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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 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 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 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
Universitas Muhammadiyah Surakarta
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Pengaruh Sakpole (Sistem Administrasi Kendaraan Pajak Online) terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor dengan Pemahaman Internet Sebagai Variabel Moderating Ika Damayanti; Erma Setiawati
Syntax Idea 2083-2102
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/syntax-idea.v5i11.2671

Abstract

This research aims to analyze and test the influence of the Online Vehicle Tax Administration System (SAKPOLE) on Taxpayer Compliance with internet understanding as a moderating variable. This research is quantitative research. The sampling technique used in this research is simple random sampling technique. The data used in this research is primary data by distributing questionnaires to users of the Online Vehicle Tax Administration System (SAKPOLE). The total sample used in this research was 164 respondents. The data analysis method used is a multiple linear regression model and analyzed using the SPPS version 21 program. The results of the research show that internet understanding has a positive and significant effect on the relationship between SAKPOLE and taxpayer compliance. So it is concluded that internet understanding is a moderating variable in the relationship between SAKPOLE and taxpayer compliance.
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.
Impact of Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG) on Earning Quality with Capital Structure as a Moderating Variable Monic Anastasya Maryunda; Rina Trisnawati; Erma Setiawati
Journal Research of Social Science, Economics, and Management Vol. 3 No. 04 (2023): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v3i04.566

Abstract

Purpose: This research aims to analyze the influence of Corporate Social Responsibility (CSR) disclosure, managerial ownership, board of commissioners, on earnings quality with capital structure as moderating variables. Managerial ownership and the board of commissioners are proxies for Good Corporate Governance (GCG). Methodology: This research used secondary data which can be accessed in the Indonesia Stock Exchange (IDX) website (www.idx.co.id). The sampling method used a purposive sampling technique and data processing in this research used SPSS 24 software. Results: The results of in this research show that disclosure of Corporate Social Responsibility (CSR), managerial ownership, and the board of commissioners had significant effect on earnings quality. Capital structure strengthens the relationship between Corporate Social Responsibility (CSR) disclosure and earnings quality. Besides that, capital structure strengthens the relationship between managerial ownership and earnings quality. The relationship between the board of commissioners and earnings quality is also strengthened by the capital structure. Applications/Originality/Value: The implication of this research which to improve earning quality, companies must disclose more Corporate Social Responsibility (CSR) and strengthen Good Corporate Governance (GCG) in managing the company so that the company can achieve its goals.
The Effect of Good Corporate Governance (GCG) on Financial Performance with Company Size as a Moderating Variable Wiwit Indah Lestari Ningsih; Erma Setiawati; Rina Trisnawati
Journal Research of Social Science, Economics, and Management Vol. 3 No. 04 (2023): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v3i04.570

Abstract

Purpose: This research aims to analyze the effect of insider share ownership, board size, independent board of commissioners, audit committee on financial performance with Company Size as a moderating variable. Insider share ownership, board size, independent board of commissioners and audit committee are proxies for Good Corporate Governance (GCG). Methodology: The Indonesia Stock Exchange (IDX) website provides access to secondary data used in this study. Information about businesses listed on the IDX is included in this data. Purposive sampling was used to choose the sample, which implies the researcher purposefully chose businesses that matched the study's criteria. Eviews 9 software was used for data analysis. Results: The study's conclusions provide the following details: The size of the board of commissioners (Board Size), the number of directors on the board of directors (Board Size), and the existence of an independent board of commissioners (Independent Board of Commissioners) have little impact on the company's financial success. The size of the board of directors (Board Size) has a significant impact on the financial performance of the company. This may be proof that management and decision-making within the corporation are impacted by the size of the board of directors. The size of the organization modifies the relationship between the audit committee and financial performance. As a result, the size of the audit committee determines how much it influences financial performance. 
The Role of Corporate Governance in Moderating the Influence of Corporate Social Responsibility Disclosure, Investment Risk and Firm performance in Manufacturing Companies Listed on the Indonesian Stock Exchange 2018-2022 Baety Nur Rohmah; Erma Setiawati; Rina Trisnawati
Journal Research of Social Science, Economics, and Management Vol. 3 No. 5 (2023): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v3i5.591

Abstract

Purpose: This study aims to analyze the impact of Corporate Social Responsibility Disclosure (CSRD) and investment risk on firm performance with CEO integrity, ownership concentration, and independent board as moderating variables. CEO integrity, concentrated ownership, and an independent board of directors are hallmarks of Good Corporate Governance (GCG). Methodology: This study uses manufacturing companies listed on the Indonesia Stock Exchange during the period 2018-2022. The total sample for this study included 107 dates. Purposive sampling technique was used for the sampling method and SPSS 24 software was used for data processing in this study. Results: The results of in this research show that CSR disclosure does not have a significant impact on firm performance. Investment risk has a positive and significant impact on a company's performance. CEO integrity does not moderate the effect of his CSR disclosure on firm performance, but ownership concentration and independent board of directors moderate the effect of her CSR disclosure on firm performance. Although CEO and independent board integrity do not moderate the effect of investment risk on firm performance, ownership concentration does moderate the effect of investment risk on firm performance. Applications/Originality/Value: Even if an organization makes CSR disclosures, it does not directly impact its financial performance. Companies must understand and carefully manage investment risk to maintain and improve performance. Additionally, this study shows how ownership concentration and independent boards moderate the impact of CSR disclosure, it shows that highlighting the importance of corporate structure in optimizing corporate sustainability impact.
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.
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