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All Journal Juara: Jurnal Riset Akuntansi Journal of Economics, Business, & Accountancy Ventura Vision: Journal for Language and Foreign Language Learning JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen The Indonesian Journal of Accounting Research El-Aswaq e_Jurnal Ilmiah Riset Akuntansi E-JRM
Maslichah, Maslichah
Universitas Islam Malang
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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ANALISIS PERBANDINGAN KINERJA KEUANGAN PERUSAHAAN SUB SEKTOR ROKOK YANG TERDAFTAR DI BURSA EFEK INDONESIA SEBELUM DAN SAAT PANDEMI COVID-19 Ikbal Hallan Ibrahim; Maslichah Maslichah; Dwiyani Sudaryanti
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 09 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

This study was conducted to determine differences in the financial performance of cigarette sub-sector companies listed on the Indonesia Stock Exchange before and during the COVID-19 pandemic. This type of research is quantitative with a comparative study using purposive sampling method. The data used in this research is secondary data. Data was processed by paired sample t-test. From the results of data processing, it shows that there is no significant difference in the Quick Ratio of cigarette sub-sector companies listed on the IDX between before and during the COVID-19 pandemic. This is indicated by a significant t value of 0.873 > 0.05, there is no significant difference in the Debt to Equity Ratio of cigarette subsector companies listed on the IDX between before and during the COVID-19 pandemic. This is indicated by a significant t value of 0.880 > 0.05, there is no significant difference in the Return on Equity of cigarette sub-sector companies listed on the IDX between before and during the COVID-19 pandemic. This is indicated by a significant t value of 0.209 > 0.05, there is no significant difference in the Total Asset Turnover of cigarette subsector companies listed on the IDX between before and during the COVID-19 pandemic. This is indicated by a significant value of 0.064 > 0.05 Keywords: Covid-19, Quick ratio, Debt to Equity Ratio, Return On Equity, Total asset Turnover.
AUDIT DELAY DAN FAKTOR – FAKTOR YANG MEMPENGARUHINYA (STUDI KASUS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA 2016 - 2019) Faradila Bugis; Maslichah Maslichah; Abdul Wahid Mahsuni
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 10 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

This study was conducted to analyze the effect of Profitability, Size of Public Accountants and Audit Committee on Audit Delay Case studies of Manufacturing Companies Listed on the Indonesia Stock Exchange 2016-2019. The sample used in this study is a manufacturing company sub-sector of the Consumer Goods Industry which is listed on the Indonesia Stock Exchange (IDX) for the period 2016 – 2019. Based on the test results in the previous chapter, it can be concluded that the simultaneous test results show that Profitability, Size of KAP and Committee Audit has a significant effect on Audit Delay in Manufacturing Companies Listed on the Indonesia Stock Exchange in 2016-2019. The partial test results show that Profitability has a significant negative effect on Audit Delay in Manufacturing Companies Listed on the Indonesia Stock Exchange in 2016-2019. Test results Partially shows that KAP size has a significant positive effect on Audit Delay in Manufacturing Companies Listed on the Indonesia Stock Exchange in 2016-2019. Partial test results show that the Audit Committee has no significant effect on Audit Delay in Manufacturing Companies Listed on the Indonesia Stock Exchange 2016-2019.Keywords: Profitability, KAP Size, Audit Committee, Audit Delay
ANALISIS PENERAPAN AKUNTANSI ASET TETAP BERBASIS AKRUAL DALAM PENYAJIAN LAPORAN KEUANGAN PADA PEMERINTAH DAERAH TIMUR KABUPATEN PAMEKASAN (Studi kasus pada Dinas Pemberdayaan Masyarakat dan Desa Kabupaten Pamekasan) Farhan Alif Wahyudi; Maslichah Maslichah; Dwiyani Sudaryanti
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 06 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
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Abstract

The government plays a role in improving financial information in the management of financial statements, so it is necessary to reform the financial statements as a basis. Fixed asset management is an effort to increase effectiveness, efficiency, and create more value in managing assets. The Pamekasan Regency Government in carrying out activities and implementation obtains an allocation of funds from the Regional Revenue and Expenditure Budget (APBD). Therefore, the Pamekasan Regency Government is obliged to prepare financial reports as a form of regional financial reports that have been obtained. The purpose of this study was to determine the application of accrual-based fixed asset accounting in financial statements based on PP No. 71 of 2010. This research method uses a qualitative approach with qualitative descriptive research. The results of this study indicate that the application of accrual-based fixed asset accounting in financial statements is in accordance with Government Regulation Number 71 of 2010, although it is still 80% with information system constrains, inadequate human resources, shortage of accounting experts and no application (SIMRAL) for support the system.Keywords : Effectiveness, Fixed Assets, Accruals, Financial Reports, PP No. 71 of 2010, Local Government. 
DETERMINAN PEMILIHAN METODE AKUNTANSI PERSEDIAAN PADA PERUSAHAAN TEKSTIL DAN GARMEN DI BEI (Periode 2017-2019) Kirana Yuri Aprilia Maharani Dewi; Maslichah Maslichah; Dwiyani Sudaryanti
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 14 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe research purpose to analyze the factors that work on the selection of  inventory accounting methods at  textile and garment companies listed on the Indonesia Stock Exchange. Firm variability, firm size, and current ratio are 3 independent variables that become element that work on the selection of accounting methods. While the inventory accounting methods (FIFO and average) is the dependent variable.The research sample used is textile and garment companies based on predetermined criteria (purposive sampling method). Through this purposive sampling method, a total of 8 textile and garment companies were listed on the Indonesia Stock Exchange for 3 periods from 2017 to 2019. The approach used in this study was quantitative with logistic regression analysis techniques.The test results using logistic regression from this study indicate that the 3 independent variables (company variability, company size and current ratio) significantly affect the selection of inventory accounting methods in textile and garment companies listed on the Indonesia Stock Exchange (IDX). Keywords : Firm Variability, Firm Size, Current Ratio, Inventory Accounting Methods
PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA PASAR PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Fitri Veta Viyan; Maslichah Maslichah; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 03 (2018): e_Jurnal Ilmiah Riset Akuntansi Februari 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe purpose of this research is to examine empirically the influence of intellectualcapital to market performance. In this study intellectual capital consists of threeaspects, human capital, structural capital and capital employee is measured by theVAICTM. While the market performance is determined by the price to book value ratio.Ownership structure as a control variable. Because in Indonesia the ownershipstructure can be concentrated so that it can influence the market appraisal. Thepopulation in this study is a company listed on the Indonesia Stock Exchange. Thesample in this study is a company that is in Indonesia Stock Exchange in 2014-2016.With purposive sampling method. Methods of statistical analysis used multipleregression. The results show that intellectual capital of human capital, structuralcapital, capital employee and ownership structure simultaneously had a significanteffect on market performace. While partially, the intellectual capital of human capitalsignificantly affect the market performance. Intellectual capital of structural capitalnot significantly affect the market performance. Intellectual capital of capitalemployee not significantly affect the market performance. Ownership structuresignificantly affect the market performance.Keywords: intellectual capital, market performance, ownership structure
Pengelolaan Keuangan Badan Layanan Umum Daerah (BLUD) dan Pengaruhnya Terhadap Kinerja Rumah Sakit (Studi Kasus pada RSUD Nganjuk) Dian Candra Oktavia; Maslichah Maslichah; Abdul Wahid Mahsuni
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 01 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Abstract

This research was conducted to determine the pattern of financial management of the Regional Public Service Agency (BLUD) at Nganjuk Regional Hospital and its effect on hospital performance both in terms of financial performance and service performance. This research uses qualitative methods.Nganjuk Regional General Hospital implements the Regional Public Service Agency (PPK-BLUD) Financial Management Pattern with full status. In general, the condition of the Nganjuk Regional General Hospital is stable enough to make changes in an effort to improve the hospital's performance. Based on the results of this study, which is reviewed from financial performance, it shows that the financial performance of Nganjuk Hospital in the 2019-2021 period received BB (moderate) criteria with an achievement value of 47.63% while in the service performance of Nganjuk Hospital. Meanwhile, in terms of service performance at Nganjuk Regional Hospital in 2019-2021, there are still several indicators that have not been achieved against the target that has been set due to hospital visits decreasing during the pandemic.Keywords : PPK-BLUD, Financial performance, service performance
ANALISIS PERKEMBANGAN KONDISI KESEHATAN KEUANGAN DAERAH MELALUI PENGUKURAN INDIKATOR KONDISI KEUANGAN PERMENDAGRI NO 19 TAHUN 2020 (STUDI KASUS KOTA PROBOLINGGO TAHUN 2017-2020) Karisma Karisma; Maslichah Maslichah; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 07 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

This study aims to show it based on measurements of financial position indicators of Permendagri Number 19 of 2020, indicators of short-term solvency and long-term solvency have a trend that is still fluctuating but not too significant and the ratio value is close to or exceeds number 1 so that it indicates that the City of Probolinggo is still able to deal with matters related to operational expenses and obligations, both long term and short term. Then related to the solvency indicators of the Probolinggo city service, there is a trend that tends to increase every year, meaning that the expenditures spent, especially those related to serving the community by the Probolinggo City government, are getting better, however, this assessment indicator should also be applied to assess accuracy in terms of service delivery to the community. While related to financial conditions before and during the pandemic, Pprobolinggo City’s income tends to decrease overall compared to the previous Covid-19 pandemic, the decline was due to transfer income originating from balancing funds and transfer income from the provincial government.Keywords : Indicators of Conditions Finance, Local Government, Permendagri No 19 of 2020, Dimensions
PENGARUH PENDAPATAN USAHA DAN BEBAN OPERASIONAL TERHADAP LABA BERSIH PADA PERUSAHAAN TEKSTIL DAN GARMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2013-2017 Halimatus Sa’diya; Maslichah Maslichah; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 10 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
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Abstract

ABSTRAKPerusahaan adalah organisasi yang didirikan oleh seseorang atau sekelompok orang atau badan lain yang kegiatannya melakukan produksi dan distribusi guna memenuhi kebutuhan ekonomi manusia. Kegiatan produksi dan distribusi umumnya dilakukan untuk memperoleh keuntungan atau laba dari usaha yang dijalankannya. Dalam proses produksi terdapat beban operasional yang harus dikeluarkan perusahaan. Laba bersih diperoleh dari hasil pendapatan usaha dikurangi beban operasional. Oleh karena itu, penulis melakukan penelitian untuk mengetahui pengaruh pendapatan usaha dan beban operasional terhadap laba bersih pada perusahaan tekstil dan garmen. Dalam penelitian ini penulis menggunakan metode asosiatif. Berdasarkan metode ini menunjukkan bahwa secara bersama-sama dapat dibuktikan semua variabel bebas (Pendapatan Usaha dan Beban Operasional) berpengaruh terhadap Laba Bersih Perusahaan. Pendapatan Usaha mempunyai pengaruh positif signifikan terhadap Laba Bersih Perusahaan Tekstil dan Garmen, artinya adalah bahwa semakin tinggi Pendapatan Usaha maka akan dapat meningkatkan Laba Bersih dan sebaliknya jika Pendapatan Usaha menurun maka akan dapat menurunkan Laba Bersih. Di sisi lain, Beban Operasional tidak mempunyai pengaruh signifikan terhadap Laba Bersih Perusahaan Tekstil dan Garmen. Hasil Uji Hipotesis secara parsial menunjukkan bahwa pendapatan usaha mempunyai pengaruh positif signifikan terhadap laba bersih perusahaan tekstil dan garmen artinya adalah semakin tinggi nilai pendapatan usaha maka semakin meningkatkan laba bersih dan Beban Operasional tidak mempunyai pengaruh signifikan terhadap Laba Bersih Perusahaan Tekstil dan Garmen. Hasil penelitian tidak menunjukkan hubungan yang signifikan, tapi mempunyai nilai korelasi negatif yang artinya semakin tinggi beban operasional akan mengakibatkan rendahnya laba yang akan diterima, sehingga perusahaan harus meminimumkan beban agar target laba yang diinginkan bisa tinggi.Kata kunci: Pendapatan Usaha, Laba Bersih, Beban Operasional. ABSTRACTA company is an organization found by a person or a group of people or other entities operate on production and distribution to meet the human economic needs. Generally, production and distribution are done to obtain profits or revenue from the operational business. There are operational expenses that a company must spend during the production process. Net income is obtained from the operational revenue that has been reduced by its operational expense. Therefore, to determine the effect of operational revenue and operational expense on net income in Garment and Textile Companies has become the object of this study. The researcher of this study was using associative method. Based on the method, it shows all variables (operational revenue and operational expense) have effect on the company’s net income. Operational revenue has significantly positive effect on net income in Garment and Textile Companies. That means the higher operational revenue would increase the net income and so in the vice verse, if the operational revenue going down then the net income would decrease as well. On the other side, operational expense has no significant effect on net income in Garment and Textile Companies. (Contribution of the research results) The hypothesis Test Result partially shows operational revenue has significant positive effect on the net income in garment and textile companies, which means the higher operational revenue, the higher net income and operational expense has no significant effect on the net income in garment and textile companies. This research result does not show significant correlation, but has negative correlation, which means the higher operational expense will cause the lower revenue that will obtained, so the company should minimize the expense so the revenue target can be higher.Keywords: Operational Revenue, net income, operational expense
PENGARUH PENERAPAN SISTEM AKUNTANSI PEMERINTAH DAERAH, PEMAHAMAN AKUNTANSI, DAN KETAATAN PADA PERATURAN PERUNDANGAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DAERAH Dina Karima; Maslichah Maslichah; Dwiyani Sudaryanti
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 06 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
Publisher : Universitas Islam Malang

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Abstract

This research was conducted to determine the effect of the application of the local government accounting system, understanding of accounting, and adherence to laws and regulations on the performance accountability of local government agencies. The case study in this research is the sampan regency work unit. The sample used in this study were 78 respondents. This study uses multiple regression analysis. The results of this study are that simultaneously the variables of the Implementation of the Local Government Accounting System (X1), the Accounting Understanding variable (X2) and the Obedience to Laws and Regulations (X3) variables simultaneously have a significant influence on the Performance Accountability of Local Government Agencies. Whereas partially the variable of the application of the local government accounting system has a positive and significant effect on the accountability of the performance of local government agencies. Accounting understanding variables have a positive and significant effect on the performance accountability of local government agencies. The variable of accounting understanding has no effect on the accountability of the performance of local government agencies. Keyword: implementation of local government accounting systems, understanding of accounting, adherence to laws, regulation and performance accountability of local government agencies.
ANALISIS PEMBERLAKUAN PSBB TERHADAP NILAI TUKAR RUPIAH DAN STOCK RETURN (Studi Kasus Pandemi Covid-19 Tahun 2020) Rahmania Fitriani; Maslichah Maslichah; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 10 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study is to analyze whether there are differences in the rupiah exchange rate and stock returns in the implementation of large-scale social restrictions (PSBB) during the 2020 Covid-19 pandemic. The sample in this study uses a purposive sampling technique. The research data obtained a sample of 194 manufacturing companies. The analytical method of this research is the Descriptive Statistical Test, Normality Test, and Hypothesis Testing. The results showed that there was a difference in the exchange rate before and after the implementation of the PSBB and there was a difference in stock returns before and after the implementation of the PSBB. Keywords : PSBB enforcement, Rupiah Exchange Rate, and Stock Return
Co-Authors AA Sudharmawan, AA Abaida Zuhri Abd. Goffar Achmad Nursalim Adelia Yohana Meilansari Adhelya Ludfy Pratiwi Afifudin Afifudin Agustin Nilamsari Ahmad Basori Ahmad Khoirul Imaduddin Alfian Ade Putrawan Amalia Maulida Nurissalmah Amin Cahyowati Amin, Muhammad Sirojuddin Andini Hidayati Andre Bayu Pratama Anggia Mandari Valensia Devi Anggrainy, Devy Anindya Nurul Ain Anisa Novianty Wakanno Arista Fauzi Kartika Sari Arum kamawati Ashla Rahmi Tamalla Asniza Afhami Asri Nadya Putri Yusuf Asril Ainun Astri Ridiawati Ayu Febri Citra Pertiwi Ayu Maha Cahyaning Rum Azizih Ayu Rahayu Febriyanti Ayu Via Fitriya A’idatul Khoir Baiq Armiana Malahayati Bilah, Tasya Salsa Brilliant Imani Harlistina Budiarti, Kharisma Wahyu Chofifa, Annisa Noor Chotimatul Hamidah Cynthia Anggraini Muchlaso Darti Wahyuni Desinta Fitria Dewi Dessy Meritha Putri Desy Susilawati Devrynda Bela Anggrayny DEWI DIAH FAKHRIYYAH Dewi Nur Khusniyah Dewi Nurhasana Dian Anjani Dian Anjani Dian Candra Oktavia Dian Novitasari Dian Puspitasari Dian Safitri Dian Syifaul Choirun Nisa Diana Amalia Dina Karima Durrotul Yatimah Dwiyani Sudaryanti Dyah Arini Rudiningtyas Dzurrotun Nasikhah Eka Putri Wahyuningtyas Eka Yuni Wulandari Ela Muliana Elda Prastiwi Elia Nurmala Elva Yuli Ariska Emi Febriani Endang Fitriani Era Perdana Erdila Prastyaningtyas Erfan Efendi Erin Yuniar Erlina Julita Pramesti Erlinliya Motifasari Eva Wulandari Fahira, Diva Faradila Bugis Farhan Alif Wahyudi Farid Saiful Mustakim Farida Diyan Pertiwi Fatin Nabilah Fikria Lailatus Sidqiyah Firdausia Oktaviana Fitri Rizqy Amalia Fitri Veta Viyan Fitri Wirda Zahara Gage Rizaldi Affan Ghafar Ryanjo Ghina Abyan Azizah Haris Gina Kholidayanti Gustamin Abjan Halimatus Sa’diya Halimatus Sholikhah Hamamah Jamaludin Hany Ayu Rahma Maulidya Hariri Hariri Hariri, Hariri Harlistina, Brilliant Imani Harun Alrasyid Hasan Badilah N Hasbi Nurmalasari M.S Hellamida Fanureka Hidayati, Irma Hijah Maisyarah Ika Zahrotul Jannah Ikbal Hallan Ibrahim Ilham Muhammad Aurum Mulyono Indah Putri Indani Indah Sumayah Gasim Intan Kartikawati Ulfa Irma Hidayati Isrin Hikmayanti Iswatin Lutfi Hasanah Ita Mega Wijayanti Izzatul Aini Januar Romadhona Jumratih Jumratih Jumrotul Hafifah Junaidi Junaidi Junaidi Junaidi Karina Oktavia Karisma Karisma Karlina Apriliasari Khasanatul Lailiyah Kirana Yuri Aprilia Maharani Dewi Kurniawati Widi Pratiwi Lailatul Badria Lailatul Mutmainnah Laili Septiani Laily Rahmawati Lara Carenina Alhamid Lia Mardiya Ninsih Lilik Rohmaniyah Linda Erika Linda Tri Utami Lisa Yuliana Lita Lada Antana Lulu’ Vionica Lutfi Damayanti Lutfia Faizah Lutfia Fatmawati M. Cholid Mawardi Mahfiro Mahfiro Masdevallia Vasquezii Budia Fii Ahsani MASRIYAH Masriyah Masriyah Mastu’ah Mastu’ah Mf. Arrozi Adhikara MF. Arrozi Adhikara Miftahul Jannah Miftahul Jannah Miftakhul Ayu Anggraeni Mirawati Lompeng MISTIANA MANDASARI Moh. Abdul Azis Mohammad Alfan Syahroni Mohammad Arswenda Putra Atmawiaji Mohammad Naylu Alifi Noor Mohammad Rudi Ariyanto Mokhammad Ali Alfian Ridho Muawanah Muawanah Muhammad Iqbal Achdiyat Muhammad Iswahyudi Muhammad Nur Mufid Muhammad Rifqul Arif Muhammad Rofiudin Muhammad Ulil Albab Muhammad Yusup Hasyim Asngari Muhsi Rosdian Sukmawati Mujizatul Safinaza Mukminah Mukminah Nadya Danah Sabbita Nafa Risky Lestariwati Namira Usman Nanda Dwi Tari Aprillianty Nayong Azhaki Damayanti Na’am Chusaeri Niawati Niawati Nicken Wanda Lorenza Nining Ayu Widiastuti Ninsih, Lia Mardiya Noor, Mohammad Naylu Alifi Normalasari Normalasari Normasari Dwi Purwanti Nova Ardila Nova Eliza Tamaroh Nuansa Risky NUR AINI Nur Ana Berliana Nur Diana Nur Diana Nur Lailatul Jamilah Nurfailah Nurfailah Nurhayati Nurhayati Nurul Hidayati Nurul Indah Q. Muksin Nurul Lifa Apriliya Nurul Mutia Hidayah Nurul Nabilah Nurul Yuniarti Oktaviana, Deva Panetep Bagus Samudra Pinky Anjeli Pratama, Riko Henry Puteri Sari Damayanti Putri Nabilah Putri, Weni Anita R. Triwigati Ningsih Rachmatika, Fera Rafika Nur Laili Rahma Maulidia Rahmania Fitriani Rahmawati, Rahmawati Ramadhania, Eno Dwi Renita Siswati Riko Henry Pratama Riski Amalia Rizal Aji Pamungkas Rohmah, Wahyu Azizatur Rokhmatullaeli Rokhmatullaeli Rr. Febriyanti Arya Kinasih Rum Azizih, Ayu Maha Cahyaning Rya Rahma Lutvitasari Ryansyah Ilham Sasti Sabtian Clara Desya Putri Sadiyah, Chalimatu Safitri Yustisianingsih Saidah, Fadilatul Salsabila, Unik Hanifah Saputri, Agesha Aprilia Diani Sari Faturrohma Sarrah Nikmatul Hidayah Satrio, Al Fatkhan Fajar Sayyi Sayyi Sendi Betha Oktavianto Septi Muzdalifah Setiyawan, Adi Siela Saadatul Laili Silahuddin Silahuddin Silvia Nur Aisyah Silvia Qotru Nada Siti Istiqomah Siti Lailatul Nuzulu Maghfiro Siti Rofiah Siti Tarwiyah Siti Wulandari Sopia Sopia Sri Wahyuni Suniyah Suniyah Surya Saida Teddy Briand Samudra Titian Khairat Trisnawati Trisnawati Uhaiba, Syafina Rahmaniyah Ulfa Ilmiyatis Sholichah Ulfa Kasanatul Munawaroh Umi Lathifatu Nur Tri Mukti Umi Nandiroh Verna Diarawati Via Krismawati Vica Avriani Putri Vidia Tutik Wahyu Suryani Wahyu Zakiyah Faradillah Wati, Bela Sinta Yanuar, Salwa Shabuha Yunita, Seri Yuyun Fadilah Zakiya Kamila Amaliyah