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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ekonomi Jurnal Akuntansi Multiparadigma The International Journal of Accounting and Business Society Infestasi JURNAL AKUNTANSI UNIVERSITAS JEMBER Policy & Governance Review Jurnal Ilmiah Ekonomi Islam Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) AKRUAL: Jurnal Akuntansi Jurnal Kajian Akuntansi Jurnal Ilmu dan Riset Akuntansi Journal of Accounting Science Jurnal Ekonomi dan Bisnis al-Uqud : Journal of Islamic Economics JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Assets: Jurnal Akuntansi dan Pendidikan Owner : Riset dan Jurnal Akuntansi Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Share : Journal of Service Learning Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen JURNAL MANAJEMEN BISNIS Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat EKUITAS (Jurnal Ekonomi dan Keuangan) Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Akuntansi : Jurnal Akuntansi Integratif JASF (Journal of Accounting and Strategic Finance) International Journal of Economics Development Research (IJEDR) JOURNAL OF COMMUNITY MEDICINE AND PUBLIC HEALTH RESEARCH International Journal of Economics, Management, Business, and Social Science Narra J Jurnal EduHealth Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) AJARCDE (Asian Journal of Applied Research for Community Development and Empowerment) AKSONA Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Journal of Scientech Research and Development Khaira Ummah: Jurnal Pengabdian Kepada Masyarakat Lead Journal of Economy and Administration Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen International Journal of Economics, Management and Accounting MAPAN: Jurnal Manajemen Akuntansi Palapa Nusantara Iqtishadia: Jurnal Ekonomi dan Perbankan Syariah
Fidiana, Fidiana
Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya
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Housewives' Role in Protecting the Environment Through Recycling Cement Bags with Ecoprint Fidiana, Fidiana; Triyonowati, Triyonowati; Dwi R, Endang; Budiyanto, Budiyanto; Widyawati, Dini; Rochdianingrum, Widhi
AJARCDE (Asian Journal of Applied Research for Community Development and Empowerment) Vol. 7 No. 2 (2023)
Publisher : Asia Pacific Network for Sustainable Agriculture, Food and Energy (SAFE-Network)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29165/ajarcde.v7i2.281

Abstract

Maintaining the sustainability of the environment is a shared responsibility. This effort can be made by recycling existing waste. One of the wastes that has the potential to be reprocessed is cement bag waste. These cement bags have the characteristics of thick paper, no pattern, and neutral base color. Based on these characteristics, the ecoprint technique is a suitable choice. Ecoprint is considered suitable because it uses natural materials that do not damage the environment, and the motif patterns are obtained from leaves and flowers that fall in the environment around the house. This processing technique uses raw materials from the surrounding environment and can maximize organic waste in the surrounding environment. The results of this process can be used as home decoration, bags, and hats with a high and exclusive selling value. The selling price of ecoprint products for bags is around $15-$25. Wall displays are around $10-$20, depending on the type of item and how it is done.
Market Reaction on the Announcement of Elected President (The 2019 Presidential Election in Indonesia) Fidiana, Fidiana
JASF: Journal of Accounting and Strategic Finance Vol. 3 No. 1 (2020): JASF (Journal of Accounting and Strategic Finance) - June 2020
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v3i1.77

Abstract

Investors tend to respond to political events information because they are considered to be supporting or risking the stability of the capital market, so they must immediately make investment decisions quickly. Unlike the election process in other countries, this five-yearly election in Indonesia is not just a regularity of changing authorities but also carries an ideological gamble. The 2019 election as a necessary test for Indonesia related to the issue of communist phobia: between secular and conservative. Different from previous research on political events that focus on the electoral period, this study aims to prove the information content of the presidential announcement in 2019 by using a window period of eleven days, which is five days before and five days after the announcements. Tests were conducted on 45 companies registered as LQ-45 companies in 2019. Different samples of paired tests were done using a paired t-sample tool by comparing abnormal returns and the level of stock trading activity. By using various tests, this study proves the existence of significant differences in abnormal returns and trading activities in the period before and after the 2019 presidential announcement. So, it was concluded that the 2019 presidential announcement had information content that had an impact on obtaining abnormal returns for investors. This study also proves that investors respond to information and political events as part of their investment decisions. So that daily transaction fluctuations are indicated by a trend of increasing and decreasing selling and buying actions on a spot time.
Profit Quality Analysis of Investment Opportunity Set, Leverage, and Good Corporate Governance Wardani, Indry Maura Kusuma; Fidiana, Fidiana
Akuntansi: Jurnal Akuntansi Integratif Vol. 9 No. 2 (2023): Volume 9 Nomor 2 Oktober 2023
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v9i2.1503

Abstract

This research is motivated by the company's investment decisions during the pandemic to increase its business scale in the future which gives investor’s confidence in making financial decisions. The purpose of current study is to investigate how profit quality is impacted by good corporate governance, leverage as well as investment opportunity sets. The DER was used to measure the leverage, the market book value of asset ratio was used to measure the IOS, and the proportion and quantity of firms' ownership of the audit committee, independent commissioner board, managerial ownership, and institutional ownership were all used to measure GCG. It was a quantitative study. Food and beverage businesses that were listed on the IDX (Indonesia Stock Exchange) also made up the population. The method of gathering data employed purposive sampling. 13 businesses made up the sample in accordance with that. Moreover, the data was collected during a three-year period (2019–2021). 39 pieces of data in all were examined. The t-test, F-test, R2 test, and multiple linear regression were also employed in the data analysis technique. The outcome showed that there was a negative correlation between profit quality and the set of investment opportunities. On the other hand, managerial ownership improved the quality of profits. On the other hand, the quality of profits was unaffected by leverage, institutional ownership, the independent commissioner board, and the audit committee. These results imply the failure of all sample firms to achieve positive returns on their investment sets in assets during the pandemic. Not a single firm was able to show positive prospects for investment opportunities during the pandemic.
Whistleblowing Berdasarkan Intensitas Moral, Komitmen Profesional, dan Tingkat Keseriusan Kecurangan Primasari, Ratna Arizka; Fidiana, Fidiana
Jurnal Kajian Akuntansi Vol 4 No 1 (2020): JUNI 2020
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v4i1.3383

Abstract

AbstractThis research aimed to examine empirically the effect of morale intensity, professional commitment, and fraud seriousness rate on the intention of whistleblowing of Regional Revenue Agency of East Java Province, city of Surabaya. Moreover, the data collection technique used purposive sampling. In line with, there were 112 employees as sample. However, only 103 employees who returmed the questionnaires, Furthermore, the data analysis technique used multiple linear regression with IBM SPSS 16. The research result concluded morale intensity, professional commitment, and fraud seriousness rate had positive effect on the intention of whistleblowing. This fact could be seen from the morale intensity which used as behavior control in having intention of whistleblowing. In addition, professional commitment or high dedication on its profession based on the ethics standard could be used in order to avoid the fraud. In other words, the higher the fraud seriousness rate, the more intensity of whistleblowing would occurKeywords: Fraud Seriousness Rate, Moral Intensity, Professional Commitment, WhistleblowingAbstrakKajian ini bertujuan untuk membuktikan secara empiris pengaruh intensitas moral, komitmen profesional, dan tingkat keseriusan kecurangan terhadap niat untuk whistleblowing. Kajian dilakukan pada Badan Pendapatan Daerah Jawa Timur Kota Surabaya. Teknik pengambilan sampel dengan metode purposive sampling menghasilkan 112 sampel, namun hanya 103 sampel kuesioner yang lengkap dan layak diujikan. Analisis data menggunakan analisis regresi linier berganda. Berdasarkan hasil pengolahan data dengan IBM SPSS versi 16 menunjukkan bahwa intensitas moral, komitmen profesional, dan tingkat keseriusan kecurangan berpengaruh positif terhadap niat untuk whistleblowing. Hal ini menunjukkan bahwa intensitas moral dapat menjadi kontrol perilaku dalam mengambil keputusan untuk whistleblowing. Selain itu, komitmen profesional atau rasa dedikasi yangtinggi terhadap profesinya seiring dengan standar etika dapat mengambil sikap untuk menghindari adanya kecurangan yang terjadi dan seriusnya tindakan kecurangan yang sangat berpotensi merugikan lembaga akan meningkatkan niat untuk melakukan whistleblowing. menunjukkan bahwa besar dan seriusnya tindakan kecurangan yang sangat berpotensi merugikan lembaga dan bahkan pada negara, maka tentunya hal ini yang semakin mendorong setiap karyawan untuk melakukan tindakanwhistleblowing karena baginya, perusahaan akan terkena dampak berupa kerugian yang bersifat besar dan seriusKata kunci: Intensitas moral, Keseriusan kecuranngan, Komitmen profesional, Whistleblowing.
Kepatuhan Pelaporan E-Faktur 3.0 Berdasarkan Persepsi Efikasi Diri, Kebermanfaatan, dan Kemudahan Felani, Maulana Robbi; Fidiana, Fidiana
Jurnal Kajian Akuntansi Vol 6 No 1 (2022): JUNI 2022
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v6i1.5675

Abstract

AbstractThis study aims to test the impact of the perceived self-efficacy, the usefulness, and the convenience toward electronic periodic tax return (e-SPT) of electronic value added tax (VAT) reporting. This study is quantitative research. The data are collected by distributing questionnaires to 121 participants, they are directors, supervisor, and accountant staffs of the companies which are considered as the VAT enterprise. in East Java and has used e-invoice version 3.0 for the reporting of e-SPT VAT period. Research instruments in the form of questionnaires with 7 (seven) questions for self-efficacy variables 10 (ten) question indicators for perception of usefulness as well as perception ease of use. The analysis of this study applies the multiple linier regression method. As a result, statistical tests support the hypothesis that perception of self-efficacy and ease perception improve compliance of e-VAT reporting. Meanwhile, the perception of usefulness has no effect on compliance of e-VAT reporting. This finding provides confirmation that e-Invoice 3.0 is a new application so that taxpayers as users are still in the process of adapting the use of the application so that many additional features that cannot be maximum utilized by the taxpayer in the short term.Keywords: Ease of use; Electronic periodic tax return; Perceived self-efficacy; Usefulness; VAT Abstrak Penelitian ini bertujuan untuk menguji pengaruh persepsi efikasi diri, persepsi kebermanfaatan, dan persepsi kemudahan terhadap kepatuhan pelaporan e-SPT masa PPN berbasis e-Faktur 3.0. Jenis penelitian ini adalah penelitian kuantitatif. Pengumpulan data menggunakan kuesioner dengan responden sejumlah 121 orang yang terdiri dari direktur, supervisor maupun staf akuntansi yang terdaftar sebagai Pengusaha Kena Pajak di Jawa Timur dan telah menggunakan e-faktur versi 3.0 untuk pelaporan e-SPT masa PPN. Instrumen penelitian berupa kuesioner dengan 7 (tujuh) pertanyaan untuk variabel efikasi diri, 10 (sepuluh) indikator pertanyaan untuk persepsi kebermanfaatan dan persepsi kemudahan penggunaan. Metode analisis data yang digunakan adalah analisis linier berganda. Hasil uji statistik mendukung hipotesis bahwa persepsi efikasi diri dan persepsi kemudahan meningkatkan kepatuhan pelaporan e-SPT masa PPN. Sementara itu, persepsi kebermanfaatan tidak berpengaruh terhadap kepatuhan pelaporan e-SPT masa PPN. Temuan ini memberikan konfirmasi bahwa e-Faktur 3.0 merupakan aplikasi baru sehingga wajib pajak sebagai pengguna masih dalam proses adaptasi penggunaan aplikasi sehingga banyak fitur tambahan yang belum bisa dimanfaatkan secara maksimal oleh wajib pajak. Artinya, manfaat aplikasi e-Faktur belum bisa dirasakan dalam jangka pendek.Kata Kunci: e-SPT masa PPN; Kegunaan; Kenyamanan; Persepsi Kemudahan Penggunaan
Sharia Compliance and Islamic Good Corporate Governance: Evidence from BMH East Java Syakura, Abdan; Fidiana, Fidiana; Wahidahwati, Wahidahwati
International Journal of Economics, Management and Accounting (IJEMA) Vol. 3 No. 5 (2025): October
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v3i5.355

Abstract

Zakat institutions play a strategic role in socio economic empowerment by collecting and distributing Zakat, Infaq, Sadaqah, and Waqf (ZISWAF) funds to assist underprivileged communities. This study investigates the implementation of Islamic Good Corporate Governance (IGCG) and Sharia compliance at Baitul Maal Hidayatullah (BMH) East Java, focusing on their influence on institutional performance. Adopting a qualitative descriptive approach, data were collected through semi structured in depth interviews with key stakeholders, observations, and document analysis. Findings indicate that Sharia compliance constitutes the core pillar of IGCG, ensuring transparency, accountability, and ethical fund management. Despite minor operational challenges, such as administrative hurdles for certification and variable supervisory engagement, BMH East Java demonstrates robust governance practices that reinforce public trust and improve zakat distribution efficiency. This study provides empirical evidence that IGCG serves not only as a governance framework but also as a strategic tool for enhancing credibility, operational effectiveness, and social impact, offering practical implications for zakat institutions in Indonesia.
THE DETERMINANT CHOICE AS AN ACCOUNTANT WITH INFORMATION TECHNOLOGY AS A MODERATING VARIABLE Heriska Sri Kresna; Ikhsan Budi Riharjo; Fidiana
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 3 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i3.2997

Abstract

This study aims to investigate the influence of the job market and compensation on students’ decisions to pursue a career as an accountant, with information technology serving as a moderating variable. A quantitative research approach was employed. The study population includes all undergraduate accounting students at STIESIA Surabaya. Data were collected using probability sampling through a simple random sampling method. This study utilized multiple linear regression along with Moderated Regression Analysis (MRA) to examine interaction effects. The study's findings demonstrate that job market factors have a significant positive effect on individuals' decisions to enter the accounting profession. Likewise, financial rewards also play a crucial role by exerting a positive and significant influence on career selection. Likewise, professional recognition positively and significantly affects students’ inclination to become accountants. However, information technology moderates this relationship by weakening the influence of financial rewards on career choice. In contrast, it enhances the effect of professional recognition on the decision to pursue an accounting career.
PENGARUH PROFITABILITAS, CAPITAL INTENSITY DAN CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE Pramaiswari, Gelia Ayu; fidiana, fidiana
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 1 No 2 (2022): Juli
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (286.443 KB) | DOI: 10.24034/jiaku.v1i2.5338

Abstract

The purpose of this study is to investigate how profitability, capital intensity, and corporate governance affect tax avoidance. The formulation of the problem in this study is whether there is an influence between profitability, capital intensity, independent commissioners, institutional ownership, and the audit committee on tax avoidance listed on the Indonesia Stock Exchange using the purposive sampling method, namely the selection of samples with criteria determined by the researcher. The population used in this study are manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange for the 2017-2020 period. This type of research is quantitative research by processing secondary data obtained on the Indonesia Stock Exchange. The number of research samples is 15 companies. Multiple linear analysis using the SPSS 22 version is the data analysis technique used. The results show that the variables of profitability, capital intensity, institutional ownership, and audit committee have a positive effect on tax avoidance, while independent commissioners have no effect on tax avoidance because not all independent commissioners can show their independence.
PERAN WEFLUENCE DALAM MEMFASILITASI USER GENERATED CONTENT (UGC) SEBAGAI STRATEGI KOMUNIKASI PEMASARAN DIGITAL Fauzi, Rizfi; Fadilah, Farhan; Rohmah, Fifi Fauzia; Fidiana; Azhar, Devhan Benaya
Journal of Scientech Research and Development Vol 8 No 1 (2026): JSRD, June 2026
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56670/jsrd.v8i1.1450

Abstract

Perkembangan teknologi digital telah mendorong perubahan signifikan dalam pola komunikasi dan strategi pemasaran, khususnya melalui pemanfaatan media sosial. Media sosial tidak hanya berfungsi sebagai sarana berbagi informasi, tetapi juga sebagai ruang interaksi yang memungkinkan partisipasi aktif pengguna dalam menciptakan konten. Salah satu bentuk partisipasi tersebut adalah User Generated Content (UGC), yang dinilai memiliki tingkat keaslian dan kredibilitas lebih tinggi dibandingkan konten promosi yang dibuat langsung oleh brand. UGC berperan penting dalam membangun kepercayaan konsumen, meningkatkan keterlibatan, serta menciptakan social proof dalam komunikasi pemasaran digital. Seiring dengan berkembangnya industri pemasaran digital di Indonesia, muncul berbagai platform yang berperan sebagai fasilitator UGC, salah satunya adalah Wefluence. Wefluence merupakan platform digital lokal yang menghubungkan brand dengan kreator konten melalui sistem kolaborasi yang transparan, terukur, dan tidak semata-mata bergantung pada jumlah pengikut. Penelitian ini bertujuan untuk menganalisis peran Wefluence dalam memfasilitasi UGC sebagai strategi komunikasi pemasaran digital. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi literatur dan observasi terhadap mekanisme kerja platform Wefluence. Hasil penelitian menunjukkan bahwa Wefluence berperan sebagai mediator strategis yang memungkinkan terciptanya UGC secara sistematis, efisien, dan kredibel. Platform ini memberikan peluang bagi kreator dari berbagai skala untuk berpartisipasi, sekaligus membantu brand memperoleh konten autentik yang relevan dengan audiens target. Dengan demikian, Wefluence tidak hanya memperkuat strategi komunikasi pemasaran digital, tetapi juga mendorong terciptanya ekosistem pemasaran berbasis kolaborasi dan partisipasi pengguna secara aktif.
Going Concern Bisnis Berdasarkan Perspektif Maqashid Syari’ah (Studi Di PT. Lentera Jaya Madina) Rozi, Danu; Riduwan, Akhmad; Fidiana, Fidiana
Jurnal Ilmiah Ekonomi Islam Vol. 10 No. 3 (2024): JIEI : Vol.10, No.3, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i3.15167

Abstract

This research aims to analyze business sustainability (going concern) in dealing with organizational problems from a maqashid sharia perspective. The object of this research is PT. Lentera Jaya Madina in Surabaya City. This research uses a qualitative approach. The data collection process was carried out through in-depth interviews, observation and document study. Interviews were conducted with several informants. Document studies were carried out to see evidence of continuous improvements made by management in financial reports, observations were made on the implementation of sustainability programs in the company. The analysis results show that PT. Lentera Jaya Madina has overhauled regulations and culture and produced 10 values ​​as a form of organizational sustainability. Based on Hifdzud Din's perspective, it is contained in the amaliyah value of worship which is implemented through the obligation to pray in congregation, regular recitation of the Koran and recitation of the Qur'an. Hifdzul Aql is contained in the value of integrity which is implemented by increasing employee capacity. Hifdzun Nasl contained in the synergy value which is implemented by implementing the program family gathering and assistance in finding a soul mate. Hifdzun Nafs contained in the values ​​of responsibility and Akhlaqul Karimah. Hifdzul Mal is contained in the values ​​of compensation, trustworthiness, honesty, morality, service and integrity.
Co-Authors - Lussiana Abdan Syakura Achmad Firdaus Sani, Achmad Firdaus Adawiyah, Lailatul Adrianto, Yudhi Aji Rifqi Rawadani Akbar, Arista Widya Andhika Akhmad Riduwan Alifah Shabrina, Alifah Andriana, RA Meisy Ariestianti, Widhi Arsa Rama Dani Nugraha Azhar, Devhan Benaya Azizah, Mellina Nur Bambang Suryono Basuki, Mudjiani Budiyanto Budiyanto Budiyanto Budiyanto Cindy Calista Gunawan Cindy Fitria Sumuan DEWI SARTIKA Dian Anggraeni Safitri, Dian Anggraeni Dien Gusti Mayogi, Dien Gusti Dini Widyawati Dini Widyawati Dini Widyawati Dwi R, Endang Endang Dwi R Fadil Fadilah, Farhan Fadjrih Asyik, Nur Fauzi, Rizfi Febronia Hersi Batul Felani, Maulana Robbi Fitria Ika Siwi Rahayu Fitriana Warap Sari, Fitriana Warap Gabriel Pito Gabriel Pito Hegemur, Ratih Dewi Anggraini Jubair HERAWATI, LILIK Heriska Sri Kresna Hermanto, Suwardi Bambang Heru Pribowo Hesty Mey Lestari, Hesty Mey Hindah Mustika Ikhsan Budi Riharjo Intan Saputri Ayuningtiyas Istighfarin, Nabila Istighfarin, Nabila J Jamaluddin Kiki Eka Selfiana, Kiki Eka Kurnia Kurnia L Lussiana Lazuardy, Alvin Lilis Ardini Luluk Musyarrofah, Luluk Lussiana Lussiana Lydia Setyawardani Madinatul Umro, Madinatul Mahwiyah, Mahwiyah Maulana Robbi Felani Maya Sari Mildawati, Titik Mochamad Taufan Noor Nabila Istighfarin Nasution, Annio Indah Lestari Ningdiyah, Endra Wahyu Nur Amalia Nur Fadjrih Asyik Nur Handayani Nur Handayani Nur Handayani Nurul Hidayati Paradhita Octivia Anggun Permana, Paradhita Octivia Anggun Paulus Sugianto, Paulus Pramaiswari, Gelia Ayu Primasari, Ratna Arizka Putra, Zaka Yahya Rahayu, Ernia Christy Ratna Arizka Primasari Ratna Wati Retnani, Endang Dwi Retnowati, Candra Robby Hartono Putra, Robby Hartono Rochdianingrum, Widhi Rochdianingrum, Widhi Ariestianti Rohmah, Fifi Fauzia Rozi, Danu Sakina Sakina, Sakina Sudarmo Sudarmo Sugeng Riyadi Asmoro, Sugeng Riyadi Suhfriahtiningsih, Endah Sulistyowati Sulistyowati Sutjipto Ngumar Sutjipto Ngumar, Sutjipto Tiara, Tiara Titik Mildawati Titik Mildawati Titik Mildawati Titik Mildawati Tri Wulandari Triyonowati, Triyonowati Ulya Anisa’ul Maghfiroh Ulya Anisa’ul Maghfiroh Utama, Yayak Ardy Pranata Viega Ayu Permata Sari, Viega Ayu Permata Wahidahwati Wahidahwati Wardani, Indry Maura Kusuma Widhi Ariestianti Widhi Ariestianti Rochdianingrum Widhi Rochdianingrum Widyawati, Dini Yulianti, Erikavitri