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All Journal ETIKONOMI JURNAL ECONOMIA Monex: Journal of Accounting Research Jurnal Ilmiah Ekonomi Islam Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Jurnal Akuntansi dan Ekonomika Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL PENDIDIKAN TAMBUSAI Jurnal Analisa Akuntansi dan Perpajakan Bilancia : Jurnal Ilmiah Akuntansi EKSISBANK (Ekonomi Syariah dan Bisnis Perbankan) Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ilmiah Akuntansi Kesatuan Enrichment : Journal of Management BUDGETING : Journal of Business, Management and Accounting Jurnal Pengabdian UNDIKMA Quantitative Economics and Management Studies Jurnal Ekonomi Balance: Journal of Islamic Accounting Jurnal Penelitian Mahasiswa Ilmu Sosial, Ekonomi, dan Bisnis Islam (SOSEBI) Jurnal Ekonomi, Bisnis dan Manajemen SENTRI: Jurnal Riset Ilmiah ABDINE Jurnal Pengabdian Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen WORLDVIEW ( Jurnal Ekonomi Bisnis dan Sosial Sains ) SAUJANA : Jurnal Perbankan Syariah dan Ekonomi Syariah PARADUTA : Jurnal Ekonomi dan Ilmu-Ilmu Sosial JEBD Neraca Manajemen, Akuntansi, dan Ekonomi Journal Economic Excellence Ibnu Sina Santri : Jurnal Ekonomi dan Keuangan Islam Al-Muhasib: Journal of Islamic Accounting and Finance Ekonomi Keuangan Syariah dan Akuntansi Pajak Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Jurnal Penelitian Mahasiswa Ilmu Sosial, Ekonomi, dan Bisnis Islam (SOSEBI) Balance: Journal of Islamic Accounting Ulil Albab Jurnal Akuntansi Pajak dan Manajemen Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Novi Khoiriawati
Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Other

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Evaluasi Penerapan Pengendalian Internal Atas Piutang (Studi Pada PT X) Khoiriawati, Novi; Barokah, Zuni
Jurnal Akuntansi dan Ekonomika Vol 9 No 1 (2019): JURNAL AKUNTANSI & EKONOMIKA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (572.49 KB)

Abstract

The credit sales strategy has the consequence of substantial business receivables. Increased receivables will have an impact on the company's liquidity and threaten the survival of the company which causes the company to go bankrupt. This study aims to evaluate the implementation of internal controls based on the COSO framework and  analyze the factors that inhibit the implementation internal controls of receivables at PT X. This study used qualitative. Data was collected through questionnaires based on Internal Control Questionnaire (ICQ), interviews, and documentation. The analysis technique is Champion (1990). The results of study showed that implementation of internal control over account receivables PT X has score above 71,21%. There are 9 weaknesses in the implementation of internal control over receivables at PT X. The results of this study are expected to provide information and input to PT X in optimizing the implementation of internal control over receivables.
Effects of Leverage, Liquidity, and Profitability on The Rating of Sukuk Dede Nurohman; Ilma Mufidatul Lutfiana; Novi Khoiriawati
ETIKONOMI Vol 19, No 2 (2020)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/etk.v19i2.16274

Abstract

The rating of Sukuk becomes the reflection of the capital markets' activities. The better rating of Sukuk, the more investor is interested in purchasing a Sukuk. This study aimed to examine the effects of leverage, liquidity, and profitability on Sukuk's rating. The technique of data analysis employed was ordinal logistic regression. The research result revealed that the leverage and liquidity affected the Sukuk. Meanwhile, the profitability did not affect the rating of Sukuk. The test result simultaneously showed that the leverage variable and liquidity affected the Sukuk rating. Overall, this study's research result supported the previous research that discovered the impacts of leverage and liquidity variables on Sukuk's rating. The implication is that companies should improve their leverage and liquidity performance to improve the bond rating.JEL Classifications: G1How to Cite:Nurohman, D., Lutfiana, I. M., & Khoiriawati, N. (2020). Effects of Leverage, Liquidity, and Profitability on The Rating of Sukuk. Etikonomi: Jurnal Ekonomi, 19(2), 299-310. https://doi.org/10.15408/etk.v19i2.16274.
Evaluasi Penerapan Pengendalian Internal Atas Piutang (Studi Pada PT X) Novi Khoiriawati; Zuni Barokah
Akuntansi & Ekonomika Vol 9 No 1 (2019): JURNAL AKUNTANSI & EKONOMIKA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The credit sales strategy has the consequence of substantial business receivables. Increased receivables will have an impact on the company's liquidity and threaten the survival of the company which causes the company to go bankrupt. This study aims to evaluate the implementation of internal controls based on the COSO framework and analyze the factors that inhibit the implementation internal controls of receivables at PT X. This study used qualitative. Data was collected through questionnaires based on Internal Control Questionnaire (ICQ), interviews, and documentation. The analysis technique is Champion (1990). The results of study showed that implementation of internal control over account receivables PT X has score above 71,21%. There are 9 weaknesses in the implementation of internal control over receivables at PT X. The results of this study are expected to provide information and input to PT X in optimizing the implementation of internal control over receivables.
PENGARUH PENGETAHUAN PAJAK, SIKAP, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN Anggrilia Mega Saputri; Novi Khoiriawati
Jurnal Penelitian Mahasiswa Ilmu Sosial, Ekonomi, dan Bisnis Islam (SOSEBI) Vol 1 No 1 (2021)
Publisher : Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (265.522 KB) | DOI: 10.21274/sosebi.v1i1.4917

Abstract

Abstrak: Pajak bumi dan bangunan atau PBB merupakan salah satu sumber penghasilan negara, yang sangat berguna untuk menyokong pembangunan sarana dan prasarana umum,dengan tujuan untuk meningkatkan kesejahteraan masyarakat. Namun tingkat kepatuhan masyarakat untuk membayar pajak bumi dan bangunan masih tergolong rendah, hal ini dipengaruhi karena kurangnya pengetahuan terhadap pajak dan didukung kurangnya sikap dan kesadaran masayarakat sebagai wajib pajak. Maka tujuan dari penelitian ini untuk mengenali akibat kurangnya pengetahuan tentang pajak, sikap, serta kesadaran masyarakat terhadap kepatuhan wajib pajak untuk membayar pajak bumi dan bangunan di Kelurahan Bence, Kecamatan Garum, Kabupaten Blitar. Pada penelitian ini menggunakan pendekatan kuantitatif dengan model penelitian deskriptif. Adapun data yang digunakan yaitu sumber data primer dengan sampel peneltiain sebanyak 86 responden. Sedangkan untuk teknik pengambilan data yaitu dengan menyebar kuesioner. Untuk teknik pengolahan data menggunakan SPSS 26 untuk uji validitas, reliabilitas, uji normalitas, uji multikolinearitas, uji heteroskedastistas, uji autokorelasi, dan uji regresi linier berganda (uji-t dan uji-F). Hasil penelitian menyimpukan bahwa pengetahuan pajak, sikap, serta kesadaran masyarakat berpengaruh positif dan signifikan terhadap kepatuhan masyarakat saat membayar pajak bumi dan bangunan di Kelurahan Bence. Kata Kunci: Pajak Bumi dan Bangunan; Pengetahuan Pajak; Sikap; Kesadaran Wajib Pajak; Kepatuhan Wajib Pajak. Abstract: Land and building tax or PBB is one of the sources of state income, which is very useful to support the development of public facilities and infrastructure, to improve people's welfare. However, the level of public compliance to pay land and building taxes is still relatively low, this is influenced by a lack of knowledge of taxes and supported by a lack of attitude and awareness of the community as taxpayers. So the purpose of this study is to identify the consequences of lack of tax knowledge, attitudes, and public awareness of taxpayer compliance to pay land and building taxes in Bence Village, Garum District, Blitar Regency. This research uses a quantitative approach with a descriptive research model. The data used are primary data sources with a sample of 86 respondents. As for the data collection technique, namely by distributing questionnaires. For data processing techniques using SPSS 26 for validity, reliability, normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, and multiple linear regression test (t-test and F-test). The results of the study conclude that tax knowledge, attitudes, and public awareness have a positive and significant impact on community compliance when paying land and building taxes in Bence Village. Keywords: Land and Building Tax; Tax Knowledge; Attitude; Taxpayer Awareness; Taxpayer Compliance.
Meningkatkan Kepatuhan Wajib Pajak Orang Pribadi melalui Kualitas Pelayanan dan Kesadaran Wajib Pajak Novi Khoiriawati; Dianita Meirini
BUDGETING : Journal of Business, Management and Accounting Vol 3 No 2 (2022): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v3i2.3866

Abstract

This research aims to prove whether there is an influence on the quality of tax services and taxpayer awareness of the compliance of private taxpayers in Tulungagung Regency. The number of samples used in the study was 245. The data analysis technique used is multiple linear regression. The results showed that there was a positive influence between the quality of tax services on taxpayer compliance. In conclusion, the better the quality of tax services, the higher the compliance of taxpayers. There is a positive influence on taxpayer awareness of taxpayer compliance. This shows that the higher the satisfaction felt by taxpayers, the higher the compliance of taxpayers. Keywords: Compliance, Taxpayer Awareness, Tax Services
THE IMPLEMENTATION INTERNAL CONTROL OF ACCOUNT RECEIVABLE IN KUD TANI WILIS SENDANG TULUNGAGUNG Annisaa Miftahul Ni'mah; Novi Khoiriawati
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 2 No 02 (2021): Balance: Journal of Islamic Accounting
Publisher : State Islamic Institute (IAIN) Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (756.033 KB) | DOI: 10.21274/balance.v2i02.4891

Abstract

The background to this research is that the KUD Tani Wilis Sendang Savings and Credit Unit is one of the cooperatives that provide debt and credit services to help the economy of the surrounding community. In its operational activities, the Savings and Credit Unit of Tani Wilis has an internal control of receivables which is a process or a plan implemented by the management to support the success of the company. Internal control is very important, where if one of its components is not respected, there will be a synchrony between the objectives of the company and the reality. The objectives of this study are (1) to assess the application of internal control of receivables based on the COSO framework, (2) to describe the obstacles to the implementation of internal control of receivables in the Savings and Credit Unit by KUD Tani Wilis Sendang, and (3) describe solutions to overcome obstacles to the implementation of internal control over receivables. The method of this study uses a qualitative approach. The data sources obtained are primary and secondary data. Data were collected through interviews, observations and questionnaires. The data analysis technique used is triangulation. The results showed that (1) the implementation of internal control of receivables at the KUD Tani Wilis Sendang Credit and Savings Unit had been implemented with a score of 70.8%. (2) The obstacles encountered by the Savings and Loans Unit of KUD Tani Wilis Sendang are non-performing debts caused by customers who do not want to pay their debts. (3) The solutions given to overcome the obstacles are customer analysis and the imposition of fines and forfeiture of collateral. The results of this study are expected to provide information and input to KUD Savings and Credit Unit Tani Wilis Sendang to optimize the implementation of internal debt control
FACTORS AFFECTING THE ACCOUNTABILITY OF VILLAGE FUND MANAGEMENT IN PAKEL TULUNGAGUNG DISTRICT Prisda Novia Ananda; Novi Khoiriawati
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 3 No 1 (2022): Balance: Journal of Islamic Accounting
Publisher : State Islamic Institute (IAIN) Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/balance.v3i1.5554

Abstract

Village fund management accountability as a form of accountability of the holder of the trust to the actions, performance, and decisions of the party giving the trust. With the existence of village funds, its management is required to use aspects of good governance where one of the pillars is accountability. So it is very important to know the factors that influence the accountability of village fund management in the village in Pakel District, Tulungagung Regency. This study aims to explain the influence of the role of village officials, community participation, and the use of information technology on the accountability of village fund management. The data of this study used a questionnaire or questionnaire which was distributed to 19 villages. Sampling using simple random sampling technique with a total sample of 114 respondents. And multiple linear regression analysis method is used to prove the research hypothesis. The results of this study indicate that (1) the role of village officials has a significant positive effect on village fund management accountability, (2) society participation does not inpact the accountability of the village fund management nt, (3) technology information utilizationhas a significant positive effect on the accountabilityof the village fund management, and (4) the role of village officials, the society participation, and the technology information utilizationhas a significant positive effect on the accountability of the village fund management.
FACTORS THAT INFLUENCE ACCOUNTING STUDENT'S INTEREST IN A CAREER AS PUBLIC ACCOUNTANT GALUH DWI SEKARINI; Novi Khoiriawati
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 2 No 01 (2021): Balance: Journal of Islamic Accounting
Publisher : State Islamic Institute (IAIN) Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (261.761 KB) | DOI: 10.21274/balance.v2i01.4732

Abstract

Abstrak: Penelitian ini dilatar belakangi oleh sedikitnya tenaga kerja akuntan profesional di Indonesia sehingga mengakibatkan persaingan yang ketat dengan negara lain. Dan kurangnya minat sarjana akuntansi mengambil profesi sebagai akuntan menjadi salah satu penyebabnya. Maka dari itu, dengan diketahuinya pilihan karir yang diminati mahasiswa, maka dapat diketahui mengapa seseorang memilih karir tersebut. Minat dan rencana karir yang jelas akan sangat berguna dalam menentukan karir dimasa mendatang. Rumusan masalah dalam penelitian ini meliputi : 1) Apakah penghargaan finansial berpengaruh terhadap minat mahasiswa akuntansi dalam berkarir sebagai akuntan publik? 2) Apakah pengakuan profesional berpengaruh terhadap minat mahasiswa akuntansi dalam berkarir sebagai akuntan publik? 3) Apakah pertimbangan pasar kerja berpengaruh terhadap minat mahasiswa akuntansi dalam berkarir sebagai akuntan publik? 4) Apakah risiko profesi akuntan berpengaruh terhadap minat mahasiswa akuntansi dalam berkarir sebagai akuntan publik? 5) Apakah penghargaan finansial, pengakuan profesional, pertimbangan pasar kerja, dan risiko profesi akuntan berpengaruh terhadap minat mahasiswa akuntansi dalam berkarir sebagai akuntan publik? Dalam penelitian ini pendekatan yang digunakan adalalah pendekatan kuantitatif, jenis penelitian deskriptif. Sumber data yang digunakan adalah data primer dengan jumlah sampel sebanyak 165 responden. Teknik pengumpulan data yang digunakan adalah kuesioner. Pengolahan data menggunakan SPSS 26 untuk uji validitas, reliabilitas, uji normalitas, uji multikolinieritas, uji heteroskedastisitas, uji autokorelasi, serta uji regresi linier berganda (uji t dan uji F). Hasil penelitian ini menyimpulkan bahwa secara parsial variabel penghargaan finansial, pengakuan profesional, pertimbangan pasar kerja, dan risiko profesi akuntan berpengaruh positif dan signifikan terhadap minat mahasiswa akuntansi dalam berkarir sebagai akuntan publik pada mahasiswa akuntansi syariah IAIN Tulungagung.
Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak UMKM di KPP Pratama Tulungagung Maulidya Vidi Arta; Novi Khoiriawati
Monex: Journal of Accounting Research Vol 11, No 2 (2022)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v11i2.3467

Abstract

Penelitian ini bertujuan untuk menguji pengaruh penggunaan e-regristation, e-filing dan e-billing terhadap kepatuhan Wajib Pajak UMKM yang terdaftar di KPP Pratama Tulungagung baik secara parsial maupun simultan. Sampel yang digunakan dalam penelitian terdiri dari 99 UMKM yang terdaftar di KPP Pratama Tulungagung. Data yang digunakan dalam penelitian ini adalah data primer dengan teknik pengumpulan data yaitu kuesioner. Metode yang digunakan adalah pendekatan kuantitatif asosiatif menggunakan teknik analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa secara parsial penggunaan e-regristation berpengaruh positif dan signifikan terhadap kepatuhan Wajib Pajak UMKM di KPP Pratama Tulungagung, penggunaan e-filing tidak berpengaruh terhadap kepatuhan Wajib Pajak UMKM di KPP Pratama Tulungagung, dan penggunaan e-billing berpengaruh positif dan signifikan terhadap kepatuhan Wajib Pajak UMKM di KPP Pratama Tulungagung. Secara simultan, penggunaan e-regristation, e-filing dan e-billing berpengaruh positif dan signifikan terhadap kepatuhan Wajib Pajak UMKM di KPP Pratama Tulungagung.
Kesiapan Bumdes Makmur Sejahtera Desa Jabalsari Kecamatan Sumbergempol Kabupaten Tulungagung untuk Mengimplementasikan Standar Akuntansi Keuangan Entitas Privat Evi Widiastuti; Novi Khoiriawati
BUDGETING : Journal of Business, Management and Accounting Vol 4 No 1 (2022): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v4i1.4127

Abstract

The purpose of this study was to analyze the readiness of Village Owned Enterprises Makmur Sejahtera's accounting books, Jabalsari Village, Sumbergempol District, Tulungagung Regency based on Private Entity Financial Accounting Standards. This research is a qualitative research with a descriptive approach. Data were obtained using interviews and documentation and analyzed using the Miles and Huberman model. The results showed that the accounting books at Village Owned Enterprises Makmur Sejahtera, Jabalsari Village, Sumbergempol District, Tulungagung Regency did not refer to Financial Accounting Standards. The financial statements consist of statements of cash flow and profit and loss. Readiness of Human Resources, Finance, Regulations, Infrastructure and Technology shows that Village Owned Enterprises Makmur Sejahtera Jabalsari Village, Sumbergempol District, Tulungagung Regency is ready to implement Private Entity Financial Accounting Standards. Barriers to implementing Private Entity Financial Accounting Standards at Village Owned Enterprises Makmur Sejahtera Jabalsari Village, Sumbergempol District, Tulungagung Regency are the assumption that the application of Financial Accounting Standards has no effect on the company's financial condition and the lack of socialization about the application of financial accounting standards makes business actors still reluctant to apply Financial Accounting Standards in his efforts. Keywords: Accounting Bookkeeping, Private Entity Financial Accounting Standards
Co-Authors A'mala, Anisa Khoirun Afgita Maharani Ahmad Choiron Nur Rizqi Ahmad Husni Mubarok Aini, Ayshifa Nur Alfina Ramayanti Amadea Rachma Wati Amnina Aulia Putri Ananda Safi’ Al Hamidah Andika, Irza Anggrilia Mega Saputri Annisaa Miftahul Ni'mah Aprilia Nur Azizah Arrosyida, Via Arsy Nasrulloh Astati, Selfea Dewi Aufa Azizatunnisa Ayshifa Nur Aini Ayu Fitriana Ayu Khusnita Barokah, Zuni Berliana Kosaminudi Binti Isnawatul Malikah Binti Saniatu Salimah Dede Nurohman denytasari, Rizma Dewi Fatma Nailul Fitroh Dewi Nur Azizah Dewi, Aisfitria Riski Dewi Riski Diana Anggraini Dianita Meirini Dinar Nurhaliza eka rahmawati Ela Nur Safitri Evi Widiastuti Farisna Marhadila Fa’iz Zahrotun Nisa Febryana Dewi Artati Ficky Andrianto Fiki Putra Firdaus Firda Aulia Azzahro Firdaus, Muhammad Fahrizal Fitri Amelia Fitriasari, Amanda GALUH DWI SEKARINI Gita Majalina Habibah, Lutfia Husnul Harahap, Subur HERU Hindun Delima Tuti Ilma Mufidatul Lutfiana Imroatun Nafisah Isa Runtu Leluni Ismi Dewi Rahma Kadilla Isna Lailia Nur Rohmah Isnah Mar’atus Sholikhah Khasinta Mazaya Khusna Khikmah, Putri Lailatul Khoirunisa, Nanda Anggi Kurla, Addiniyah Anis Lathifatul Hidayah Lela Khusnul Pratiwi Lenny Aprilya Sari Majalina, Gita Manda Yulieta Krisnasari Margireta, Ira Anugerah Maria Ulfa Mashudi Mashudi Maulida Rifatul Fadlilah Maulidya Vidi Arta Meika, Dea Mellynia Febi Maratus Sholikah Miftaqur Rohmah, Sifa Muhammad Fatkhur Rohman Nuri Muhammad Zainul Abidin Muhammad Zainul Abidin, Muhammad Zainul Muhammadi, Qasem Muhsin Muna Sofiana Nabila Atania Rahma Nabila, Ratna Nabilla Eka Indriyani Nada, Ayu Ni’matin Naila Julia Rahma Natasya Putri Rahmadani Nezar Okta Vamirien Nia Firnanda Ningrum, Ameilia Dwi Novi Dianita Sari Novia Marchelia Putri Az Zahra Nur Muhammad Hima Firmansah Nurul Fitri Ismayanti Nurvita Diah Rahayu Oktaviana Nadila Pravitasari, Helga Ayu Prisda Novia Ananda Puspita Kusumawati Putri Fatma Apriliani Putri Hadiyanti Pratiwi Putri Hanidar Nuraini Raihan Rasyidin Akhyar Ramadhan, Mutiara Lailatul Rely, Gilbert Retno Dwi Astutik Riska Yulia Devi Rizki Okta Dwi Kurniawati RR. Ella Evrita Hestiandari Safitri, Ela Nur Saputri, Anggrilia Mega Sari, Irma Kurnia Satria Putra Arsibal Selfima Muavida Siti Nahdiatun Nisa’ Sonnia Dalila Wahida Tussa'adah, Fitria Vera Aprilda Rizki Virgia, Clariza Aninda Widiantoro, Dicky Wijaya, Catur Restu Wulansari, Berliana Tri Yanuarika , Tantia Putri Yunita Sari, Indah Yusrina Dzakiroh Zulkifli Rahman Susanto