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All Journal Jurnal Manajemen Terapan dan Keuangan 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 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 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 MANAJEMEN DEWANTARA 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) 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 Management Science Research Journal Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) 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 Journal of Ekonomics, Finance, and Management Studies Jurnal Ekonomi, Manajemen, Akuntansi Seminar Nasional Pariwisata dan Kewirausahaan (SNPK)
Erma Setiawati
Fakultas Ekonomi Universitas Muhammadiyah Surakarta
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PENGARUH FAKTOR EKSTERNAL DAN INTERNAL TERHADAP KINERJA KEUANGAN BANK UMUM SYARIAH Silvi Novita Dewi; Erma Setiawati
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i2.340

Abstract

This research aims to test whether there is an independent influence of gross domestic product, inflation, interest rates, financing to deposit ratio and operating efficiency ratio on return on assets. The population in this research is Islamic commercial banks in Indonesia. The number of samples in this study was 36 respondents. The sampling technique uses a purposive sampling method. The research method used is quantitative with the data source in the form of primary data. The data analysis method uses multiple linear regression analysis with SPSS version 25. The results of this research provide empirical evidence that partially the independent variables gross domestic product (GDP), inflation, interest rates, and financing to deposit ratio (FDR) have no effect on return on assets (ROA). Simultaneously, the independence variable operating efficiency ratio (OER) has a significant effect on return on assets (ROA)
Pengaruh Corporate Governance Dalam Hubungan Firm Size Dan Leverage Terhadap Earnings Management Farah Dzakiyyah Maulida; Erma Setiawati
Jurnal Akuntansi dan Pajak Vol 24, No 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i2.12575

Abstract

Earnings management is a method used by management in managing the company's financial reports through selecting accounting policies with the aim of increasing net profit and the expected company value. This research aims to analyze the influence of corporate governance in the relationship between firm size and leverage on earnings management in food and beverage companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The sampling technique in this research used purposive sampling. The analytical method in this research uses multiple linear regression analysis and the number of companies that meet the criteria is 130 companies. The results of this research prove that the audit committee effects on the relationship between leverage and earnings management. Meanwhile, firm size and leverage do not effect on earnings management, and the audit committee do not effect on the relationship between firm size and earnings management.
Pengaruh Good Coporate Governance, Leverage, Likuiditas, Profitabilitas dan Pertumbuhan Penjualan terhadap Financial Distress Burhanudin, Cahyani Maulidya; Setiawati, Erma
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 7, No 1 (2024): Mei 2024
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v7i1.19402

Abstract

Tujuan Penelitian: Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh variabel kepemilikan manajerial, leverage, likuiditas, profitabilitas dan pertumbuhan penjualan terhadap financial distressMetode Penelitian: Jenis penelitian yang digunakan adalah penelitian kuantitatif, menggunakan populasi 201 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2020-2022. Teknik pengambilan sampel menggunakan purposive sampling dengan jumlah 45 sampel PerusahaanOriginalitas: Pada penelitian sebelumnya memiliki persamaan pada variable dependennya yaitu financial distress, sedangkan untuk pembaruannya adalah penambahan variable good corporate governance beserta sektor penelitiannya.Hasil Penelitian: Dari hasil uji hipotesis yang telah dilakukan dapat disimpulkan bahwa kepemilikan manajerial dan pertumbuhan penjualan tidak berpengaruh terhadap financial distress. Leverage, likuiditas, dan profitabilitas berpengaruh terhadap financial distress.Implikasi: Temuan penelitian ini menjadi bahan pertimbangan bagi para investor dalam mengelola investasinya pada suatu perusahaan, sehingga para investor tidak akan menanggung kerugian apabila perusahaan mengalami kebangkrutan. Research Objectives: This research aims to determine and analyze the influence of managerial ownership, leverage, liquidity, profitability and sales growth variables on financial distressResearch Method: The type of research used is quantitative research, using a population of 201 manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. The sampling technique used purposive sampling with a total of 45 company samplesOriginality/Novelty: Previous research had similarities in the dependent variable, namely financial distress, while the update is the addition of the good corporate governance variable and its research sector.Research Results: From the results of the hypothesis testing that has been carried out, it can be concluded that managerial ownership and sales growth have no effect on financial distress. Leverage, liquidity and profitability influence financial distress.Implications: The findings of this research are a consideration for investors in managing their investments in a company, so that investors will not suffer losses if the company goes bankrupt.
Peran Profitabilitas, Leverage, Ukuran Perusahaan, dan CSR dalam Mempengaruhi Nilai Perusahaan Pawestri, Nabila Sophia Dwita; Setiawati, Erma
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 7, No 1 (2024): Mei 2024
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v7i1.19676

Abstract

Tujuan Penelitian: Mengevaluasi apakah profitabilitas, leverage, ukuran, dan CSR mempengaruhi nilai perusahaan. Nilai perusahaan mencerminkan seberapa besar perusahaan dalam menciptakan laba atau keuntungan, karena keuntungan yang diperoleh pemilik perusahaan menunjukkan tingginya nilai margin yang didapat perusahaan.Metode Penelitian: Untuk mengidentifikasi pengujian ini, teknik purposive sampling digunakan. Ada 43 sampel dari industri properti serta real estate yang tercatat di Bursa Efek Indonesia selama 2021-2022. Metode analisis yaitu dengan analisis regresi linear berganda.Originalitas/Novelty: Studi ini mempresentasikan kebaruan dengan objek sektor properti dan real estate dan meninjau rentang waktu yang digunakan yaitu tahun 2021 dan 2022. Dimana di tahun tersebut merupakan peralihan perekonomian setelah adanya wabah serta memberikan pemahaman yang lebih baru dan berkembang tentang faktor-faktor yang berpengaruh untuk nilai perusahaan di industri properti serta real estate pada BEI.Hasil Penelitian: Temuan empiris menyatakan bahwa CSR mempengaruhi nilai perusahaan, tetapi profitabilitas, leverage, dan ukuran perusahaan tidak mempengaruhinya.Implikasi: Hasil studi ini dapat menumbuhkan nilai perusahaan dengan meningkatkan keyakinan investor dan meningkatkan kemampuan perusahaan untuk mengelola risiko keuangan. Research Objectives: This research aims to evaluate whether profitability, leverage, size, and CSR affect the value of a company. The value of a company reflects how much a company creates profits, because the profit obtained by the company owner shows the high margin value obtained by the company.Research Method: The present study was selected using the purposive sampling technique. 43 real estate and property company samples are available that were listed on the Indonesia Stock Exchange in 2021–2022. Multiple linear regression analysis is the technique employed for analysis.Originality/Novelty: This study presents a novelty with the object of the property and real estate sector and reviews the time span used, namely 2021 and 2022. Where in that year is the transition of the economy after the outbreak and provides a newer and more developed understanding of the factors that affect firm value in the property and real estate industry on the IDX.Research Results: The empirical findings show that CSR affects firm value, but profitability, leverage, and firm size do not affect it.Implications: The results of this study can increase company value by improving investor confidence and increasing the company's ability to manage financial risk.
ANALISIS FRAUD DIAMOND DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN Purwitasari, Afrida; Setiawati, Erma
Widya Balina Vol 8 No 2 (2023): Jurnal Ilmu Pendidikan dan Ekonomi
Publisher : widya balina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53958/wb.v8i2.371

Abstract

Financial statement fraud is a legal strategy employed to manipulate financial statements by exploiting various loopholes in regulations, engaging in transactions with the primary objective of presenting a misleading financial picture. This study aims to assess the impact of pressure, opportunity, rationalization, and capability on financial statement fraud within manufacturing companies listed on the Indonesia Stock Exchange during the period 2020-2022. The research utilized purposive sampling, involving 160 companies that met the specified criteria. Multiple linear regression analysis was employed as the analytical method. The empirical findings reveal that both pressure and rationalization significantly influence financial statement fraud. In contrast, opportunity and capability show no significant effect on financial statement fraud.
Pengaruh EPS, ROA, DER Dan PBV Terhadap Harga Saham: Studi Kasus Pada Perusahaan LQ 45 Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2021 Aprilia Puri Astuti; Erma Setiawati
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 2 No. 2 (2024): Mei : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v2i2.697

Abstract

The Indonesian capital market recovered in 2021 after a decline due to the COVID-19 pandemic in 2020. The role of the capital market is crucial for economic growth, and investors need to pay attention to factors such as financial reports and company performance. Investors in LQ45 companies, consisting of 45 stocks with high liquidity, make selections based on transactions and market capitalization. This research focuses on the influence of Earning Per Share (EPS), Return On Assets (ROA), Debt to Equity Ratio (DER), and Price to Book Value (PBV) on the stock prices of LQ45 companies in the period 2018-2021. The research problem involves questions about the influence of each ratio on stock prices. The research objective is to examine the influence of these ratios. The results of the research are expected to provide important information for readers about the factors affecting stock prices and insights for researchers into the dynamics of the capital market. This research can also serve as a reference for further studies. The results of the analysis indicate that Earning Per Share (EPS), Return On Assets (ROA), Debt to Equity Ratio (DER), and Price to Book Value (PBV) significantly influence the stock prices of LQ45 companies.
ANALISIS FAKTOR DETERMINAN TAX AVOIDANCE (STUDI EMPIRIS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2020) Fitrianingrum, Erika; Setiawati, Erma
Jurnal Multidisipliner Bharasumba Vol 1 No 02 (2022): Jurnal Multidisipliner Bharasumba
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/bharasumba.v1i02.99

Abstract

The high number of cases of tax avoidance in Indonesia, encourages to conduct research on factors that affect tax avoidance. Tax avoidance is an action taken by taxpayers to minimize tax payments. Differences in interests between taxpayers and the government in responding to taxes, of course, will lead to tax avoidance actions carried out by taxpayers by exploiting loopholes in the Tax Law. This study aims to determine the influence of independent commissioners on tax avoidance, the influence of leverage on tax avoidance, the influence of profitability on tax avoidance, the influence of sales growth on tax avoidance, and the influence of company size on tax avoidance. The method used in this study is the quantitative method. The study used secondary data obtained from the annual reports of manufacturing companies listed on the Indonesia Stock Exchange during 2018 to 2020 downloaded through www.idx.co.id. The population used in the study was 492 companies, samples taken in the study as many as 231 companies, which were selected using purposive sampling techniques. The data analysis technique used in this study is multiple regression analysis for sample data. The results of this study concluded that independent commissioners have no effect on tax avoidance, leverage has no effect on tax avoidance, sales growth has no effect on tax avoidance, and company size has no effect on tax avoidance. While profitability affects tax avoidance.
Does Financial Literacy and Attitudes Influence Financial Management Behavior in The MSME'S Sector? Fauzan; Fadya Almira; Erma Setiawati; Agus Endro Suwarno
Riset Akuntansi dan Keuangan Indonesia Vol. 8 No. 3 (2023): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v8i3.4319

Abstract

Financial management behavior is considered to be one of the essential concepts in economics, such US allocation of financial resources and utilization This study aims to analyze the effects of financial literacy, financial attitudes, and the use of finance resources. and income on financial management behavior (case studies on MSMEs in the trade sector in Surakarta). This study used a quantitative approach method. The sampling technique used in this study was purposive sampling with 90 MSMEs business owners who are engaged in trade with food & beverage, fashion, and grocery businesses. The source used was primary data by deploying questionnaires that were then analyzed using multiple linear regression analysis with IBM SPSS Statistics 26 software. Based on the results of the data processing conducted, the result that financial literacy variables have a significant effect on financial management behavior, financial attitudes have no effect on financial management behavior, and income has a significant effect on financial management behavior. With good financial management behavior will help MSMEs actors in preparing short-term and long-term financial planning and can be responsible for financial management of money and assets that are considered productive.
Phenomenology of Bourdieu’s Theory of Practice: The Relationship Between the Budgeting Process and Culture Siti Nurhayati Ning Rahayu; Erma Setiawati; Rina Trisnawati, Ph.D
Riset Akuntansi dan Keuangan Indonesia Vol. 9 No. 1 (2024): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v9i1.5212

Abstract

This research scrutinizes the phenomenology of Bourdieu’s Theory of Practice: the relationship between the budgeting process and culture. The research aims to provide an overview of the phenomenon of budget preparation, understand the implementation of performance-based budgeting, and determine the role of Bourdieu’s Theory of Practice in budget preparation and culture. This research used Bourdieu’s Theory of Practice, consisting of Habitus, Capital, and Field. Bourdieu’s Theory of Practice was employed to analyze the phenomenon of budgeting in a social and cultural context. This research is qualitative. The setting of this research was UIN Salatiga. Triangulation techniques were utilized in this research. The research results demonstrated that the budget preparation process at UIN Salatiga started from the Planning Subdivision, which coordinates budget preparation at UIN Salatiga. The budget preparation process was based on the established Strategic Plan and Performance Agreement (Perkin). Fundamentally, budgeting at UIN Salatiga has implemented Performance-Based Budgeting, where each budget prepared must have clear input, output, and outcomes. In this case, Bourdieu’s Theory of Practice plays a role in the preparation, arrangement, implementation, reporting, and evaluation processes. Habitus, Capital, and Arena are highly influential in preparing the budget. Habitus, which Capital strengthens, becomes an essential part of the Arena and the budget preparation process so that a budget is created, which is used as a guideline for activities at UIN Salatiga.
Pengaruh Firm Size Dan Leverage Terhadap Kinerja Keuangan Perusahaan, Dengan Good Corporate Governance Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Industri Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2022) Saputri, Iin Nilam; Setiawati, Erma
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 1 (2024): 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.v5i1.3828

Abstract

Penelitian ini bertujuan untuk menguji pengaruh firm size dan leverage terhadap kinerja keuangan dengan Good Corporate Governance sebagai variabel moderasi pada perusahaan industri yang terdaftar di Bursa Efek Indonesia tahun 2019-2022. Data yang digunakan dalam penelitian ini yaitu data sekunder dengan Teknik purposive sampling, sehingga berdasarkan kriteria tersebut terpilih 39 perusahaan sebagai sampel penelitian. Analisis data menggunakan analisis regresi linier berganda menggunakan SPSS 25. Hasil penelitian menunjukkan bahwa firm size tidak berpengaruh terhadap kinerja keuangan dan leverage berpengaruh terhadap kinerja keuangan. Firm size yang dimoderasi oleh Good Corporate Governance tidak berpengaruh terhadap kinerja keuangan dan leverage yang dimoderasi oleh Good Corporate Governance berpengaruh terhadap kinerja keuangan. Adanya variabel moderasi dengan hasil Good Corporate Governance memperkuat hubungan antara leverage dengan kinerja keuangan dan mempunyai sifat pure moderasi.
Co-Authors Aflintang Wahyu Nur A’ni Agus Endro Suwarno AINAN SALSABIILAA Aini, Indah Nur Alifah Sekarningrum Alvi Rahmania Putri Amelia Romandhoni Novitasary Ameliya, Nabila Putri 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 Atria Dea Permata Aulia, Chania Aulia, Nur Farah Avika Miya Olistya Depp Avika Miya Olistya Depp BANDI Baningrum, Ratih Mar Banu Witono Banu Witono, Banu Bekti Wiji Lestari Berliana Rachma Khairunnisa Burhanudin, Cahyani Maulidya Cahyaningrum, Rasita Isnaini CHANIA AULIA Chrisninditya, Ivana Diva Conteh, Abdul Deby Ilma Aulia Deby Ilma Aulia Dendy Arda Pratama Derbi Ageng Kertaning Kalbu Devaria Aisya Setyowati Dewi Kartika Sari Dewi Sekar Tanjung 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 Fatchan Achyani Fatma, Inanda Karina Artika Fatmaningtyas, Sastria Fauzan Fauziyyah, Fadhilah Nur Febrianti, Adilla Rahmah Fitrianingrum, Erika Fuad Hudaya Fatchan 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 Inayati, Luthfiana Indah Nur Aini Indah Permata Dewi Indah Permata Sari Ines Dyah Ayu Hapsari Intan Rosiyana 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 Marcella Aulia Dewi Maria Susila Sumartiningsih Maryunda, Monic Anastasya Maulida, Farah Dzakiyyah Mawarni, Rahma Dila Mellisa, Sefi Muchammad Azrial Akbar Muhammad Ridwan Agung Patria Nagara Mujiyati Mujiyati Mukhammad Akbar, Ashar Mutia Rida Utami Mutiara Saksono Putri Nabila Khairunnisa Nadia Farah Dina Nanda Devista Devista Naovi Aprilia Bima Safana Nashirotun Nisa Nurharjanti Nasywa Nathania Hirda Ningsih, Wiwit Indah Lestari Noer Sasongko Novi Nur Ifgayani 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, Tri Asti Sari Ramadhan, Arie Vicky Galan Raslina, Galuh Ratih Mar Baningrum Ratri Nur Azizah Redhona Gevi Waluyo Putri 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 Sari, Yulika Ambar Sayyidah Alifah Rahmani Sekarningrum, Alifah Setyanto, Ari Setyowati, Devaria Aisya Shinta Permata Sari Silvi Novita Dewi Siti Aisyah Salim Siti Asiyah Siti Asiyah 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 Wiyadi Wiyadi Yayuk Sri Wahzuni Yuliana Hasna Hanun Zulfikar Zulfikar