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PENGARUH MODAL USAHA, LAMA USAHA, DAN LOKASI USAHA TERHADAP PENDAPATAN PEDAGANG PASAR SUNGGINGAN BOYOLALI: (STUDI KASUS PEDANGGANG PASAR SUNGGINGAN) Ovi Arizka Maeshinta; Indra Lila Kusuma; Wikan Budi Utami
Jurnal Ilmiah Akuntansi Vol. 1 No. 3 (2024): Agustus : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/5z6mya49

Abstract

The purpose of this research is to analyze the impact of business capital, business location, and business location on the income of Boyolali market traders. The population at this start is a merchant in the Sunggingan Market of Boyolali district. The sample of this study consisted of 100 respondents, taken with the Slovin formula. The variables used include enterprise capital (X1), enterprise duration (X2), enterprise location (X3), and income (Y). The data analysis used in this study uses descriptive analysis, validity tests, reliability tests, and classical assumption tests, with hypothesis testing using double linear regression analysis, the F test, the t test, and the determination coefficient. The results show that partially the variable that affects the trader's income is the location of the business (X3), with a t test result of 2,779 > t table of 1,98498. Whereas the business capital (X1) and the duration of the enterprise (X2) have no significant influence on the traders' income, with the result of the capital test count of the company (X1) |-1,176 | < t table 1.98498, as well as the results of the long-term enterprise test of 1,160 < t table 1.98498.
PENGARUH PENERAPAN KOMPETENSI PEDAGOGIK GURU DALAM PEMBELAJARAN MATEMATIKA BERBASIS KURIKULUM 2013 TERHADAP PRESTASI BELAJAR MATEMATIKA PESERTA DIDIK TAHUN PELAJARAN 2016/2017 Falachi, Hawin; Kartana, Tri Jaka; Utami, Wikan Budi
AKSIOMA : Jurnal Matematika dan Pendidikan Matematika Vol 8, No 1 (2017): AKSIOMA: Jurnal Matematika dan Pendidikan Matematika
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/aks.v8i1.1508

Abstract

Keberhasilan dunia pendidikan dipengaruhi oleh beberapa komponen, diantaranya guru, sarana dan prasarana serta lingkungan belajar yang efektif dan menyenangkan. Guru sebagai salah satu komponen di dalamnya memiliki tugas dan tanggung jawab yang besar. Terealisasinya proses belajar  mengajar yang optimal menggunakan kurikulum 2013, guru harus mampu mengembangkan rencana pembelajaran yang sesuai dengan kurikulum 2013. Oleh karena itu, sebagai guru persiapan secara matang harus dituangkan dalam merencanakan, melaksanakan, dan mengevaluasikan kegiatan belajar mengajar. Guru yang profesional harus memiliki kompetensi dalam melaksanakan program pembelajaran. Salah satu kompetensi yang harus dimiliki guru adalah kompetensi pedagogik. Tujuan penelitian ini adalah untuk mengetahui adanya pengaruh penerapan kompetensi pedagogik guru dalam pembelajaran matematika berbasis kurikulum 2013 terhadap prestasi belajar matematika peserta didik. Populasi dalam penelitian ini adalah seluruh peserta didik kelas VIII SMP Negeri se-Kota Tegal tahun pelajaran 2016/2017 yang telah menerapkan kurikulum 2013 yang terdiri dari 6 SMP dengan jumlah kelas sebanyak 45 kelas dan sebanyak 1.354 peserta didik. Pengambilan sampel menggunakan teknik cluster random sampling. Dengan menggunakan rumus formula empiris jumlah sampel yang digunakan sebesar 302 responden yang terbagi dalam 10 kelas. Metode pengumpulan data yang digunakan adalah angket dan dokumentasi. Teknik analisis data menggunakan uji regresi linear sederhana. Hasil penelitian ini menunjukkan bahwa, ada  pengaruh penerapan kompetensi pedagogik guru dalam pembelajaran matematika berbasis kurikulum 2013 terhadap prestasi belajar matematika peserta didik dengan tingkat pengaruhnya sebesar 20,69%. Kata Kunci: kompetensi pedagogik guru, pembelajaran matematika, kurikulum 2013, prestasi belajar.
Pengaruh Kesadaran Wajib Pajak, Sanksi Perpajakan, Dan Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Empiris Kabupaten Klaten) Indriati, Henny; Pardanawati, Sri Laksmi; Utami, Wikan Budi; Wahyuningtyas, Nofi
Jurnal Akuntansi dan Pajak Vol. 23 No. 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

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Abstract

The purpose of this study was to determine the awareness of taxpayers, tax sanctions, and tax service services on individual taxpayer compliance. This type of research is classified as quantitative research. The population in this study is an individual taxpayer in Klaten Regency. Sample selection using incidental sampling technique, with a total sample of 100 respondents. The type of data used is subjective data, and the data source used is primary data. The data collection method used is by using a questionnaire in the form of closed questions. The results of the study show that 1) taxpayer awareness, tax sanctions, and tax service services have a simultaneous effect on individual taxpayer compliance, 2) taxpayer awareness has a significant effect on individual taxpayer compliance, 3) tax sanctions have no effect on taxpayer compliance. individual tax, 4) tax service services have a significant effect on individual taxpayer compliance. Keywords: Taxpayer compliance, taxpayer awareness, tax sanctions, and tax service.
PENGARUH LABA KOTOR, LABA OPERASI, DAN LABA BERSIH DALAM MEMPREDIKSI ARUS KAS DI MASA MENDATANG (Studi Empiris Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar di Bursa Efek Indonesia Periode 2018-2020) Ningsih, Suhesti; Utami, Wikan Budi; Hidayatullah, Andifa Rozaq; Novianti, Laras Dwi
Jurnal Akuntansi dan Pajak Vol. 23 No. 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

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Abstract

This study aims to analyze gross profit, operating profit and net profit in predicting future cash flows in manufacturing companies in the consumer goods industry sector listed on the IDX for the 2018-2020 period. Sampling using purposive sampling with time series data in order to obtain a sample of 84. The data method in this study used descriptive statistics test, classical assumption test and hypothesis testing with F test, t test and R test. F test results obtained a significance value of 0, 00 < 0.05 then the model is feasible to use, this means that all independent variables have an effect on the dependent variable. From the results of the hypothesis test, namely the t test, it shows that the gross profit variable has an effect on predicting cash flows, this is evidenced by the significance value of 0.00 < 0.05. The operating profit and net income variables have a significance value greater than 0.05, namely 0.425 and 0.60, thus it can be concluded that operating income and net income have no effect in predicting future cash flows. From the results of the R test, the adjusted R square value is 0.426 or 42.6%. This shows that the variables of gross profit, operating profit, and net profit simultaneously have an effect on predicting future cash flows by 42.6%. While the remaining 58.4% is influenced by other factors outside the study.
Pengaruh Penerapan Sistem Informasi Akuntansi, Kualitas Sistem Informasi Akuntansi, Dan Kompleksitas Tugas Terhadap Kinerja Karyawan (Studi Kasus Pada Assalaam Hypermarket) Mutmainah, Annisa' Fitri; Pardanawati, Sri Laksmi; Utami, Wikan Budi
Jurnal Akuntansi dan Pajak Vol. 24 No. 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

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Abstract

The purpose of this study is to determine the effect of the application of accounting information systems, the quality of accounting information systems, and the complexity of tasks on employee performance. In the preparation of this study using quantitative research types. Primary research data was obtained from respondents through data collection techniques in the form of questionnaires through google forms. The sample used in the study was 81 respondents. This study used descriptive statistical data analysis methods and hypothesis testing multiple linear regression analysis. The results of the research test show that the application of accounting information systems and the complexity of tasks affect the performance of Assalaam Hypermarket employees. While the complexity of the task has no effect on the performance of Assalaam Hypermarket employees.
Pengaruh Pengelolaan Alokasi Dana Desa, Kebijakan Desa dan Partisipasi Masyarakat Terhadap Pembangunan Desa Giriwarno Handayani, Rini; Suprihati, Suprihati; Utami, Wikan Budi
Jurnal Akuntansi dan Pajak Vol. 24 No. 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

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Abstract

This study aims to examine and analyze the Influence of Allocation Management, Village Policy and Community Participation on the Development of Giriwarno Village. This research uses a quantitative descriptive approach. The technique used is primary data by means of a questionnaire distributed to respondents called a questionnaire. The data collection technique uses proportional sampling, namely the technique of determining the sample by knowing in advance the type of age or category in the population, and we will take a sample of 98 samples in this study. Based on these conclusions, Management of Village Fund Allocation has a significant positive effect on village development, while Village Policy has a significant positive effect on village development and Community Participation has a positive effect on village development. The results of further research show that Management of Village Fund Allocation, Village Policy and Community Participation jointly have a significant effect on the development of the village of Giriwarno, this is evidenced by the Multiple Linear Regression Analysis Test, F Test, t Test and Determination Test with the SPSS 23 program.
PENGARUH PENGETAHUAN PAJAK, KESADARAN PAJAK, DAN PENDAPATAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK MEMBAYAR PAJAK BUMI DAN BANGUNAN DI KELURAHAN RANDUSARI: (STUDI KASUS WILAYAH RW 1) Endah Kurnia Hastuti; Wikan Budi Utami; Desy Nur Pratiwi
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 1 No. 4 (2024): Juli : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/gr76ak91

Abstract

The study aims to analyze the impact of tax knowledge, tax awareness and taxable income on compliance with taxable payers of land and buildings in Kelurahan Randusari region RW 1. The sample of 88 respondents was taken with the Slovin formula. The variables used include tax knowledge (X1), tax awareness (X2), taxable income (X3) and taxable compliance (Y). The data analysis used in this study uses descriptive analysis, validity test, feasibility test, and classic assumption test, with hypothesis testing using double linear regression analysis, test f, test t and determination coefficient. The results of the research carried out are tax knowledge (X1) and tax awareness (X2) have a significant impact on tax compliance, while taxable income (X3) has no significant effect on taxable compliance (Y).
PENGARUH BIAYA PRODUKSI, BIAYA OPERASIONAL, DAN VOLUME PENJUALAN TERHADAP LABA BERSIH PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMEN PRIMER YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2020-2022 Issulistaningtyas Okta An-nisa; Wikan Budi Utami; Indra Lila Kusuma
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 1 No. 4 (2024): Juli : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/pb7wxy81

Abstract

This study aims to examine the effect of production costs, operating costs, also sales volume on net income of primary consumer goods sector companies listed on the Indonesia Stock Exchange for the period 2020-2022. This study uses secondary data in the form of company financial reports obtained from the official website www.idx.co.id. The sampling technique in this study used purposive sampling method. The analysis method used in this research is multiple linear regression with the help of SPSS 23 software. The results showed that production costs, operating costs, and sales volume simultaneously had an influence of 96.3% in determining the amount of the company's net profit. Partially, it shows that production costs and operational costs have a negative and significant effect on the company's net profit. While sales volume has a positive and significant effect on net profit.
PELATIHAN PENYUSUNAN LAPORAN KEUANGAN BAGI USAHA MIKRO KECIL (UMK) DI DESA PANDEYAN KECAMATAN BAKI KABUPATEN SUKOHARJO Subarkah, Johny; Ma'ruf, M. Hasan; Utami, Wikan Budi
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 2 No. 2 (2020): BUDIMAS : Vol. 2, No. 2, 2020
Publisher : LPPM ITB AAS Indonesia Surakarta

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Abstract

Kegiatan Pengabdian Pada Masyarakat ini d iharapkan dapat memberi bekal kepada para pelak u UMK khususnya di de sa Pande yan , Kecamatan Gr o gol, Sukoharjo sehingga dapat meningkatkan keuanga n unit kerja mereka. Penguasaan akuntansi dengan mudah dan cepat aka n memberikan manfaat bagi mereka dalam hal pengelolaan keua ngan usaha. Penyajian pelatihan akuntansi yang mendasarkan pada keadaan yang sebenarnya di dalam bisnis UMK dan penggunaan pe ndekatan yang tepat menjadikan pelaku kelompok kerja memahami akuntansi secara mudah dan cepat. Pemahama n terhadap akuntansi yang telah dimiliki membantu pelak u UMK untuk mengelola sumber da na dan penggunaan secara cermat dan efisien sehingga UMK dap at berkembang leb ih baik dan dapat meningkatkan pereko no mian di desa mereka. Kata kunci : pengabdian, UMK, laporan keuangan, akuntansi
Penyuluhan Tentang Pph 21 Pada PT. Budi Karya Maju Gumpang Kartasura Utami, Wikan Budi; Budiyono, Budiyono; Yuliyanti, Devi; Hastuti, Endah Kurnia
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 3 No. 1 (2021): BUDIMAS : VOL. 03 NO. 01, 2021
Publisher : LPPM ITB AAS Indonesia Surakarta

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Abstract

Pajak merupakan sumber penerimaan terbesar bagi negara. Sehingga pemerintah mengharapkan wajib pajak untuk patuh membayar pajak dengan cara mengeluarkan peraturan-peraturan perpajakan. Masalah kepatuhan Wajib Pajak adalah sering terlambatnya Wajib Pajak dalam membayar kewajibannya sebagai Wajib Pajak. Salah satu pajak itu adalah pajak penghasilan. Pajak ini dipungut atas penghasilan yang bersumber dari usaha, kerja, modal dan sumber lain. Maka yang berkaitan dengan masalah perpajakan di lingkungan usaha PT Budi Karya Maju (PT BKM) adalah adalah penghasilan dari seluruh karyawan yang terlibat di dalamnya. Seluruh karyawan PT Budi karya Maju merupakan Wajib Pajak. Tujuan pengabdian dengan topik penyuluhan PPH 21 Pada Karyawan PT Budi Karya Maju agar karyawan paham tentang kewajiban perpajakan khususnya PPH 21 sehingga tercipta kepatuhan wajib pajak dalam membayar pajak penghasilan. Metode pengabdian dilakukan dengan memberikan ceramah tentang perpajakan secara umum dan dilanjutkan ceramah tentang pajak penghasilan dan latihan pengisian SPT, cara pemotongan pajak dan pelaporannya. Hasil penyuluhan tersebut sangat membantu karyawan tetap, tidak tetap, dan tenaga honorer PT Budi Karya Maju dalam menghitung kewajiban pajak khususnya Pajak Penghasilan Pasal 21. Kegiatan Pengabdian Masyarakat ini sangat membantu dalam meningkatkan kesadaran masyarakat khususnya karyawan PT Budi Karya Maju dalam melaksanakan kewajiban membayar pajak penghasilan PPH 21. Kata kunci: penyuluhan, PPH 21, PT BKM
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