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The Effect of Financial Health on Profitability with Islamic Corporate Governance as A Moderating Variable Laeli, Azizatul; Yulianto, Agung
Accounting Analysis Journal Vol 5 No 3 (2016): August 2016
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i3.11197

Abstract

Tujuan penelitian ini adalah untuk menganalisis pengaruh kesehatan finansial terhadap profitabilitas dengan Islamic Corporate Governance sebagai variabel moderating. Populasi dalam penelitian ini adalah seluruh Bank Umum Syariah yang ada di Indonesia. Berdasarkan data Statistik Perbankan Syariah, jumlah BUS adalah 12. Sampel yang digunakan berjumlah 10 BUS dengan menggunakan teknik purposive sampling. Data yang dikumpulkan berupa laporan tahunan Bank Umum Syariah mulai tahun 2010 hingga tahun 2015. Teknik analisis dalam penelitian ini menggunakan analisis deskriptif dan analisis inferensial. Metode analisis yang digunakan adalah Analisis Regresi Linier Berganda. Pengujian hipotesis menggunakan program SPSS 21. Hasil penelitian menunjukkan bahwa secara langsung variabel kesehatan NPF dan FDR berpengaruh positif terhadap profitabilitas (ROA) dan variabel kesehatan CAR tidak berpengaruh terhadap profitabilitas (ROA). Sedangkan hasil penelitian setelah adanya variabel moderating Islamic Corporate Governance (ICG) dengan menggunakan MRA menunjukkan hasil bahwa ICG memoderasi pengaruh positif variabel kesehatan NPF dan FDR terhadap profitabilitas (ROA), dan ICG tidak mampu memoderasi pengaruh positif variabel kesehatan CAR terhadap profitabilitas (ROA). Peneliti selanjutnya disarankan untuk mengembangkan model penelitian ini dengan menggunakan variabel moderating dan menambahkan variabel independen lain. Selain itu, bisa diambil dari sisi/persepsi nasabah dengan menggunakan data primer sehingga menambah variasi dalam penelitian mengenai profitabilitas (ROA) bank syariah. The purpose of this study is to analyze the effect of financial health on profitability with Islamic Corporate Governance as a moderating variable. The population in this study was all Islamic Banks in Indonesia. Based on the data from Islamic Banking Statistics, the number of Islamic Banks was 12. The sample used numbered 10 Islamic Banks by using purposive sampling technique. Data collected in the form of Islamic Banks annual reports from 2010 to 2015. The analysis technique in this study used descriptive analysis and inferential analysis. The method of analysis used was Multiple Linear Regression Analysis. Hypothesis testing used SPSS 21. The results showed that directly health variable of NPF and FDR had a positive effect on profitability (ROA) and health variable of CAR did not affect the profitability (ROA). While the results of the study after the existence of moderating variable that Islamic Corporate Governance (ICG) by using MRA showed that ICG moderated the positive influence of NPF and FDR health variables on profitability (ROA), and ICG was not able to moderate the positive influence of CAR health variable on profitability (ROA).
Influence of Ethical Environment and Task Complexity on Audit Judgment with Personality Type and Locus of Control As Moderated Variables Muktiningtyas, Dita; Yulianto, Agung
Accounting Analysis Journal Vol 5 No 4 (2016): November 2016
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i4.12545

Abstract

Tujuan penelitian ini adalah untuk mengetahui Pengaruh Lingkungan Etika dan Kompleksitas Tugas terhadap Audit Judgmentdan interaksi kedua variabel independen tersebut dengan Tipe Kepribadian dan Locus Of Control sebagai variabel moderasi terhadap Audit Judgment. Peneltian ini menggunakan data primer dengan populasi auditor yang bekerja pada Kantor Akuntan Publik di Kota Semarang. Penelitian ini menggunakan teknik convenience sampling untuk menentukan sampel. Penelitian ini menggunakan analisis regresi berganda dan uji interaksi selisih nilai mutlak untuk pengujian hipotesis menggunakan SPSS versi 21. Hasil penelitian ini menunjukan bahwa lingkungan etika berpengaruh positif signifikan terhadap audit judgment, kompleksitas tugas berpengaruh positif signifikan terhadap audit judgment. Lingkungan etika yang dimoderasi oleh tipe kepribadian berpengaruh signifikan terhadap audit judgment. Lingkungan etika yang dimoderasi oleh locus of control tidak berpengaruh signifikan terhadap audit judgment. Kompleksitas tugas yang dimoderasi oleh tipe kepribadian berpengaruh signifikan terhadap audit judgment. Kompleksitas tugas yang dimoderasi oleh locus of control tidak berpengaruh signifikan terhadap audit judgment. The purpose of this research to determine effect of ethical environment and complexity of the task on audit judgment with personality type and locus of control become moderated variable to audit judgment. This study uses primary data with entire population of all auditor who work in Public Accountant Offices in Semarang. This research used convenience sampling to select sample. The analytical method used multiple linier regresion and absolut difference value using SPSS version 21. The result shows that ethical environment has positve significant effect on the audit judgment, complexity of the task has positve significant effect on the audit judgment. Ethical environment moderated by personality type significant on the audit judgment, ethical environment moderated by locus of control is not significanlly effect on the audit judgment. Complexity of the task moderated by personality type significant on the audit judgment, complexity of the task moderated by locus of control is not significanlly effect on the audit judgment.
The Determinants Affecting Environmental Disclosure in the High Profile Companies in Indonesia Junita, Niken Lady; Yulianto, Agung
Accounting Analysis Journal Vol 7 No 3 (2018): November 2018
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v7i3.18410

Abstract

This study aims to analyze whether the board of commissioners, managerial ownership, media coverage, firm size, and profitability can affect the disclosure of the environment. The population of this study is a high profile company listed on the Indonesia Stock Exchange in 2011-2015 as many as 83 companies. This research used purposive sampling method and elected 11 companies as sample with 55 unit of analysis. The results show that board of commissioners, media coverage, and company size have a positive effect on environmental disclosure. However, managerial ownership and profitability cannot affect the disclosure of the environment. The conclusions of this study are factors that proved to have a positive effect on the disclosure of the environment are board of commissioners, media coverage, and company size.
Analysis of the Factors Affecting Individual Taxpayers Compliance Rahmawati, Rizki; Yulianto, Agung
Accounting Analysis Journal Vol 7 No 1 (2018): March 2018
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v7i1.18411

Abstract

This research aimed to analyze the effect of Service Quality, Tax Penalties, Tax Amnesty and Religiosity on taxpayer’s. The population of this study are 90.485 private taxpayers who registered in KPP Pratama Semarang Candisari. The method of sample selection used in this research is Convenience Sampling by using Slovin formula as amount 100 effective Individual Taxpayers. Data collection method used is primary data through questionnaire. Data were analyzed using descriptive analysis and multiple linear regression. Based on the results of research perception of service quality has no significant effect on taxpayer compliance. Tax penalties have no significant effect on taxpayer compliance. Tax amnesty variable has a positive and significant impact on taxpayer compliance. Religiosity on taxpayer’s has a positive and significant impact on taxpayer compliance. Conclusions from this research factors that proved to influence taxpayer compliance are tax amnesty and religiosity on taxpayer’s. While the perception of service quality and tax penalties has no significant effect on taxpayer compliance. Further research is expected to change the object of research into corporate taxpayers and add other variables outside which are studied by the author
Determinants Influencing Environmental Disclosure in High Profile Companies in Indonesia Junita, Niken Lady; Yulianto, Agung
Accounting Analysis Journal Vol 6 No 3 (2017): November 2017
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i3.18982

Abstract

Penelitian ini bertujuan untuk memperoleh bukti secara empirispengaruh dewan komisaris, kepemilikan manajerial, liputan media, ukuran perusahaan, dan profitabilitas terhadap pengungkapan lingkungan. Populasi dalam penelitian ini adalah perusahaan yang tergolong high profile yang terdaftar di Bursa Efek Indonesia pada tahun 2011 sampai dengan 2015 sebanyak 83 perusahaan. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling dengan kriteria tertentu dan terpilih sebanyak 11 perusahaan sebagai sampel dengan total 55 unit analisis. Metode analisis hipotesis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dengan menggunakan program SPSS versi 21. Hasil penelitian ini menunjukkan bahwa dewan komisaris yang diukur menggunakan jumlah rapat dewan berpengaruh positif terhadap pengungkapan lingkungan. Liputan media yang diukur menggunakan koefisien Janis-Fadner berpengaruh positif terhadap pengungkapan lingkungan. Ukuran perusahaan yang diukur menggunakan Ln total aset berpengaruh positif terhadap pengungkapan lingkungan. Sementara itu, kepemilikan manajerial yang diukur menggunakan presentase kepemilikan saham manajerial, dan profitabilitas yang diukur menggunakan ROE tidak berpengaruh terhadap pengungkapan lingkungan. Simpulan dari hasil penelitian ini menunjukkan bahwa pengungkapan lingkungan dipengaruhi oleh dewan komisaris, liputan media, dan ukuran perusahaan. This study aims to obtain empirical evidence of the influence of board of commissioners, managerial ownership, media coverage, company size, and profitability to the disclosure of the environment. The population in this study is high profile companies listed on the Indonesia Stock Exchange in 2011 untill 2015 as many as 83 companies. The sampling technique used in this study is purposive sampling with certain criteria and selected as many as 11 companies as a sample with a total of 55 units of analysis. Hypothesis analysis method used in this research is multiple linear regression analysis using SPSS version 21 program. The results of this study indicate that the board of commissioners is measured using the number of board meetingspositively affect the disclosure of the environment. Media coverage measured using the JanisFadner coefficient positively affects environmental disclosure. Company size measured using total assets positively affects environmental disclosure. Meanwhile, managerial ownership is measured using a percentage of managerial share ownership, and profitability measured using ROE has no effect on environmental disclosure. Conclusions from the results of this study indicate that the disclosure of the environment is influenced by the board of commissioners, media coverage, and company size.
The Influence of Time Budget Pressure, Auditor Ethics, Independence, and Task Complexity on Audit Quality with Organizational Commitment as Intervening Variable Prasanti, Oki; Yulianto, Agung
Accounting Analysis Journal Vol 6 No 1 (2017): March 2017
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i1.20021

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Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh tekanan anggaran waktu, etika auditor, independensi dan kompleksitas tugas terhadap kualitas audit dengan komitmen organisasi sebagai variabel intervening. Sampel dalam penelitian ini diperoleh melalui kuesioner kepada 33auditor yang bekerja diInspektorat Provinsi Jawa Tengah. Metode pengambilan Sampel yang digunakan adalah metode sensus. Analisis data dalam penelitian ini menggunakan SEM dengan alat analisis SmartPLS 3,0. Hasil penelitian ini menunjukkan bahwa variabel tekanan anggaran waktu, etika auditor, independensi dan kompleksitas tugas tidak berpengaruh secara langsung terhadap kualitas audit. Sedangkan secara tidak langsung tekanan anggaran waktu dan etika auditor berpengaruh positif dan signifikan terhadap kualitas audit melalui komitmen organisasi. Variabel independensi dan kompleksitas tugas tidak memiliki pengaruh terhadap kualitas audit melalui komitmen organisasi. Saran bagi peneliti selanjutnya diharapkan menambah variabel independen lainnya yang dapat memperkuat atau memperlemah pengaruh terhadap variabel dependen dan memperluas ruang lingkup penelitian, misalnya pengambilan sampel di Inspektorat Tingkat Provinsi seIndonesia. The Purpose of this research is to examine and analyze time budget pressure, auditor ethics, independence, and task complexity on audit quality by using organizational commitment as intervening variable. Samples are obtained by using questionnaires on 33 auditors of Inspectorate of Central Java Government. This research uses census method. The data are analyzed by using SEM with Smart PLS 3.0. The result shows that time budget pressure, auditor ethics, independence and task complexity variables have no direct influence on audit quality. In the other hand, time budget pressure and auditor ethics have positive and significant inf;uence on audit quality through organizational commitment. Independence and task complexity variables have no influence on audit quality through organizational commitment. Further research is expected to add another independence variable to strengthen or weaken the influence to dependence variable and expand the scope of this research, as if taking samples from province inspectorate in Indonesia.
Determinants of Investment Decisions with Growth Opportunities as Moderating Variable Prasetya, Rauf Alvian; Yulianto, Agung
Accounting Analysis Journal Vol 8 No 1 (2019): March
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v8i1.28567

Abstract

Penelitian ini bertujuan untuk menguji growth opportunities dalam memoderasi pengaruh cash flow, kesempatan investasi dan profitabilitas terhadap keputusan investasi. Populasi dalam penelitian ini berjumlah 10 perusahaan sektor pertambangan minyak dan gas bumi yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2012 - 2016. Pemilihan sampel menggunakan metode purposive sampling sehingga diperoleh 45 unit analisis dari 9 perusahaan. Metode pengumpulan data yang digunakan penelitian ini adalah teknik dokumentasi. Analisis data penelitian menggunakan analisis statistik deskriptif dan uji nilai selisih mutlak dengan SPSS 21. Hasil penelitian menunjukkan bahwa cash flow memiliki pengaruh negatif signifikan terhadap keputusan investasi. Kesempatan investasi tidak memiliki pengaruh terhadap keputusan investasi. Profitabilitas memiliki pengaruh positif signifikan terhadap keputusan investasi. Growth opportunities terbukti dapat memediasi pengaruh antara cash flow terhadap keputusan investasi dan pengaruh antara profitabilitas terhadap keputusan investasi. Simpulan dari penelitian ini adalah penurunan keputusan investasi perusahaan dapat diminimalisir dengan meningkatkan profit perusahaan serta didukung peluang bertumbuh perusahaan di masa depan. This study aims to test growth opportunities in moderating the effect of cash flow, investment opportunities and profitability on investment decisions. The population in this study amounted to 10 oil and gas mining companies listed on the Indonesia Stock Exchange (IDX) for the period 2012-2016. The sample selection used a purposive sampling method to obtain 45 units of analysis from 9 companies. The data collection method used in this research is documentation technique. The research data analysis used descriptive statistical analysis and absolute difference test with SPSS 21. The results showed that cash flow has a significant negative effect on investment decisions. Investment opportunities have no influence on investment decisions. Profitability has a significant positive effect on investment decisions. Growth opportunities are proven to mediate the influence of cash flow on investment decisions and the influence of profitability on investment decisions. The conclusion of this study is that the decline in corporate investment decisions can be minimized by increasing company profits and supported by the opportunity to grow the company in the future.
The Effect of Profitability, Leverage, and Size on Environmental Disclosure with the Proportion of Independent Commissioners as Moderating Ardi, Jalu Wicaksono; Yulianto, Agung
Accounting Analysis Journal Vol 9 No 2 (2020): July
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v9i2.36473

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The purpose of this study is to evaluate the effect of profitability, leverage, and company size on environmental disclosure with the proportion of independent directors as moderator. A maximum of 61 agricultural and mining sector companies listed on the Indonesia Stock Exchange in 2014-2018 was the population of this report. The sampling method used purposing sampling, so with 45 units of analysis, we get 9 sample companies. The quantitative method used regression analysis for balance. The results show that profitability does not influence on environmental disclosure. Leverage has a negative effect on environmental disclosure. Company size has a positive effect on environmental disclosure. The proportion of independent directors is able to moderate the effect of profitability on environmental disclosure but is not able to moderate the effect of leverage and company size on environmental disclosure. This study concludes that leverage has a negative relationship with environmental disclosure and firm size has a positive relationship with environmental disclosure and the proportion of independent commissioners moderates the relationship between profitability and environmental disclosure. The findings show the important role of independent commissioners in environmental disclosure, namely providing investors with a balance and maintaining an unbiased and impartial atmosphere.
Efektifitas Penerapan Metode Pembelajaran TAI (Team Assisted Individualization) Berbantuan Modul Pembelajaran terhadap Hasil Belajar Ekonomi Ikmah, Siti Fiki; Margunani, Margunani; Yulianto, Agung
Economic Education Analysis Journal Vol 1 No 1 (2012): Economic Education Analysis Journal
Publisher : Universitas Negeri Semarang

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Abstract

Tujuan penelitian ini adalah mengetahui efektifitas penerapan model pembelajaran kooperatif tipe TAI berbantuan modul pembelajaran dibandingkan dengan metode ceramah bervariasi terhadap hasil belajar ekonomi akuntansi siswa kelas XI IPS SMA Negeri 1 Bergas Kabupaten Semarang Tahun Ajaran 2011/2012. Penelitian ini menggunakan Quasi eksperimental design postest only control group design. Fokus yang diteliti adalah hasil belajar dari segi proses (afektif dan psikomotor) maupun hasil berupa pemahaman siswa (kognitif). Penelitian ini menggunakan teknik pengumpulan data dokumentasi, observasi dan tes sebagai dan dianalisis dengan teknik deskriptif persentase, dan uji statistik. Keaftifan siswa kelas eksperimen secara keseluruhan lebih aktif (77,78%) di bandingkan kelas kontrol (70,14%). Pada aspek kemahiran kelas kontrol dan kelas eksperimen sama-sama naik 12,5%, namun dari aspek kesiapan kelas eksperimen naik lebih unggul (25%) dibanding kelas kontrol(12,5%). Rata-rata nilai hasil post test kelas eksperimen lebih tinggi (81) dibandingkan kelas kontrol (73). Penerapan metode TAI berbantuan modul lebih efektif dibandingkan metode ceramah bervariasi terlihat dari pencapain ketuntasan nilai KKM sebesar 78,79% siswa tuntas. Model pembelajaran kooperatif tipe TAI berbantuan modul efektif dalam meningkatkan hasil belajar siswa baik dari segi proses maupun hasil dibandingkan dengan metode ceramah bervariasi (ceramah, tanya jawab dan penugasan). Guru disarankan menerapkan model pembelajaran kooperatif tipe TAI berbantuan modul pembelajaran pada pokok bahasan penyusunan laporan keuangan perusahaan jasa karena telah terbukti efektif, siswa disarankan belajar mandiri menggunakan modul terlebih dahulu sebelum pembelajaran klasikal.  The aim of this study  are compare effectiveness between implementation TAI collaboration with learning module and implementation conventional learning method at economic lesson achievement of XI IPS, SMA Negeri 1 Bergas 2011/2012 period’s students. This research used Quasi experimental design pos test only control group design with documentation, observation and test collecting data technique. Based on the homogeneity, experimental class and control class was decided. Focus of this research are both, process (afektif and psychomotor) and test result (cognitive). Tabulation of data used descriptive percentage technique and statistic analysis by SPSS 16 version. Experimental class’s student more active (77,78%) than control class’s (70,14%). Mean post test results of experimental class are higher (81) than control class (73). There are dissimilarity of classes mean, has shown by independent t test (thitung=2,291>ttabel=1,994), TAI method more effective than conventional method seen from 78,79% experimental class student pass over minimum student achievement rate are higher than control class (71,05%). The conclusion are TAI method collaboration with learning module are more effective to increase student achievement than conventional learning method for financial report arrangement material. Economic-accounting teacher advised to use TAI method collaboration with learning module. Student advised to practice individual learning before classical lesson.
PENGARUH PRAKTIK PENGALAMAN LAPANGAN, PERSEPSI MAHASISWA TENTANG PROFESI GURU AKUNTANSI DAN KESEJAHTERAAN GURU TERHADAP MINAT PADA PROFESI GURU AKUNTANSI (Studi Kasus Mahasiswa Prodi Pendidikan Akuntansi Angkatan 2011 Fakultas Ekonomi Universitas Negeri S Oktaviani, Tuti; Yulianto, Agung
Economic Education Analysis Journal Vol 4 No 3 (2015): Economic Education Analysis Journal
Publisher : Universitas Negeri Semarang

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Abstract

Minat pada diri seseorang, khususnya pada bidang pekerjaan dipengaruhi oleh beberapa faktor, baik intern dan ektern. Minat mahasisw pada profesi guru akuntansi adalah  Tujuan penelitian ini untuk mengetahui bagaimana pengaruh secara parsial praktik pengalaman lapangan, persepsi mahasiswa tentang profesi guru akuntansi dan kesejahteraan guru terhadap minat pada profesi guru akuntansi. Populasi penelitian ini adalah mahasiswa pendidikan akuntansi dengan menggunakan teknik simple random sampling dan perhitungan Table Isaac dan Michael didapatkan sample sebesar 119 mahasiswa. Metode pengumpulan data menggunakan angket. Metode analisis data menggunakan analisis deskriptif dan analisi inferensial. Hasil penelitian menunjukansecara simultan praktik pengalaman lapangan, persepsi mahasiswa tentang profesi guru akuntansi dan kesejahteraan guru terhadap minat pada profesi guru akuntansi sebesar 31,9%. Sedangkan parsial Ada pengaruh praktik pengalaman lapangan terhadap minat pada profesi guruakuntansi sebesar 10,11%, tidak ada pengaruhpersepsi mahasiswa tentang profesi guru akuntansi terhadap minat pada profesi guru akuntansi serta ada pengaruh praktik pengalaman lapangan terhadap minat pada profesi guru sebesar 9%.An interest in a person, especially in the field of work is influenced by several factors, both internal and extern. The purpose of this study was to determine the influence of the partial practice field experience, perception of students about the teaching profession of accounting and welfare of teachers to interest in the teaching profession of accounting. The study population was a student of accounting education by using simple random sampling technique and calculation Table Isaac and Michael obtained a sample of 119 students. Methods of data collection using the questionnaire. Methods of data analysis using descriptive analysis and inferential analysis. The results showed as simultan there is effect between practice of field experience, perception student towards profession as a accounting teacher and teacher’s welfare with amount 31,9%. The result as partial, there areeffect of the practice of field experience to the interest in the teaching profession accounting for 10.11%, no influence teachers' perceptions of students about profession as accounting teacher for interest in profession as accounting teacher as and teacher’s welfare influence to the interest in profession as accounting teacher by 9%.
Co-Authors ,, Yusuf Acep Komara Agus Wahyudin Ahmad Saeroji Ajeng Pangestuning Purwoko, Ajeng Pangestuning Alfika, Exsa Ali, Shujahat Amanda Kyka Marharani, Amanda Kyka Andini, Valecia Putri Anggraeni Rinjani, Mandalike Anita Trisiana, Anita Anna Kania Widiatami Apri Dwi Astuti Ardi, Jalu Wicaksono Arief Yulianto Arinal Muna Astillero, Marlon Rael Ayu Nurulita, Nisa Azahra, Nurlisti Azizatul Fikriyah, Azizatul Badingatus Solikhah Bariyyah, Bikruniyatul Barokah, Nur Bestari Dwi Handayani Christin, Nia Renita Damayanti, Elsa Desi Suryani, Desi Dewi Indriasih Dewi, Aprillia Puspita Dwi Lestari Fadil, Yasin Fadil, Yasin Faisal, Muchamad Fajar Cahyo Utomo Fariani Siregar, Nelia Fauzia, Putri Febrica Dewi Paramita, Febrica Dewi FEBRIYANTI, FENI Fitriana, Ratna Haryanti, Kurniati Kevin Heni Susilawati Ika Wahyuningsih Janiman Janiman, Janiman Junita, Niken Lady Junita, Niken Lady Junjunan, Nhazib Alqais Kayati, Kayati Laeli, Azizatul Laeli, Azizatul Lestari, Retno Ariyani Puji Lestari, Vena Vebriyana Puji Lusiyanawati Margunani, Margunani Maulidia, Sabrina Ayuni Mayasari, Triya Mirza Nurdin Nugroho, Mirza Nurdin Mita, Shelo Moh Yudi Mahadianto Muhammad Burhanudin, Muhammad Muktiningtyas, Dita Muktiningtyas, Dita Mulyantini, Sri Nabillah, Azkatul Nanik Sri Utaminingsih Nur Azizah Nurkomala, Nita Prasanti, Oki Prasetya, Rauf Alvian Puriayu, Nanik Leanikha Puspa, Regita Dwi Putri, Siti Qibtiyah Septiani Rachmah, Dewi Nailur Rizki Aulia Rachman, Rizki Aulia Rizki Rahmawati, Rizki Rizqiani, Dian Rosyiqoh Haida Lutfiana, Rosyiqoh Haida Saharah, Siti Sari Widyastuti, Sari Sehabuddin, Ahmad Sendyvia Candra, Sendyvia Shovuro, Shova Silvia Mandang, Dhea Siska Ernawati Fatimah Sistalia, Tri Ayu Siti Fiki Ikmah, Siti Fiki Siti Hajati Hoesin, Siti Hajati Siti Nur Hadiyati Slamet Riyadi Sri Rizky Rahayuningtyas, Sri Rizky Srisuk, Prattana Sugiarti, Rita Sukma, Triana Rahayu Trisni Suryarini Tuffahati, Nabila Tuti Oktaviani, Tuti Ulum, Itah Miftahul Wibowo, Imam Wijayaningsih, Shinta Wilujeng, Risma Wiwit Apit Sulistyowati Yanti, Atik Nur Fajar Yuliani, Sinsin Putri Zayyinatul Khasanah, Zayyinatul