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Pengaruh Fraud Pentagon, Efikasi Diri dan Penyalahgunaan Teknologi Informasi Terhadap Kecurangan Akademik pada Pembelajaran Daring (Studi pada Mahasiswa Akuntansi Kota Malang) Dian Anjani; Maslichah Maslichah; Junaidi Junaidi
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's purpose is to work out the influence of fraud pentagon, self-efficacy, and Abuse of Information Technology on Academic Fraud in online learning. This study may be a quantitative study with corelational research characteristics using primary data obtained from questionnaires and measured using the Likert Scale. The population during this study were Accounting Students Faculty of Economics and the Business in Malang city from State University of Malang, State Polytechnic of Malang. and University of Merdeka Malang. Sampling using the Slovin formula obtained the final result for as many as 110 respondents. The strategy of determining the sample is simple random sampling. This data analysis technique used is Multiple Linier Regression Analysis with SPSS 22.0 for windows. The results of the research show: 1) The variable of the Fraud Pentagon (Rationalization, Pressure, Opportunity, Arrogance, Ability), Self -Efficacy and Abuse of Information Technology influence simultaneously on Academic Fraud on the online learning, 2) consistent with the t-test, the variable of Pressure, Opportunity, and Abuse of Information Technology have a partial influence on fraud academic in the online learning 3) consistent with the t-test, the variable of Rationalization, Arrogance, Ability, and Self- Efficacy haven't any partial influence on Academic Fraud in the online learning.Keywords: Fraud Pentagon, Self- Efficiacy, Abuse Information Technology, Academic Fraud, Online Learning.
PENGARUH GOOD CORPORATE GOVERNANCE DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP HARGA SAHAM PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2014-2016 Na’am Chusaeri; Maslichah Maslichah; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 04 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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ABSTRACT This study aims to determine the effect of good corporate governance and disclosure of corporate social responsibility on the stock prices of companies listed on the Indonesia Stock Exchange (IDX) for the period of 2014-2016. The type of data used in this study is secondary data consisting of qualitative and quantitative data. The method used in this study purposive sampling technique. This study uses multiple regression analysis by SPSS 17 Version. The results show that 1) there is an influence of good corporate governance and disclosure of corporate social responsibility partially on the stock prices of companies listed on the Indonesia Stock Exchange (IDX) for the period of 2014-2016, 2) there are influences of good corporate governance and disclosure of corporate social responsibility simultaneously on the stock price of companies listed on the Indonesia Stock Exchange (IDX) for the period of 2014-2016, 3) Disclosure of corporate social responsibility has a dominant influence on the stock price of companies listed on the Indonesia Stock Exchange (IDX) for the period of 2014-2016.Keywords: Corporate Governance, Corporate Social Responsibility, Stock Prices
PENGARUH SOSIALISASI PAJAK DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PELAKU UMKM SUB SEKTOR MAKANAN RINGAN KABUPATEN MALANG Lutfia Faizah; Maslichah Maslichah; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 10 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study was to determine tax socialization, and taxpayer awareness, to taxpayer awareness and individual taxpayer compliance with SMEs in the snack food sub sector, Malang Regency. Determination of the sample in this study using purposive sampling technique, so that it can be determined the number of 100 respondents who meet the criteria. The analytical tool used in this research is multiple linear regression analysis. The results showed that tax socialization and awareness of taxpayers simultaneously had a significant effect on individual taxpayer compliance of snack food MSMEs in Malang district. The variables of tax socialization, and taxpayer awareness have a significant and positive effect on individual taxpayer compliance with snacks MSMEs in Malang Regency.Keywords: Tax Socialization, Taxpayer Awareness, Taxpayer Compliance
PENGARUH KINERJA KEUANGAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PERUSAHAAN MANUFAKTUR Linda Tri Utami; Maslichah Maslichah; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 08 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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ABSTRACT This study aims to determine the effect of Return On Assets, Net Profit Margin, Current Ratio, Debt To Quality Ratio and Inventory Turnover on Disclosure of Corporate Social Responsibility in Manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. The samples amounted to 30 Manufacturing companies taken by Purposive Sampling techniques, namely the selection of samples based on certain criteria. The data analysis technique used is multiple linear regression. The results of the study is Return On Asset, Current Ratio, and Debt To Equity Ratio variables, do not significantly influence Corporate Social Responsibility, while Net Profit Margin, and inventory turnover has a positive effect on Corporate Social Responsibility. Simultaneously ROA, NPM, RC, Debt To Quality Ratio and Inventory Turnover have an effect on Corporate Social Responsibility. Keywords : Return On Asset,  Net Profit Margin, Debt To Quality Ratio,  Current Ratio,  Inventory Turnover, Corporate Social Responsibility.
PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, KEBIJAKAN DIVIDEN, PROFITABILITAS TERHADAP KEBIJAKAN HUTANG (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia periode 2012-2016) Dewi Nur Khusniyah; Maslichah Maslichah; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 11 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe study aims to empirically test the impact of Managerial Ownership,Institutional Holdings, Dividend Policy, and Profitability on Debt Policy ofmanufacturers listed in Indonesia stock Exchange from 2012 to 2016. The dataare taken from a five-year period, which is from 2012 to 2016.The study uses quantitative method. The samples are obtained by usingpurposive sampling. There are ten manufacturers which are qualified to be thesamples. The study uses multiple linear regression technique.The result of the study shows that, Managerial Ownership does notsignificantly affect Debt Policy indicated by coefficient which is 1.432 withprobability which is 0.159. Institutional Holdings does not significantly impact ondebt policy implied by coefficient which is 1.033 with probability which is 0.307.Dividend Policy does not considerably influence on Debt Policy confirmed bycoefficient which is 1.202 with probability which is 0.236. Profitability does notsignificantly impact on Debt Policy proven by coefficient which is 1.533 withprobability which is 0.132. Simultaneously, Managerial Ownership (MOWN),Institutional Ownership (INSWN), Dividend Policy (DPR), and Profitabilityimpact (ROA) on Debt Policy (DER) which is confirmed by F value which is2.280 with probability which is 0.075. The multiple linear regression formula ofthe study is:Y = 56.017 + 1.674X1(Sig. 0,159) + 41.226 X2(Sig. 0,307) + 9.734 X3 (Sig.0,236) -112.344 X4 (Sig. 0,132) + e.Keywords: Managerial Ownership, Institutional Ownership, Dividend Policy,and Profitability on Debt Policy
PENGARUH KESADARAN WAJIB PAJAK, KEPATUHAN WAJIB PAJAK, KEBIJAKAN INSENTIF PAJAK DAN PELAYANAN FISKUS TERHADAP PENERIMAAN PAJAK DI MASA PANDEMI COVID-19 (STUDI KASUS DI KPP PRATAMA TULUNGAGUNG) Rya Rahma Lutvitasari; Maslichah Maslichah; Abdul Wahid Mahsuni
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 02 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

The current COVID-19 pandemic has had an impact on the tax sector. Where the tax authorities must make breakthroughs and the right policies to optimize tax revenues. The purpose of this study was to determine the effect of Taxpayer Awareness, Taxpayer Compliance, Tax Incentive Policies and Fiscal Services on Tax Revenue during the Covid-19 Pandemic Period at KPP Pratama Tulungagung. This type of research is field research, using a quantitative approach. The data collection technique used primary data in the form of a questionnaire. The population used is individual taxpayers who are business actors or categorized as MSMEs registered at KPP Pratama Tulungagung. Samples were taken using the Slovin formula. The method used is multiple linear regression analysis, as well as partial or simultaneous hypothesis testing to determine the effect of each variable. The results showed that taxpayer awareness had no effect on tax revenues during the COVID-19 pandemic, while taxpayer compliance, tax incentive policies and tax service services had an effect on tax revenues during the COVID-19 pandemic.Keywords: taxpayer awareness, taxpayer compliance, tax incentive policy, tax service, tax revenue
ANALISIS KINERJA PERBANKAN SYARIAH DENGAN PENDEKATAN MAQASHID INDEX DAN SHARIA CONFORMITY AND PROFITABILITY (SCNP) Nurul Lifa Apriliya; Maslichah Maslichah
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 03 (2019): e_Jurnal Ilmiah Riset Akuntansi Februari 2019
Publisher : Universitas Islam Malang

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ABSTRACT                   This study aims to measure the performance of Islamic banking using Maqashid index and the Sharia Conformity and Profitability (SCNP) model. The population this research is Sharia Commercial Bank (BUS) are listed on IDX for the period 2013-2017 using the purposive sampling method. The results  of study show that islamic Commercial Banks which are ranked first, second, third and sixth MSI calculations are ranked fourth, fifth and seventh, the calculation of MSI is in the ULQ. BUS quadrant which is ranked the last is in the LRQ quadrant.Keywords : Islamic Banking, Performance, Maqashid Sharia Index (MSI), Sharia Conformity and Profitability (SCNP) Model, Profitability.
PENGARUH AKUNTANSI BERBASIS SAK EMKM TERHADAP KUALITAS LAPORAN KEUANGAN (Studi Empiris Pada UMKM di Kabupaten Pasuruan) Achmad Nursalim; Maslichah Maslichah; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 06 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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ABSTRACTThe financial statements presented by SMEs are still limited to information on cash receipts and disbursements and the absence of personal account separators with business accounts. The purpose of this study was to determine the effect of EMKM SAK-based accounting on the quality of SME financial statements. The data used in this study are primary data. The number of MSME registered in the cooperatives and UKM in Pasuruan Regency is 248,802. to get the research sample used Slovin formula, so that the sample was 99.9 and fulfilled to 100 respondents. The sampling technique is done using the random sampling method. The results obtained using a simple linear regression test Y = 8.432 + 0.970X + ϵ, and the test from this study also used the t-test. The results of the t-test show that EMKM-based SAK accounting has a positive effect on the quality of financial statements.Keywords: Accounting, SAK EMKM, and Financial Report Quality
PENGARUH LABA AKUNTANSI, KOMPONEN ARUS KAS, PRICE EARNINGS RATIO, DAN DIVIDEND YIELD TERHADAP RETURN SAHAM Mastu’ah Mastu’ah; Maslichah Maslichah; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 05 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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ABSTRACTThis study aims to analyze the effect of accounting earnings, cash flow components, price earnings ratio, and dividend yield on stock returns during the period 2015-2017. The variables examined in this study were accounting earnings, cash flow components, price earnings ratio and dividend yield as independent variables, stock returns as the dependent variable. The research method used is descriptive statistical method. By testing verification using multiple regression. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange during the period 2015-2017. The data used is secondary data, namely the annual report of the company that was sampled in the study. The research sample was 31 manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017 which were taken using the Purposive Sampling method. The results of this study indicate that operating cash flows, funding cash flows, price earnings ratios and dividend yields positively influence stock returns, but accounting earnings and investment cash flows do not have a positive effect on stock returns.KEYWORDS: Accounting Profit, Operating Cash Flow, Investment Cash Flow, Funding Cash Flow, Price Earnings Ratio, Dividend Yield, Stock Return.
PENGARUH INVESTASI DAN FINANCIAL LEVERAGE TERHADAP DIVIDEND YIELD PADA SEKTOR PROPERTI, REAL ESTATE DAN KONSTRUKSI BANGUNAN YANG TERDAFTAR DI BEI PERIODE 2014-2017 Dzurrotun Nasikhah; Maslichah Maslichah; Muhammad Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 04 (2019): e_Jurnal Ilmiah Riset Akuntansi Februari 2019
Publisher : Universitas Islam Malang

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ABSTRACTThe purpose of this study is to find out to determine the effect of Investment (X1) and Financial Leverage (X2) on Dividend Yield (Y) in manufacturing sector companies in the property, real estate and building construction sectors. This study uses 16 samples of companies with a period of 4 years. With the results of the analysis show that Investment (X1) and Financial Leverage (X2) simultaneously affect the Dividend Yield (Y). From the test of the coefficient of determination, the value of   is 10%, which means that only 10% of Investment (X1) and Financial Leverage (X2) affect the Yield Dividend while Y% is influenced by other variables outside the regression model. While the results of the Partial test indicate that Investment (X1) does not affect the Yield Dividend (Y). While Financial Leverage (X2) has a significantly positive effect on Yield Dividend (Y). Where the financial leverage ratio shows the level of the company's ability to pay debts, it can be said that the company is able to pay cash dividends as much as possible. In contrast to investment, if the level of stock returns increases, there is no impact on the level of dividend yield, where stock returns are part of market risk that influences changes in stock prices in assessing company prospects rather than valuing dividends in a company.Keyword : Investment (X1), Financial Leverage (X2) and Dividend Yield (Y)ABSTRAKTujuan dari penelitian ini  yaitu untuk mengetahui Untuk mengetahui pengaruh Investasi (X1) dan Financial Leverage (X2) terhadap Dividend Yield (Y) pada perusahaan manufaktur sektor pada sektor properti, real estate dan konstruksi bangunan. Penelitian ini menggunakan 16 sampel perusahaan dengan jangka waktu 4 tahun. Dengan hasil analisis menunjukkan bahwa Investasi (X1) dan Financial Leverage (X2) secara simultan berpengaruh terhadap Dividend Yield (Y). Dari uji koefisien determinasi didapat nilai  sebesar 10% yang mana berarti bahwa hanya 10% Investasi (X1) dan Financial Leverage (X2) berpengaruh terhadap Dividend Yield (Y) sementara 90% dipengaruhi oleh variabel lain diluar dari model regresi. Sedangkan hasil uji Parsial menunjukkan bahwa Investasi (X1) tidak berpengaruh terhadap Dividend Yield (Y). Sedangkan Financial Leverage (X2) berpengaruh secara signifikan positif terhadap Dividend Yield (Y). Dimana rasio financial leverage menunjukkan tingkat kemampuan perusahaan dalam membayar hutang maka dapat dikatakan bahwa perusahaan tersebut mampu untuk membayarkan dividen tunai semaksimal mungkin. Berbanding terbalik dengan investasi jika tingkat return saham mengalami kenaikan maka tidak terdapat imbas pada tingkat Dividend Yield yang mana return saham adalah bagian dari resiko pasar yang berpengaruh pada perubahan harga saham dalam menilai prospek perusahaan bukan untuk menilai dividen pada suatu perusahaan. Kata kunci : Investasi (X1), Financial Leverage (X2) dan Dividend Yield (Y)
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