modal memiliki peran penting untuk dapat mendorong aktivitas ekonomi, umumnya terhadap negara yg memiliki sistem ekonomi pasar. Tujuan dalam riset ini yaitu untuk menguji dan menganalisis pengaruh secara langsung atau moderasi dari peran profitabilitas dalam memoderasi pengaruh Corporate Social Responsibility (CSR) disclosure terhadap nilai perusahaan sektor good and consumer di Bursa Efek Indonesia Periode 2018-2020. Metode secara kuantitatif pada riset ini diggunakan, dengan populasi adalah perusahaan manufaktur sektor Good and Consumer kemudian secara kriteria dari peneliti penetapan sampel sehingga ketemu 17 perusahaan selama 3 tahun pengamatan yakni sejumlah 51 laporan keuangan kemudian penggunaan indikator pada riset ini untuk variabel CSRI menggunakan CSR Index, Variabel proriftabilitas menggunakan ROA kemudian variabel nilai perusahaan menggunakan Tobins’Q, kemudia dengan bantuan Smart PLS data yang sudah terkumpul tersebut dilakukan perhitungan dengan hasil penilaian uji hipotesis ditemukan bahwa 1) Nilai perusahaan dapat dipengaruhi oleh Corporate Social Responsibility (CSR) disclosure, 2) ,Nilai perusahaan yang dipengaruhi oleh Corporate Social Responsibility (CSR) disclosure tidak mampu dimoderasi oleh Profitabilitas, sehingga untuk hasil pengujian hipotesis pertama terjadi penerimaan sedangkan hipoteiss kedua terjadi penolakan.
Pengaruh persepsi pelaku usaha mikro kecil dan menengah tentang akuntansi, pengalaman usaha, dan skala usaha terhadap penggunaan informasi akuntansi Nabilla Putri; Hadiah Fitriyah
Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) Vol. 2 No. 9 (2022)
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um066v2i92022p816-825

Abstract

Abstract This study aims to determine whether the Perceptions of Micro, Small and Medium Enterprises about Accounting, Business experience, and Business Scale on the use of accounting information in micro, small and medium enterprises in Sukodono District, Sidoarjo Regency, amounting to 4,322. From the population selected using simple random sampling technique and the Slovin formula obtained a sample of 100 respondents. The data collection technique in this study is primary data obtained by distributing Likert scale questionnaires. The analysis used in this study is multiple linear regression analysis with the help of SPSS 26. The results show that (1) the perception of micro, small and medium enterorises about accounting has an effects on the use of accounting information, (2) business experience has no effects on the use of accounting information, (3) business scale has no effects on the use of accounting. Abstrak Penelitian ini bertujuan untuk mengetahui apakah Persepsi Pelaku Usaha Mikro Kecil dan Menengah tentang Akuntansi, Pengalaman Usaha, dan Skala Usaha terhadap penggunaan informasi akuntansi pada usaha mikro kecil dan menengah. Metode penelitian ini menggunakan penelitian kuantitatif. Populasi penelitian ini adalah para pelaku usaha mikro kecil dan menengah di Kecamatan Sukodono Kabupaten Sidoarjo yang berjumlah 4.322. Dari populasi tersebut dipilih menggunakan teknik simple random sampling dan rumus slovin didapatkan sampel berjumlah 100 responden. Teknik pengumpulan data dalam penelitian ini yaitu data primer yang didapatkan dengan menyebarkan kuesioner berskala likert, Analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dengan bantuan SPSS 26. Hasil penelitian menunjukkan bahwa (1) persepsi pelaku usaha mikro kecil dan menengah tentang akuntansi berpengaruh terhadap penggunaan informasi akuntansi, (2) pengalaman usaha tidak berpengaruh terhadap penggunaan informasi akuntansi, (3) skala usaha tidak berpengaruh terhadap penggunaan informasi akuntansi
Pengaruh profitabilitas, leverage dan ukuran perusahaan terhadap nilai perusahaan (Studi empiris pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia Tahun 2016-2020) Leny Rahma Ayunda; Hadiah Fitriyah
Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) Vol. 2 No. 12 (2022)
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um066v2i122022p964-977

Abstract

Abstract This study aims to determine the Effect of Profitability, Leverage and Firm Ln (Total Asset) on Firm Value (Empirical Study on Manufacturing Companies in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange 2016-2020). This research is a type of quantitative research with hypothesis testing. The data used in this study is in the form of annual reports of Manufacturing Companies in the Consumer Goods Industry Sector listed on the Stock Exchange for the 2016-2020 period. The number of observations in this study was 35 consisting of 10 companies. The sampling technique used was purposive sampling with several criteria that the researchers determined. The analytical technique used in this research is multiple linear regression analysis with the help of software for the operating system called SPSS (Statistical Program for Social Science) version 18.00. The results of this study prove that profitability has a significant effect on firm value; Leverage has a significant effect on firm value; and Firm Ln (Total Asset) has a significant effect on firm value. Abstrak Penelitian ini bertujuan untuk mengetahui Pengaruh Profitabilitas, Leverage Dan Ukuran Perusahaan Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2020)Penelitian ini termasuk jenis penelitian kuantitatif dengan pengujian hipotesis. Data yang digunakan dalam penelitian ini berupa laporan tahunan Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang terdaftar di bei periode 2016-2020. Jumlah observations dalam penelitian ini sebanyak 35 yang terdiri dari 10 perusahaan. Teknik penentuan sampel yang digunakan ialah purposive sampling dengan beberapa kriteria yang peneliti tentukan. Teknik analisis yang digunakan dalam penelitian ini yaitu teknik analisis regresi linear berganda dengan bantuan software untuk sistem operasi yang bernama SPSS (Statistical Program for Sosial Sience) versi 18.00. Hasil penelitian ini membuktikan bahwa Profitabilitas berpengaruh signifikan terhadap nilai perusahaan; Leverage berpengaruh signifikan terhadap nilai perusahaan; Ukuran perusahaan berpengaruh signifikan terhadap nilai perusahaan.
Pengaruh profitabilitas, leverage dan ukuran perusahaan terhadap nilai perusahaan (Studi empiris pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia Tahun 2016-2020) Leny Rahma Ayunda; Hadiah Fitriyah
Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) Vol. 3 No. 3 (2023)
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Abstract This study aims to determine the Effect of Profitability, Leverage and Firm Ln (Total Asset) on Firm Value (Empirical Study on Manufacturing Companies in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange 2016-2020). This research is a type of quantitative research with hypothesis testing. The data used in this study is in the form of annual reports of Manufacturing Companies in the Consumer Goods Industry Sector listed on the Stock Exchange for the 2016-2020 period. The number of observations in this study was 35 consisting of 10 companies. The sampling technique used was purposive sampling with several criteria that the researchers determined. The analytical technique used in this research is multiple linear regression analysis with the help of software for the operating system called SPSS (Statistical Program for Social Science) version 18.00. The results of this study prove that profitability has a significant effect on firm value; Leverage has a significant effect on firm value; Firm Ln (Total Asset) has a significant effect on firm value. Abstrak Penelitian ini bertujuan untuk mengetahui Pengaruh Profitabilitas, Leverage Dan Ukuran Perusahaan Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2020)Penelitian ini termasuk jenis penelitian kuantitatif dengan pengujian hipotesis. Data yang digunakan dalam penelitian ini berupa laporan tahunan Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang terdaftar di bei periode 2016-2020. Jumlah observations dalam penelitian ini sebanyak 35 yang terdiri dari 10 perusahaan. Teknik penentuan sampel yang digunakan ialah purposive sampling dengan beberapa kriteria yang peneliti tentukan. Teknik analisis yang digunakan dalam penelitian ini yaitu teknik analisis regresi linear berganda dengan bantuan software untuk sistem operasi yang bernama SPSS (Statistical Program for Sosial Sience) versi 18.00. Hasil penelitian ini membuktikan bahwa Profitabilitas berpengaruh signifikan terhadap nilai perusahaan; Leverage berpengaruh signifikan terhadap nilai perusahaan; Ukuran perusahaan berpengaruh signifikan terhadap nilai perusahaan.
Peran Love of Money, Ethical Sensitivity, Machiavellian dan Tingkat Pengetahuan dalam Mempengaruhi Persepsi Mahasiswa Mengenai Sikap Tidak Etis Akuntan Khasanah, Syafa’atul; Fitriyah, Hadiah
Innovative Technologica: Methodical Research Journal Vol. 2 No. 3 (2023): September
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/innovative.v2i3.2

Abstract

Based on the purpose of this research, to determine the role of Love Of Money, Ethical Sensitivity, Machiavellian, Knowledge Level In Influencing Student Perceptions About Accountants' Unethical Attitudes by testing each variable. The object of this research are undergraduate students (S1) of accounting study program, Faculty of Business, Law and Social Sciences, University of Muhammadiyah Sidoarjo. The method used in the study was purposive sampling involving 150 accounting students at the Muhammadiyah University of Sidoarjo as the research sample. The analytical model used is a multiple linear regression analysis model which was carried out with the help of the SPSS version 26 for windows program. The results of this study indicate that love of money and machiavellian have a significant negative effect on students' perceptions of accountants' unethical attitudes, ethical sensitivity and level of knowledge have a significant positive effect on students' perceptions of accountants' unethical attitudes.
Pengaruh Good Corporate Governance dan Corporate Social Responsibility Terhadap Kinerja Keuangan dan Nilai Perusahaan (Studi pada Perusahaan Food and Beverage yang Terdapat di Bursa Efek Indonesia Tahun 2016 -2020) Sari, Eka Septiana; Fitriyah, Hadiah
Innovative Technologica: Methodical Research Journal Vol. 2 No. 1 (2023): March
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/innovative.v2i1.35

Abstract

Penelitian ini membahas cara pengelolaan perusahaan yang sesuai dan bertanggung jawab secara sosial di perusahaan, serta dampaknya pada kinerja keuangan dan nilai di perusahaan-perusahaan tersebut. Populasi yang akan digunakan adalah Perusahaan Makanan dan Minuman sebanyak 26 perusahaan. Pengambilan sampel dilakukan dengan metode purposive sampling berdasarkan kriteria tertentu, sehingga diperoleh 45 sampel. Teknik analisis data yang digunakan adalah analisis statistik deskriptif dan kalkulator SmartPLS versi 3.0. Berdasarkan hasil penelitian, terbukti bahwa prosedur pengelolaan perusahaan dan tanggung jawab sosial berpengaruh secara signifikan terhadap kinerja departemen keuangan dan nilai perusahaan. Dapat disimpulkan bahwa variabel independen dapat memengaruhi variabel dependen.
Optimizing the Internal Audit Function of Muhammadiyah Higher Education: Optimalisasi Fungsi Internal Audit Perguruan Tinggi Muhammadiyah Hanun, Nur Ravita; Fitriyah, Hadiah; Prapanca, Detak; Ningrum, Surya
Procedia of Social Sciences and Humanities Vol. 3 (2022): Proceedings of the 1st SENARA 2022
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/pssh.v3i.278

Abstract

Perguruan Tinggi menghadapi era baru. Permendikbud no. 22 Tahun 2017 mewajibkan setiap Perguruan Tinggi memiliki Satuan Pengawasan Internal (SPI). Merespon kebijakan tersebut, Diktilitbang PP Muhammadiyah menerbitkan surat edaran yang menginstruksikan agar Perguruan Tinggi Muhammadiyah membentuk internal audit bidang keuangan. SPI sebagai lembaga Internal Audit (IA) bertugas melakukan monitoring dan evaluasi atas kinerja organisasi yang fokus dibidang non-akademik. SPI diharapkan mampu menjaga dan mengawal aset institusi agar digunakan dan dioptimalkan sebagai mana mestinya guna menunjang tujuan organisasi. Namun, realitasnya masih terdapat kecurangan yang dilakukan auditee dan konflik kepentingan diantara auditee dengan Pimpinan Perguruan Tinggi sebagai prinsipal. Tujuan penelitian ini mengungkap fungsi internal audit untuk meningkatkan kinerja Perguruan Tinggi Muhammadiyah. Penelitian dilakukan dengan metode observasi, arsip data, wawancara semi terstruktur, dan partisipasi. Hasil penelitian menunjukkan, secara umum fungsi internal audit di PTM telah dijalankan dengan baik. Namun demikian, perlu pembenahan dalam aspek layanan pengadaan barang dan jasa, dokumentasi penilaian resiko, dan pengembangan aplikasi internal audit di Perguruan Tinggi Muhammadiyah.
Co-Authors - Sutrisno Agung Indra Lesmana Ahmad Qomarudin Ahmad Qomarudin Ais Fauziah Aisha Hanif Al arif, Mohammad Anam Anggraini, Titania Arief Senja Fitrani, Arief Senja Arisanto, Sefi Lefberti Arista, Sintha Wahyu ASMARANINGTYAS, LUSSY WIDIA Azis, Nadia Ismayanti Bambang Tjahjadi Bayu Wardhana Choiri, Ika Choirina Nurlaila Cut Ami Rahmah Dainy, Zilba Vara Deddy Arief Himawan Dedy Rahmat Saleh Dedy Rahmat Saleh Dessy Kartika Yudityawati Detak Prapanca Dina Dwi Oktavia Rini Divtita Sofia Dwi Prihandoko Ekawati Ekawati Emy Koestanti Sabdoningrum Etica Aprillia Eva Hidayatul Khusnah Fauzan, Risqi Rachmadi Fitri Wulandari Handayani, Henna Hari Sundana Helita, Widia Hendarti, Gracia Angelina Hermansyah, Mamad Hernanda, Ary Setya Hidanah, Sri Hidayat, Anastasya Putri Ida Agustini Saidi Imelda Dian Rahmawati Indiani, Ayunia Suci Ira Sari Yudaniayanti Irawan, Yuriza Rahayu Iriawan, Andi Ita Sri Mulyani Kafa Bayu Ismoyo Khasanah, Syafa’atul Kurniati, Novita Yuli Kusnaini Sulchan Leny Rahma Ayunda Lukman Hudi Lussy Widia Asmaraningtyas Madihah, Siham Marissa Grace Haque, Marissa Grace Meilisa Fani Herdiati, Meilisa Fani Miarsono, Sigit Mirni Lamid Mohammad Taufan Prassetiyo Muflihah, Imroah Muhammad Fajrul Mushoffi Muhammad Mualiyin muhammad rizky, muhammad Mujiawati, Gishelia Anastasya Murtiningrum, Susi Mutia Hanna Masitha Nabilla Putri Nabilla Putri Nabilla, Dewi Ayu Ningrum, Surya Noorlailie Soewarno Nur Lailatul Hidayah Nur Ravita Hanun Nurasik Nurasik Nurul Yaqin Pramesari, Alifia Hayunda Pramudita Putri Rizqianti Prasetyo, Wahyu Eko Puspitasari, Devina Eka Putra, Herdyansyah Falendra Putri Febriana Putri, Nabilla Rahmat, Wijaya Ramadhin Setyawanatra, Ede Rihlatus Saidah RIMA AZARA Rita Ambarwati Sukmono Rizky Eka Febriansah Rizqi Silviati Rochmawati, Erfina Rosyada, Zulfi Nur Amrina Saiful Ukamah Sakdiyah , Ni’matus Sampurno, Feri D. Santi Rimadias Sari, Eka Septiana Sarpangga Putri, Fierda Lestari Sarwenda Biduri Setiyono, Wisnu Panggah Sigit Hermawan Silmi, Fahmi Amil Siti Choirun Nisa Siti Ulfah Soeharsono Soeharsono Sriyono Sriyono Sriyono Sriyono Sriyono Sriyono Sriyono Suci Meilia Setyarini Supardi Supardi Supardi Supardi Surya Ningrum Suryono, Gatot Tukfa Qurotalain Ula, Adinda Lafilatul Valerina stasia putri Vidya Dwi Asma Murni Wahyu Eko Prasetyo Warsito, Sunaryo Hadi Widodo, Oky Setyo Widya Paramita Lokapirnasari Wiwik Sulistiyowati Yuriza Rahayu Irawan Yusril Ihza Mahendra