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All Journal EKUIVALEN - Pendidikan Matematika Jurnal Infinity Jurnal Mechanical SIGMA: Jurnal Pendidikan Matematika Jurnal Rekayasa Mesin AKSIOMA Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam REiD (Research and Evaluation in Education) Wacana Akademika : Majalah Ilmiah Kependidikan PRISMA JOHME: Journal of Holistic Mathematics Education IndoMath: Indonesia Mathematics Education JURNAL PETIK Teorema: Teori dan Riset Matematika BULETIN AL-RIBAATH JTP - Jurnal Teknologi Pendidikan MEJ (Mathematics Education Journal) Jurnal Pendidikan Surya Edukasi (JPSE) International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) JURNAL INOVASI PENDIDIKAN MATEMATIKA (JIPM) Jurnal Ilmiah Matematika dan Pendidikan Matematika (JMP) English Focus: Journal of English Language Education Budimas : Jurnal Pengabdian Masyarakat International Journal of Seocology Jurnal Graha Pengabdian Jurnal Filsafat Indonesia Jurnal PEKA (Pendidikan Matematika) Mosharafa: Jurnal Pendidikan Matematika Advance Sustainable Science, Engineering and Technology (ASSET) JPMP (Jurnal Pendidikan MIPA Pancasakti) Integral : Jurnal Penelitian Pendidikan Matematika JES-MAT (Jurnal Edukasi dan Sains Matematika) Unnes Journal of Mathematics Education Cakrawala: Jurnal Pendidikan Penamas: Journal of Community Service Jurnal Ilmiah Keuangan Akuntansi Bisnis Jurnal Pendidikan Surya Edukasi (JPSE) Jurnal Ilmiah Akuntansi Jurnal Ilmiah Manajemen dan Akuntansi Jurnal Infinity Jurnal Pendidikan MIPA Jurnal Pendidikan Progresif Kurva: Jurnal Ekonomi Manajemen Keuangan dan Bisnis Proceeding of The International Conference on Management, Entrepreneurship, and Business Jurnal Pengabdian Masyarakat
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The Influence of Total Assets, Total Debt, Total Equity and Total Sales on Net Profit In Cigarette Sub-Sector Companies Listed on the Indonesia Stock Exchange Period 2018-2022 Utami, Wikan Budi; Utari Evy Cahyani; Suprihati
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 9 No 2 (2025): IJEBAR: Vol. 9 Issue 2, June 2025
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v9i2.17819

Abstract

This study aims to determine and analyze the partial effect of total assets, total debt, total equity and total sales on net profit in cigarette sub-sector companies listed on the Indonesia Stock Exchange (IDX) in the period 2018 to 2022. This type of research is quantitative research. The data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is the quantitative descriptive method. The results obtained from this study conclude that partially total assets, total equity, and total sales have a significant effect on net profit in cigarette sub-sector companies listed on the Indonesia Stock Exchange in 2018-2022. While total debt does not have a significant effect on net profit in cigarette sub-sector companies listed on the Indonesia Stock Exchange in 2018-2022. Keywords: Assets, Debt, Equity, Sales, Net Profit
Efektivitas Penerapan Metode Gross, Net, Dan Gross Up Dalam Perhitungan Pph Pasal 21 Sebagai Alternatif Terbaik: Studi Kasus di PT ABC Putri, Intan Badriyah Marantika; Kusuma, Indra Lila; Utami, Wikan Budi
Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 4 No 2 (2025): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v4i2.137

Abstract

This study aims to analyze the effectiveness of three calculation methods for Income Tax Article 21, namely the gross, net, and gross-up methods, in order to identify the best alternative for both companies and employees. A case study was conducted at PT ABC using a descriptive qualitative approach through interviews and analysis of employee salary and tax data. The findings reveal that the gross method reached an effectiveness level of 98.09%, the net method 99.04%, while the gross-up method achieved the highest effectiveness at 100.25%. The novelty of this research lies in its comparative approach, which not only measures tax efficiency but also links it to employee welfare and company tax burdens. The results demonstrate that the gross-up method provides the most effective solution, as it improves employees’ take-home pay while maintaining tax efficiency for the company.
THE INFLUENCE OF FIRM SIZE, DEBT POLICY, FINANCIAL PERFORMANCE, AND CAPITAL STRUCTURE ON STOCK RETURNS IN MINING COMPANIES LISTED ON THE IDX IN 2018–2024 Aprianingsih, Heny; darmanto; Budi Utami, Wikan
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 9 No 3 (2025): IJEBAR: Vol. 9, Issue 3, September 2025
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v9i3.18292

Abstract

This study aims to determine the partial influence of firm size, debt policy, financial performance, and capital structure on stock returns in mining companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2024. The sample consisted of 15 mining companies listed on the IDX during that period. The results indicate that firm size does not significantly affect stock returns, suggesting that company size is not a primary consideration for investors when assessing stock return prospects in the mining sector. Debt policy also does not have a significant effect, indicating that a company's leverage level is not a key factor in investment decisions in this sector. Financial performance similarly does not significantly influence stock returns, suggesting that historical financial ratios are less relevant for predicting stock price movements in mining. However, capital structure has a significant positive effect on stock returns, indicating that a company's capital composition is an important factor for investors. An optimal capital structure can signal the company's ability to manage risks and seize growth opportunities. Simultaneously, all independent variables together significantly influence stock returns, highlighting that internal company factors collectively have limited impact, as investors tend to focus on external factors such as commodity prices, global economic conditions, and regulations. Keywords: Firm Size, Debt Policy, Financial Performance, Capital Structure, Stock Return
Investment Knowledge and Income on Investment Decisions of the Boyolali Community Laras Wulandari; Wikan Budi Utami; Iin Emy Prastiwi; Budiarso; Merliana Dewi Astuti
Proceeding of the International Conference on Management, Entrepreneurship, and Business Vol. 1 No. 2 (2024): December : Proceeding of the International Conference on Management, Entreprene
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/icmeb.v1i2.103

Abstract

Investment is an important thing in today's era. Many things influence investment decisions including knowledge about investment itself and a person's income. This study aims to determine the effect of Investment Knowledge and Income on Investment Decisions of the Boyolali Community. This study is a quantitative study. using multiple linear regression analysis, through the swimmer test, validity test, reliability test, classical assumption test and F test. The population in this study were residents of Boyolali, Central Java. The sample of this study was 60 samples. The results of this study indicate that investment knowledge and income both have a partial effect on investment decisions.
ANALYSIS OF THE FLYPAPER EFFECT IN TESTING THE EFFECT OF REGIONAL OWN-SOURCE REVENUES AND FISCAL BALANCE TRANSFER ON REGIONAL EXPENDITURES (STUDY ON REGENCIES AND MUNICIPALITIES IN CENTRAL JAVA FROM 2017-2020) Fitriana, Anis Rohmi; Dewi, Maya Widyana; Utami, Wikan Budi
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7 No 4 (2023): IJEBAR, Vol. 7 Issue 4, December 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i4.9873

Abstract

This study aims to analyze the flypaper effect in testing the effect of Regional Own-source Revenue and financial balance transfer on Regional Expenditures in Regencies and Municipalities in Central Java from 2017-2020. The data analysis method in this study uses descriptive statistical test, classical assumption test using normality test, multicollinearity test, autocorrelation test, and heteroscedasticity test. Hypothesis testing used multiple linear regression test, F test (model feasibility test), t test (partial), coefficient of determination test (R2), and flypaper effect analysis. Based on the results of the F test (model feasibility test), it shows that the regression model is feasible to use in this study. Then partially Regional Own-Source Revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK) have a significant positive effect on Regional Expenditure. Meanwhile, Revenue Sharing Fund (DBH) has no significant effect on Regional Expenditure. The results of this study indicate that the coefficient value of the General Allocation Fund (DAU) variable is greater than the coefficient value of Regional Own-Source Revenue (PAD), this illustrates that there has been a flypaper effect on Regional Expenditure in Regencies and Municipalities in Central Java from 2017-2020. Keywords: Flypaper Effect, Regional Own-Source Revenues, Fiscal Balance Transfer, Regional Expenditures
THE INFLUENCE OF THE REGIONAL ACCOUNTING FINANCIAL SYSTEM USING INFORMATION TECHNOLOGY AND INTERNAL CONTROL SYSTEMS ON THE QUALITY OF FINANCIAL REPORTING IN DIBAL VILLAGE NGEMPLAK DISTRICT BOYOLALI Utami, Wikan Budi; Doaji, Doaji; Pratiwi, Desy Nur
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8 No 1 (2024): IJEBAR : Vol. 8, Issue 1, March 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i1.12169

Abstract

This research is a type of quantitative research that aims to determine the effect of the regional accounting financial system, the use of information technology, and the internal control system on the quality of financial reports in the village of Dibal Ngemplak Boyolali. The type of data used in this study is primary data obtained directly from respondents by distributing questionnaires and literature. The sample of this research is all the apparatus of Dibal Ngemplak Boyolali Village, totaling 60 respondents. The sampling technique in this study used a purposive sampling technique. The data in this study were processed using SPSS IBM Statistics Software Version 18. The results of this study revealed that the influence of the regional accounting financial system, the use of information technology, and the internal control system had an effect on the quality of the financial reports of the Dibal Ngempalk Boyolali Village Government. Keywords: Regional Financial Accounting System, Utilization of Information Technology, Internal Control Systems, Quality of Financial Reports
THE INFLUENCE OF PRODUCTION COSTS, PROMOTION AND SALES COSTS ON COMPANY PROFITS (Empirical Study of Manufacturing Companies in the Food and Beverage Sector Registered at BEI Period 2018-2021) Utami, Wikan Budi; Zahrah, Aini; Kristiyanti, LMS
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8 No 1 (2024): IJEBAR : Vol. 8, Issue 1, March 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i1.12582

Abstract

Net profit is the limited measure of a company's success. The main purpose of establishing a business or company is to make a profit. Planning and controlling profits is one of the roles of company management that is really needed, to generate maximum profits. The following are the factors that influence making a profit, namely production costs, promotion costs, and sales. This research aims to determine the influence of production costs, promotion and sales costs on company profits. In this research, the sample used is food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The analysis method uses multiple linear regression analysis methods with a significance level of 5% or 0.05. The research results show that the production cost variable with a significance value of 0.000 < 0.05, the promotion cost variable with a significant value of 0.003 < 0.05 and the sales variable 0.000 < 0.05 affect the profits of manufacturing companies listed on the Indonesia Stock Exchange, this can be seen from the results of the t-test. The results of the f- test show that production costs, promotion costs and sales have a joint effect on company profits, the R2 value is 79,3%. Keywords: Production Costs, Promotion Costs, Sales, Profit
Penyuluhan bahaya riba di Mushola Al Hidayah Nguter Sukoharjo Sumadi, Sumadi; Efendi, Tino Feri; Tho’in, Muhammad; Utami, Wikan Budi
Penamas: Journal of Community Service Vol. 1 No. 2 (2021): Penamas: Journal of Community Service
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (231.886 KB) | DOI: 10.53088/penamas.v1i2.285

Abstract

The purpose of this service is to contribute to increasing the level of understanding of the people to provide knowledge to the community, especially in Islamic economic da'wah. This community service aims to advance understanding of sharia economics, especially regarding the dangers of usury. It is hoped that the results of this training will provide additional new understanding from the surrounding community. This activity uses the lecture method, discussion, simulation practice, and observation. The lecture method is used in the process of delivering training materials. The expected output targets of this activity are: 1) The community can know and understand the sharia economic system. 2) People get a new understanding of the dangers of usury. 3) Furthermore, the community will know and understand how to muamalah, transact in the development of a more Islamic and blessing life
Determinasi Profitabilitas Perusahaan: Studi Empiris atas Modal Kerja, Leverage, dan Pertumbuhan Penjualan di Industri Barang Konsumsi BEI 2019–2022 Putri, Viona Tia; Suprihati; Utami, Wikan Budi
Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 4 No 1 (2025): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v4i1.116

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh perputaran modal kerja, leverage, dan pertumbuhan penjualan terhadap profitabilitas perusahaan manufaktur sub sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019–2022. Penelitian menggunakan data sekunder dari laporan keuangan 20 perusahaan yang dipilih melalui teknik purposive sampling. Analisis dilakukan dengan regresi linear berganda disertai uji asumsi klasik. Hasil penelitian menunjukkan bahwa leverage berpengaruh negatif signifikan terhadap profitabilitas, sedangkan perputaran modal kerja dan pertumbuhan penjualan tidak berpengaruh signifikan. Temuan ini mengindikasikan bahwa peningkatan penggunaan utang (leverage) secara tidak proporsional dapat menekan laba perusahaan, sementara efisiensi modal kerja dan peningkatan penjualan belum cukup efektif dalam mendorong profitabilitas selama periode pengamatan. Nilai adjusted R² sebesar 0,596 menunjukkan bahwa ketiga variabel independen menjelaskan 59,6% variasi profitabilitas.
Mathematical Knowledge Content in Junior High School Curriculum: A Comparative Study of the 2013 Curriculum and Merdeka Curriculum Pusporini, Widowati; Widodo, Sri Adi; Wijayanti, Astuti; Wijayanti, Nisa; Utami, Wikan Budi; Taqiyudin, Muhammad; Irfan, Muhammad
Mosharafa: Jurnal Pendidikan Matematika Vol. 12 No. 2 (2023): April
Publisher : Department of Mathematics Education Program IPI Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31980/mosharafa.v12i2.795

Abstract

Tujuan dari penelitian ini adalah untuk mengidentifikasi materi matematika SMP pada kurikulum Merdeka, dan untuk mengetahui perbedaan materi matematika pada kurikulum Merdeka dan kurikulum 2013. Metode penelitian yang digunakan dalam penelitian ini adalah kualitatif dengan pendekatan tinjauan pustaka secara sistematik. Hal ini karena digunakan sebagai studi pengembangan awal yang dilakukan untuk penyusunan LKS. Sesuai dengan metode penelitian yang digunakan, peneliti menjadi instrumen utama. Langkah-langkah penelitian ini adalah (1) merumuskan pertanyaan tinjauan, (2) melakukan pencarian literatur secara sistematis, (3) menyaring dan memilih artikel penelitian yang sesuai, (4) menganalisis dan menyintesis temuan kualitatif, (5) menjaga kendali mutu, dan (6) menyajikan temuan. Data yang digunakan dalam penelitian ini diperoleh dari regulasi kurikulum merdeka, regulasi kurikulum 2013, dan mengidentifikasi artikel dari jurnal. Teknik analisis data mengacu pada reduksi data, display data dan verifikasi data. Hasil penelitian menunjukkan bahwa materi matematika yang dipelajari siswa pada kurikulum Merdeka sebagian besar sama dengan kurikulum 2013, namun terdapat perbedaan pada materi lingkaran. Untuk materi himpunan, dan aritmetika sosial belum dipelajari dalam kurikulum merdeka. This study aimed to identify junior high school mathematics material in the Merdeka curriculum and to find out the differences in mathematics material in the Merdeka curriculum and the 2013 curriculum. The research method used in this study was qualitative with a systematic literature review approach because it served as a preliminary development analysis carried out to prepare worksheets. According to the research method used, the researcher becomes the main instrument. The steps of this research are (1) formulating the review question, (2) conducting a systematic literature search, (3) screening and selecting appropriate research articles, (4) analyzing and synthesizing qualitative findings, (5) maintaining quality control, and (6) presenting finding. The Merdeka curriculum's regulation provided the data for this study, 2013 curriculum regulation, and identifying articles from journals. Data analysis techniques refer to data reduction, display, and verification. The results show that the mathematics material that students learn in the Merdeka curriculum is mostly the same as the 2013 curriculum, but there are differences in the circle material. The Merdeka curriculum excludes the study of set content and social math.
Co-Authors Afifah Nur Qomariyah Agus Marimin Agus Wedi Agustin Sri Lestari Aisah, Tutik Akhmad Fatkhi Maulana Andi Atmaja Andika Setyawan Anis Rohmi Fitriana Anisa Diah Febriani Annisa&#039; Fitri Mutmainah Aprianingsih, Heny Ariessa Pravasanti, Yuwita Arina Mana Sikana Ariwibowo, M. Dwi Astuti Wijayanti, Astuti Atmaja, Andi Aulia Noor Rohmah AlQomariah Azizah Putri Az-Zahra Baehaqi Bagus Midjaya Sena Benjamin Laurentino Vaz Bilqis Nur Faizata Budiarso Budiyono Budiyono Budiyono Budiyono Budiyono Budiyono Budiyono Budiyono Cahyanto, Gilang eko Cheren Adina Putri Chilmi, Fina Idamatul Cholis Sa’dijah Dahlia, Helda Yesa Damayanti, Nita Elisa Darmanto Darmanto Darmanto Darmanto Dedi Kuswandi Denik Agustito desy nur pratiwi Desy Nur Pratiwi Devi Ratnasari Devi Septiani Devi Yuliyanti Dewi Larasati Dewi Muliasari Dewi, Aulia Puspita Dewi, Rahmita Fitri Dian Nataria Oktaviani Dian Permatasari Dianti, Setia Putri Diyah Kusmiyati Doaji, Doaji Dwi W., Eleonora Dwi Wulandari Efendi, Tino Feri Eka Septina Sobriani Ekhwan Yogi Saputro Eleonora Dwi W Eleonora Dwi Wahyuningsih Eleonora Dwi Wahyuningsih Eliyah, Siti Endah Kurnia Hastuti Erwin Erlangga Erwin Erlangga Esti Dian Cahyani Fadila, Fariz Fajar Prihatini Falachi, Hawin Fariz Fadila Fatimah, Yulli Fentina Budi Nestiti Ferdiani, Rosita Dwi Fii Ahsani, Riska Fikri Aulia Fikri Aulia Fina Idamatul Chilmi Fitria Sulistyowati Fitria, Tira Nur Fitriana, Anis Rohmi Frisca Yustin Galih Senja Yuliatmoko Habibi Habibi Hadi Samanto Hadi Samanto Hadi Samanto, Hadi Haniin, Umi Hastuti, Endah Kurnia Henny Indriati Henry Praherdhiono Herani Tri Lestiani Hetining Setyowati Hidayah Rukmana Hidayah, Uly Hidayatullah, Andifa Rozaq Ibnu Sina Ibnu Sina Idos, Firdaus Iin Emy Prastiwi Iin Emy Prastiwi Indra Lila Kusuma Indra Lila Kusuma, Indra Lila Indriati, Henny Irsan Angga Setiawan Isnaini Isnani Isnani Isnani Isnani Isnani Issulistaningtyas Okta An-nisa istiqomah istiqomah Jayanti Rosalia Ketut Wahyu Ibrahim Khoerun Nisa Kusumaningrum, Betty Laras Wulandari LMS Kristiyanti, LMS M Shaefur Rokhman M. Cholis M. Gunawan Setyadi M. Hasan Ma&#039;ruf M. Hasan Ma'ruf Ma'ruf, M. Hasan Ma?arif, Syahrul Made Juniantari, Made Maulana, Akhmad Fatkhi Maulida, Wulan Maya Widyana Dewi Ma’ruf, M. Hasan Merliana Dewi Astuti MIFTAKHUL JANNAH Miftakhul Jannah Moh. Shaefur Rokhman Muhamad Burhanudin Ferdiansyah Muhammad Budi Haryono Muhammad Irfan Muhammad Taqiyuddin Muhammad Tho&#039;in Munadi Munadi . Munadi Munadi Mustika Ndaru Cahyani Mutmainah, Annisa' Fitri Naibaho, Risko Ningsih, Suhesti Nofi Wahyuningtyas Novianti, Laras Dwi Ovi Arizka Maeshinta Paidi Paidi Pardanawati, Laksmi Paridjo Paridjo Paridjo Paridjo Paridjo, Paridjo Paryanto Paryanto Patrisius Afrisno Udil, Patrisius Afrisno Pinky Silvia Putri Ponoharjo Ponoharjo, Ponoharjo Pranyata, Yuniar Ika Putri Prasetyo, Abdul Rahman Prasetyo, Yusuf Pratiwi, Desy Nur Punaji Setyosari Purwo Susongko Putra Hilmi Prayitno Putra, Nadia Putri Bunga Leani Putri Okti Rizqiyani Putri, Intan Badriyah Marantika Putri, Viona Tia Qomariyah, Afifah Nur Rahmawati, Linda Ramdhani, Hikmat Ratnasari, Devi Retno Marsitin Riana, Alfi Rini Handayani Rini Handayani riska ayu septianingrum Riski Nur Istiqomah Dinnullah risma silviana putri Rizqi Amaliyakh Rizqi Amaliyakh Sholikhah Rizqiyani, Putri Okti Rohman, Muhammad Saefur Rosma Nurlita Rr Lutfiani Nurhanifah Rukmini Rukmini Rukmini Rukmini Rukmini S Suherman septianingrum, riska ayu Septianingsih, Ika Setia Putri Dianti Setiawan, Alfredo Hagus Sholikhah, Ziyadatush sholikhakh, Rizqi Amaliyakh Sikana, Aria Mana Silfia Oknita Puspitasari Siska Sagita Mustami Siti Eliyah Sri Adi Widodo Sri Adi Widodo Sri Hariyani Sri Laksmi Pardanawati Sri Laksmi Pardanawati Sri Laksmi Pardanawati, Sri Laksmi Sri Laksmi Pradanawati Subadi Subadi Subarkah, Johny sugeng raharjo Suhesti Ningsih Suhesti Ningsih Suhesti Ningsih, Suhesti Sumadi Sumadi SUMADI SUMADI Suprihati Suprihati Suprihati - Suprihati Suprihati Suriswo Suwandono Suwandono Taqiyudin, Muhammad Thaariq, Zahid Zufar At Tho’in, Muhammad Tino Feri Efendi Tri Jaka Kartana Tri Jaka Kartana Tri Yunita Utari Evy Cahyani wahyuningsih, Eleonora dwi Wahyuningtyas, Nofi Whias Nur Alfaisih Widia Astuti Widowati Pusporini, Widowati Widowati, Shallyna Agustine Wijayanti, Nisa Wina Mar’athus Sholihah Wulan Maulida Yani, Zulfaa Mul Yanto, Dar Yayat Hidayat Amir Yayat Hidayat Amir Yerry Soepriyanto Yuwita Ariessa Pravasanti Zahrah, Aini Ziyadatush Sholikhah