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All Journal EkoBis ( Ekonomi & Bisnis ) Jurnal Iqtisad Jurnal Akuntansi & Auditing Indonesia Jurnal Ilmiah Akuntansi dan Bisnis JURNAL BISNIS STRATEGI EL-MUHASABA Abdimas Jurnal Kajian Bali Jurnal Ekonomi Modernisasi Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review Jurnal Ilmiah Mahasiswa FEB Gadjah Mada International Journal of Business JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma Wacana, Jurnal Sosial dan Humaniora Jurnal Al-Iqtishad TEMA (Jurnal Tera Ilmu Akuntansi) PROFIT : Jurnal Administrasi Bisnis The International Journal of Accounting and Business Society Journal of Accounting and Investment JABE (Journal of Accounting and Business Education) Riset Akuntansi dan Keuangan Indonesia JOIV : International Journal on Informatics Visualization Jurnal Ekonomi & Keuangan Islam Jurnal AKSI (Akuntansi dan Sistem Informasi) EKUITAS (Jurnal Ekonomi dan Keuangan) Journal of Innovation in Business and Economics JIA (Jurnal Ilmiah Akuntansi) Amwaluna Jurnal Ekonomi dan Keuangan Syariah IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam International Journal of Economics, Business and Accounting Research (IJEBAR) International Journal of Religious and Cultural Studies Journal of Islamic Accounting and Finance Research Jurnal Akuntansi The Indonesian Journal of Accounting Research Studi Akuntansi dan Keuangan Indonesia (SAKI) Madani : Indonesian Journal of Civil Society Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ilmiah Akuntansi Peradaban AJAR (Asian Journal of Accounting Research) (e-Journal) Jurnal Akuntansi dan Keuangan Indonesia Journal of Universal Community Empowerment Provision Basic and Applied Accounting Research Journal Riset Akuntansi dan Keuangan Indonesia Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) Siber International Journal of Digital Business Amwaluna: Jurnal Ekonomi dan Keuangan Syariah Atestasi : Jurnal Ilmiah Akuntansi Open Access DRIVERset
Iwan Triyuwono
Universitas Brawijaya
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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KONSEP PENGUKURAN KINERJA BERBASIS KESEJAHTERAAN ISLAM Diana Nurindrasari; Iwan Triyuwono; Aji Dedi Mulawarman
Jurnal Akuntansi Multiparadigma Vol 9, No 3 (2018): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/jamal.2018.04.9024

Abstract

Abstrak: Konsep Pengukuran Kinerja Berbasis Kesejahteraan Islam. Penelitian ini mencoba untuk mengkonstruksi konsep pengukuran kinerja yang selama ini didominasi oleh balanced scorecard. Metode yang dijadikan alat konstruksi adalah studi literatur mengenai balanced scorecard serta pembangunan konsep dari nilai-nilai pada gerakan duduk dan salam. Penelitian ini menunjukkan bahwa manusia sebagai penyebar kesejahteraan merupakan antitesis dari homo economicus yang terdapat pada balanced scorecard. Pembentukan konsep yang tebentuk adalah tujuan dan persepektif lebih luas dan utuh yaitu ibadah kepada Tuhan, ketentraman, dan terpenuhinya materi pada sesama, lingkungan, dan alam semesta.                                                                        Abstract: The Concept of Performance Measurement based on Islamic Welfare. This study tries to construct the concept of performance measurement which has been dominated by the balanced scorecard. The method used as a construction tool is the study of literature on balanced scorecard and the development of concepts of values in sitting and greeting movements. This study shows that humans as welfare providers are the antithesis of homo economicus in the balanced scorecard. The formation of concepts that are shaped is a broader and more intact perspective and perspective, namely worship to God, peace, and material fulfillment of others, the environment, and the universe.
TAFSIR HERMENEUTIKA INTENSIONALISME ATAS “LABA” YAYASAN PENDIDIKAN Dian Purnama Sari; Iwan Triyuwono
Jurnal Akuntansi Multiparadigma Vol 1, No 3 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (827.591 KB) | DOI: 10.18202/jamal.2010.12.7106

Abstract

Yayasan is a non-profit organization. The organization should not, by nature, has income statement and “profit” account. But, a non-profit organization which has profit account in income statement, still exists. The aim of this research is to find why the non-profit organization use income statement and understand the meaning of “profit” in non-profit education organization. The paradigm used in this research is interpretive paradigm. This research used Hermeneutics Intensionalism as the analysis method. The result shows there are three meanings of “profit” in non-profit organization, namely material “profit”, social “profit”, and memorial “profit”. The material “profit” is used to pay the debt of the non-profit organization. Social “profit” is the meaning of “profit” understood by student who benefit from fee dis-counts from the school. The third “profit” is memorial “profit” that means value to every stakeholder of this organization, that could remember won-derful times when they studied and worked in this school. These three “profits” are connected and affect one another so that they become borderless circle, namely the Tri-Sari “Laba” Yayasan.
PRAKTIK PENENTUAN HARGA JUAL BERBASIS MEURAMIN Syauqi Hidayat; Iwan Triyuwono
Jurnal Akuntansi Multiparadigma Vol 10, No 1 (2019): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/jamal.2019.04.10003

Abstract

Abstrak: Praktik Penentuan Harga Jual Berbasis Meuramin. Penelian ini berusaha untuk mengungkap makna dari praktik penentuan harga jual berbasis nilai-nilai Meuramin Penelitian ini menggunakan abstraksi budaya Meuramin sebagai metode melalui wawancara kepada pengelola sebuah kedai kopi. Studi ini menemukan bahwa konsep perumusan harga jual yang diimplemetasikan oleh informan tidak semata-mata berorientasi pada pencapaian materi saja tetapi terkadung nilai-nilai religius dan keadilan yang bersifat holistik. Penentuan harga jual juga berusaha menghadirkan kesejahateraan dan keadilan untuk semua pihak. Implikasi dari praktik ini adalah munculnya perbedaan dalam mempersepsikan manusia sebagai unsur produksi.Abstract: The Practice of Determining Selling Prices Based on Meuramin Culture. This study seeks to uncover the meaning of the practice of selling prices based on Meuramin values. This study uses Meuramin cultural abstraction as a method through interviews with the managers of a coffee shop. This study finds that the concept of the formulation of selling prices implemented by informants is not solely oriented to the achievement of sharp material but contained holistic religious and justice values. The determination of selling prices also seeks to bring welfare and justice to all parties. The implication of this practice is the emergence of differences in perceiving humans as an element of production.
GURINDAM ETIKA PENGELOLA KEUANGAN NEGARA Bobby Briando; Iwan Triyuwono; Gugus Irianto
Jurnal Akuntansi Multiparadigma Vol 8, No 1 (2017): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (440.044 KB) | DOI: 10.18202/jamal.2017.04.7036

Abstract

Abstrak: Gurindam Etika Pengelola Keuangan Negara. Penelitian ini bertujuan membangun infrastruktur etika pengelola keuangan negara dengan menggunakan budaya khas masyarakat Melayu, yaitu gurindam dua belas. Penelitian ini menggunakan paradigma spiritualis dan desain penelitian spiritualis dalam membangun infrastruktur etika. Melalui metode zikir, doa, tafakur, dan ikhtiar, peneliti mendapatkan metafora marwah sebagai alat untuk menganalisis data. Metafora marwah termanifestasi dalam Program MARWAHKU. Hasil penelitian ini menunjukkan bahwa infrastruktur etika memiliki orientasi pada puncak tertinggi spiritual manusia, yaitu kesadaran ketuhanan. Infrastruktur etika dibangun dalam tiga bagian utama, yaitu pedoman, pengelolaan, dan pengendalian yang diadopsi dari infrastruktur etika versi OECD.                                                            Abstract: The Couplets of State Financial Manager Ethic . The objective of research was to develop ethical infrastructure national financial managers using marwah metaphor and gurindam dua belas. This research using spirituality paradigm and spiritual research design. By doing praise (zikir), pray (doa), muse (tafakur), and action (ikhtiar), researcher got marwah metaphor as a tool for analyze this research. Marwah metaphor manifested as MARWAHKU program. This results of this study indicate that the ethic infrastructure have orientation on the highest peak of human spiritual, God consciousness. Ethics infrastructure built in three main parts, namely guidance, management and control of the infrastructure ethics adopted version of the OECD.
ISLAMIC VALUES IN ACCOUNTING INFORMATION GOVERNANCE OF THIRD-SECTOR ORGANISATION Meirna Puspita Permatasari; Iwan Triyuwono; Aji Dedi Mulawarman
Jurnal Akuntansi Multiparadigma Vol 12, No 1 (2021): Jurnal Akuntansi Multiparadigma (April 2021 - Agustus 2021)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2021.12.1.01

Abstract

Abstrak – Nilai Islam dalam Tata Kelola Informasi Akuntansi Lembaga Sektor KetigaTujuan Utama – Penelitian ini berupaya untuk mengungkapkan bagaimana nilai Islam berada di dalam tata kelola informasi akuntansi lembaga sektor ketiga (LSK) untuk mendukung keadilan sosialMetode – Penelitian ini menggunakan etnografi Islam sebagai metode. Sejumlah pengurus dari lembaga sektor ketiga menjadi objek dalam penelitian ini.Temuan Utama – Nilai-nilai Islam yang terdiri atas amanah, keadilan, dan kebajikan menjadi prinsip, kebijakan dan landasan dalam proses informasi akuntansi untuk mewujudukan keadilan sosial. Setiap informasi akuntansi mencakup masalah keuangan dan non keuangan. Hal tersebut dipersepsikan sebagai amanah yang harus dijaga dan disampaikan kepada penerima yang berhak sesuai dengan ajaran Islam.Implikasi Teori dan Kebijakan – Nilai Islam dapat mengonstruksi kerangka tata kelola informasi akuntansi dalam LSK untuk menjalankan akuntabilitas holistik dan berkeadilan. Nilai ini dapat digunakan oleh LSK berbasis Islam untuk mengembangkan praktik tata kelola informasi akuntansi.Kebaruan Penelitian – Penelitian ini menjembatani kesenjangan terkait wujud nilai keadilan Islam melalui praktik tata kelola informasi akuntansi lembaga sektor ketiga. Abstract – Islamic Values in Accounting Information Governance of Third-Sector OrganisationMain Purpose – This research seeks to shed light on how Islamic values prevail in accounting information governance of Third Sector Organisation (TSO) to promote social justice.Method - This study employed Islamic ethnography as method. A number of administrators from TSO became the main informants. Main Findings - Islamic values of amanah (trust), ‘adl (justice) and ihsan (benevolence) prevail in the principles, policies and throughout the process of accounting information to promote social justice. Accounting information encompasses both financial and nonfinancial matters. It is perceived as amanah that must be preserved and delivered to its rightful beneficiaries in accordance with Islamic teachings.Theory and Practical Implications – Islamic values can construct accounting information governance framework of TSOs to discharge holistic accountability. It can be used by Islamic TSOs to develop the practice on accounting information governance.Novelty – This study adresses gap regarding manifestation of Islamic values through TSOs’ accounting information governance in practice.  
AKUNTANSI SYARI'AH: MENUJU PUNCAK KESADARAN KETUHANAN MANUNGGALING KAWULO GUSTI Iwan Triyuwono
Jurnal Akuntansi Multiparadigma Vol 2, No 2 (2011): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (296.816 KB)

Abstract

Melalui pendekatan Epistemologi Berpasangan  yang rasional-intuitif , Akuntansi Syari’ah memformulasikan tujuan dasar laporan keuangannya sebagai berikut (Triyuwono 2006b: 328-44):(1)  memberikan informasi (information )(2)  media untuk akuntabilitas ( accountability )Sekilas dua tujuan ini sama dengan akuntansi modern, tetapi sebetulnya secara substansial makna dari dua tujuan tersebut  sangat berbeda.  Tujuan pertama merupakan representasi dari dunia materi , sedangkan tujuan kedua merupakan representasi dari dunia spiritual.   Epistemologi Berpasangan merupakan pendekata n yang digunakan untuk membangun Akuntansi Syari’ah.  Pendekatan ini selalu berpegang pada prinsip keseimbangan.  Dalam konteks ini, Akuntansi  Syari’ah menyeimbangkan materi dengan yang spiritual.  Sehingga tidak heran jika tujuan pertama merupakan representasi dari dunia materi dan tujuan kedua merupakan representasi dari dunia spiritual.
ANALISA DAMPAK PENGUMUMAN DIVIDEN TERHADAP RETURN, VARIABILITAS TINGKAT KEUNTUNGAN DAN AKTIVITAS VOLUME PERDAGANGAN SAHAM Ratnawati - -; Sumiati - -; Iwan - Triyuwono
Wacana Journal of Social and Humanity Studies Vol. 12 No. 4 (2009)
Publisher : Sekolah Pascasarjana Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (114.659 KB)

Abstract

ABSTRACT   Objective of this research is to ascertain whether the dividend announcement has impacts on return, security return variability and stock trading volume activity in the period surrounding the event. This research was conducted by using event study method with market adjusted model approach. The sample was 67 manufacturing companies announcing dividend between 2000-2001 and fulfilling sample criteria. The statistical test used is T-test: Paired Two Samples for Mean on the period before the event, at the moment of the event, and after the event. Statistical periods are applied to the extended periods (10 observation days) and abridged periods (5 observation days). Results indicate that dividend announcement significantly influence return, abnormal return on the period before-after announcement, while the security return variability is significant on the period before-at the moment of announcement and after-at the moment of announcement. The results of the research for the abridged periods indicate that dividend announcement significantly influence stock return on the period before-after announcement, and the security return variability on the period at the moment-after the announcement and before-after the announcement. The variables of cumulative abnormal return (CAR), security return variability (SRV) and trading volume activity (TVA) on the 10 and 5 observation days do not indicate any significant difference. Cumulatively, the research provides a conclusion that there is not sufficient informational content in the dividend announcement. This can be seen from the inconsistent results gained from some variables and which indicating that the form of Indonesian capital market, especially Jakarta Stock Exchange, is not semi strong efficient yet. This is seen from the significant results gained from the tests of some variables. Keywords: Dividend Announcement, Return, Abnormal Return, SRV, TVA
PERILAKU HARGA DAN VOLUME PERDAGANGAN (Studi Peristiwa Dampak Penundaan Pencairan Bantuan IMF pada Saham Dominasi Asing dengan Pendekatan Koreksi Beta) Rini - Mahgianti; Umar - Burhan; Iwan - Triyuwono
Wacana Journal of Social and Humanity Studies Vol. 12 No. 4 (2009)
Publisher : Sekolah Pascasarjana Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (173.055 KB)

Abstract

ABSTRACT   Theoritically has been stated that any relevant informations can create any market reactions indicated by price behaviour and trading volume. Research aimed  at analysing market reaction through any indicator of  cumulative abnormal return (CAR) and cumulative abnormal trading volume (CATVA) resulted by the delay of IMF grant.  Research was focused on the broad dominance stock and domestic dominance stock as a comparation. Market model approach was used in this analysis and the beta corection model to determine the expected return. Results show that delay of IMF grant contain any negative informations indicated by the significant reduce of CAR and CATVA, before and after annoucement.   Keywords: prive behaviour, CAR, CATVA, trading volume ABSTRAK   Secara teoritis dinyatakan bahwa informasi yang relevan dapat menimbulkan reaksi pasar yang dapat tercermin dari harga dan volume perdagangan. Penelitian ini bertujuan menguji reaksi pasar melalui indikator cumulative abnormal return (CAR) dan cumulative abnormal trading volume (CATVA) akibat pengumuman penundaan pencairan bantuan IMF. Obyek penelitian dilakukan pada saham dominasi asing dan sebagai pembanding dilakukan pula pengujian pada saham dominasi domestik. Pengujian dilakukan dengan pendekatan market model dan menambahkan model koreksi beta untuk penentuan expected return. Hasil penelitian yang diperoleh menunjukkan bahwa pengumuman penundaan bantuan IMF memiliki kandungan informasi negatif yang terlihat dari adanya penurunan CAR dan CATVA yang signifikan sebelum dan setelah pengumuman.   Kata kunci: Perilaku harga, CAR, CATVA, volume perdagangan
ANALISIS FAKTOR YANG MEMPENGARUHI HOLDING PERIOD SAHAM BIASA PADA PERUSAHAAN GO PUBLIC YANG TERCATAT DALAM INDEX LQ45 Vinus - Maulina; Sumiati - -; Iwan - Triyuwono
Wacana Journal of Social and Humanity Studies Vol. 13 No. 3 (2010)
Publisher : Sekolah Pascasarjana Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (227.149 KB)

Abstract

ABSTRACT The aim of this study is to know and analyze variables influencing holding period of common stock on public firm listed in LQ 45 Index, that are firms generally have good performance assessed based on both market performance and firm fundamental, then analyzing the dominance influencing variable. This study is conducted in Jakarta Stock Exchange with population of stocks listed in LQ 45 index in period of 2000 – 2001 with the total of 64 firms. The Sample Taking Method is purposive sampling with the criteria that the firms at least listed twice in LQ45 index on the study period. The Analysis method used to analyze independent variables: spread, market value, variance return, and dividend pay out ratio and dependent variable: holding period is two stage least squares multiple regression model,  since there is possibility that the correlation of bid-ask spread from the current period and bid-ask spread and holding period from the previous period for every stock take place simultaneously. Results show that partially bid-ask spread variable that constitutes the different value between the highest price provided paid by buyer with the lowest price offered by seller has significance positive correlation on holding period of common stock and there is inverse correlation/significance negative between variance return variable that reflect the risk rate from stock effected by fluctuation of stock price and holding period of common stock. While, simultaneously, there is no significance correlation between dependent variable and independent variable that means bid-ask spread, market value, variance return and dividend pay out ratio can’t describe variation from holding period variable. Keywords: holding period, common stock.
Building the Concept of Corporate Social Responsibility Concept Based on Shari'ate Enterprise Theory Ugroseno Damara Prasadhana Handoyo; Iwan Triyuwono; Aji Dedi Mulawarman
Wacana Journal of Social and Humanity Studies Vol. 22 No. 2 (2019)
Publisher : Sekolah Pascasarjana Universitas Brawijaya

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Abstract

Corporate Social Responsibility (CSR) is an acknowledgment of the company that their business activities have an impact on society and the environment, and the impact is used as a reference by management in business decision making (Hughes and Kapoor, 1985). This research will be aimed to reconstruct CSR concept using shari'ate enterprise theory (SET) perspective. The CSR conceptions criticized in this study are the principles of CSR. This principle will be focused on the principles that developed by International Organization for Standardization with the concept made by the institution on CSR, namely ISO 26000. The methodology used in this research is qualitative methodology based on critical paradigm, so this research try to critically examine the concept when viewed from Shari'ate enterprise theory (SET). By using Shari'ate enterprise theory, this study is expected to be able to liberate, change the principles of CSR based on ISO 26000 and seek other alternatives, namely the principles of CSR in shariah construction. Thus, it can be used to reduce the limitations of previous CSR based on ISO 26000 principles and to be able to find solutions to the social problems that are occurring within the principles of CSR base on ISO 26000. These values, including: the value of justice, the value of trust (amanah) and the value of responsibility. The result of reconstruction as the final result in this research is the principles of CSR based on ISO 26000 into CSR in shariah construction.
Co-Authors Abdarahman M. Kalifa Abdul Ghofar Achdiar Redy Setiawan Achdiar Redy Setiawan Achmad Tavip Junaedi Achsin, M Ade Ikhlas Amal Alam Aji Dedi Mulawarman Aji Mulawarman Ajis, Mohd Na'eim Akhmad Riduwan Akhmad Thoha Akhmad Thoha Ali Djamhuri Ali Djamhuri Ali Farhan Alif Ilham Akbar Fatriansyah Alimuddin Alimuddin Andi Irfan, Andi Andy Setiawan Andy Setiawan Anggraini, Nabila Nur Ari Kamayanti Arief, Syaiful Aries Iswahyudi ariqa, shafa nada Aryo Prakoso Aspiaty A. Samiun Azmala, 'Ilya Bagus Aji Nugraha Bahri, Nur Alim Bambang Hariadi Binti, Binti Shofiatul Jannah Briando, Bobby Briando, Bobby Cok Istri Ratna Sari Dewi DEDI MULAWARMAN Dian Purnamasari Dion Yanuarmawan Dipayana, Muhammad Avicinna Djamhuri , Ali Djumilah Hadiwijoyo Eka Afnan Troena Ekaviana, Dessy Eko Ganis Sukoharsono Elok Harmatil Ummami Endiaverni, Wa Ode Eny Zuhrotin Nasyi’ah Ferry Puspitaningrum Fia Rahma Fitriah Bidari Latuconsina Fransiskus Randa Gaffikin, Michael J.R Grahita Chandrarin GRAHITA CHANDRARIN Gugus Irianto Gugus Irianto Hariadi , Bambang Hasana, Siti Rodiah Husna, Mila Mardia Imam Subekti Irman Mamulati, Irman Iswahyudi, Aries Jalal Ikram, Abdi Dzul Jordan Hotman Ekklesia Sitorus Kalifa, Abdarahman M Kharisma Nugraha Putra Kharisma Nugraha Putra Khoiriyah Trianti Komariyah, Sri Nurul Krisno Septyan Liana, Esti Lilik Purwanti M. Achsin M. Achsin Made Sudarma Mayasari, Rosalina Pebrica Meirna Puspita Permatasari Melinda Ibrahim Mila Mardia Husna Mohamad Djasuli, Mohamad Muhamad Ali Embi Muhamad Asrul Oktarizal Muhamad Asrul Oktarizal Muhammad Achsin Muhammad Achsin Mulawarman , Aji Dedi Musthafa, Tatang Fatah Nadiah Lutfi Wakid Nazila, Zaidatin Ni Ketut Sriwinarti Noval Adib Nur Alim Bahri Nurindrasari, Diana Nurul Qomariyah Ocktavianto, Eko Prasetyo P Purwanto Prasetio, Januar Eko Prihat Assih Primantara, Ergy Restu Putra, Kharisma Nugraha Rahmad Harddian Ramadhani, Annas Rahmat Ratnawati - - Ridho Muhammad Purnomosidi Rini - Mahgianti Risky Budianto Roekhuddin Roekhuddin Roekhudin, Roekhudin Rosidi * Rosidi Rosidi Rr. Sri Pancawati Martiningsih Selfiah Selfiah Sholeh, Achmad Ridwan Sirajudin Siti Rodiah Hasana Sri Nurul Komariyah Sukamto, Wiwid Sumiati - - Sumiati - - Sumiati - - Suprapto, Evania Saskara Suryan Widati Suryan Widati Syauqi Hidayat Thahirah, Khadijah Ath Tri Rahayu Widyaningrum Tsabita, Rachmania Ugroseno Damara Prasadhana Handoyo Umaimah Umar - Burhan Unti Ludigdo Unti Ludigdo Unti Ludigdo Unti Ludigdo Veby Kusuma Wardhani, Veby Kusuma Vinus - Maulina Vitriyan Espa Widyaningrum, Tri Rahayu Windayani, Erilla Wiwid Sukamto Wiyarni Wiyarni Wuryan Andayani Yeney Widya Prihatiningtias Yeney Widya Prihatiningtyas Yohan Bakhtiar Yulianingtias, Karina Surya Yulis Alfia Yulis Diana Alfia Zaidatin Nazila Zaki Baridwan Zaki Baridwan Zuhrotin Nasyi’ah, Eny