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Pengaruh Ukuran Perusahaan, Leverage, Profitabilitas, Dan Kualitas Audit Terhadap Manajemen Laba Ratri Nur Azizah; Erma Setiawati
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 2 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v7i2.10191

Abstract

Penelitian ini bermaksud sebagai proses mengidentifikasi bagaimana aspek-aspek seperti ukuran perusahaan, leverage, profitabilitas beserta kualitas audit menentukan kecenderungan untuk terlibat dalam pengelolaan laba pada perusahaan perbankan yang terdaftar di BEI selama tahun 2019-2023. Penelitian dilakukan dengan menerapkan prosedur pengujian yaitu metode kuantitatif. Data awal yang dikumpulkan sebanyak 43 perusahaan kemudian dipilih berdasarkan kriteria (sampel purposif) sehingga diperoleh 27 perusahaan selama 5 periode menjadi 135 sampel dan dilakukan penghapusan data outlier sebanyak 15, maka total sampel yang diolah sebanyak 120. Penelitian ini mengkaji validasi hipotesis melalui penerapan asumsi klasik dan analisis regresi berganda. Temuan mengisyaratkan bahwa ukuran perusahaan dan profitabilitas terbukti mempunyai pengaruh terhadap kecenderungan perusahaan guna melakukan manajemen laba, tetapi leverage dan kualitas audit tidak mempunyai pengaruh.
Adoption of The Utaut3 Model by Mobile Banking Users of Bank Syariah Indonesia Salsabila Putri Widyadana; Setiawati, Erma; Rina Trisnawati
Riset Akuntansi dan Keuangan Indonesia Vol. 10 No. 3 (2025): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v10i3.13418

Abstract

This study examines the adoption of mobile banking using the UTAUT3 model among Bank Syariah Indonesia customers, particularly millennials in Semarang, Pekalongan, and Solo, Central Java. Employing a quantitative approach, data were collected via Google Forms questionnaires from a purposive sample of 300 respondents. Variables studied include Performance Expectancy, Effort Expectancy, Social Influence, Facilitating Conditions, Hedonic Motivation, Price Value, Habit, Personal Innovativeness, Behavioral Intention, and Use Behavior. Data were analyzed using SmartPLS SEM to test the relationships among constructs. Results indicate that Performance Expectancy, Effort Expectancy, Facilitating Conditions, Price Value, Habit, Personal Innovativeness, and Behavioral Intention significantly influence Behavioral Intention and Use Behavior. Conversely, Social Influence and Hedonic Motivation do not significantly affect Behavioral Intention. These findings suggest that millennials’ mobile banking adoption is driven primarily by perceived usefulness, ease of use, supportive conditions, value, habits, and personal innovativeness, while social pressure and hedonic factors play a minor role.
The Effect of Free Cash Flow, Leverage, Financial Distress, and Ownership Structure on Earnings Management in Consumer Non-Cyclical Companies (2022-2024) Rianida, Melycha Putri; Setiawati, Erma
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 6 (2025): November 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i6.1116

Abstract

Earnings management involves managers adjusting financial reports to achieve specific objectives, which can affect the transparency of information received by stakeholders. Earnings management is conditioned by a constellation of internal firm-level attributes, including free cash flow availability, capital structure intensity, financial vulnerability, and ownership configuration, all of which may recalibrate managerial incentives to intervene in the financial reporting process. Focused on consumer non-cyclicals companies on the IDX, this study tests hypotheses concerning the drivers of earnings management, specifically free cash flow, leverage, financial distress, and ownership structure. The quantitative analysis, using secondary data (2022-2024) and SPSS 27 on a purposively sampled set of 89 observations, confirms the significant roles of free cash flow and leverage. However, it finds no empirical support for the effects of financial distress or managerial ownership. The findings highlight key governance and analytical implications. The significant roles of free cash flow and leverage call for stronger oversight of discretionary cash and debt to limit reporting opportunism. The insignificant effect of managerial ownership suggests weak alignment of manager, shareholder interests, while financial distress does not appear to drive manipulation. For investors and regulators, the results emphasize prioritizing cash flow and leverage analysis when assessing reporting quality.
PENGARUH PROFESIONALISME, LOCUS OF CONTROL, GAYA KEPEMIMPINAN, SERTA KOMITMEN SUATU ORGANISASI TERHADAP KINERJA AUDITOR (STUDI PADA KANTOR AKUNTAN PUBLIK DI SURAKARTA DAN SEMARANG) Aulia, Nur Farah; Setiawati, Erma
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/zwkk2155

Abstract

Kajian ini berfokus pada upaya memahami bagaimana tingkat profesionalisme, locus of control, gaya kepemimpinan, serta komitmen organisasi berperan dalam membentuk kinerja auditor di beberapa Kantor Akuntan Publik (KAP) yang berlokasi di Surakarta dan Semarang. Latar belakang kajian didorong oleh pentingnya peran auditor dalam menjaga keandalan laporan keuangan perusahaan, serta adanya perbedaan pandangan dari riset-riset sebelumnya mengenai faktor yang memengaruhi kinerja tersebut. Pendekatan yang digunakan bersifat kuantitatif dengan metode survei menggunakan kuesioner kepada auditor dari sembilan KAP. Dari total 60 kuesioner yang disebarkan, 50 di antaranya dapat diolah. Data diinterpretasikan melalui analisis regresi linier berganda menggunakan SPSS dengan berbagai uji statistik seperti validitas, reliabilitas, asumsi klasik, F-test, t-test, dan R². Temuan kajian ini menunjukkan bahwa tingkat profesionalisme memiliki kaitan yang kuat dengan kinerja auditor. Sementara itu, locus of control, gaya kepemimpinan, dan komitmen organisasi tidak menunjukkan keterkaitan yang berarti terhadap kinerja tersebut. Jika dilihat secara bersama-sama, keempat aspek tersebut mampu menjelaskan variasi kinerja auditor sebesar 55,3% berdasarkan nilai Adjusted R² sebesar 0,553, sedangkan 44,7% sisanya dipengaruhi oleh unsur lain di luar model yang digunakan. Kajian ini diharapkan memberi sumbangan bagi pengembangan bidang akuntansi, terutama dalam upaya meningkatkan mutu dan efektivitas kerja auditor pada Kantor Akuntan Publik.
PENGARUH INTELLECTUAL CAPITAL, LEVERAGE, KEPEMILIKAN INSTITUSIONAL DAN KEPEMILIKAN MANAJERIAL TERHADAP KINERJA KEUANGAN PERUSAHAAN (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR CONSUMER NON- CYLICAL YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2023) Khofifah, Syeila Azizatul; Setiawati, Erma
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/ypw3zf21

Abstract

Riset ini berfokus pada penentuan dampak dari Intellectual Capital, Leverage, Kepemilikan Institusional, dan Kepemilikan Manajerial terhadap Kinerja Keuangan Perusahaan. Studi ini berbasis pada metode kuantitatif dengan memanfaatkan data sekunder dari populasi 385 perusahaan manufaktur non-siklus di BEI. Sampel akhir yang dianalisis adalah 168 unit data, yang didapatkan dengan purposive sampling dari 175 observasi panel awal (35 perusahaan selama 2019-2023) setelah dilakukan penghapusan tujuh outlier. Metodologi pengujian melibatkan verifikasi asumsi klasik sebagai prasyarat, diikuti dengan analisis regresi linear berganda. Perangkat lunak statistik yang diaplikasikan yakni SPSS versi 25. Metode perhitungan menggunakan rumus VAICTM untuk Intellectual Capital (X1), DER untuk Leverage (X2), Rasio KI unttuk Kepemilikan Institusional (X3), Rasio KM untuk Kepemilikan Manajerial (X4), dan ROA untuk Kinerja Keuangan Perusahaan (Y). Studi mengindikasikan bahwasannya variabel Intellectual Capital (X1) dan Kepemilikan Institusional (X3) ditemukan tidak relevan dalam memengaruhi kinerja keuangan perusahaan. Namun, Leverage (X2) dan Kepemilikan Manajerial (X4) terbukti menjadi faktor penentu yang signifikan terhadap kinerja keuangan.
PENGARUH CASHLESS SOCIETY, GAYA HIDUP, LITERASI KEUANGAN, DAN MEDIA SOSIAL DEMOGRAFI TERHADAP PERILAKU KONSUMTIF GEN Z Raslina, Galuh; Setiawati, Erma
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/ds41px06

Abstract

Penelitian ini bertujuan untuk menganalisis Pengaruh Cashless Society, Gaya Hidup, Literasi Keuangan, dan Media Sosial Demografi terhadap Perilaku Konsumtif Gen Z, khususnya mahasiswa Universitas Muhammadiyah Surakarta yang telah menempuh mata kuliah Kewirausahaan. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei, sampel diperoleh melalui accidental sampling dan ditentukan menggunakan rumus Slovin sebanyak 218 responden. Data dikumpulkan melalui kuesioner online skala Likert lima poin. Perilaku konsumtif diukur melalui orientasi promosi, figur publik, penampilan, prestise, dan status sosial; Cashless Society melalui kemudahan, fleksibilitas, keamanan, pengendalian transaksi, dan daya tarik digital; Gaya Hidup melalui aktivitas sosial, orientasi merek, tren, dan penampilan; Literasi Keuangan melalui pengetahuan produk pembayaran, manajemen aset, pinjaman, asuransi, fintech, kesadaran risiko, pengelolaan, dan evaluasi keuangan digital; Media Sosial Demografi melalui frekuensi penggunaan, paparan konten promosi, mengikuti influencer, dan dampak emosional. Analisis data dilakukan menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa keempat variabel independen berpengaruh positif dan signifikan terhadap perilaku konsumtif mahasiswa Gen Z.
Determinasi Faktor-Faktor yang Mempengaruhi Nilai Perusahaan Deby Ilma Aulia; Setiawati, Erma
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 1 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i1.6747

Abstract

This study aims to identify the factors affecting firm value in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period of 2021-2023. The research is quantitative, using statistical analysis and secondary data derived from financial statements. The dependent variable is firm value, measured using Price to Book Value (PBV), while the independent variables include investment decisions (Price Earnings Ratio/PER), financing decisions (Debt to Equity Ratio/DER), dividend policy (Dividend Payout Ratio/DPR), and profitability (Return on Equity/ROE). The analysis method employed is multiple linear regression, preceded by classical assumption testing. The results reveal that investment decisions and profitability have a positive effect on firm value, while financing decisions and dividend policy do not significantly affect firm value. The study is limited by a small sample size and a short research period.
Analisis Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahaan dengan Profitabilitas Sebagai Variabel Moderasi: Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019 -2023 Salvania Ayu Pramudita; Erma Setiawati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 1 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i1.6774

Abstract

This study aims to determine the determinants of corporate social responsibility on company value with profitability as a moderating variable. This study was conducted using quantitative methods and the population in the study were manufacturing companies listed on the Indonesian Stock Exchange for the period 2019-2023. The sampling technique of this study was using purposive sampling where samples were taken with certain considerations. Data analysis in this study used the help of statistical tools, namely SPSS.  
Implementasi Good Corporate Governance (GCG) Terhadap Nilai Perusahaan Dewi Sekar Tanjung; Setiawati, Erma
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 2 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i2.7161

Abstract

This study aims to identify the influence of managerial ownership, institutional ownership, independent board of commissioners, and audit committee on firm value in the manufacturing sector listed on the Indonesia Stock Exchange during the period 2019-2023. The method used is quantitative with an associative approach and multiple linear regression analysis. The research population consists of manufacturing companies listed during the period, with a sample selected using purposive sampling. The results show that managerial ownership does not affect firm value, while institutional ownership has a significant influence. The independent board of commissioners and audit committee did not show significant effects on firm value. This study has limitations in terms of the sample being limited to the manufacturing sector and only analyzing the aspect of Good Corporate Governance (GCG) without considering other factors that could influence firm value. Recommendations for future research include expanding the sample, considering additional variables, and using more complex econometric approaches.
Persepsi Pengetahuan, Penghargaan Finansial, dan Pertimbangan Pasar Kerja Terhadap Minat Mahasiswa Akuntansi dalam Berkarir Menjadi Akuntan Publik Avika Miya Olistya Depp; Setiawati, Erma
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 2 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i2.7170

Abstract

This study aims to analyze the influence of knowledge perception, financial rewards, and labor market considerations on accounting students’ interest in pursuing a career as a public accountant. An associative quantitative approach was used with a sample of 2021 accounting students from accredited universities in Surakarta. Data were collected through questionnaires and analyzed using multiple linear regression. The results indicate that knowledge does not significantly affect students' interest, while financial rewards and labor market considerations have a significant influence. The study's limitations include a restricted sample scope and limited variables. Future research should expand the sample coverage and incorporate additional variables to obtain more comprehensive findings.
Co-Authors Afifah Nur Husna Aflintang Wahyu Nur A’ni Agus Endro Suwarno AINAN SALSABIILAA Aini, Indah Nur Alifah Sekarningrum Alvi Rahmania Putri Amelia Romandhoni Novitasary Andy Dwi Bayu Bawono Anida Ikhwatun Karimah Anika, Anika Aprilia Puri Astuti Apsta, Widya Ari Setyanto Arie Vicky Galan Ramadhan Arum S, Nurlita Atria Dea Permata Aulia, Chania Aulia, Nur Farah Avika Miya Olistya Depp Baety Nur Rohmah BANDI Baningrum, Ratih Mar Banu Witono Bekti Wiji Lestari Berliana Rachma Khairunnisa Burhanudin, Cahyani Maulidya Cahyaningrum, Rasita Isnaini CHANIA AULIA Chrisninditya, Ivana Diva Conteh, Abdul Deby Ilma Aulia Dendy Arda Pratama Derbi Ageng Kertaning Kalbu Devaria Aisya Setyowati Dewi Kartika Sari Dewi Sekar Tanjung Diana Puspitasari Diana, Ulfi Dimas Bagus Maulino Wibowo Dimas Ilham Nur Rois Diyah Nurhidayati Dwianto, Agus Dyah Mutiara Fadhila Dyana Madyaratri Efendi, Ifin Aria Eni Kusumawati Eny Kusumawati Eny Kusumawati Erma Marga Rosit Erna Noviyanti Evi Dewi Kusumawati Evi Dewi Kusumawati Fadya Almira Farah Dzakiyyah Maulida Farah Ordina Ardha Sukma Fatchan Achyani Fatchan, Fuad Hudaya Fatma, Inanda Karina Artika Fatmaningtyas, Sastria Fauzan Fauziyyah, Fadhilah Nur Febrianti, Adilla Rahmah Fitrianingrum, Erika Fitrotussalma, Novia Gesti Putri Wahyudi Hanifah Uswatun Khasanah Hanun, Yuliana Hasna Hardina, Lulu Helmi, Neyla Faizza Tyasti Hestinasari, Vinka Wendi Ifin Aria Efendi IKA DAMAYANTI Ika Damayanti Inanda Karina Artika Fatma Inayati, Luthfiana Indah Nur Aini Indah Permata Dewi Indah Permata Sari Ines Dyah Ayu Hapsari Ivana Diva Chrisninditya Julian, Andika Karismawati, Desi Argita Kartika, Desilis Kertaning Kalbu, Derbi Ageng Khofifah, Syeila Azizatul Kurnia Rhamadita Aryani Kurniasari, Elvira Putri Kusumawati, Berlina Lia Ramadhani Fatchan Linda Ayu Purwaningsih Lulfi, Frisca Fitriana Lulu Hardiana Lutfiana Cahya Ningrum M. Sholahuddin Mahameru Rosy Rochmatullah Marcella Aulia Dewi Maria Susila Sumartiningsih Maryunda, Monic Anastasya Maulida, Farah Dzakiyyah Mawarni, Rahma Dila Mellisa, Sefi Monic Anastasya Maryunda Muchammad Azrial Akbar Muhammad Ridwan Agung Patria Nagara Mujiyati Mukhammad Akbar, Ashar Mutia Rida Utami Mutiara Saksono Putri Nabila Khairunnisa Nabila Putri Ameliya Nadia Farah Dina Nanda Devista Devista Naovi Aprilia Bima Safana Nashirotun Nisa Nurharjanti Nasywa Nathania Hirda Nica Tria Utami Ningsih, Wiwit Indah Lestari Noer Sasongko Novi Nur Ifgayani Novia Fitrotussalma Noviyanti, Erna Nuraisyah, Ratna Putri Nurhidayati, Diyah Nurlita Arum S Nursiam, Nursiam Pardiyanto Pardiyanto Pardiyanto, Pardiyanto Pawestri, Nabila Sophia Dwita Purwaningsih, Linda Ayu Purwitasari, Afrida Putri Rohmatul Ummah Putri, Eskasari Putri, Tri Asti Sari Ramadhan, Arie Vicky Galan Raslina, Galuh Ratih Mar Baningrum Ratri Nur Azizah Redhona Gevi Waluyo Putri Renata Virgina Arifin Rianida, Melycha Putri Ricky Riyanto Iksan Rima Berlian Putri Rina Trisnawati Rina Trisnawati, Ph.D Riskahayu Hermayanti Rochmatullah ., Rochmatullah Rohmah, Baety Nur Rois, Dimas Ilham Nur Roostina Nugraheni Putri Rosa Indriana, Octavia Rosa Milleniva Triandani Rosiyana, Intan Rukmana, Puput Ayu Salsa Ramadina Salsabila Putri Widyadana Salvania Ayu Pramudita Saputri, Iin Nilam Sari, Nadila Afika Sayyidah Alifah Rahmani Sekarningrum, Alifah Setyanto, Ari Setyowati, Devaria Aisya Shinta Permata Sari Shinta Permata Sari Silvi Novita Dewi Siti Aisyah Salim Siti Asiyah Siti Nurhayati Ning Rahayu Siti Nurhayati Ning Rahayu Sri Murwanti Syamsiah, Tiara Dwi Tiara Rahmawati Triandani, Rosa Milleniva Trisnawati, *Rina Triyono Triyono Ulfi Diana Uswatun Hasanah Utami, Nica Tria Wahyu Nur A’ni, Aflintang Wahyu Putra Utama Wahyu Putra Utama Wardhani, Ayu Riya Wati Tri Utami Wida Ramadhan, Adelia Ari Wijayanti, Sekar Arum Windi Febriyanti Putri Inayah Wiwit Indah Lestari Ningsih Wiyadi Wiyadi Yayuk Sri Wahzuni Yuliana Hasna Hanun Yulika Ambar Sari Zulfikar Zulfikar