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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Pendidikan Akuntansi (JPAK) Jurnal Kawistara : Jurnal Ilmiah Sosial dan Humaniora Riset Manajemen dan Akuntansi Jurnal Akuntansi Bisnis Benefit: Jurnal Manajemen dan Bisnis KEUNIS Riset Akuntansi dan Keuangan Indonesia Jurnal Mirai Management Jurnal Akuntansi dan Pajak Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo Jurnal Ekonomi dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) SENTRALISASI SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi EQIEN - JURNAL EKONOMI DAN BISNIS JOURNAL OF SCIENCE AND SOCIAL RESEARCH ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi YUME : Journal of Management Widya Balina :Jurnal Ilmu Pendidikan dan Ekonomi Journal Of Management Science (JMAS) AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Syntax Idea Journal of Economics, Business, and Government Challenges Jurnal Ilmiah Edunomika (JIE) Proceeding of National Conference on Accounting & Finance Jurnal Kesehatan Panrita Husada Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Reviu Akuntansi dan Bisnis Indonesia Tangible Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Economics and Digital Business Review Jurnal Revenue : Jurnal Ilmiah Akuntansi JUDICIOUS: Journal of Management Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Pendidikan Nusantara Jurnal Pendidikan Nusantara Transekonomika : Akuntansi, Bisnis dan Keuangan Jurnal Bina Bangsa Ekonomika Abdi Psikonomi Improvement: Jurnal Manajemen dan Bisnis Golden Ratio of Auditing Research Management Science Research Journal Prosiding University Research Colloquium Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal Research of Social Science, Economics, and Management PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Duconomics Sci-meet (Education & Economics Science Meet) Paradoks : Jurnal Ilmu Ekonomi Riset Ilmu Manajemen Bisnis dan Akuntansi Bharasumba Jurnal Multidispliner Majapahit Journal of Islamic Finance dan Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Majapahit Journal of Islamic Finance dan Management Riset Akuntansi dan Keuangan Indonesia Jurnal Kawistara Jurnal Ekonomi, Manajemen, Akuntansi Seminar Nasional Pariwisata dan Kewirausahaan (SNPK)
Erma Setiawati
Universitas Muhammadiyah Surakarta
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ANALISIS PENGARUH BUDAYA ORGANISASI, KOMPETENSI SDM, MANAJEMEN RISIKO, & INOVASI TEKNOLOGI TERHADAP KUALITAS SISTEM INFORMASI AKUNTANSI MANAJEMEN PADA USAHA MIKRO, KECIL DAN MENENGAH DI SOLO RAYA Puput Ayu Rukmana; Erma Setiawati
JURNAL ILMIAH EDUNOMIKA Vol. 10 No. 1 (2026): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v10i1.19529

Abstract

The micro, small, and medium enterprise (MSME) sector plays a crucial role in strengthening the country's economic structure, but the majority still face obstacles in implementing high-quality management accounting information systems to support management decision-making processes. This study explores the influence of organizational culture, human resource competency, risk management, and technological innovation on the quality of management accounting information systems in micro, small, and medium enterprises (MSMEs) in the Solo Raya region. A quantitative method was used by collecting primary data from 217 MSME respondents through a questionnaire survey, where participants were determined using a purposive sampling technique. Data processing was carried out using multiple linear regression with the support of statistical applications. The research findings revealed that human resource competency, risk management, and technological innovation have a positive and significant influence on the quality of management accounting information systems, while organizational culture shows a significant negative impact. Additionally, all independent variables simultaneously influence system quality. These findings suggest that strengthening human resource capability, implementing effective risk management, and adopting technological innovation are critical to improving system quality, supporting more informed decision-making, and enhancing the competitiveness of MSMEs. Keywords : Organizational Culture, Human Resource Competency, Risk Management, Technological Innovation, Management Accounting Information Systems, MSMEs
Financial Assistance for MSMEs in PRM Blagung in Increasing Resilience and Sustainability Business Ashar Mukhammad Akbar; Eskasari Putri; Abid Ramadhan; Qodri Royani; Kholid Jundi Ar-Ridho; Erma Setiawati
Abdi Psikonomi Vol 7, No 1 (2026): Juni 2026
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/psikonomi.v7i1.17786

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play an important role in supporting economic growth and improving community welfare. However, many MSMEs still face challenges in financial management, such as inadequate bookkeeping practices, mixing personal and business finances, and a limited understanding of financial reports. These conditions affect the sustainability and resilience of businesses in facing economic uncertainty and market competition. This community service program aimed to improve the financial management capacity of MSME actors through financial assistance and training activities. The methods used in this program included observation, interviews, socialisation, training, and direct mentoring related to simple financial recording, cash flow management, and preparation of basic financial statements. The activities were carried out through participatory approaches to ensure that participants could understand and apply the materials effectively. The results of the program showed that MSME actors experienced increased understanding and skills in managing business finances, particularly in recording income and expenses, separating personal and business finances, and preparing simple financial reports. In addition, participants became more aware of the importance of financial planning in supporting business sustainability. Therefore, financial assistance activities can contribute positively to strengthening MSME resilience and improving their managerial capabilities in developing sustainable businesses.
ANALISIS PENGARUH FRAUD PENTAGON TERHADAP FRAUDULENT FINANCIAL STATEMENT Nana Naraika Naminingsih; Andy Dwi Bayu Bawono; Erma Setiawati
Jurnal Akuntansi Vol 12, No 2 (2026)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v12i2.2679

Abstract

ABSTRAKPenelitian ini bertujuan untuk menganalisis pengaruh elemen fraud pentagon terhadap fraudulent financial statement pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2017–2019. Elemen fraud pentagon dalam penelitian ini terdiri atas financial stability, financial target, nature of industry, effective monitoring, change in auditor, capability, dan arrogance. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan dan laporan keuangan auditan perusahaan. Sampel ditentukan menggunakan metode purposive sampling berdasarkan kriteria tertentu, sehingga diperoleh 13 perusahaan dengan 32 observasi. Teknik analisis data yang digunakan adalah regresi linier berganda. Hasil penelitian menunjukkan bahwa financial stability berpengaruh positif dan signifikan terhadap fraudulent financial statement. Sementara itu, financial target, nature of industry, effective monitoring, change in auditor, capability, dan arrogance tidak berpengaruh signifikan terhadap fraudulent financial statement. Temuan ini menunjukkan bahwa tekanan akibat perubahan stabilitas keuangan menjadi faktor utama yang dapat mendorong manajemen melakukan kecurangan laporan keuangan pada perusahaan sampel.Kata kunci: Fraud pentagon, arrogance, capability, pressure, opportunity, rationalizationABSTRACTThis study aims to analyze the effect of the fraud pentagon elements on fraudulent financial statements in consumer goods manufacturing companies listed on the Indonesia Stock Exchange during the 2017–2019 period. The fraud pentagon elements examined in this study consist of financial stability, financial target, nature of industry, effective monitoring, change in auditor, capability, and arrogance. This study employs a quantitative approach using secondary data obtained from companies’ annual reports and audited financial statements. The sample was selected using a purposive sampling method based on predetermined criteria, resulting in 13 companies with 39 observations. The data analysis technique used is multiple linear regression. The results show that financial stability has a positive and significant effect on fraudulent financial statements. Meanwhile, financial target, nature of industry, effective monitoring, change in auditor, capability, and arrogance do not have a significant effect on fraudulent financial statements. These findings indicate that pressure arising from changes in financial stability is the main factor that may encourage management to commit financial statement fraud in the sampled companies.Keywords: Fraud pentagon, arrogance, capability, pressure, opportunity, rationalization.
Pengaruh Independensi, Kompetensi, Etika Auditor dan Pengalaman Kerja Auditor Terhadap Kualitas Audit: (Studi Empiris Pada Auditor Inspektorat Kabupaten Sragen) Yuliana Hasna Hanun; Erma Setiawati
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 2: Januari 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i2.6546

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Independensi, Kompetensi, Etika Auditor, dan Pengalaman Kerja Auditor terhadap Kualitas Audit. Sampel penelitian ini adalah auditor yang bekerja pada Inspektorat Kabupaten Sragen. Data yang diperoleh dengan menggunakan teknik pengambilan sampel dalam penelitian ini Convinience Sampling, yaitu metode pengambilan sampel sesuai pertimbangan subjektif peneliti pada Inspektorat Kabupaten Sragen. Data tersebut juga diperoleh dari data primer yang dapat digunakan untuk mendapatkan suatu data dari tempat tertentu serta menggambarkan pada suatu variabel yang apa adanya dengan memberikan kuesioner. Data yang diolah sebanyak 38 responden. Kuesioner didesain dengan memperoleh data terhadap 5 variabel penelitian yaitu Independensi, Kompetensi, Etika Auditor, Pengalaman Kerja Auditor, dan Kualitas Audit. Untuk menguji hipotesis dan pengaruh variabel bebas terhadap variabel terikat dilakukan dengan uji t dan uji f. Selain itu, untuk mengetahui kontribusi pengaruh dari semua variabel bebas secara bersama-sama terhadap variabel terikat dilakukan dengan uji koefisien determinasi. Pada variabel independensi dan kompetensi variabel tersebut tidak berpengaruh terhadap variabel kualitas audit, sedangkan variabel etika auditor dan pengalaman kerja auditor tersebut berpengaruh terhadap variabel kualitas audit.
The Influence of Financial Performance on Company Value with Debt to Equity as a Moderating Variable Frisca Fitriana Lulfi; Erma Setiawati
SEIKO : Journal of Management & Business Vol 9, No 1
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v9i1.11483

Abstract

This research endeavor seeks to investigate the influence of financial performance on corporate value, utilizing the Debt to Equity Ratio (DER) as a moderating variable. Financial performance is represented through the proxies of Return on Equity (ROE) and Return on Assets (ROA), while corporate value is quantified via total equity. The investigation employs secondary data derived from 44 companies in the basic materials sector that are listed on the Indonesia Stock Exchange over the period from 2022 to 2024, culminating in a total of 132 panel observations. The analysis adopts panel data regression techniques, specifically incorporating Moderated Regression Analysis (MRA) to evaluate the proposed hypotheses. The findings reveal that ROA exerts a positive and statistically significant impact on corporate value, whereas ROE demonstrates a negative and statistically significant effect when the moderating variable is factored in. Moreover, the DER serves as a significant moderator in the relationship between ROE and ROA concerning corporate value, thereby underscoring the critical role of capital structure in intensifying or diminishing the influence of profitability on corporate value. These results underscore the necessity for effective asset management and an optimal capital structure to enhance corporate value within the basic materials industry.
The Effect of Free Cash Flow, Leverage, Financial Distress, and Ownership Structure on Earnings Management in Consumer Non-Cyclical Companies (2022-2024) Melycha Putri Rianida; Erma Setiawati
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.
Kemudahan Penggunaan Paylater, Pembelian Impulsif, Kontrol Diri dan Literasi Keuangan Terhadap Perilaku Pengelolaan Keuangan Pribadi: Survei Terhadap Generasi Z di Kota Surakarta Aflintang Wahyu Nur A’ni; Erma Setiawati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 1 (2026): 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.v7i1.11126

Abstract

The rapid development of digital technology has increased the use of digital financial services, particularly paylater payment methods, which are widely used by Generation Z. The convenience of transactions offered by these services has the potential to influence personal financial management behavior. This study aims to examine the effects of paylater ease of use, impulsive buying, self-control, and financial literacy on the personal financial management behavior of Generation Z in Surakarta City. This research employs a quantitative associative approach using primary data collected through questionnaires distributed to 150 Generation Z respondents selected using purposive sampling. Data analysis was conducted using multiple linear regression with the assistance of SPSS software. The results indicate that paylater ease of use, impulsive buying, and self-control do not have a significant effect on personal financial management behavior. Meanwhile, financial literacy has a positive and significant effect on personal financial management behavior. This study emphasizes that financial literacy is the most important factor in shaping Generation Z’s personal financial management behavior amid the rapid growth of digital financial services.
Analisis Kinerja Keuangan Dengan Metode Economic Value Added (EVA) Dan Financial Value Added (FVA) Neyla Faizza Tyasti Helmi; Erma Setiawati
Community Engagement and Emergence Journal (CEEJ) Vol. 6 No. 6 (2025): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v6i6.9870

Abstract

Penelitian ini bertujuan untuk menganalisis kinerja keuangan perusahaan sektor healthcare yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2024 dengan menggunakan metode Economic Value Added (EVA) dan Financial Value Added (FVA), serta untuk mengetahui alat ukur manakah yang memberikan potensi penilaian paling baik. Jenis penelitian ini adalah kuantitatif deskriptif dengan menggunakan data sekunder berupa laporan keuangan tahunan. Teknik pengambilan sampel menggunakan metode purposive sampling, sehingga diperoleh 15 perusahaan yang memenuhi kriteria dengan total 60 data observasi. Hasil penelitian menunjukkan bahwa kinerja keuangan menggunakan metode EVA berfluktuasi dan beragam, di mana sebagian besar perusahaan mengalami tekanan biaya modal (cost of capital) pasca-pandemi sehingga tidak selalu menghasilkan nilai tambah ekonomis positif. Sebaliknya, kinerja keuangan menggunakan metode FVA menunjukkan hasil yang positif secara konsisten pada seluruh perusahaan sampel setiap tahunnya, yang mengindikasikan produktivitas aset tetap yang baik. Berdasarkan analisis komparatif, penelitian ini menyimpulkan bahwa metode FVA merupakan alat ukur yang lebih potensial dan relevan untuk menilai kinerja perusahaan sektor healthcare pada periode pengamatan ini karena mampu memberikan gambaran fundamental operasional yang lebih stabil dibandingkan EVA yang cenderung volatil.
Pengaruh Pengendalian Internal Dan Good Corporate Governance (GCG) Terhadap Pencegahan Fraud Di JII (Studi Empiris Pada Perusahaan Yang Terdaftar Di Jii 30 Tahun 2015-2021) Desilis Kartika; Erma Setiawati
Economics and Digital Business Review Vol. 5 No. 1 (2024)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i1.1086

Abstract

This study aims to obtain empirical evidence and to analyze the effect of corporate governance’s mechanism such as internal control, institutional ownership, managerial ownership, and independent board of commissioners on likelihood of fraudulent financial reporting. This study uses secondary data from the company’s annual report for 2015-2021. The sample in this study is a company listed on the Jakarta Islamic Index 30 (JII 30) whoch has consistently entered for the las ten years. According to the certain criteria as many 35 sample for the last seven years. The analysis used in this study is logistic regression analysis. The result showed that all of corporate governance’s mechanism such as internal control, institutional ownership, managerial ownership, and board of commissioners have no significant effect on likelihood of fraudulent financial reporting.
Pemetaan Pola Antara Kepemilikan Tripartit, Karakteristik Dewan, dan Debt Structure Yang Membentuk Financial Distress Desi Argita Karismawati; Erma Setiawati
Paradoks : Jurnal Ilmu Ekonomi Vol. 9 No. 1 (2026): November - Januari
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v9i1.2227

Abstract

Penelitian ini bermaksud menganalisis pengaruh Kepemilikan Tripartit (Manajerial, Institusional, dan Pemerintah), Karakteristik Dewan (Ukuran Dewan), dan Debt Structure terhadap Financial Distress pada perusahaan sektor Basic Materials yang tercatat di Bursa Efek Indonesia periode 2022-2024. Metode yang digunakan ialah kuantitatif melalui teknik analisis regresi linear berganda. Populasi penelitian mencakup seluruh perusahaan sektor Basic Materials yang tercatat di BEI, sejumlah 86 perusahaan ditentukan untuk menjadi sampel menggunakan purposive sampling, yang menghasilkan 258 data pengamatan sepanjang periode penelitian. Hasil penelitian mengungkapkan bahwa kepemilikan manajerial, kepemilikan pemerintah, ukuran dewan, dan struktur utang memengaruhi financial distress secara negatif dan signifikan, sedangkan kepemilikan institusional tidak berpengaruh.
Co-Authors Abid Ramadhan 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 Aprilia Puri Astuti Apsta, Widya Ari Setyanto Arie Vicky Galan Ramadhan Arum S, Nurlita Ashar Mukhammad Akbar Atria Dea Permata Aulia, Chania 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 Chania Aulia Chrisninditya, Ivana Diva Conteh, Abdul Deby Ilma Aulia Dendy Arda Pratama Derbi Ageng Kertaning Kalbu Desi Argita Karismawati Desi Argita Karismawati Desilis Kartika 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 Eskasari Putri 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 Frisca Fitriana Lulfi Galuh Raslina Gesti Putri Wahyudi Hanifah Uswatun Khasanah Hanun, Yuliana Hasna Hardina, Lulu Helmi, Neyla Faizza Tyasti Himawan Prasetyo 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 Kertaning Kalbu, Derbi Ageng Kholid Jundi Ar-Ridho Kurnia Rhamadita Aryani Kurniasari, Elvira Putri Kusumawati, Berlina Lia Ramadhani Fatchan Linda Ayu Purwaningsih Lulu Hardiana Lutfiana Cahya Ningrum M. Sholahuddin Mahameru Rosy Rochmatullah Marcella Aulia Dewi Maria Susila Sumartiningsih Maryunda, Monic Anastasya Maulida, Farah Dzakiyyah Mellisa, Sefi Melycha Putri Rianida 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 Nana Naraika Naminingsih Nanda Devista Devista Naovi Aprilia Bima Safana Nashirotun Nisa Nurharjanti Nasywa Nathania Hirda Neyla Faizza Tyasti Helmi Nica Tria Utami Ningsih, Wiwit Indah Lestari Nisrina Hanun Iftadi Noer Sasongko Novi Nur Ifgayani Novia Fitrotussalma Noviyanti, Erna Nur Farah Aulia Nuraisyah, Ratna Putri Nurhidayati, Diyah Nurlita Arum S Nursiam, Nursiam Pardiyanto Pardiyanto Pardiyanto, Pardiyanto Pawestri, Nabila Sophia Dwita Puput Ayu Rukmana Purwaningsih, Linda Ayu Purwitasari, Afrida Putri Rohmatul Ummah Putri, Eskasari Putri, Tri Asti Sari Qodri Royani Rahayu, Siti Nurhayati Ning Ramadhan, Arie Vicky Galan 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 Salsa Ramadina Salsabila Putri Widyadana Salvania Ayu Pramudita Saputri, Iin Nilam Sari, Nadila Afika Sayyidah Alifah Rahmani Sekarningrum, Alifah Setyanto, Ari Setyowati, Devaria Aisya Shafira Syauqina Munifah Shinta Permata Sari 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 Syeila Azizatul Khofifah Tiara Rahmawati Triandani, Rosa Milleniva Trisnawati, *Rina Triyono Triyono Ulfi Diana Uswatun Hasanah Utami, Nica Tria Vinka Wendi Hestinasari Wahyu Putra Utama Wahyu Putra Utama Wahyu Tiska Diana 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